Introduction
Internal auditing is an independent and objective assurance and consulting activity that is guided by a philosophy of adding value to improve the operations of the City of Fort Lauderdale. It assists the City in accomplishing its objectives by bringing a systematic and disciplined approach to evaluate and improve the effectiveness of the organization's risk management, control, and governance processes.
Role
The City Auditor's Office is established pursuant to Section 4.14 of the City Charter to review business practices, procedures, internal controls, and procurement practices that are used, employed and promulgated by the city government. The City Auditor supports the City Commission through review and analysis of Commission agenda items, attendance at Commission meetings and workshops, and, upon Commissioner request, review of any matter related to City business.
Authority
To the degree necessary to fulfill the responsibilities of the office, the City Auditor shall have the power and authority to:
1. Conduct financial and compliance, economy and efficiency, and performance audits of city government and city officials with written reports submitted to both City Commission and the City Manager.
2. Have free and unrestricted access to government employees, officials, records, and reports; and where appropriate, require all branches, departments, and officials of city government to produce documents, files and other records.
3. The City Auditor shall review any matter related to city business upon the request of a City Commissioner or the City Manager.
4. The City Auditor has authority to remove, for further review and evaluation, an item from any City Commission agenda and defer consideration on that item until the next regularly-scheduled meeting of the City Commission. The item must relate to a transaction in which the City will either expend or receive funds, property, goods or services. The City Commission may override the City Auditor's decision to remove an item from the City Commission agenda by a vote of one (1) more than that which would constitute a majority vote of the full City Commission. This right of removal may only be exercised once for each agenda item removed.
Charter
Audits and Other Reports - Fiscal Year 2009/10
Audit/Report # |
Name and Purpose |
09/10-01  |
Audit of the Human Resources Department |
Audits and Other Reports - Fiscal Year 2008/09
Audit/Report # |
Name and Purpose |
08/09-04 |
Review of City-owned Property |
08/09-03 |
Audit of Performance Measures |
08/09-02 |
Review of the FY 2010 Proposed Budget |
08/09-01 |
Operational Audit of the Procurement Services Department |
Audits and Other Reports - Fiscal Year 2007/08
Audit/Report # |
Name and Purpose |
07/08-12 |
Follow-up Review of the Tuition Refund Program (07/08-02) |
07/08-11 |
Building Division Audit |
07/08-10 |
Code Enforcement Division Audit |
07/08-09 |
CRA Beach Area Audit |
07/08-08 |
CRA Northwest Progresso Flagler Heights Area Land Acquisition Policies Audit |
07/08-07 |
A review of Other Postemployment Benefits (OPEB) and GASB 45 |
07/08-06 |
Follow-up Review of the Budget Process for the Fiscal Year 2006-2007 Operating Budget |
07/08-05 |
Fire Bond Program Audit |
07/08-04 |
Cyborg Payroll System Audit |
07/08-03 |
Parking Services Enterprise Fund Audit |
07/08-02 |
Tuition Refund Program Audit |
07/08-01 |
Addressing the Pension Dilemma: A Review of Retirement Plan Options |
Audits and Other Reports - Fiscal Year 2006/07
Audit/Report # |
Name and Purpose |
06/07-03 |
Audit of the Stormwater Enterprise Fund |
06/07-02 |
Proposed Budget for Fiscal Year 2008 |
06/07-01 |
Budget Process Review for the Fiscal Year 2006-2007 Operating Budget |
Contact
John Herbst, CPA, CGFO
City Auditor
100 North Andrews Avenue
Fort Lauderdale, FL 33301
954-828-4350
jherbst@fortlauderdale.gov |
