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3. The City Auditor’s compensation and performance measures shall be set by City Council
and reviewed annually.
Section 3: Powers, Duties and Scope of Work
The City Auditor shall have authority to conduct compliance, financial, operational and
performance audits of departments, offices, boards, activities, agencies, programs and systems
of the city to independently and objectively determine, depending on the scope and type of audit,
whether:
1. Activities and programs being implemented have been authorized by the city’s charter,
code or ordinance, state law or applicable federal law or regulations and are being
conducted and funds expended in compliance with applicable laws and regulations.
2. The department, office, or agency is acquiring, managing, protecting, and using its
resources, including public funds, personnel, property, equipment, technology and space,
economically, efficiently, and effectively and in a manner consistent with the objectives
intended by the authorizing entity or enabling legislation.
3. The entity, programs, activities, functions, or policies are effective, including the
identification of any causes of inefficiencies or uneconomical practices.
4. The desired result or benefits are being achieved.
5. Financial and other reports are being provided that disclose fairly, accurately, and fully
all information required by law, to ascertain the nature and scope of programs and
activities, and to establish a proper basis for evaluating the programs and activities
including the collection of, accounting for, and depositing of, revenues and other
resources.
6. Management has established adequate operating and administrative procedures and
practices, accounting systems or internal control systems and internal management
controls; and
7. Indications of fraud, waste and abuse are valid and need further investigation.
Section 4: Access to employees, records and property.
1. All city departments, agencies, and contractors shall facilitate prompt and complete
access to requested resources and systems, to the extent permitted by law, upon request
from the Office of the City Auditor of the City of Newport News or designee. In addition,
they shall provide the City Auditor or their designee access to inspect all property,
equipment and facilities within their custody, to the extent permitted by law. Access to
records containing personal health information shall be governed by the Health Insurance
Portability and Accountability Act (HIPAA).
2. All contracts for construction; all contracts for architectural and engineering services; all
franchise agreements; any public-private partnership agreement whether structured,
without limitation, as a lease, a performance agreement, or grant agreement; and any
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