About Council Auditor's Office - What We Do

Council Auditors Office: Council Auditor s Office: Who We Who We Are and What We Do Are and What We Do Presented by Presented by Kim Taylor, CPA Kim Taylor, CPA Assistant Council Auditor Assistant Council Auditor Phillip Peterson, CPA Phillip Peterson, CPA Principal Auditor Principal Auditor

About the Council Auditors Office About the Council Auditor s Office The Council Auditor s Office is established under Section 5.10 The Council Auditor s Office is established under Section 5.10 of the City Charter and Chapter 13 of the Ordinance Code of the City Charter and Chapter 13 of the Ordinance Code It has been a part of the core government function as a It has been a part of the core government function as a legislative department since consolidation in 1968 legislative department since consolidation in 1968 The Council Auditor s Office is charged with conducting a The Council Auditor s Office is charged with conducting a continuous internal audit of the City of Jacksonville, its boards continuous internal audit of the City of Jacksonville, its boards and independent agencies and independent agencies The Auditor s Office is reviewed every three years by other The Auditor s Office is reviewed every three years by other government auditors to ensure the office is conforming to government auditors to ensure the office is conforming to professional standards professional standards 2

About the Council Auditors Office About the Council Auditor s Office The Council Auditor s Office reports directly to the City The Council Auditor s Office reports directly to the City Council Council By reporting to the City Council, we are independent of the By reporting to the City Council, we are independent of the Mayor and the management of the City and its agencies Mayor and the management of the City and its agencies The Office is broken down into three different functions The Office is broken down into three different functions Internal Audit Internal Audit Legislative Review Legislative Review Special Projects Special Projects 3

Office Structure & Current Staff Office Structure & Current Staff The Council Auditor s Office is comprised of 18 audit The Council Auditor s Office is comprised of 18 audit professionals and an administrative assistant professionals and an administrative assistant The 18 audit professionals include: The 18 audit professionals include: Council Auditor Council Auditor Assistant Council Auditor Assistant Council Auditor 16 Auditors 16 Auditors Auditor I, II, III & Principal Auditor I, II, III & Principal Minimum requirement for an Auditor I is a Bachelors Degree Minimum requirement for an Auditor I is a Bachelors Degree in Accounting in Accounting There are 11 licensed CPAs within the office and There are 11 licensed CPAs within the office and most of the remaining remaining are studying are studying to become a CPA to become a CPA most of the 4

Internal Audit Function Internal Audit Function Our audits are, in general, performance/operational audits and Our audits are, in general, performance/operational audits and attestations conducted in accordance with Government Auditing attestations conducted in accordance with Government Auditing Standards (also known as Yellow Book) Standards (also known as Yellow Book) Examples of reports include: Examples of reports include: JTA Paratransit Audit JTA Paratransit Audit Mayor s Travel Audit Mayor s Travel Audit Oceanfront Parks Revenue Audit Oceanfront Parks Revenue Audit Medical Examiner s Office Audit Medical Examiner s Office Audit Reports are issued to the City Reports are issued to the City Council general public general public Council and and are available to the are available to the Our reports can be found online at Our reports can be found online at http council/council council/council- -auditor/reports auditor/reports http://www.coj.net/city ://www.coj.net/city- - 5

Legislative Review Legislative Review Committees we staff include: Committees we staff include: Finance Finance Neighborhoods, Community Services, Public Health and Neighborhoods, Community Services, Public Health and Safety Safety Rules Rules Transportation, Energy and Transportation, Energy and Utilities We review pending pieces of legislation for accuracy as well as We review pending pieces of legislation for accuracy as well as financial impact to the financial impact to the City City We mark the Council Committee agendas to: We mark the Council Committee agendas to: Suggest amendments for clarity and corrections Suggest amendments for clarity and corrections Provide information to Council Members Provide information to Council Members Communicate concerns and recommendations to better Communicate concerns and recommendations to better protect the City protect the City Utilities 6

Legislative Review Legislative Review Our review function for legislative action is advisory in nature in Our review function for legislative action is advisory in nature in that we provide assistance and technical expertise to the that we provide assistance and technical expertise to the legislative legislative body body Our Our office does not have voting rights on legislative action nor office does not have voting rights on legislative action nor do we instruct Council Members how to vote on any do we instruct Council Members how to vote on any legislation legislation Our office also provides quarterly reports on Council Our office also provides quarterly reports on Council Discretionary Funds to update Council Members on available Discretionary Funds to update Council Members on available funds funds 7

Legislative Review Legislative Review As part of the legislative review function, the Council Auditor s Office is As part of the legislative review function, the Council Auditor s Office is responsible for reviewing the proposed budgets for the City and its responsible for reviewing the proposed budgets for the City and its Independent Agencies Independent Agencies For Fiscal Year 2018/2019 the City s total budget, including the For Fiscal Year 2018/2019 the City s total budget, including the Independent Agencies, is approximately $5.6 billion Independent Agencies, is approximately $5.6 billion This review consists of extensive analysis of revenue and expenditures on This review consists of extensive analysis of revenue and expenditures on a line item basis, including a line item basis, including use of revenue projection models use of revenue projection models and a review of material changes in funding for expenditures of material changes in funding for expenditures and a review A number of budget review hearings are held by the City Council Finance A number of budget review hearings are held by the City Council Finance Committee and led by the Council Auditor s Office Committee and led by the Council Auditor s Office 8

Special Projects Special Projects We review the status of the budget on a quarterly basis We review the status of the budget on a quarterly basis We monitor the independent authorities (JEA, JTA, JPA, and We monitor the independent authorities (JEA, JTA, JPA, and JAA) activity through reviewing board packets and attending board JAA) activity through reviewing board packets and attending board meetings as necessary meetings as necessary We review Public Service Grants for full compliance based on the We review Public Service Grants for full compliance based on the specifications of their grant awards specifications of their grant awards We conduct research and provide information to City Council, We conduct research and provide information to City Council, Council Committees, or individual Council Members as Council Committees, or individual Council Members as requested requested We oversee the contract with the external auditors for the City s We oversee the contract with the external auditors for the City s Comprehensive Annual Financial Report Comprehensive Annual Financial Report 9

Budget Timeline Budget Timeline Spring Spring The Administration begins the process of The Administration begins the process of assembling the upcoming budget assembling the upcoming budget July 15 July 15 Mayor submits his proposed budget to City Mayor submits his proposed budget to City Council Council July 23 Council Meeting July 23 Council Meeting Council must set a maximum Council must set a maximum millage rate for purposes of tax notices millage rate for purposes of tax notices August August Finance Committee holds budget hearings to Finance Committee holds budget hearings to review in detail the Mayor s proposed budget review in detail the Mayor s proposed budget September 10 September 10 City Council tentatively adopts budget and City Council tentatively adopts budget and millage millage September 24 September 24 City Council adopts final budget and City Council adopts final budget and millage millage 10

Budgeted Revenues Budgeted Revenues Non Non- -Departmental Revenues of the City s General Fund Departmental Revenues of the City s General Fund Ad Valorem Taxes (net) Ad Valorem Taxes (net) State Shared Revenues State Shared Revenues JEA Contribution JEA Contribution Utility Service Taxes Utility Service Taxes Franchise Fees Franchise Fees Other Non Other Non- -Departmental Departmental Total Non Total Non- -Departmental Departmental Revenues Revenues $642.0 M $642.0 M 177.0 M 177.0 M 117.6 M 117.6 M 93.8 M 93.8 M 40.9 M 40.9 M 83.6 M 83.6 M $ $1,154.9 1,154.9 M M Revenue Budgets for FY 2018/19 Revenue Budgets for FY 2018/19 11

Budgeted Revenues Budgeted Revenues Departmental Revenues of the City s General Fund Departmental Revenues of the City s General Fund Fire and Rescue Fire and Rescue Office of the Sheriff Office of the Sheriff Public Works Public Works Neighborhoods Neighborhoods Medical Examiner Medical Examiner Other Departments Other Departments Total Departmental Revenues $56.3 M Total Departmental Revenues $56.3 M $32.5 M $32.5 M 11.3 M 11.3 M 5.6 M 5.6 M 1.8 M 1.8 M 1.8 M 1.8 M 3.3 M 3.3 M Revenue Budgets for FY 2018/19 Revenue Budgets for FY 2018/19 12

Budgeted Budgeted Expenditures Expenditures Departmental Expenditures of the City s General Fund Departmental Expenditures of the City s General Fund Office of the Sheriff Office of the Sheriff Fire and Rescue Fire and Rescue Public Works Public Works Parks and Recreation Parks and Recreation Other Departments Other Departments Total Departmental Total Departmental Expenditures Expenditures $439.1 $439.1 M M 234.3 M 234.3 M 47.4 M 47.4 M 46.5 M 46.5 M 135.2 M 135.2 M $ $902.5 M 902.5 M Expenditure Expenditure Budgets for FY Budgets for FY 2018/19 2018/19 13

Budgeted Expenditures Budgeted Expenditures Non Non- -Departmental Expenditures of the City s General Departmental Expenditures of the City s General Fund Fund Transfers Out to other funds Transfers Out to other funds Citywide Activities Citywide Activities Debt Service Transfers Debt Service Transfers Other Non Other Non- -Departmental Departmental Total Non Total Non- -Departmental Departmental Expenditures Expenditures $121.6 M $121.6 M 108.7 M 108.7 M 50.5 M 50.5 M 27.9 M 27.9 M $ $308.7 M 308.7 M Expenditure Budgets for FY 2018/19 Expenditure Budgets for FY 2018/19 14