Drafter
Clerk 11/10/2014
title
AN ORDINANCE relating to the county auditor, creating a Metro transit audit function; and adding a new section to K.C.C. chapter 2.20.
Body
STATEMENT OF FACTS:
1. Section 250 of the King County Charter requires the council to establish an independent county auditor. This required function is established K.C.C. chapter 2.20.
2. The county auditor regularly conducts financial and performance audits of county agencies, including specifically identified law enforcement audits and capital projects oversight.
3. In response to financial and performance questions identified by council in response to decreased revenues associated with the global financial downturn and recession beginning in 2008, the auditor has conducted a broad, multiyear performance audit program of the transit division.
4. The performance audits of the transit division have identified numerous findings regarding policies and operational choices that have aided the council, executive and transit division in identifying possible resources, reducing costs and increasing the efficiency of the division and Metro transit system.
5. The transit division is one of the largest and most operationally complex in King County government and the executive proposed appropriations for the 2015-2016 biennium include more than $1.38 billion for transit operating expenditures and $691 million for transit capital expenditures.
BE IT ORDAINED BY THE COUNCIL OF KING COUNTY:
NEW SECTION. SECTION 1. There is hereby added to K.C.C. chapter 2.20 a new section to read as follows:
A. The county auditor shall establish an ongoing transit audit function, in order to conduct performance and financial audits consistent with government audit standards and as described in K.C.C. 2.20.035, of the county's transit services program within the department of transportation and commonly referred to as the Metro transit system.
B.1. In addition to or as part of the regular audits required in subsection A. of this section, the auditor shall conduct a review and assessment of the Metro transit system performance, system allocation and financial reports for:
a. compliance with transit policies, including but not limited to the Strategic Plan for Public Transportation 2011-2021, the King County Metro Service Guidelines and Public Transportation Fund Management policies, or their successor adopted documents; and
b. comparison to peer transit agencies.
2. For any assessment performed under this subsection, the auditor shall file the assessment in the form of a paper original and electronic copy with the clerk of the council, who shall retain the original and provide an electronic copy to all councilmembers, the council's chief of staff and policy staff director and the lead staff for the government accountability and oversight and transportation, economy and environment committees or their successors. The auditor shall post a copy of the assessment on the Internet within five days of transmitting it to the council.
C. The auditor shall identify the elements of subsections A. and B. of this section to be performed in the audit work program described in K.C.C. 2.20.045.
D. By July 1 of each even-numbered year, the auditor shall file a report summarizing the results of work completed in the last twenty-four months in relation to subsections A. and B. of this section, and report on whether and what actions the county took responsive to findings in transit audits and assessments completed in the previous three years. The auditor shall file the report in the form of an original and electronic copy with the clerk of the council, who shall retain the original and provide an electronic copy to all councilmembers, the council's chief of staff and policy staff director and the lead staff for the government accountability and oversight and transportation, economy and environment committees or their successors. The auditor shall post a copy of the report on the Internet within five days of transmitting it to the council.
E. To accomplish the purposes of this section, the auditor shall utilize qualified personnel with expertise in public transportation and as necessary, retain independent consulting services with appropriate expertise.
F. Following filing of the second biennial report, the council shall, in consultation with the auditor, assess the benefits and costs of the transit audit function for the purpose of evaluating whether to retain it in its current form, modify it or repeal it.
SECTION 2. The first performance audit required by section 1.A. of this ordinance and the first review and assessment of the Metro transit system performance reports required by section 1.B. of this ordinance shall include an
evaluation of the American Public Transportation Association Peer Review Panel Final Report, 2014-RPT0125 recommendations.