Chapter II, Article VII of the City Code is the source of the responsibilities of the Audit Department. These responsibilities include:

• The City Auditor reports functionally to the Mayor and City Council and reports administratively to the Mayor's Chief of Staff.

• The City Auditor also reports to an Audit Review Committee (ARC) comprised of five voting members:
  • Chairperson - a member of the public who is appointed by the Mayor;
  • City Council Finance Committee Chair or his/her City Council designee;
  • Mayor's Office Chief of Staff; and
  • Two members of the public appointed by the City Council President
    
    The City Council Chief Financial Officer serves as a non-voting member.

• The City Auditor and his staff have unrestricted access to all information, records, and assets of the City.

• The City Auditor submits an annual report to the Mayor and City Council, within 30 days of the end of the fiscal year, indicating audits completed, major findings, corrective actions taken by department heads, and significant findings which have not been fully addressed by management.

• The City Auditor recommends a certified public accounting firm for the City of Wilmington's annual financial statement audit, subject to review by the Audit Review Committee and subject to the approval of the City Council and the Mayor.