The City Auditors Office is responsible for ensuring proper accountability is maintained over public funds and helping to improve the efficiency and effectiveness of the City. To accomplish this, the City Auditor performs audits to help ensure the reliability and integrity of financial records, compliance with City policy and procedures, accountability and protection of City assets, and the achievement of program results.
An audit plan is prepared each year as a guide in order to ensure broad coverage. The audit plan criteria include:
- Rotation between City departments
- Interest expressed by Council or Administration
- Any issues requested by the external auditors
- Potential for increased revenue or cost savings
- Safeguarding and management of City assets
- High risk of City liability
- Suspected fraud or error.
The audit process has four phases: preliminary survey, field work, reporting, and follow-up. The preliminary survey is to determine whether an area will require a detailed examination. The field work is to review and evaluate findings. Reporting is to compile and report the findings and recommendations in a final audit report. The report is distributed to the Audit Committee, the auditee, and any other appropriate City personnel. The follow-up is to determine if any recommended corrective action has taken place.
The Office of the City Auditor was created in 1986. The City Auditors Office functionally reports to the City Council through the Audit Committee. To provide flexibility the City Auditors Office administratively reports to the City Manager. The City Auditor has the authority and responsibility to assist the City in achieving full accountability throughout all City activities. The Office of the City Auditor is located on the second floor of City Hall in Suite 220.
The Office of the City Auditor consists of one individual, Debra Gotovac, Internal Auditor. Ms. Gotovac is a Certified Public Accountant. Her previous experience consists of six years in Public Accounting, specifically tax preparation. Ms. Gotovac received a Bachelors of Business Administration from Southern Methodist University in 1982.
OTHER AREAS OF INTEREST
The City of Midland Auditor's Office has a Fraud Hotline. The Hotline is available to report fraud, waste, and abuse of City resources. You can report any incidents by going to the City Auditor's Fraud Hotline web site, or you can contact the following:
City Auditors Office
Debra M. Gotovac
P. O. Box 1152
Midland, Texas 79702-1152
Telephone (432) 685-7478