5.3.4 – Independent Audit 
Standard: There shall be an independent audit of the agency’s fiscal activities conducted annually or at a time stipulated by applicable statute or regulation. The audit may be performed by the government’s internal audit staff (external to the agency being audited) or by an outside certified public accounting firm.
Suggested Evidence of Compliance: Provide the most recent independent audit and management letter, or most recent Comprehensive Annual Financial Report (CAFR) and provide the response to the audit recommendations.
Narrative:
An independent audit by an outside certified public accounting firm of all operations of Westchester County (WC) is performed annually. An Annual Comprehensive Financial Report (ACFR) is then produced which includes the Independent Auditors’ Report and a letter to the Board of Legislators (BOL) and Tax Payers. In each of the last three years, no audit recommendations were made that required a response.