File #: 2014-0426    Version:
Type: Ordinance Status: Passed
File created: 10/6/2014 In control: Budget and Fiscal Management Committee
On agenda: Final action: 11/10/2014
Enactment date: 11/21/2014 Enactment #: 17936
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.
Sponsors: Rod Dembowski
Indexes: Auditor
Code sections: 2.20 -
Attachments: 1. Ordinance 17936.pdf, 2. Staff Report Proposed Ordinance 2014-0426.docx, 3. Staff Report dated November 4, 2014 Transit Audit.docx, 4. Attachment 2 Title Amendment T1 to 2014-0426.docx, 5. Attachment 1 Striking Amendment S1 to 2014-0426.docx, 6. 17936 amendment package 11-10-14.pdf
Staff: Resha, John
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...

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