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Orlando, Florida <br />Population is 277,000 City Budget is $1.2 billion Mayor has executive authority <br />External auditors are appointed; internal auditor is a city employee with 5 staff. Has a $746,000 <br />budget. <br />Orlando's audit program, the Office of Audit Services and Management Support, is a combination <br />of in-house and external auditing. <br />DUTIES OF AUDITOR Orlando's internal auditor supervises a staff of five and coordinates the <br />city's audits. The auditor performs independent, objective assurance and advisory activities <br />designed to add value and improve the City's operations. The auditor also operates a fraud, waste <br />and abuse hotline. <br />INDEPENDENCE The auditor determines the audit topics as approved by the audit board that is <br />appointed by the mayor. <br />ACCESS TO INFORMATION City ordinance provides access for the internal audits that are <br />conducted. Contractors have access as specified in contract. <br />ACCOUNTABILITY Orlando states that it follows generally accepted government accounting <br />standards. The mayor appoints the audit board comprised of five community members. The audit <br />board oversees the financial and other reporting practices and safeguards the independence of the <br />audit process. <br />FUNDING The City Council approves the auditor's budget. <br />OTHER UNIQUE PROVISIONS The majority of audits are for a unique program called a <br />Municipal Public Services Tax Audit that charges taxes based on the use of certain utilities. <br />