Policies & Procedures

Internal Audit Dashboard

Work in Progress

Internal Audit Engagements in Progress are listed below. The list is not inclusive of all work in progress.

 

Title

Lead Auditor 


 Audit Phase
 GCRA Project and Fiscal Management Audit Brecka Anderson Planning
 ERP User Access Management Audit Michael Sandstrum, Purvis Gray Fieldwork
  • Planning – background, research, process understanding, risk assessment, scoping decisions
  • Fieldwork – execute audit program, review workpapers, identify issues and control deficiencies
  • Reporting – discuss draft issues and obtain management action plans, finalize issues, draft report, finalize report.

Status Report

See the most recent City Auditor Quarterly Update presented to the Audit Committee:

City Auditor Quarterly Update 11.17.2021.pdf


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.

Fraud Risk Management Policy