City Auditor's Office plan and budget
The City Auditor's Office provides independent and objective audit, advisory and investigative services to add value to The City of Calgary and enhance public trust by improving governance, risk management, and control processes. Council, through Audit Committee, mandated the roles and responsibilities of the City Auditor and the City Auditor's Office through Bylaw 30M2004 (as amended), Bylaw 33M2020 and Whistle-blower Policy CC026. The Bylaws and Policy require the City Auditor to report the results of individual audits to Audit Committee, and establish procedures for receiving, assessing, appropriately investigating, and reporting the outcome of all reports to the Whistle-blower Program.
Our customers
- The City of Calgary (Council, through Audit Committee, and Administration)
- Calgarians
Value to Calgarians
- assist Council in its oversight of Administration, stewardship over public funds and achievement of value for money
- conducts independent and objective audits of City operations
- makes recommendations to assist Administration to effectively managing risk
- executes the Whistle-blower Program to support accountability and transparency
What we deliver
- Report to Council, through Audit Committee, results of audit, advisory and investigative services, including recommendations.
- Provides quarterly and annual status reports to Audit Committee that include the status of Administration action on recommendations contained in previous audit reports, and key performance metrics.
Budget breakdown
Operating and capital budgets explained
The budgets you see here are expenditures net of recoveries.
The City develops two budgets to create impact aligned with Council’s Strategic Direction:
- The four-year (2023-2026) operating plans and budgets
- The five-year (2023-2027+) capital plans and budgets
The operating budget includes revenues, recoveries and spending related to ongoing operations. These include:
- Salaries, wages and benefits.
- Day to day programs, maintenance and services.
- Administration costs (e.g., insurance).
- Fuel
- Utilities
- Capital financing costs.
The City's total net operating budget is zero. This means we budget to collect the revenue needed to deliver services to Calgarians — no more, no less. We collect this revenue through property taxes and other sources.
The capital budget pays for long-lived assets. These provide the foundation for the services Calgarians rely on. They include:
- Maintenance of current infrastructure (e.g., bridges, buildings and playgrounds).
- Upgrades to existing community infrastructure.
- New infrastructure to provide services in areas that are underserved (e.g., Green Line).
- New infrastructure for growing areas of the city.
Learn more about our 2023-2026 Service Plans and Budgets.
See how the budget has been adjusted since November 2022
Measuring performance
We are measuring our performance in five areas. Each value is the goal we expect to reach by 2026.
What we've heard
The City Auditor’s Office obtains internal stakeholder feedback at the conclusion of each audit performed. Survey questions focus on professionalism, effective delivery of the audit, and whether value-add was provided. Positive feedback has acknowledged the value of our collaborative approach and expertise.
In 2021, the City Auditor's Office received a 100 per cent client satisfaction rating. An independent quality assessment was performed by the Institute of Internal Auditors in 2022, which included obtaining stakeholders’ feedback from selected Administration and Audit Committee members. The survey reflected stakeholders' perception of the value provided through the service delivered by the City Auditor's Office. In addition, in 2021, an independent review of the Whistle-blower Program concluded that it was a comprehensive program with a solid structure in place.
Participate and view results of City researchWhat we're watching
- The Institute of Internal Audit's 2021 North America Pulse of Internal Audit Report stated that 74 per cent of Internal Audit leaders identified "responding to new and emerging risks" as one of their top three areas of concern. According to The Institute of Internal Audit's 2022 On Risk publication, growth in social upheaval, continuing economic and political volatility, continuing effects of climate change, and the marked acceleration of environmental, social, and governance-related issues will create both challenges and opportunities for audit teams.
- The City's services are increasingly complex, and risks that threaten effective and efficient City service delivery are both increasing in the speed at which they emerge, and the magnitude of potential impact. Expert internal and external resources are required to effectively assess risk mitigation and provide assurance to Council and advice to Administration, and conduct timely investigations in such an increasingly complex landscape.
Our initiatives
What we plan to do
We will maintain and enhance the efficiency and effectiveness of audit, advisory and investigative services mandated through bylaw and policy to support Council’s Foundations: Economic, Social and Environmental Resilience.
How we're going to get there
- Provide Audit Committee and Council with rigorous independent and objective assurance regarding the delivery of City services by executing the Council-approved annual audit plan in conformance with professional and internal standards.
- Support the delivery of value add audits where complex technical emerging risks threaten Council objectives by utilizing subject matter expertise.
- Provide periodic independent and objective assurance to Council, via Audit Committee, on the progress to deliver Calgary Climate Strategy - Pathways to 2050, associated risk identification and mitigation, and relevant reported targets and metrics by obtaining subject matter expertise and additional specialized audit resources.
- Support the timely delivery of action plans and associated risk mitigation in response to recommendations by collaborating with City Administration.
- Improve City operations and support risk management by providing independent and objective advisory services on an issue or project-specific basis as requested by City Administration.