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.
In 1979, the City Commission established the Office of the City Auditor as an independent internal audit function, unencumbered by operational responsibilities and reporting to the Commission.
City Commission Policy #104 (Audit Policy) directs the work of the City Auditor to include responsibilities for planning audits, exercising due professional care for each engagement, and for reporting instances if irregularities to the City Commission and others.
For more information about the City Auditor's office, view our informational and feedback brochure (PDF).
Strategic Plan Framework (PDF)
Office vision, mission, goals, objectives, and core values
- T. Bert Fletcher - City Auditor
- Don Hancock - Senior Audit Manager
- Dennis Sutton - Audit Manager
- Patrick Cowen - Senior IT Auditor
- Cameisha Smith - Senior Auditor
- Vanessa Spaulding - Senior Auditor
- Michelle Davis - Administrative Specialist II
Section 34 of the Charter Laws establishes the Audit Committee. It states:
"There shall be an audit committee whose members are appointed by the city commission. The members shall be commissioners or citizens or a combination of both. The audit committee will oversee the activities of the auditor and the audit department. The commission shall provide by ordinance for the organization and duties of the audit committee."
As stated, the Audit Committee oversees, in an advisory capacity, the activities of the City Auditor and the Office of the City Auditor and assists the City Commission in its supervision of the audit function. The bylaws of the Audit Committee are located at Code of Ordinances, Article XIII, Chapter 2. They provide the operating framework for the committee and the Office of the City Auditor operations. The Audit Committee is intended to be an intermediary between the City Commission and the City Auditor to prevent any undue pressure that might be exerted by a Commissioner in the selection of audit projects. The Audit Committee is responsible for recommending the selection of external auditors to the City Commission and negotiating the fee for the annual financial audit.
The Audit Committee is comprised of three members who are appointed by the City Commission. Committee members are Pamella Butler (Aegis Business Technologies), Matthew Hansard (Thomson Brock Luger & Company), and Paul Brown (Florida Institute of CPAs).
The Audit Committee reviews/approves an annual work plan. The projected work plan is then submitted to the City Commission for review, modification if necessary, and approval.
Recent Audit Reports
To view the summary of all reports for a particular year from the last three years, choose the year. To access the report directly, choose the report from the listing below.
The Office of the City Auditor is one of a few organizations that follows 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. We have consistently received unqualified opinions (the highest level of assurance) on our work.
Association of Local Government Auditors' Peer Review Guide
Recent Peer Reviews:
2014 | 2011 | 2009 | 2006