Auditing Department

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Fraud affects everyone. Call 1-877-217-4670 to report it.

About the Department

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, made for legitimate purposes, and 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.


To provide assurance that the City of Wilmington’s Auditing Department operates at a high professional level, the Department adheres to the Government Auditing Standards (the Yellow Book) promulgated by the Comptroller General of the United States. These Standards, referred to as Generally Accepted Government Auditing Standards,”pertain to auditors professional qualifications, the quality of audit effort and the characteristics of professional and meaningful audit reports.”

Member Organizations

The Auditing Department is a member of the following industry organizations:

American Institue of CPAs
American Institute of CPAs
Association of Certified Fraud Examiners
Association of Local Government Auditors
The Institute of Internal Auditors