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What We Do
The Commission Auditor's duties include reporting to the Board of County Commissioners (Commission) on the fiscal operations of County departments, as well as whether or not the fiscal and legislative policy directions of the Commission are being efficiently and effectively implemented. Ordinance 03-2 requires the Commission Auditor to submit a Work Plan for each fiscal year for approval by the Commission.
In general, the Commission Auditor must, on behalf of the Commission
- Review the reasonableness of all revenue estimates included in the Mayor's proposed budgets.
- Review all departmental budgets and perform an analysis of the Manager's and Mayor's proposed budgets and make recommendations to the Commission regarding adjustments to the proposed budgets.
Matters regarding fraud, abuse or illegality will be referred to the Office of the Inspector General for follow-up. The work of the Commission Auditor is not intended to duplicate that of the other internal auditor, Inspector General or Clerk of the Circuit and County Courts although audits or investigations may from time to time address issues arising from the same function or activity. However, the County's internal auditor and the Office of the Inspector General are tasked by Ordinance 03-2 to fully cooperate with the OCA.
Areas of Responsibility
The Commission Auditor's broad responsibilities encompass
- management and legislative analyses;
- program evaluations;
- review of proposed budgets and revenue forecasts;
- fiscal analyses of County policies, services and contracts; and, if requested by the Commission,
- preparation of a budget.
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