City Auditor Carlos L. Holt, CPA, CFF, CFE. CIA, CGAP

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Presentation transcript:

City Auditor Carlos L. Holt, CPA, CFF, CFE. CIA, CGAP 10/5/2015

Who Wants to Be City Auditor? 3/3/2016

Audit What is an Audit? A formal examination of an organization's or individual's accounts or financial situation A methodical examination and review *Merriam-Webster 3/3/2016

Framework Who Does the City Auditor Work for? Public, Community, City Commission What does the City Auditor do? Perform: financial and performance audits; attestations; non-audit services (investigations, research, analysis) What is the total size of the staff: 5 (currently one vacancy) 3/3/2016

Framework Continued Ethical Principles General Standards: Public Interest, Integrity, Objectivity, Proper Use of information and Position, Professional Behavior General Standards: Independence – fact and appearance Professional Judgment – reasonable care and skepticism Competence – skills, education, experience, technical knowledge, CPE (Continuing Professional Education) Quality Control & Assurance – CPE, peer review 3/3/2016

Recent Audit Report 3/3/2016

Reaction 3/3/2016

Other Recent Reports 3/3/2016

Continued 3/3/2016

Other Recent Audit 3/3/2016

Other Misc. Items 3/3/2016

Fraud, Waste, and Abuse Hotline! 3/3/2016

Questions? Telephone: (352) 334 – 5020 Website: http://www.cityofgainesville.org/CityAuditor.aspx 3/3/2016