11/20/17 City Council Agenda Packet

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Boise, Idaho Population is 223,000 City Budget is $600 million Mayor has executive authority Appointed Auditor is one of two performance audit staff with a $232,000 budget The City of Boise's Office of Internal Audit was established in 2003 by ordinance and code and it functions as an independent, objective assurance and consulting service. The Office strives to add value and improve the city's operations by bringing to bear a systematic and disciplined approach to the evaluation of risk management processes, activity -level controls, and governance processes. DUTIES OF AUDITOR The Auditor investigates the effectiveness of controls that provide for the protection and safeguarding of assets as well as the reliability of Boise's financial information. The Auditor reports on the effectiveness and efficiency of internal processes and the level of compliance with internal policies and procedures, and also laws, rules, and regulations. Per Yellow Book standards, the Auditor puts emphasis and resources into the areas of risk that are either perceived or demonstrated. Open and effective communication ensures that the appropriate managers, governance authorities, and ultimately the citizens of Boise are kept informed of audit - related activities and findings. INDEPENDENCE The Auditor is appointed by and reports to the six -member City Council. The mayor's input is requested on the hire. The Auditor has supervisory authority for its own staff and creates the annual work plan that is adopted by the city council and mayor. City Code states no person may unduly influence or undermine the independence of the auditor in the performance of the duties and responsibilities. ACCESS TO INFORMATION All City employees are required as a condition of employment to cooperate fully and truthfully with the Office of Internal Audit by providing any information, evidence, interviews, or other materials. By code, the Auditor has complete access to any and all records including all electronic data or information maintained by the City of Boise and allowed by law. It is unlawful for any person to intimidate, influence, impede, deter, threaten, harass, obstruct or prevent, another person from freely, fully and truthfully cooperating with the Auditor's Office. ACCOUNTABILITY The Auditor reports all findings to the City Council and Mayor, as well as provides quarterly activity reports. The Auditor can be dismissed for cause by a supermajority (5 of 6) of the City Council. FUNDING The City Council sets the budget for the Auditor's office. OTHER UNIQUE PROVISIONS Boise's auditor has a fiduciary duty to the public, per the city code.