Internal Audit

Message from the City Auditor

Welcome to the City of Wilmington's Internal Audit webpage.  The Internal Audit division provides reasonable assurance that the City has an operating and effective system of internal controls and ensures that City resources are applied effectively, efficiently, and economically.

In short, audits provide a second set of eyes in the City. We ensure that rules are being followed, that we are protecting City resources, and that we have effective and efficient processes in place.  

About Us

The Internal Audit division’s objective is to ensure that the City of Wilmington conducts its business effectively, efficiently, and in compliance with applicable policies and guidelines. The division reports directly to the Deputy City Manager, with an advisory reporting relationship to the Audit Committee. The City Auditor presents audit results and office initiatives to the Audit Committee each quarter. 

Audit Committee

The City's Audit Committee consists of three City Councilmembers and City staff. Its purpose is to promote public accountability as well as to provide additional oversight for the various City financial policies and procedures.

Next meeting: October 14, 2024
Time: Immediately following agenda briefing
Location: City Council Chambers (City Hall)

Frequently Asked Questions

Why does the City of Wilmington need an Internal Audit Division?

We actively help the City of Wilmington achieve its goals by analyzing processes and highlighting improvements and recommended solutions. 

The scope of internal audits within the City includes efficiency of operations, reliability of financial reporting, deterring and investigating fraud, safeguarding assets and compliance with laws and regulations.

How often are City departments audited?

The frequency of department audits depends on the level of risk associated with the department. A high-risk department could be audited each year, while a department with less risk may be part of a several year rotation.

Who receives the audit reports?

Audit reports are issued to the City Manager, Deputy City Manager, Audit Committee, auditee, and other relevant parties.

When and where does the Audit Committee meet?

The Audit Committee meets on the third Monday of each quarter, following immediately after the City Council Agenda Briefing. The meetings are held in City Council Chambers (City Hall, 102 N. Third St.).

Which City Councilmembers serve on the Audit Committee?

Please contact the City's Internal Audit division for archived Audit Committee Meeting Agenda's and Minutes.

Phone: 910.341.5828