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Accept the Countywide Masterlist Process review as of July 09, 2025
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Published Notice Required? Yes ____ No _X _
Public Hearing Required? Yes ____ No _X _
DEPARTMENTAL RECOMMENDATION:
The Auditor-Controller’s Office (ACO) recommends the Board of Supervisors accept the Countywide Masterlist Process review as of July 09, 2025.
SUMMARY:
In accordance with the ACO Internal Audit Division’s FY 2024/25 Audit Plan, the ACO completed the Countywide Masterlist Process review. The review was conducted in conformance with the Global Internal Audit Standards as developed by the Institute of Internal Auditors.
The objective of the review was to determine if there are criteria to determine which contracts may be included in the Masterlist submissions to the Board of Supervisors and that contracts included in the Masterlist process receive adequate review before submission to the Board.
The review determined that:
1. The criteria for including a contract in a Masterlist is based on timing. Once per year participating departments present a Masterlist to the Board for approval rather than presenting each contract as an individual Board item.
2. Contracts included in the Masterlist process receive adequate review before submission to the Board.
FINANCIAL IMPACT:
The acceptance of the report has no financial impact.
DISCUSSION:
The review determined contracts in the Masterlist process receive adequate review.
ALTERNATIVES:
The Board of Supervisors could elect not to accept the report.
This alternative is not consistent with sound public policy and is therefore not recommended.
OTHER AGENCY INVOLVEMENT:
The County Administrator has reviewed and accepted the report. Management’s responses have also been included in the report.
CAO RECOMMENDATION:
APPROVE DEPARTMENTAL RECOMMENDATION