The mission of the CAO is to conduct performance and financial audits of all departments, offices, boards, activities, and agencies of the city to independently determine whether:
- Activities and programs being implemented have been authorized by the council, state law, or applicable federal law or regulations and are being conducted and funds expended in compliance with applicable laws;
- The department, office, or agency is acquiring, managing, protecting, and using its resources, including public funds, personnel, property, equipment, and space, economically, efficiently, and effectively and in a manner consistent with the objectives intended by the authorizing entity or enabling legislation;
- The organization, programs, activities, functions, or policies are effective, including the identification of any causes of inefficiencies or uneconomical practices, such as inadequacies in management information systems, internal and administrative procedures, organization structure, use of resources, allocation of personnel, purchasing policies, and equipment;
- The desired result or benefits are being achieved;
- Financial and other reports are being provided that disclose fairly, accurately, and fully all information that is required by law, that is necessary to ascertain the nature and scope of programs and activities, and that is necessary to establish a proper basis for evaluating the results of programs and activities, including the collection of, accounting for, and depositing of revenues and other resources;
- Management has established adequate operating and administrative procedures and practices, systems, or accounting internal control systems and internal management controls; and
- Indications of fraud, abuse, or illegal acts are present.