Recommendation R22
By December 1, 2026, the Auditor-Controller should consider directing the IAD to post the audit charter, annual audit plan, and all completed audit reports to the County's public website, consistent with GAGAS Chapter 9, which requires that audit organizations make completed audit reports publicly available, and the transparency recommendations of the Association of Local Government Auditors and the National Association of State Auditors, Comptrollers and Treasurers.
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 plans to implementWill post charter and plan after Finance Committee approval and annually post completed IIA-compliant audit reports.
Read official response · PDF page 8Conditional approvals and limitation to IIA-compliant reports remain explicit; no independent completion date.
- Post charter and annual plan after Finance Committee approval and annually post completed IIA-compliant reports. Owner: Contra Costa County Auditor-Controller. Timing: Charter once established and approved; plan when approved; completed reports annually..
This review evaluates the response document. Implementation claims have not been independently verified.