To: Board of Supervisors
From: Monica Nino, County Administrator
Report Title: Response to Contra Costa Civil Grand Jury Report No. 2602, titled "Contra Costa County's Internal Audit Division: Time for a Transformation”
☒Recommendation of the County Administrator ☐ Recommendation of Board Committee
RECOMMENDATIONS:
ADOPT report prepared by the County Administrator's Office as the Board of Supervisors' response to Contra Costa Civil Grand Jury Report No. 2602, titled "Contra Costa County's Internal Audit Division: Time for a Transformation", and DIRECT the Clerk of the Board to transmit the Board's response to the Superior Court.
FISCAL IMPACT:
Staff time from the County Administrator’s Office in preparing the response for Board of Supervisors’ consideration.
BACKGROUND:
Civil Grand Jury Report No. 2602, titled “Contra Costa County’s Internal Audit Division: Time for a Transformation,” was issued by the 2025-2026 Contra Costa County Civil Grand Jury and filed with the Superior Court on April 24, 2026. The report examines the structure, oversight, and professional standards compliance of the County’s Internal Audit Division (IAD), with particular attention to organizational independence, functional oversight, audit planning, and adherence to state-mandated auditing standards. The Grand Jury’s review was informed by California Government Code Section 1236, which requires county audit staff to comply with professional auditing standards, and by the standards of the Institute of Internal Auditors (IIA) or the U.S. Government Accountability Office (GAGAS), both of which set forth requirements for independence, quality assurance, and risk-based audit planning.
The Contra Costa Civil Grand Jury Report was formally received by the Board of Supervisors on May 19, 2026 and referred to the County Administrator and the Auditor Controller’s Office to provide a response report that clearly specifies:
1. Whether there is agreement, partial disagreement, or complete disagreement with each finding, and detailed responses to those with partial or complete disagreement responses.
2. Whether recommendations have been, will be, or will not be implemented, as well as whether recommendations require further analysis, and an explanation for such responses.
Attached are the proposed responses to the findings and recommendations requested of the Board of Supervisors. A copy of the Auditor-Controller’s July 30, 2026 responses to the findings and recommendations are also attached for the Board’s information.
CONSEQUENCE OF NEGATIVE ACTION:
In order to comply with statutory requirements, the Board of Supervisors must provide a response to the Superior Court within ninety days of submission of the report.