Office of the Independent Auditor General

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Mission

Our mission is to provide objective oversight through audits of all City departments and/or agencies and programs. The activities of the Office of the Independent Auditor General add value, enhance performance, provide accountability and improve the City's financial operational effectiveness and efficiency.

To report fraud, waste, or abuse anonymously, you may call the City's fraud hotline at (305) 416-2003 and leave detailed information.

Internal auditing is one of the key components of an effective organization-wide risk management structure. The internal audit function performed by the OIAG adds value to the City by providing checks and balances, safeguarding tax payers' assets, enhancing performance, accountability, and responsibilities, and improving the City's overall financial/operational effectiveness and efficiency. The significant dollar amount of financial transactions processed, the use of new information technology systems in processing said financial transactions, and corporate/municipal fraud scandals, are examples of the forces driving the need for internal audit functions and improvements in the organizations that they serve.

Pursuant to Section 48 of the City Charter, the Office of the Independent Auditor General (OIAG) performs internal audit functions including financial, operational, compliance, single audit, investigative, and performance audits of City government, officials, and independent agencies; and examines accounting systems and provides legislative analysis.

Organizationally the OIAG reports to the City Commission. An annual audit plan based on risk analysis identifies potential audits.

Scope of Operations

Pursuant to Section 48 of the City Charter, the scope of work performed by the Office of the Independent Auditor General (OIAG) includes:

  • Examining City audit functions and accounting systems;
  • Providing budget and legislative analysis; and,
  • Conducting financial, attestation, operational, compliance, single act, and performance, audits of City government, officials, and independent agencies.