Internal Audit.

Milwaukee City Charter § 3-16.5

in effect

3-16.5. Internal Audit. 1. AUDIT PLAN. a. The auditing division of the city comptroller’s office shall develop an annual audit plan and submit the plan to the finance and personnel committee of the common council. b. The audit plan shall include, at a minimum, each planned audit, including the type of audit and auditable unit, identifying the department, board, commission, service program, function or policy to be audited. c. The auditing division may change the audit plan and initiate, conduct or expand the scope of the audit or investigation if the auditing division determines that any of the following is true: c-1. Fraud, abuse or illegality may have occurred or is occurring. c-2. An audit finding requires expansion of the audit or investigation in progress. c-3. A risk assessment analysis changes an auditable unit’s risk profile. d. If the annual audit plan reported to the finance and personnel committee is amended, all changes to the annual audit plan shall be reported to the finance and personnel committee in the next status report required under sub. 3-a-2. 2. REVIEWS. The auditing division shall conduct an assessment of any audit or special project request of the mayor, common council, city comptroller, city department, board or commission and report the results of the review in the next status report required under sub. 3-a-2. 3. AUDIT STATUS REPORTS. The following audit status reports shall be submitted to the finance and personnel committee: a-1 An annual report of the audit activities of the success or failure of previously-audited departments in implementing the recommendations of their audits. a-2. Semi-annual reports of the audit activities, including on-going audits, pending audits, audit requests, and possible subjects for future audits. b. The auditing division shall submit an annual report to the common council, indicating the type of complaints and actions taken for all activities reported through the hotline. (3-16.5 cr File #140242, June 3, 2014; eff. August 19, 2014.)

Source: City of Milwaukee Legislative Reference Bureau, Milwaukee City Charter and Code of Ordinances (city.milwaukee.gov master PDFs)URL: https://city.milwaukee.gov/ImageLibrary/Groups/ccClerk/Ordinances/CH3.pdf#page=4Fetched: 10/26/2026