Under the provisions of the City Charter, the Auditing department examines and audits all city accounts, books, and records that reflect transactions involving the financial activities of the city.
Among other responsibilities, the department is required to immediately report any unauthorized, illegal, or irregular acts or practices discovered affecting or involving public funds or the financial affairs of the city.
The Municipal Auditing department is accountable to the City Council and reports directly to a committee of council members appointed by the Mayor. The department works directly with city management and employees throughout the city to identify and address organizational risks and fraudulent activity. The department maintains a similar relationship with the Brockton City School Board and the management and employees of the Brockton City School System. The department does not work directly with the public however, the department is accountable to the citizens' elected representatives.
The responsibilities of the Auditing department are carried out using the Government Audit Standards, as issued by the United States General Accounting Office (GAO - Yellow Book).
The City of Brockton is audited annually by external auditors. Brockton is audited externally by CliftonLarsonAllen. This audit, combined with internal audits, helps to provide a government to citizens that is financially sound with good internal controls.
The Finance Committee meets the first and third Mondays of the month at 7 p.m. in Council Chambers, located on the second floor of City Hall, 45 School Street. The Finance Committee only meets on the third Monday of the month from June through September. All City Councilors are members.