Finding F15
Neither the IOC nor the Finance Committee includes public members independent of County management as a condition of membership. GFOA's Audit Committees best practice recommends that audit committees include public members independent of management to strengthen both the substance and credibility of financial oversight.
Jury report: Contra Costa County’s Internal Audit Division: Time for a Transformation · PDF page 12
Permanent linkOfficial response
Contra Costa County Board of Supervisors
Agrees with the finding without additional explanation.
Read official response · PDF page 2Explicit agreement engages F15; the response adds no finding-specific reasoning or independently checkable support. Agreement is not independent verification.
This review evaluates the response document. Implementation claims have not been independently verified.