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City Auditor's Office

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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 2016/17 

AUDIT/REPORT #                              name and purpose

                                                         

16/17-01                                            Review of Fire Station Bond Charges

 

Audits and Other Reports - Fiscal Year 2015/16

 audit/report#                           name and purpose                                            
15/16-07                           Operational Audit of the City of Fort Lauderdale Community Redevelopment Agency  
15/16-06                           Review of the Proposed Budget for Fiscal Year 2016/2017  
15/16-05

                          Operational Audit of the City of Fort Lauderdale Cemetery System and related

                          Cemetery Perpetual Care Trust Fund

 
15/16-04                           Review of the Sustainable Development - Updated Salary Allocations FY 2016  
15/16-03                           Review of Services Performed by the Mosaic Group  
15/16-02                           Review of Temporary Staffing within the Department of Sustainable Development  
15/16-01                           Fiscal Analysis of Proposed Lease Terms for Ground Lease at Fort Lauderdale                                           Executive Airport  

Audits and Other Reports - Fiscal Year 2014/15

 AUDIT/REPORT #

NAME AND PURPOSE

 05/13/2015

Fort Lauderdale Public Utility Service Tax Notice of Decision

Examination Performed by: Audit Division MuniServices, LLC

14/15-04  Follow-up Audit of Open Findings and Observations 
14/15-03  Review of the Proposed Budget for Fiscal Year 2015/2016
14/15-02

Independent External Quality Review of the Office of the City Auditor

14/15-01
Review of the Sixth Street Plaza Development Project

 Audits and Other Reports - Fiscal Year 2013/14

Audit/Report #

Name and Purpose

13/14-04  Review of Charter Officer Compensation
13/14-03 Review of the Proposed Budget for Fiscal Year 2014/2015 
13/14-02 Parking Citation Process - Follow-up Review of Report #11/12-02

13/14-01

Las Olas Marina Expansion

Audits and Other Reports - Fiscal Year 2012/13

Audit/Report #

Name and Purpose

12/13-04

Review of the Proposed Budget for Fiscal Year 2013/2014

12/13-03

NOTE: This audit report number was skipped

12/13-02

Southside School Restoration Project Follow Up - Cost Update

12/13-01

Independent Peer Review of the Office of the City Auditor

Audits and Other Reports - Fiscal Year 2011/12

Audit/Report #

Name and Purpose

11/12-04

Compliance Review of the Bahia Mar Lease Agreement

11/12-03

Operational Audit of the Southside School Restoration Project

11/12-02

Operational Audit of the Parking Citation Process

11/12-01

Follow-up review of the Stormwater Enterprise Fund (#06/07-03)

Audits and Other Reports - Fiscal Year 2010/11

Audit/Report#

                            Name and Purpose

10/11-06

                            Audit of the Code Enforcement Lien Process

10/11-05

                            Follow-up review of the Building Division (#07/08-11)

10/11-04

                            Follow-up review of the Code Enforcement Division (#07/08-10)

10/11-03

                            Review of Proposed Budget for Fiscal Year 2011/2012

10/11-02

                            Benchmarking comparison of building permits issued per employee by the City

                            with other cities/counties

10/11-01

                            Audit of Controlled Substances of the Fire-Rescue Department

Audits and Other Reports - Fiscal Year 2009/10

Audit/Report#

                          Name and Purpose

09/10-07

                          Government Accounting Standards Board (GASB) Preliminary Views on major issues                                        related to Pension Accounting and Financial Reporting by Employers

09/10-06a

                          Review of the FY 2011 Proposed Budget

09/10-06b

                          Supplemental Review of the FY2011 Budget to include the Fleet Plan

09/10-05

                          Follow-up review of the audit of the Procurement Services Department (08/09-01)

09/10-04

                          Follow-up review of the audit of the Parking Services Enterprise Fund (07/08-3)

09/10-03

                          Audit of the Fleet Services Division

09/10-02

                          Review of Internal Audit Report #08/09-XX-07

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


Internal Audit Reports from the Office of Management and Budget (2002 to 2011)

Go to the Internal Audit Reports page to see these reports from 2002 to 2011 posted by the Office of Management and Budget.

Contact

John Herbst, CPA, CGFO
City Auditor
100 North Andrews Avenue
Fort Lauderdale, FL 33301
954-828-4350

jherbst@fortlauderdale.gov

 

 AUDIT/REPORT#                           NAME AND PURPOSE                                            
15/16-07                           Operational Audit of the City of Fort Lauderdale Community Redevelopment Agency  
15/16-06                           Review of the Proposed Budget for Fiscal Year 2016/2017  
15/16-05

                          Operational Audit of the City of Fort Lauderdale Cemetery System and related

                          Cemetery Perpetual Care Trust Fund

 
15/16-04                           Review of the Sustainable Development - Updated Salary Allocations FY 2016  
15/16-03                           Review of Services Performed by the Mosaic Group  
15/16-02                           Review of Temporary Staffing within the Department of Sustainable Development  
15/16-01                           Fiscal Analysis of Proposed Lease Terms for Ground Lease at Fort Lauderdale                                           Executive Airport  

Audits and Other Reports - Fiscal Year 2014/15

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