Peter’s Take is a weekly opinion column. The views and opinions expressed in this column are those of the author and do not necessarily reflect the views of ARLnow.com.
Serving the independent audit function, Horton prepares performance audits, and reports directly to the County Board (not the County Manager) with guidance from the Audit Committee. The Audit Committee — comprising two County Board members, the County Manager, the Deptartment of Management and Finance Director plus three citizen-volunteers –oversees Horton’s work.
County Board member John Vihstadt played a leadership role in establishing the County Auditor position. He and Erik Gutshall serve as the current Board liaisons to the Audit Committee.
Off to a strong start
Horton’s latest report analyzes overtime payments at Arlington’s Emergency Communications Center (ECC). This audit makes important recommendations to improve efficiencies, and underscores the value and usefulness of performance audits.
Differences between the County Auditor and other auditors
The County Manager’s internal auditors look only for technical problems in the County’s financial and control systems:
- Are things being accounted for and entered into financial systems correctly?
- Are internal control systems operating to catch errors and irregularities?
Even the county’s external auditor issues only periodic, boilerplate opinion letters that reinforce the limited scope of its review.
Reporting responsibility outside of the normal management lines of authority provides an important check on our financial systems. See: “How should the audit committee be structured?”
County Auditor needs more resources
Horton’s Work Plan contains a series of hierarchical audit tiers, totaling approximately 18 potential audits. Based upon Horton’s own comments before the Board and logic, Horton, operating alone, probably will be able to prepare and publish only three, comprehensive audit reports between July 1, 2018 and June 30, 2019.
Thus, it would take Horton — operating alone — about 6 years to complete all 18 of the potential audits. Obviously, there are more than just these 18 audits that could yield significant dollar savings and efficiencies.
Nonpublic information I obtained from an Association of Local Government Auditors (ALGA) member confirms that an organization similar to Arlington County, with a $1.3 billion annual operating budget, should be devoting more than one, full-time, qualified auditor to the independent audit function.
Auditor/inspector general staffs that report directly to elected officials — if adequately funded — can identify savings that would more than cover their operating costs. Fairfax’s Office of Auditor of the Board has three auditors (including the Auditor of the Board). With three full-time auditors, you can see how much work it is possible to accomplish.
With Horton’s current constraints (e.g., no staff, a very limited budget, etc.), the county is underutilizing this important resource at the very moment it is needed most.
This is a concern. See “Why Government Watchdogs Are Worried”:
ALGA deals with these concerns all the time. When performance auditors rile mayors and department heads with negative audits, retaliation can come in the form of budget cuts, slow action on personnel requests or even suggestions that auditor functions be eliminated. David Jones, Seattle city auditor and chair of ALGA’s advocacy committee, says, “We frequently find that local government auditors are under attack.”
To get the best bang from our finite bucks, Arlington must add at least one (and eventually two) full-time, qualified assistant auditors to support the County Auditor and increase the annual performance audit output.
Tour the secluded and quiet Bellevue Forest with its local parks, trails, forested areas and more in Neighborhood Spotlight.
In loving memory of William Dinwiddie Tucker, who passed away in 2023 at the age of 95.
Good Friday evening, Arlington. Today we published articles that were read a total of 6626 times… so far. 📈 Top stories The following are the most-read articles for today —…
Meeting for lunch? Starting Monday, January 30 and running until Friday, February 3, Copperwood Tavern, The Pinemoor, and Brass Rabbit Pub will be offering buy one, get one free soups, salads, sandwiches, and…
St. Charles offers a play-based curriculum in a welcoming, Christ-centered environment.
Our program focuses on socio-emotional development and kindergarten readiness through hands-on and engaging activities. Our programs offer different schedules ranging from 7:30 am-5:30 pm for students, ages 2-5. We feature a full-day Jr. kindergarten class for older 4’s/5’s. Our facility includes a full-sized gymnasium, school chapel, and library. All of our students enjoy music and physical education weekly. Children have an opportunity to participate in enrichment classes such as soccer, basketball, ballet, and science.
We offer Summer Camp with weekly themes and twice a week water play, including Fun Friday moon bounce. Please join us for our Open House Feb. 3 at 9:30 am and 11:00 am. Click here to sign-up.
For more information or to schedule a tour, visit us at www.stcharlesarlington.org or call (703) 527-0608.
If you are a lifelong learner over 50+ who wants to make new friends, power up your brain, and enjoy a wide-variety college-level courses, Encore Learning is for you. An Arlington based nonprofit, Encore Learning offers courses in the arts, theater, literature, history, technology and more. This semester we offer our most popular course, Global Hot Spots as well as 25 new courses. Courses are presented either online or in-person at George Mason University at Virginia Square and other Arlington locations.
Join the free presentation to learn about courses and meet the instructors. This is Encore Learning’s signature event to highlight the upcoming semester with brief presentations by each instructor.
The Spring Course Preview event is Thursday, February 2nd at 9:30 AM via Zoom:
The truth, your first pregnancy and new mom months are full of twists and turns, ups and downs, and lots of questions! None of us really know the best way to do it – we just figure it out, together…