Sharron E. Walker, CPA, CFE, CLEA - City Auditor
|Library Business Operations - Report 1506
Library resource management does not appear to maximize public benefit. Additionally, cash handling procedures and accounts receivable practices continue to need improvement. As well, stronger information technology controls are needed.
Controls Over Surplus Property Dispositions - Report 1513.01
This review resulted from information received through the City Auditor's Integrity Line, which was established in accordance with the Council-approved FY2014/15 Audit Plan. Our review confirmed that an item reported as not being properly auctioned was not accounted for in Warehouse records. We expanded our review and found that several other items could not be traced to an auction or other disposition. As well, certain surplus items are being stored in the Warehouse, but should be disposed of through other means. Physical and system access controls need improvement, and surplus property procedures have not been established. The City Auditor's Integrity Line is available at (480) 312-8348 or by emailing Audit@ScottsdaleAZ.gov. As well, an online form is available here.
The City Auditor’s Office conducts audits to promote operational efficiency, effectiveness, accountability, and integrity in City operations.
Authority and Oversight
As established in the voter-approved City Charter, the City Auditor is appointed by the City Council. The City Charter gives the City Auditor authority to conduct financial and performance audits and investigations of all city activities and programs. It also provides the City Auditor free and open access, except as limited by law, to all city records, personnel, facilities, and information necessary to carry out these duties.
City Code establishes an Audit Committee consisting of three City Council members, appointed by the Mayor with the approval of the City Council. Currently, Councilwoman Suzanne Klapp serves as the Chair, and Councilmember Virginia Korte and Councilwoman Kathy Littlefield serve as members of the committee. Additional information is available through the Quick Links menu.
Annually, the City Auditor presents an Audit Plan for the upcoming year to the Audit Committee for review and recommendation, and then to the City Council for review and approval. The current fiscal year Audit Plan for is available through the Quick Links menu.
The City Auditor's Office presents all of its completed reports at the Audit Committee's public meetings. Further, completed reports may also be presented to the full City Council. Reports issued by the City Auditor's Office are available through the Quick Links menu.
The City Auditor's Office conducts audits in accordance with generally accepted government auditing standards issued by the United States Government Accountability Office. To assure compliance with these standards, the City Auditor has an external peer review completed at least once every 3 years. Scottsdale is one of only two cities in Arizona and about 94 cities in the United States and Canada having an external peer review conducted by the Association of Local Government Auditors. The most recent peer review is available through the Quick Links menu.
In 2014, the City Auditor has established an Integrity Line to receive information regarding potential fraud, waste or abuse that may have occurred affecting City operations. Further information, including examples of matters to report and contact methods, is available through the Quick Links menu.
The City Auditor supports the Audit Committee in carrying out its Council-assigned duty to periodically review the City's Boards and Commissions. Through these "sunset reviews" the Audit Committee considers the ongoing continuation of boards and commissions and whether modifications should be recommended. Further information is available through the Quick Links menu.
Kyla Anderson, Sr. Auditor
Lai Cluff, Sr. Auditor
Cathleen Davis, Sr. Auditor
Brad Hubert, Internal Auditor
Dan Spencer, Sr. Auditor
Sharron Walker, City Auditor