Chapter II, Article VII of the City Code is the source of the responsibilities for the Audit 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.