About the Office of the City Auditor
Description
The City Council appoints the City Auditor independent of other City Offices to promote and enhance honest, efficient, effective, transparent, and accountable City government. The City Auditor reports directly to City Council and has full responsibility for the direction and management of the Office of the City Auditor.
Generally Accepted Government Auditing Standards
The City Auditor conducts audits in accordance with Generally Accepted Government Auditing Standards (GAGAS). Commonly referred to as the Yellow Book, these standards outline requirements for audit reports, professional qualifications for auditors, and audit organization quality management. GAGAS requires audit organizations receive an external peer review at least once every three years. This process provides assurance that established policies, procedures, and applicable standards are being followed, such as an effective internal quality control system.
Index
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Outlines City Charter and City Code related to the Office of the Ci...
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Policies and Procedures
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City Auditor Policies and Procedures ManualCity Auditor Policies and Procedures Manual
A comprehensive set of appropriately communicated policies coupled with current and well documented procedures are essential to an effective system of internal controls.
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Citywide Whistleblower Protection PolicyCitywide Whistleblower Protection Policy
No City official or employee shall take retaliatory action against any employee who, in good faith, has made a complaint or allegation concerning improper governmental action.
Enhancements to the Office of the City Auditor
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Measure KResolution No. 2018-0317
In November 2018, the Sacramento City Government Accountability and Efficiency Act (Measure K) was passed by voters.
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Independent Budget AnalystResolution No. 2018-0108
On March 27, 2018, City Council appointed the City Auditor as the Interim Independent Budget Analyst.
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Whistleblower HotlineAssessment for Establishing a Whistleblower Hotline
In March 2012, City Council directed the City Auditor to establish a Whistleblower Hotline Program.
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Reporting directly to the City CouncilOrdinance No. 2009-031
In 2009, City Council moved the City Auditor from the City Manager's purview to report directly to the City Council.