Back

PROPOSAL:

Report on the Performance Audit of the AQMD for the FY Ending June 1997

SYNOPSIS:

Health and Safety Code Section 40453 requires the AQMD to contract every three years with a qualified auditing firm to conduct a performance audit of AQMD activities. Thompson, Cobb, Bazilio and Associates has completed their independent audit of the AQMD performance and has issued their report.

COMMITTEE:

Administrative May 22, 1998, Received Briefing and Forwarded to the Board for Consideration

RECOMMENDED ACTION:

Receive and file this report.

Barry R. Wallerstein, D.Env.
Acting Executive Officer

Background

Health & Safety Code Section 40453 requires the AQMD to contract with a qualified firm once every three years to conduct a performance audit of the AQMD’s activities. The first audit was awarded in July 1991; the second audit was awarded in July 1994.

An evaluation panel selected Thompson, Cobb, Bazilio and Associates based on an RFP issued in April 1997. The evaluation panel consisted of a representative from the California Manufacturers’ Association, a representative from Orange County Transit Authority, a representative from the Coalition for Clean Air and AQMD staff. At the June 1997 meeting, the Board approved a contract with Thompson, Cobb, Bazilio and Associates to conduct the performance audit.

The objective of the performance audit was to evaluate AQMD policies, procedures, and productivity. The evaluation took into consideration the findings of the performance audit done in 1994 and recommendations adopted thereafter. The activities within the AQMD Work Program for FY ending June 30, 1997 were the foundation for the performance audit.

The performance audit was conducted in accordance with Generally Accepted Governmental Auditing Standards (GAGAS), the guidelines set forth in a statement issued by the Comptroller General of the United States entitled, Government Auditing Standards, Standards for Audit of Governmental Organizations, Programs, Activities and Functions. In the context of GAGAS, the performance audit focussed on reviewing compliance with laws and regulations, economy and efficiency of operations, and effectiveness in achieving program results.

Summary

Attached is Thompson, Cobb, Bazilio and Associates’ report on the Triennial Performance Audit of the AQMD. The Executive Summary includes a summary of the reports findings and recommendations. As required by law, the report will be submitted to CARB and the state legislature. Additional copies are available in the library. Staff is evaluating the recommendations set forth in the report and will be working with the Governing Board to implement an appropriate response. An action plan will be proposed for Board consideration at the July 1998 meeting.

Attachments

South Coast Air Quality Management District Triennial Performance Audit, Fiscal Years 1994-95 to 1996-97. (This document is available for viewing at the AQMD Library).

/ / /