Audits

Although every audit project is unique, the audit process is designed to produce meaningful audit reports with emphasis on ongoing communication with the departments being audited, public interest, and transparency. All of our audits are performed in compliance with generally accepted government auditing standards. Notice to the department, program, or service to be audited is given 30 days prior to the beginning of the audit. The audit begins with a meeting or entrance conference with the appropriate City Executive Management, Department Directors, and key staff.

The audit generally follows three phases:

  • Phase One is the planning phase during which the auditor gains an understanding of the area to be audited and identifies associated risks. This may involve interviews and review of related policies, procedures, laws, ordinances or other relevant documentation. 
  • Phase Two is known as fieldwork, wherein auditors perform specific tests and analysis of data to form sufficient and appropriate evidence to support their findings, conclusions and recommendations. Auditors communicate their findings to the applicable Department as soon as they are identified. This keeps management informed of the audit progress and allows the audit team to work directly with management in developing quality recommendations.
  • Phase Three of the audit is the reporting phase, during which auditors prepare the audit report. A draft report is composed and the facts are reviewed with Executive Management and the Department Director at the Exit Conference of necessary, the draft is modified and delivered to the Department and the City’s Executive Management Team. The Department collaborates with City Executive Management to develop their responses and return to the City Auditor within 20 working days. The City Auditor incorporates Management's response into the draft audit report and sends it to the Audit Committee Chair and Mayor. 

Upon obtaining approval to release from the Mayor and the Audit Committee Chair, the final report is submitted to the Mayor, City Council, Audit Committee, City Management and appropriate Department Directors. The final report is posted for viewing by the general public on our website.

These financial reports are completed by auditor Gollob Morgan Peddy, PC and involve the basic financial statements and required supplementary and other information as pertaining to each audit for each fiscal year ending September 30.