2003 Audit and Study Reports

King County Health Benefits
Elizabeth DuBois, Rob McGowan, David Reynolds

The special study analyzed the county's health care costs in light of national and local trends, research cost-saving best practices, and review alternative benefits coverage and employer-employee cost-sharing approaches. Presented February 10, 2004.

Report in PDF Format (474 KB)

Wastewater Treatment Division Capital Planning
Valerie Whitener, Bob Thomas, David Reynolds

The performance audit evaluated major project management processes for wastewater treatment projects in the Wastewater Division of the Department of Natural Resources and Parks including program development, cost and budget development, and information/data reporting to decision makers. Presented September 23, 2003.

Report in PDF Format (391 KB)

Follow-up Review: Facilities Management Fund
Nancy McDaniel, Bert Golla

The follow-up determined the implementation of recommendations for revising the rate models and complying with applicable accounting standards for internal service funds. Presented September 23, 2003.

Management Letter in PDF Format (89 KB)

Review of Environmental Health Services Fee Structure Report
Nancy McDaniel, David Reynolds

A budget proviso required the Department of Public Health (DPH) to review how it allocates investigation and enforcement costs in the fee structure for environmental health permits, and report its findings and recommendations to the council by July 1, 2003. The auditor's office reviewed key findings, analysis, and recommendations of the DPH evaluation. Issued July 29, 2003.

Management Letter in PDF Format (23 KB)

Groundwater Protection Services Inventory Review
David Reynolds

Pursuant to a program oversight mandate included in Ordinance 14214 (2001), the auditor's office reviewed to what extent groundwater protection services are being provided by King County and prepare an inventory of those groundwater protection services that are provided and are not provided by King County. As mandated, the auditor's office will deliver this information to the council by July 2003. Issued July 22, 2003.

Management Letter in PDF Format (44 KB)

Adult Detention Jail Costs Follow-up Study
Elizabeth DuBois, Rob McGowan

This is a follow-up to the 2002 Study of King County Jails. The study used the cost allocation model developed by the auditor's office to conduct further analyses of alternative policies and operational practices that may produce cost savings or better use of resources. Presented June 24, 2003.

Report in PDF Format  (359 KB)

Follow-up Review on Financial-Related Audit of Information and Telecommunications Services Infrastructure Operating and Maintenance Costs
Bert Golla, Nancy McDaniel

The follow-up determined implementation status of recommendations directed at improving cost accounting procedures, budgeting, management controls, and compliance with applicable accounting standards for internal service funds. Issued June 23, 2003 and presented July 8, 2003.

Management Letter in PDF Format (111 KB)

Joint Work Plan for Partnering Opportunities
Bert Golla, Ron Perry

Per county motion, the King County Auditor and the Seattle City Auditor will work together to survey functional areas where county and city resources might be used together more effectively. Presented May 13, 2003.

Report in PDF Format (338 KB)            Report Summary 

Take Home Vehicle Taxability Issue
Bert Golla

Monitored development and implementation of Assigned Take-Home Vehicles policies and procedures to ensure compliance to the Council's mandate and to the federal payroll tax requirements. Issued March 5, 2003.

Management Letter in PDF Format   (72 KB)

Follow-up Review - Performance Audit of Residential Assessments
Ron Perry and Bert Golla

This is a follow-up on compliance with the recommendations included in the Performance Audit of Residential Property Assessments to determine whether performance targets were established and achieved. Issued February 26, 2003.

Management Letter in PDF Format (71 KB)

Transit Pass Employee Benefit Tax Issue
Bert Golla

Monitored development of Employee Transit Pass policies and procedures to ensure the benefit is within federal payroll tax guidelines and that it minimizes costs and liability for the county and its employees. Issued February 25, 2003.

Management Letter in PDF Format (66 KB)