City Internal Auditor
Report Potential Fraud and/or Charter Violations
The City of Bryan City Internal Auditor’s Office has a Fraud Hotline that is available to report fraud, waste, and abuse of City resources. You can report any incidents by calling the Hotline at (979) 209-5465 or you can contact:
City Internal Auditor’s Office
P. O. Box 1000
Bryan, Texas 77805
Phone: (979) 209-5114
The City Internal Auditor’s Office is responsible for ensuring that proper accountability is maintained over public funds and helping to improve the efficiency and effectiveness of the City of Bryan. To accomplish this, the City Internal Auditor performs audits to help ensure the reliability and integrity of financial records, compliance with City policy and procedures, accountability and protection of City assets, and the achievement of program results.
The Office of the City Internal Auditor was created in 2006 by a City Charter amendment election. The City Internal Auditor’s Office reports to the City Council through the Audit Committee. The City Auditor has the authority and responsibility to assist the City in achieving full accountability throughout all City activities. The City Internal Auditor’s office is located on the third floor of the Municipal Office Building in Suite 307.
Yearly Audit Plan
An audit plan is prepared each year as a guide in order to ensure broad coverage. The audit plan criteria include:
- Identified risk based on operations and circumstances
- Interest expressed by Council or Administration
- Any issues requested by the external auditors
- Potential for increased revenue or cost savings
- Safeguarding and management of City assets
- Suspected fraud or error
The audit process has four phases:
- preliminary survey
- field work
The preliminary survey is to determine whether an area will require a detailed examination. The field work is to review and evaluate operations and results. Reporting is to compile and report any findings and recommendations in a final audit report. The report is distributed to the Audit Committee, the audited, and any other appropriate City personnel. The follow-up is to determine if any recommended corrective action has taken place.