COMMITTEE AGENDA MEMORANDUM
Board Audit Committee
Government Code ? 84308 Applies: Yes ? No ?
(If "YES" Complete Attachment A - Gov. Code ? 84308)
SUBJECT: title
Continue Discussion on the Status of the On-call Management Services Agreement for the Chief Audit Executive (CAE) and Recommend the Board of Directors Initiate a Request for Proposal (RFP).
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RECOMMENDATION: Recommendation
A. Continue discussion on the status of the On-call Management Services Agreement for the CAE, and
B. Recommend the Board of Directors initiate an RFP.
Body
SUMMARY:
At the January 21st, 2026, BAC meeting staff introduced this topic for consideration. After some discussion, the committee decided to continue this topic at the next committee meeting, and asked staff to investigate other opportunities to include best auditing practices in the scope of services of the next request for proposal.
Summary of Staff Research
Accordingly, staff has attached four guidance publications related to local government auditing best practices as references for the continued discussion as follows:
* Attachment 1 is titled "The role of auditing in public sector governance" by the Institute of Internal Auditors
* Attachment 2 is titled "Guide to selecting a Chief Audit Executive" by the Association of Local Government Auditors
* Attachment 3 is titled "Audit Committee Guidance" by the Association of Local Government Auditors
* Attachment 4 is titled "ALGA Recommends Independent In-House Audit Capacity" by the Association of Local Government Auditors
Further staff research has found that to be credible and effective, public sector audit activities must have:
* Organizational independence
* A formal legal mandate
* Unrestricted access to people, records, and systems
* Sufficient and protected funding
* Competent, professionally qualified leadership
* Objective and skilled staff
* Stakeholder support
* Adherence to professional audit standards (e.g., IIA standards)
Without these elements...
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