FAQs (Frequently Asked Questions)
What is the responsibility of the City Auditor?
The City Auditor is one of the City's four Appointed Officials. He/she is appointed by the City Commission and serves at their pleasure. The City Auditor conducts audits of the operation of the offices of the other three Appointed Officials and reports audit results to the Commission and to the public. T. Bert Fletcher is the current Interim City Auditor.
What type of audits are performed for the City?
The Office of the City Auditor conducts performance and internal audits of the economy, efficiency, and effectiveness of City operations. In addition, the City contracts with an outside vendor to audit its financial statements.
What is a performance audit?
Performance audits provide information to improve program operations and facilitate decision making by parties with responsibility to oversee or initiate corrective action, and improve public accountability.
What is an internal audit?
The Institute of Internal Auditing defines internal auditing as "an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes."
"What" at the City of Tallahassee does the Office of the City Auditor audit?
Any City department, office, activity, function, program, operation, or computer system is subject to being audited. Because of limited audit resources, audit topics are identified and selected using a risk-based approach. Audit topics are selected annually, and the annual audit plan (PDF) must be approved by both the City's Audit Committee and the City Commission.
What is the role of the City Auditor?
The Office of the City Auditor provides the City Commission an independent, objective, and comprehensive auditing program of City operations; advances accountability through the provision of assurance and advisory services; and actively works with Appointed Officials in identifying risks, evaluating controls, and making recommendations that promote economical, efficient, and effective delivery of City services (City Commission Policy 104 - Audit Policy - PDF)
How large is the City Auditor's Office?
The City Auditor is assisted by one administrative specialist and five full-time professional auditors.
Who audits the City Auditor's office?
The Office of the City Auditor is one of a few organizations that follow both Government Audit Standards and standards issued by the Institute of Internal Auditors (IIA) in performance of audit work. As a condition of referencing these standards, we are required to periodically have an external review of our work performed by reviewers independent of our organization. Please take a look at our recent peer reviews from 2006 (PDF), 2009 (PDF) and 2011 (PDF) for a record of our performance.
What standards does the City Auditor’s office follow in conducting audits?
We conduct audits in accordance with the International Standards for the Professional Practice of Internal Auditing and Generally Accepted Government Auditing Standards.