Standards & Internal Controls

Audits are conducted in accordance with applicable Government Auditing Standards issued by the Comptroller General of the United States.

Internal controls are examined to determine whether policies, procedures, practices, and organizational structures designed by management provide reasonable assurance that organizational goals and objectives will be achieved.

Internal controls are based on the COSO 2013 Internal Control Framework model.

What We Do:

  • Develop an annual audit plan with input from the City Commission, Audit Committee members, Appointed Officials, and City management
  • Provide technical advice to the City Commission and City management
  • Evaluate risk, analyze operations, review compliance, and recommend controls and changes that promote efficient and effective delivery of City services
  • Report on the progress made in correcting operational deficiencies
  • Oversee the City’s contract with external auditors required by Charter to conduct an annual financial audit
  • Conduct special projects and inquiries as directed by the City Commission
  • Report to the Audit and Finance Committee and to the City Commission the activities of the City Auditor's office.