City of Cape Coral
City Auditor's Office Annual Audit Plan for FY 2009

Per Resolution 21-02, "Auditor Responsibilities and Administrative Procedures", Section 4. "Responsibilities for Planning", The City Auditor shall submit an Annual Audit Plan to the City Council for approval by October 1 of each fiscal year.

How audits are chosen

Audits and special projects are chosen to answer questions such as:

• Are programs achieving desired results?
• Are there better ways to achieve program objectives at lower cost?
• Are there ways to improve the quality of service without increasing cost?
• Do City programs comply with applicable laws and regulations?
• Are funds being spent legally and is the accounting for them accurate?
• Is the program information furnished to the Executive and Legislative Offices accurate?

By gathering input from the City Administration and Mayor and Council, the City Auditor develops the proposed annual audit plan to be presented to Mayor and Council for approval. Some audits answer specific concerns or requests. Others are chosen for timeliness, potential benefits of the work, historical problems or concerns, and other risk factors. Based on City Auditor's Office staffing and budgetary limitations the Annual Audit Plan is developed to address the audit services in the most efficient manner and by a "priority level" approach.

This FY2009 Audit Plan focuses on operational, compliance and financial performances of City programs and services.

In order to design an Audit Plan that will be responsive to the needs of the City, it is essential to build a degree of flexibility into the audit plan to reserve hours for special needs or requests from the Mayor, City Council and the operating departments. To meet these challenges, the audit plan should include unallocated time of 15 to 25 percent. The approved FY2009 Audit Plan has allocated 15 percent to address any special requests. This should help ensure that the City Auditor's Office can respond to urgent or unexpected requests for services, and can address the organization's needs on a timely basis.

To view the current Fiscal Year Audit Plan, click here. (Adobe Acrobat Required)