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The Auditing Department assists the Mayor and City Council in the
fulfillment of their fiduciary responsibilities by independently
examining the City’s internal control systems to determine whether
adequate controls exist to help ensure the accomplishment of the
City’s objectives in an effective and efficient manner. Those primary
objectives are as follows:
- The City is properly collecting all revenue
to which it is entitled and the revenue is adequately safeguarded
and properly accounted for.
- City expenditures are properly authorized,
are made for legitimate purposes, and are properly accounted for.
- City assets are adequately safeguarded and
are periodically reconciled to an independent source.
- The City is in compliance with relevant laws
and regulations.
The Auditing Department is committed to delivering
the highest quality audit services in the most timely and cost-effective
fashion, and to building one of the premier local government audit
functions in the United States. Its work is performed in accordance
with the Institute of internal Auditor’s Standards for the Professional
Practices of Internal Auditing and relevant governmental auditing
standards. The Department is committed to meeting its annual goals
and to monitoring its progress towards achieving them.
Chapter
II, Article VII of the City Code covers
the responsibilities of the Auditing Department. These responsibilities
include:
- The City Auditor reports functionally to the
Mayor and City Council, and reports administratively to the Mayor’s
Chief of Staff.
- The City Auditor also reports to an Audit Review
Committee (ARC) comprised of seven members: The Mayor’s Chief
of Staff, the City Treasurer, the Finance Director, the Budget
Director, the Chair of the City Council Finance Committee, the
City Council Chief of Staff or designee, and one member of Council
selected by the City Council President. The City Auditor submits
an annual audit plan to the ARC for review and approval. The City
Auditor also submits all final audit reports to the ARC.
- The City Auditor and his staff have unrestricted
access to all information, records, and assets of the City.
- The City Auditor submits an annual report to
the Mayor and City Council, within 30 days of the end of the fiscal
year, indicating audits completed, major findings, corrective
actions taken by department heads, and significant findings which
have not been fully addressed by management.
- The City Auditor recommends a certified public
accounting firm for the City of Wilmington’s annual financial
statement audit, subject to review by the Audit Review Committee
and subject to approval of the City Council and the Mayor.
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Main Office
(302) 576-2165 |
Fax
(302) 573-5644 |
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Auditing Dept. staff |
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