The work of the City Auditor’s Office includes different types of auditing and research. Audit work is conducted in accordance with government auditing standards. These standards require due professional care in conducting audits, professionally qualified staff, independence, adequate supervision and planning of audit work, reporting of audit results, and periodic review of the office by outside professionals. The following briefly describes the scope of work performed.
Performance audits. A performance audit is an independent examination for the purpose of reporting on the extent to which an agency or program is efficiently and effectively carrying out its responsibilities. Performance auditing provides the City Council and management with independent analysis, evaluation, and recommendations regarding the performance of city departments, programs, and agencies.
Performance audits result in recommendations to the City Council and management that will improve resource utilization, reduce the risk of loss or abuse of assets, increase productivity, and correct wasteful practices. Audit recommendations can improve services to the public by making programs more effective and efficient.
Follow-up reports. The City Auditor’s Office conducts follow-up audits to determine the progress made in addressing findings identified in previous audits.
Memoranda. To be more informed about pending legislation and other issues coming before them, individual council members occasionally request audit work of a limited scope. Staff are assigned to research costs and other effects of proposed legislation or to provide independent assessments of financial information and other proposals by city management. In most cases, the resulting memoranda are distributed to the mayor, City Council, and management staff. In addition, department directors occasionally request assistance from the City Auditor’s Office. The resulting memoranda are distributed to the department, the city manager, and the chair of the Budget and Audit Committee.