About Us / FAQ
History
In 1979, the City Commission established the Office of the City Auditor as an independent internal audit function, unencumbered by operational responsibilities and reporting to the Commission. For more information about the City Auditor's office, view our informational and feedback brochure (PDF).
Audit Committee
Section 34 of the Charter Laws establishes the Audit Committee. It states:
"There shall be an audit committee whose members are appointed by the city commission. The members shall be commissioners or citizens or a combination of both. The audit committee will oversee the activities of the auditor and the audit department. The commission shall provide by ordinance for the organization and duties of the audit committee."
As stated, the Audit Committee oversees, in an advisory capacity, the activities of the City Auditor and the Office of the City Auditor and assists the City Commission in its supervision of the audit function. The bylaws of the Audit Committee are located at Code of Ordinances, Article XIII, Chapter 2. They provide the operating framework for the committee and the Office of the City Auditor operations. The Audit Committee is intended to be an intermediary between the City Commission and the City Auditor to prevent any undue pressure that might be exerted by a Commissioner in the selection of audit projects. The Audit Committee is responsible for recommending the selection of external auditors to the City Commission and negotiating the fee for the annual financial audit.
The Audit Committee is comprised of three members who are appointed by the City Commission. Committee members are Pamella Butler (Aegis Business Technologies), Karen Stanford (Retired from state government and university teaching), and one vacancy.
The Audit Committee reviews/approves an annual work plan. The projected work program is then submitted to the City Commission for review, modification if necessary, and approval.Office Staff
- Sam M. McCall - City Auditor
- T. Bert Fletcher - Senior Audit Manager
- Beth Breier - Audit Manager
- Dennis Sutton - Senior IT Auditor
- Reuben Iyamu - Senior Auditor
- Patrick Cowen - Staff Auditor
- Michelle Davis - Administrative Specialist II
Auditing FAQ (Frequently Asked Questions)
- Where can I get a copy of an Office of the City Auditor report?
- What is the responsibility of the City Auditor?
- What type of audits are performed for the City?
- What is a performance audit?
- What is an internal audit?
- "What" at the City of Tallahassee does the Office of the City Auditor audit?
- What is the role of the City Auditor?
- How large is the City Auditor's Office?
- Can I suggest an area to be audited in the City?
- What are performance measures?
- What is the role of the Office of the City Auditor in performance measures?
Where can I get a copy of an Office of the City Auditor report?
All of our audit reports are available on the Office of the City Auditor web site.
What is the responsibility of the City Auditor?
The City Auditor is one of the City's four Appointed Officials. He/she is appointed by the City Commission and serves at their pleasure. The City Auditor conducts audits of the operation of the offices of the other three Appointed Officials and reports audit results to the Commission and to the public.
What type of audits are performed for the City?
The Office of the City Auditor conducts performance and internal audits of the economy, efficiency, and effectiveness of City operations. In addition, the City contracts with an outside vendor to audit its financial statements.
Performance audits provide information to improve program operations and facilitate decision making by parties with responsibility to oversee or initiate corrective action, and improve public accountability.
The Institute of Internal Auditing defines internal auditing as "an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes."
"What" at the City of Tallahassee does the Office of the City Auditor audit?
Any City department, office, activity, function, program, operation, or computer system is subject to being audited. Because of limited audit resources, audit topics are identified and selected using a risk-based approach. Audit topics are selected annually, and must be approved by both the City's Audit Committee and the City Commission.
What is the role of the City Auditor?
The Office of the City Auditor provides the City Commission an independent, objective, and comprehensive auditing program of City operations; advances accountability through the provision of assurance and advisory services; and actively works with Appointed Officials in identifying risks, evaluating controls, and making recommendations that promote economical, efficient, and effective delivery of City services.
How large is the City Auditor's Office?
The City Auditor is assisted by one administrative specialist and five full-time professional auditors.
Can I suggest an area to be audited in the City?
Yes. There are many ways to communicate areas of risk that you feel should be considered for an audit: online, via email, phone call, letter, etc. Your suggestion will be evaluated by the City Auditor as related to the associated risk and then based upon available resources will determine whether an audit should be conducted. During the audit planning cycle (August – October), the City Auditor encourages suggestions for auditable areas to be submitted to his office for evaluation and consideration for the next fiscal year. New requests for audits during the year are discussed with the City Audit Committee and the Mayor for their advice.
What are performance measures?
Performance measures are measures used by departmental staff and management to evaluate different levels of operations to determine how well goals and objectives are being achieved.
At the City of Tallahassee, the City's annual budget document includes program objectives and performance measures for each department. Typically, for each service area in a department, there are output measures, efficiency measures, effectiveness measures, and outcome measures for the previous one to two years, and the targeted measures for the current budget year.
To view the City's performance measures, visit the City of Tallahassee's Budget Page and select the "Approved Operating and Capital Budget" for the current fiscal year. Select a Department Plan and then select a Service Area. Scroll down to find the Performance Measures section.
Below are three additional examples of how performance measures are described and communicated in other organizations and cities.
- Government Accounting Standards Board (GASB) – "Performance measures are meant to provide more complete information about a governmental entity's performance than traditional budgets or financial statements and schedules can provide. Performance measures are concerned with the results of the services governments deliver, and help provide a basis for assessing the economy, efficiency, and effectiveness of those services."
- City of Austin, TX – "Performance measures provide departmental staff and management critical operating information; they provide City Management key decision-making information for resource allocation, process improvements and other management decisions; additionally, they provide the City Council comprehensive data on each department's primary operating functions."
- King County, WA– "Performance measures are developed and tracked to determine the how well these goals are achieved. "
What is the role of the Office of the City Auditor in performance measures?
The Office of the City Auditor provides assurance and advisory services to management regarding their performance measures. The audit staff can evaluate the a) performance measures for appropriateness, applicability and reasonableness; and b) the supporting data for validity, reliability, and reasonableness.