Policies & Procedures

The policies and procedures serve as a reference and guide for audit staff and help ensure that audit work is conducted in a consistent, fair and professional manner.  Policies and procedures are not intended to be all-inclusive, particularly as it relates to auditing procedures. Each audit has its own objectives and, consequently, its own set of auditing procedures.  In order to be an effective document, the policies and procedures manual must be consistent with actual Office practices.  All staff members are encouraged to suggest ways to improve and update the policies and procedures.

City of Gainesville's Fraud Risk Management Policy

The Office of the City Auditor has published the city’s first Fraud Risk Management Policy. This policy helps safeguard city resources through improved management of risk and by more clearly defining behaviors that are considered fraudulent. The policy provides guidelines for the development, implementation and monitoring of internal controls that aid in fraud detection and prevention.

The City of Gainesville has a moral and legal obligation to establish and maintain internal controls that:

  • (a) Prevent and detect fraud, waste, and abuse (defined in s. 11.45(1)) here.
  • (b) Promote and encourage compliance with applicable laws, rules, contracts, grant agreements and best practices.
  • (c) Support economical and efficient operations.
  • (d) Ensure reliability of financial records and reports.
  • (e) Safeguard assets.

Please contact Audit Manager Greg Robeson at robesonga@cityofgainesville.org, if you would like to schedule discussion or training on matters covered in the policy.

Fraud Risk Management Policy