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POL Government Elected Officials Auditor Griffin-Valade Divisions Audit Services Mission and Authority

 

Mission and Authority

of the Audit Services Division

 

 

Mission

The mission of the Audit Services Division is to promote honest, efficient, effective, and fully accountable City government.

 

To fulfill this mission the Division audits and evaluates City operations to provide useful and objective information to residents, City Council, and management. 

 

The Division completes and issues between 12 and 15 audit reports each year, in addition to conducting the annual resident survey.

 

Audits help improve City government by: 

  • checking for compliance with laws and regulations
  • testing the adequacy of controls established to prevent waste and safeguard assets
  • assessing the accuracy of financial reports and management information
  • comparing performance with best practices and with other similar governments
  • evaluating program efficiency and effectiveness
  • providing recommendations for improved performance and effectiveness

 

Authority

City Charter Chapter 2 Article 5, among other things, requires the City Auditor to conduct financial and performance audits of City government.  In addition, the Auditor arranges for the annual audit of the City's financial records by an independent accounting firm.

 

The Auditor has full access to all information needed to conduct audits. City management must respond in writing to all audit recommendations.

 

To assist the City Auditor with these duties, in 1986 the City Council passed City Code Chapter 3.05 creating the Audit Services Division.  The Division is required to follow Government Auditing Standards issued by the Comptroller General of the United States in conducting audits of City bureaus, programs and commissions.  Consistent with these standards, the Division must be independent and objective in all phases of its work.

 

Staff of the City Auditor's Office are sworn Deputy City Auditors, and as such act on behalf of the City Auditor in performing duties authorized by the City Charter and City Code.

 

 

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