Identity area
Type of entity
Authorized form of name
Parallel form(s) of name
- City of Edmonton. Office of the City Auditor (2001-current)
Standardized form(s) of name according to other rules
Other form(s) of name
Identifiers for corporate bodies
Description area
Dates of existence
History
The Office of the Auditor General was established in 1977 by Bylaw No. 4873: A Bylaw to Appoint a City Auditor General. An Auditor was appointed in late 1977 but did not start work until January 1, 1978. At the time, Edmonton was the only municipality in Canada to have an auditor general. When the Office was created, it absorbed the internal audit section which had previously been part of the Finance Department.
The Office of the Auditor General was envisioned as an independent financial overseer for the City. The position was appointed by City Council and was accountable directly to City Council unless otherwise directed. After a major internal reorganization in 1997, the Office of the Auditor General began receiving administrative support from the Office of the City Manager, but the two remained otherwise independent of one another.
When it was established in 1977, the role of the Office of the Auditor General was to examine the financial, administrative, and organizational affairs of the City of Edmonton. Analysis was done to ensure efficient, effective, and economical operations, and to promote accountability and continuous improvement. The work was done in a variety of ways. Cash audits determined whether cash resources were handled in a manner consistent with established City requirements and safeguards against loss. Comprehensive reviews determined whether a department, service, or program operated efficiently, effectively, and economically, and whether risks were minimized. Advisory services assisted in the development or enhancement of sound business practices and strategies. Governance activities determined whether corporate management practices met general ethical and performance standards, and complied with legal and regulatory requirements. Investigative services proved or refuted alleged fraudulent or inappropriate behaviour on the part of a City employee, Council member, or other party. Special projects included all audits, investigations, or studies not listed in the annual audit plan. Finally, system audits ensured that adequate controls were built into automated systems and determined whether they continued to operate effectively.