The City Auditor is a designated officer appointed by Council and is independent of The City's Administration. The City Auditor reports to Council through the Audit Committee .
The City Auditor's duties, responsibilities and authority are established by Bylaw 30M2004.
The City Auditor's Office is responsible for assisting Council in its
- Oversight of the City Manager's Administration.
- Accountability for stewardship over public funds.
- Accountability for the achievement of value for money in City operations.
The City Auditor's Office also operates the Whistle-blower Program
, which is an independent audit office reporting to Council.
The City Auditor is the independent auditor at The City of Calgary. Our client is City Council and, through Council, Calgarians.
The City Auditor reports publicly to Council through the Audit Committee. The Office has established a number of operating protocols to ensure the transparency and integrity of the auditing and reporting processes.
Under Bylaw 30M2004, the City Auditor has the authority to carry out a full range of audits, with the exception of external audits, of all City of Calgary operations, programs, processes and systems, as well as audits of autonomous entities that have any operating agreement with The City.
The City appoints a separate external auditor to audit The City's consolidated financial statements, as required by the Municipal Government Act (MGA). The external auditor reports separately to the Audit Committee.