Attached are the "detailed" results of the 65 responses we received to the following
questions about audit management letters:
o Who do the auditors address the letter to? (City Manager, Audit Committee, City
Council?)
o If they address it to someone other than the Council, do you routinely provide
copies of it (along with any staff responses or comments) to the Council?
As reflected in the summary (which includes the City of San Luis Obispo), the
overwhelming majority of auditors (85%) address their management letters to the
Council (or Board of Directors):
o Council/Board of Directors: 55
o Mayor: 1
o City Manager/District Manager: 6
o Director of Finance: 3
Some quick comments:
o Regardless of whom they are addressed to, virtually all Finance officers receive
the letters first, and then provide responses before distributing them to the Council
or others.
o Of the ten agencies where the auditors do not address the Council/Board, seven of
these routinely provide copies to the Council/Board. For the other three agencies,
they would copy the Council/Board if there were material concerns.
Thanx, y'all.
Bill
Bill Statler, Director of Finance
City of San Luis Obispo
990 Palm Street
San Luis Obispo, CA 93405
Phone: (805) 781-7125
Fax: (805) 781-7401
Email: [EMAIL PROTECTED]
Management Letter.doc
