1.48.030 Process.
(a)
(1) The Audit Follow-Up Official shall be designated by the General Manager/CEO.
(2) The Audit Follow-Up Official shall oversee and report on the status of all audits on behalf of management.
(3) The Audit Follow-Up Official shall coordinate with the Management Action Official to ensure that responses are provided in the time allotted.
(b)
(1) The Management Action Official is the Department Head of the audited entity.
(2) The Management Action Official is responsible for responding to the audit report and implementing or ensuring completion of the agreed-upon corrective action.
(c) The Inspector General shall designate the appropriate personnel for individual audits and for tracking the status of all audits.
(d) The Corporate Secretary, or their designee, shall assist the Audit Committee as needed.
(e) Response to Audit Reports.
(1) The OIG shall provide the draft final report and the recommendations based on the audit findings to the Audit Follow-Up Official and the Management Action Official in accordance with WSSC Chapter 15.220.
(2)
(i) If a dispute arises between the Management Action Official and OIG that is not resolved through normal OIG processes, the draft final report and the basis of the disagreement shall be presented to the Audit Committee.
(ii) The OIG and the Management Action Official shall independently explain the reasons for disagreements on the final report and shall include the legal basis if based on the interpretation of law, regulation or the authority of officials to take or not take action.
(3)
(i) Except as provided in subsection (e)(4) of this section, the Audit Committee shall decide whether to accept the audit recommendations or corrective action plans.
(ii) If there is no further disagreement with the Audit Committee’s decision, the decision shall be considered resolution of the matter.
(iii) The Audit Committee shall report their decision to the full Commission.
(iv) The Audit Committee shall publish a report detailing the dispute, the basis of disagreement, and the final decision.
(4)
(i) The audit report and recommendations shall go to the Commission for a final decision if:
1. The OIG or the Management Action Official disagrees with the Audit Committee’s decision; or
2. The Audit Committee recommends accepting a high-risk resolution.
(ii) The OIG and the Management Action Official shall individually explain their position to the Commission on the disputed issues.
(iii) Consistent with the provisions of the Maryland Open Meetings Act and WSSC Chapter 1.45, Audit Committee Charter, the position explanations in subsection (e)(4)(ii) of this section may occur in closed session.
(iv) The Commission’s decision shall be the final decision of WSSC and be considered resolution of the matter.
(v) The Commission delegates to the Audit Committee responsibility for publishing a report detailing the dispute, the basis for disagreement, and the final decision.
(f) After Resolution.
(1) Following the Audit Committee or Commission’s final decision, the management of implementation of the corrective action or other follow-up actions shall be guided by WSSC Chapter 15.220. (Res. 2023-2348)