Internal Audit (IA) was established within the Office of the City Manager on February 18, 1982. IA was developed as a result of three major efforts. First, a special ad hoc investigative team was formed by former City Manager William V. Donaldson in 1975. Its mission was to investigate various allegations of criminal and ethical misconduct on the part of city employees. In addition to periodically discovering such misconduct, the team also often found weaknesses in internal managerial controls. Review of managerial control issues were solved on an ad hoc “as-needed” basis. Review on an “as needed” basis was not sufficient.
City Manager Donaldson (1977) initiated an assessment of the City’s financial management system. The Cincinnati Business Committee (CBC) performed the assessment in conjunction with a series of initiatives undertaken by management to improve fiscal accountability and performance. In 1979 the Committee recommended the establishment of an internal audit function reporting to the Director of Finance. It recommended that this new unit provide full-scope operational auditing, which includes the scope of management control. An internal audit unit was recommended in the City Manager’s 1980 program budget; however, the unit was not implemented.
In 1981, City Manager Sylvester Murray completed an administrative reorganization plan for the City. The plan recommended an internal audit unit reporting directly to the City Manager. The functional scope of the new unit was to be limited to operational and management controls and systems. Thus, IA was established.
In 2003, City Manager Valerie Lemmie reorganized the City Manager’s Department. As part of this reorganization, the IA was moved to the Finance Department. And, in 2010, City Manager Milton Dohoney merged Citizen Complaint Authority and Internal Audit (CCIA) and the audit staff currently report to Director Kenneth Glenn.
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