Under the provisions of the City Charter, the Auditing department examines and audits all city accounts, books, and records that reflect transactions involving 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).