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Recommendation R8

Recommendation R8

By January 1, 2027, the Board of Supervisors should consider consolidating the internal and external auditor oversight as currently performed by the IOC and Finance Committee into a single Audit Committee.

Jury report: Contra Costa County’s Internal Audit Division: Time for a Transformation · PDF page 14

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Official response

Contra Costa County Board of Supervisors

Agency declines implementation

Declines a new separate Audit Committee; will consolidate internal and external oversight within Finance Committee.

Read official response · PDF page 4

Refusal and alternative institutional arrangement are explicit; consolidation is not the proposed new committee.

  • Consolidate internal and external audit oversight within Finance Committee, rather than create a separate Audit Committee. Owner: Contra Costa County Board of Supervisors. Timing: Not specified.

This review evaluates the response document. Implementation claims have not been independently verified.

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