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City of Rochester

OPI Audit Process

Purpose of an OPI Audit

An Office of Public Integrity Internal Audit audit examines a City program or activity and recommends solutions to issues if warranted.

Audit Categories

OPI Audits are divided into two categories: Financial Audits and Performance Audits.

  • Financial Audits include annual examinations of the costs incurred on grants and contracts, indirect costs, and internal controls.
  • Performance Audits include Economy And Efficiency Audits and Program Audits.
    • Economy and Efficiency Audits assess whether entities are managed with regard for program and financial integrity, effectiveness measurement, and compliance with applicable laws, regulations and grant provisions.
    • Program Audits measure achievement of desired results or benefit

Steps in the OPI Audit Process

All audits begin with objectives that initially determine the type and scope of the work to be performed. The following steps are used in each OPI audit:

  1. Notification Letter: The OPI will usually notify the auditee, or subject of the audit, in writing, prior to the scheduled start date of an audit; however, there are circumstances where no advance notification will be provided.
  2. Survey: Early in the process, the auditors gain an understanding of the program by obtaining background information on the auditee’s mission, resources, responsibilities, key personnel, operating systems and controls.
  3. Developing the Audit Program: The program provides a plan of the work to be done during the audit and is a set of procedures specifically designed for each audit. The program also assists in assigning and distributing work to auditors working on the engagement, assists in controlling the work, and provides a checklist to guard against the omission of necessary procedures.
  4. Entrance Conference: Held at the beginning of each audit, its purpose is to provide auditee management with information on the function or activity being reviewed, and a description of the audit scope and objectives. Other areas covered include time frames for completing the audit; access to necessary records, information and personnel; and introduction of the audit team members. The entrance conference also provides a forum to answer questions about the audit process and establishes lines of communication among all parties.
  5. Fieldwork: This phase consists of applying the audit procedures described in the audit program and any modifications thereto, and reviewing the work performed. The review documents that audit procedures have been properly applied, that the work is satisfactory, that working papers are complete and adequate, and that all procedures have been completed.
  6. Draft Report: After fieldwork is completed, a Draft Audit Report is prepared. This report will normally be issued to auditee and City officials with a request that they provide written comments within 30 days. The Draft Audit Report is a “work-in-progress” and is not a public document.
  7. Exit Conference: This is conducted at the end of audit fieldwork, and after completion of a Draft Audit Report. The OPI may provide a draft copy of the audit report to City and auditee officials before the exit conference to facilitate a full and open discussion of the audit’s findings and recommendations. It also provides City and auditee officials with an opportunity to confirm information, ask questions, and provide clarifying data.
  8. Final Report: At the end of the 30-day response period, and after reviewing and assessing the auditee’s and City’s written responses to the Draft Audit Report, the OPI issues the Final Audit Report for resolution of the recommendations. The Final Audit Report aims to provide a fair, complete and accurate picture of the audited area at the time the audit took place. This report usually includes a description of the scope, objectives, and methodology of the audit, and a description of the findings and recommendations for corrective action. It also includes, as appendices, the written responses to the Draft Audit Report by City and auditee officials.

Note: It is the nature of our audit reports to focus on problems and areas for improvements, rather than on an area’s strengths. Therefore, although these reports may present critical comments, we nevertheless do not intend to infer the lack of positive attributes in the management of the areas that we review. 


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