Internal Auditor's Office
Report Suspected Waste, Fraud, or Abuse
This report tool is meant to be used only by citizens and general public. If you are a City employee and wish to report an issue, please use the Ethics Hotline (found on the CLICK).
The mission of the Internal Auditor’s Office is to provide an independent and objective review of the City of Bowling Green’s risk management, internal control, and governance processes to improve efficiency of procedures, effectiveness of operations, and aid in preventing fraud, waste, or abuse.
The scope of work of the Internal Auditor’s Office is to determine whether risk management, internal control, and governance processes, as designed and represented by management, is adequate and functioning to:
- Determine if risks are appropriately identified and managed;
- Ensure revenues are being properly collected, deposited, and accounted for and that resources are acquired economically, used efficiently, and adequately safeguarded.
- Verify significant financial, managerial, and operating information is accurate, reliable, and timely.
- Confirm adequate operating and administrative procedures and practices, systems, and/or internal control systems have been established by management;
- Determine whether employees’ actions are in compliance with policies, standards, procedures, and applicable laws and regulations.
- The Internal Auditor’s Office shall strive to conduct work in accordance with the Standards for the Professional Practice of Internal Auditing promulgated by the Institute of Internal Auditors and with Government Auditing Standards promulgated by the Comptroller General of the United States (General Accounting Office).
- Annually develop an audit plan using risk-based methodology.
- Implement the annual audit plan, as approved, including special tasks requested by the City Manager.
- Make recommendations for improvements to management based on individual audit results, while noting adherences to correct practices.
- Perform consulting services, beyond internal auditing assurance services, to assist management in meeting its objectives.
- Issue quarterly reports to the audit committee summarizing results of audit activities.
- Monitor key financial processes on a determined periodic schedule.
- Follow up on prior audits to determine if agreed upon recommendations were implemented and report any noncompliance to the City Manager.
- Assist in the investigation of any suspected fraud, waste, abuse, or illegal acts and notify the City Manager and appropriate authorities as needed.
Assessment of Risk
The Internal Auditor’s Office shall submit an annual audit plan to the audit committee based upon a risk assessment within 30 days of fiscal year end. The risk assessment is designed to identify auditable activities, identify the risks associated with those activities, and determine what external factors serve to mitigate the risks. Areas considered being a high-risk receive priority in the annual audit plan.
- BGPD Payroll Audit
- BGPD Payroll Audit (Follow-Up)
- BGFD Payroll Audit
- BGFD Payroll Audit (Follow-Up)
- Cemetery Administration Audit
- Code Enforcement Process Audit
- Code Enforcement Process Audit (Follow-Up)
- Fleet Division Audit
- Fleet Division Audit (Follow-Up)
- Fleet Technician Efficiency Audit
- Golf Division Operations Audit
- Golf Division Operations Audit (Follow-Up)
- Housing Choice Voucher Program Audit
- Housing Choice Voucher Program Audit (Follow-Up)
- License Division Operations Audit
- Park Maintenance Operational Audit
- Parks Various Sport Contracts Audit
- Petty / Departmental Cash Audit
- Petty / Departmental Cash Audit (Follow-Up)
- Purchasing Office Audit
- Purchasing Office Audit (Follow-Up)
- Russell Sims Aquatic Center Audit
- Russell Sims Aquatic Center Audit (Follow-Up)
- Sloan Convention Center Management Contract Revenue Audit
- FY2007/2008 Annual Audit Plan
- FY2008/2009 Annual Audit Plan
- FY2009/2010 Annual Audit Plan
- FY2010/2011 Annual Audit Plan
- FY2011/2012 Annual Audit Plan
- FY2012/2013 Annual Audit Plan
- FY2013/2014 Annual Audit Plan
- FY2014/2015 Annual Audit Plan
- FY2015/2016 Annual Audit Plan
- FY2016/2017 Annual Audit Plan
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