Kern County Municipal Code Ch. 2.01 Government Accountability

A. County Officers and Employees. County officers, elected or appointed, and employees have a duty of loyalty and a duty of care in fulfilling their public trust in government service. These duties mandate knowledge of and compliance with federal and state laws and regulations as well as county ordinances and administrative regulations that apply to each officer's and employee's specific responsibilities. The duty of compliance extends to all county operations, including, but not limited to, accounting, purchasing, contracting, delivery of services, and required reporting.

B. Auditor-Controller. The auditor-controller will perform an annual countywide risk assessment and prepare a risk-based audit plan to effectively allocate available resources. Annually, the audit plan is presented to the audit advisory committee and the board of supervisors, with the board of supervisors having final approval. Any modifications that would substantially alter the approved audit plan must be considered separately. The audit plan shall include some flexibility in order to be responsive to directives for audit services from the board of supervisors. This does not prevent the auditor-controller from initiating an audit under their authority or expanding the audit scope upon request or at their discretion when deemed appropriate. The auditor-controller shall perform in a timely and proper manner those audits included in the audit plan including those mandated by state law and regulations. The audits performed by the auditor-controller will be conducted in accordance with auditing standards as prescribed by the Institute of Internal Auditors. These audits focus principally on internal controls and compliance with county policies. Failure to comply with this mandate must be brought to the attention of the board of supervisors timely in public session so that appropriate corrective action may be taken. Completed departmental audits and departments' responses shall be filed with the county administrative office and the board of supervisors for placement on the auditor-controller's part of the board of supervisors' agenda. Semi-annually, for the periods ending on June 30 and December 31, the auditor-controller will provide the budget and finance director or their designee with a list of audits completed, the audits in progress, the corrective measures recommended, and the results of the follow-up audit.

C. County Compliance and Accountability. County compliance and accountability shall be a function of the county administrative office, under the responsibility of the budget and finance director or designee. The budget and finance director or designee shall serve as an oversight coordinator and liaison between the board of supervisors, County administrative officer, and County departments, as well as the investigative enforcement arm of the county administrative office. The compliance and accountability function, through the budget and finance director or designee, is responsible for implementing and enforcing policies and procedures aimed at ensuring transparent and accountable County operations that comply with federal and state laws and regulations as well as County ordinances, and administrative and department procedures, including board directives. Within forty-five (45) days after written notice of noncompliance with the foregoing laws and regulations, the department head shall file a written plan of corrective action with this officer. In an effort to prioritize and efficiently allocate resources, the officer will perform or coordinate with other reports to determine if corrective action was satisfactorily implemented. Semi-annually, for the periods ending on June 30 and December 31, this officer shall file a detailed report with the board of supervisors and place it on the board's agenda that reports the audits in progress, the audits completed, and the compliance with the recommended corrective measures. The semi-annual reports shall be filed no later than forty-five (45) days following the end of the applicable period. Prior to each department head's annual evaluation, an assessment of each department's compliance and accountability status shall be filed with the board of supervisors and provided to the department head. Also, this officer shall verify attendance of County officers and employees at compliance-related training sessions.

D. Information Security. Information security shall be a function of the county administrative office, under the responsibility of the chief information technology officer or designee. The chief information technology officer or designee shall serve as an oversight coordinator and liaison between the board of supervisors, county administrative officer, and county departments. The board of supervisors has also designated this position to serve as the county's Health Insurance Portability and Accountability Act (HIPAA) security officer. The information security function, through the chief information technology officer or designee, is responsible for professional guidance, advice, and implementing and enforcing policies and procedures aimed at ensuring the integrity of county data systems and private data that county departments and bodies must adhere to. Information security will continually be evaluated to protect the integrity, confidentiality, and availability for information technology effectiveness of the county's security environment and to mitigate risks. Within forty-five (45) days after written notice of noncompliance with the foregoing security evaluation, as well as laws and regulations related to the security of county systems and/or private data that county departments must adhere to, the department head shall file a written plan of corrective action with this officer.

E. Penalties for Violations. Violations of the provisions of this chapter may result in penalties that are appropriate and authorized by law, including disciplinary action.

(Ord. G-7797 § 2, 2008: Ord. G-7693 § 3, 2008)

(Ord. No. G-7811, § 2, 12-16-08; Ord. No. G-8598, § 2, 10-6-15; Ord. No. G-8867, § 2, 11-5-19; Ord. No. A-368, § 2, 2-11-20; Ord. No. G-9180, § 2, 11-8-22; Ord. No. G-9371, § 2, 2-24-26)