What is Collaborative Auditing?
- Collaborative Auditing is a team approach to identifying and resolving operational issues as soon as they become apparent.
- Collaborative Auditing enhances awareness of issues and facilitates communication between key personnel, which may lead to additional options and perhaps faster resolution.
- Collaborative Auditing means that Internal Audit will be involved on the front end of departments' continuous self-auditing rather than conducting audits after the fact. This continuous involvement will allow departments to use Internal Audit as a consultant in an atmosphere of partnership at the time issues are occurring.
What is the purpose of Collaborative Auditing?
- Provide a system that gives departments an early indication of problems with service delivery, costs, etc.
- Provide a system to track key financial information.
- Assist departments in improving service delivery and reducing cost.
- Ensure that services are being provided at acceptable levels and that customer expectations are being met.
Overview of the Collaborative Auditing Process
- Develop charts in coordination with the departments. Use data the departments are already collecting and select measures representative of the department's key services.
- Display data for the current fiscal year and prior periods, as appropriate. Historical data provides a perspective of any seasonal or cyclical patterns.
- Analyze charts quarterly to identify negative trends in service delivery.
- If a potentially negative trend develops:
- Internal Audit will work with the department to identify and document the cause. If necessary, Internal Audit will recommend corrective action.
- Departments will have the opportunity to respond to any observations and recommendations.
- Prepare a quarterly summary report for management that includes observations and department responses.
- Monitor trends to ensure that corrective actions are working.
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Key Service Areas
General Fund Financial Indicators
Environmental Services
Fire Department
Golf Financial Trends
Housing and Community Development
Parks and Recreation
Planning and Development Services
Police
Rio Nuevo Revenues
Sun Tran
Tucson Supplemental Retirement System
Quarterly Trend Analysis Reports
Fiscal Year 2012:
July - December 2011
Fiscal Year 2011:
April - June 2011
January - March 2011
July - December 2010
Fiscal Year 2010:
Fiscal Year 2009:
April - June 2009
January - March 2009

Mayor & Council Independent Audit & Performance Commission
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