(a) General responsibilities.
(1) The Office shall serve as a principal means through which the county council exercises its legislative oversight functions.
(2) The overall responsibility of the Office shall be to determine the effectiveness of funding and legislation approved and enacted by the council in meeting community needs. Emphasis shall be on the relationship between benefits derived from services performed and the public costs involved in providing those services.
(3) The Office shall provide the council with information, analyses and recommendations concerning the management and operations of public and private agencies and instrumentalities for which funds are appropriated or approved by the council or which directly or indirectly use funds appropriated or approved by the council.
(b) Powers and duties. In addition to any other power, duty, or responsibility provided in this Chapter, the Office has the following powers and duties:
(1) Review and evaluate financial controls and accountability, efficiency of management and utilization of resources, internal controls, and effectiveness of program results of the various departments, agencies and entities using funds appropriated or approved by the county council.
(2) Report on conditions found, identify weaknesses, and suggest ways and means for improvement of financial and operating management, including prescribed principles and standards of accountability and internal controls.
(3) Evaluate new legislative proposals and requests for appropriations in terms of availability and effectiveness of existing resources to meet the needs and to fulfil the purposes of the new proposals.
(4) Conduct special audits, surveys and investigations at the request of the county council.
(5) Conduct special program or budget analyses on selected operational units, programs, functions, and activities.
(6) Structure the review and evaluation program of the Office so as to avoid duplication of effort and to make maximum use of all available resources.
(7) Allocate resources to those areas known or considered to be of direct interest to the county council in accordance with the work program approved by the council for the office.
(8) Report to the county council and to the general public its findings and recommendations in the manner provided in section
29A-9 of this chapter.
(9) Administer contracts with the certified public accountant employed by the council to conduct the annual audit of county transactions pursuant to the county charter.
(10) Develop uniform review and evaluation procedures, guidelines and regulations for the conduct and explanation of audits, surveys and investigations under this chapter. Regulations that may be issued pursuant to this chapter shall be adopted under method (2) of section
2A-15 of this Code.
(11) Employ consultants and technical advisors as might be necessary to carry out the purposes of this chapter in accordance with funds appropriated by the county council.
(12) Review all post audit reports by certified public accountants hired by other public county and bi-county agencies and request comments from agency directors on the certified public accountant's findings.
(13) Review all executive branch internal audit and program evaluation reports and request comments from agency directors.
(14) Report to the county council on contract administration and performance, using a random sample of county contracts. (1976 L.M.C., ch. 18, § 1; 1984 L.M.C., ch. 24, § 33; 1985 L.M.C., ch. 3, § 1; 1992 L.M.C., ch. 16, § 1.)
