Anticipate distinctive environments, organizational cultures, and personalities when you audit.
Auditors are the specialty mechanics of government. While we don’t make the repairs ourselves, we diagnose the problems and recommend solutions. I know the metaphor oversimplifies our work, and our working environment, but let’s take it for a spin. What are the expectations for a well-tuned government machine? Well, they’re Read more
To start, you should know that this 2003 report was not an audit. This was not a safe place to send auditors, so we hired consultants. If you think that is crass, ask yourself why you’ve never conducted an audit of officer-involved shootings. You should also know that my office Read more
Presented at the 2005 ALGA Conference Auditing isn’t the only accountability tool. The mission, framework and methods of performance auditing have parallels in other accountability mechanisms and problem-solving strategies. As the elected auditor of the city of Portland, I have greater freedom to explore accountability strategies to accomplish the mission Read more
We interview and observe and analyze our audit areas to identify issues that ultimately turn into findings and audit reports. We make recommendations to address inadequacies, or opportunities to be taken. Here’s a new way to think about our work. We find what isn’t there. We spot places where more Read more
I refer to that phrase from The Big Lebowski because I think it captures a challenge we face when auditing public safety agencies. In our realm of auditing, we examine the actions of various agencies for ways to improve. And agencies in the realm of the criminal justice system examine Read more
Auditing isn’t the only accountability tool. The mission, framework and methods of performance auditing have parallels in other accountability mechanisms and problem-solving strategies. As the elected Portland Auditor, I had greater freedom to explore accountability strategies to accomplish the mission of my office. In addition to the ten staff conducting Read more
Audits of sensitive topics require different methods and interactions to be successful. Workpapers pose a particular challenge for auditors, as sometimes they will handle information that should either kept confidential or described in ways that respect the dignity of clients or victims. Auditors must maneuver through these situations while trying Read more
The City of Portland appoints influential business and community leaders to its Portland Development Commission (PDC). This agency operates with tax-increment financing to subsidize projects for commerce or housing. Historically, most of its efforts invested in the downtown area to counter the flight of retail to suburban shopping centers. These Read more
I applauded the addition of equity to the 2007 Standards because the public deserves fair treatment by its government, and auditors are in a unique position to find patterns of inequities. In our audit work, we come to understand the intent and objectives of the program, its procedures, the mechanics Read more
This story begins before I was an auditor. I worked in the Planning and Research section of the sheriff’s office and during my time a charter change transferred jail responsibilities back to the sheriff where they had historically been. We were asked to prepare the budget of the jails and Read more