Office of the City Auditor
The City Auditor is an appointee and reports directly to the Portsmouth City Council. In accordance with General Accepted General Auditing Standard (GAGAS) 3.02, the office of the City Auditor provides an independent appraisal of the City’s programs, functions and activities.
To achieve its mission, the City Auditor conducts performance audits and attestation engagements in accordance with GAGAS. Performance audits are intended to assess the quality of performance by City agencies and functions in carrying out their assigned responsibilities. The scope of the audit may include the entire agency or some portion thereof, such as a specific program or function. In attestation engagements, auditors conduct examinations, reviews or agreed-upon procedures. Attestations are generally more limited in scope than a performance audit. The City Auditor may also engage in non-audit services. Non-audit services are not in accordance with GAGAS; however, an assessment of whether the service impairs the office’s independence will be conducted as required under GAGAS 3.34.
The office of the City Auditor basic services are as follows:
- Develop an annual audit plan identifying the audit areas and audit timeframe
- Assess the reliability and integrity of financial and operating information and the means used to identify measure, classify, and report such information.
- Evaluate systems established to ensure compliance with those policies, plans, procedures, laws, and regulations which could have a significant impact on the City of Portsmouth.
- Perform compliance and substantive testing on existing procedures to ensure compliance with codes and other regulations and assists in developing an internal system to reduce the risk of loss to the City.
- Investigate inquiries concerning mismanagement of funds and/or resources and determines the extent of loss and actions necessary to reduce the risk.
- Appraise the economy and efficiency with which resources are applied
- Administer a telephone hotline for reporting fraud, waste and abuse and coordinates investigations. The hotline number is 757-393-8678.
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