§ 15. Internal Audit Division  


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  • There is hereby established within the office of the city manager an internal audit division to be administered by an internal audit manager appointed by, and under the supervision of, the city manager. The internal audit division shall have such assistance and employees as are necessary to perform its responsibilities. The independent internal auditor shall be appointed by the city manager but shall report his or her findings directly and simultaneously to an internal audit committee and the city manager.

    Internal Audit Manager. The internal audit manager shall supervise the internal audit division and conduct operational audits, within generally accepted government auditing standards, to examine and evaluate the effectiveness and efficiency of management controls, including but not limited to financial controls, in all city departments, independent boards and commissions, and organizations under contract with the city to perform quasi-governmental functions. The internal audit manager shall make recommendations to assist all members of management in strengthening management controls, including but not limited to financial controls, and shall provide all completed reports and audits directly and simultaneously to the internal audit committee and the city manager. The internal audit manager shall establish follow-up procedures to ascertain that appropriate action is taken on operational audit recommendations. The internal audit manager shall prepare a proposed and detailed yearly budget of what he or she deems necessary to adequately perform the duties of the internal audit division. Such budget shall be provided directly to council for consideration as part of the budget and budget update. The internal audit division shall identify and recommend to appropriate units of management relevant opportunities to reduce cost, improve performance, and increase productivity of personnel and assets. City department heads are encouraged to use the resources of the internal audit division.

    In carrying out its duties, the internal audit division is authorized to have access to all city functions, records, property and personnel relevant to the performance of operational audits.

    The internal audit manager shall coordinate operational audit efforts with appropriate city, state, and federal officials to achieve desired audit coverage without duplication.

    Internal Audit Committee. Council shall appoint one member of each political party represented on Council to serve on the committee. A majority of the internal audit committee shall be independent of the City of Cincinnati's management and administration. The mayor shall nominate independent members in such number that is equal to the number of political parties represented on council plus one. These nominations shall be subject to the approval of council. The city manager shall appoint a member of the city administration to act as an ex officio member of the committee. The committee shall select a chairperson from its membership and promulgate rules for its own operation. Under the supervision of the city manager, the internal audit manager shall prepare an annual internal audit plan to be followed by the internal audit manager and the internal audit division, which shall be presented to the internal audit committee. The internal audit committee shall review the annual audit plan, and at its discretion, shall approve or modify the plan. Any such modification shall be done in consultation with the city manager. The internal audit work plan shall serve as a means to enhance the performance of city departments, and city departments are encouraged to utilize the resources of the internal audit division.

    Neither the city manager nor any member of the city administration shall interfere with any audit conducted by the internal audit division or substantially amend or edit any report or conclusion issued by the internal audit manager or division.

(Ordained by Ord. No. 50-1982, eff. Feb. 18, 1982; a. Ord. No. 99-2004, eff. 4-23-2004)