Recommendation R17
By December 1, 2026, the Auditor-Controller should consider directing the IAD to shift the Internal Audit Division’s audit planning from a calendar to a fiscal year schedule beginning with the 2027-28 fiscal year.
Jury report: Contra Costa County’s Internal Audit Division: Time for a Transformation · PDF page 15
Permanent linkOfficial response
Contra Costa County Auditor-Controller
Agency says implementedClaims implementation because IAD has been directed to move to fiscal-year planning beginning FY2027–28.
Read official response · PDF page 7The claimed completed act is the direction; future fiscal-year transition is not independently verified as complete.
- Carry out the directed shift to fiscal-year audit planning. Owner: Contra Costa County Auditor-Controller. Timing: Beginning with FY2027–28; response claims the direction has already been issued..
This review evaluates the response document. Implementation claims have not been independently verified.