Caution | Mandatory Outdoor Water Restrictions

Due to continued dry conditions, mandatory Stage 1 Outdoor Water Restrictions are in place until further notice.

Visit Calgary.ca/restrictions for more information.

City Auditor's Office plan and budget

City Auditor's Office plan and budget

2023-2026

The City Auditor's Office provides independent and objective audit, advisory and investigative services to add value to The City of Calgary and enhance public trust by improving governance, risk management, and control processes. Council, through Audit Committee, mandated the roles and responsibilities of the City Auditor and the City Auditor's Office through Bylaw 30M2004 (as amended), Bylaw 33M2020 and Whistle-blower Policy CC026. The Bylaws and Policy require the City Auditor to report the results of individual audits to Audit Committee, and establish procedures for receiving, assessing, appropriately investigating, and reporting the outcome of all reports to the Whistle-blower Program.

Our customers

  • The City of Calgary (Council, through Audit Committee, and Administration)
  • Calgarians

Value to Calgarians


  • assist Council in its oversight of Administration, stewardship over public funds and achievement of value for money
  • conducts independent and objective audits of City operations
  • makes recommendations to assist Administration to effectively managing risk
  • executes the Whistle-blower Program to support accountability and transparency

What we deliver


  • Report to Council, through Audit Committee, results of audit, advisory and investigative services, including recommendations.
  • Provides quarterly and annual status reports to Audit Committee that include the status of Administration action on recommendations contained in previous audit reports, and key performance metrics.

Budget breakdown


service plan budget

Legend

Operating ($millions)
Capital ($millions)
View budget in the year of
service plan budget
Service line Breakdown
City Auditor's Office

Get a complete breakdown of how your property tax dollars are used.

Service performance


Expected 2026 performance.

Client satisfaction

2022 was 93%

Years of service

2022 was 5

Timely implementation of recommended action plans

2022 was 64%

Annual audit plan complete

2022 was 92%

Whistle-blower investigations open less than 180 days

2022 was 86%

What we've heard

The City Auditor’s Office obtains internal stakeholder feedback at the conclusion of each audit performed. Survey questions focus on professionalism, effective delivery of the audit, and whether value-add was provided. Positive feedback has acknowledged the value of our collaborative approach and expertise.

In 2021, the City Auditor's Office received a 100 per cent client satisfaction rating. An independent quality assessment was performed by the Institute of Internal Auditors in 2022, which included obtaining stakeholders’ feedback from selected Administration and Audit Committee members. The survey reflected stakeholders' perception of the value provided through the service delivered by the City Auditor's Office. In addition, in 2021, an independent review of the Whistle-blower Program concluded that it was a comprehensive program with a solid structure in place.

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What we're watching

  • The Institute of Internal Audit's 2021 North America Pulse of Internal Audit Report stated that 74 per cent of Internal Audit leaders identified "responding to new and emerging risks" as one of their top three areas of concern. According to The Institute of Internal Audit's 2022 On Risk publication, growth in social upheaval, continuing economic and political volatility, continuing effects of climate change, and the marked acceleration of environmental, social, and governance-related issues will create both challenges and opportunities for audit teams.
  • The City's services are increasingly complex, and risks that threaten effective and efficient City service delivery are both increasing in the speed at which they emerge, and the magnitude of potential impact. Expert internal and external resources are required to effectively assess risk mitigation and provide assurance to Council and advice to Administration, and conduct timely investigations in such an increasingly complex landscape.

Our initiatives


What we plan to do

We will maintain and enhance the efficiency and effectiveness of audit, advisory and investigative services mandated through bylaw and policy to support Council’s Foundations: Economic, Social and Environmental Resilience.

How we're going to get there

  • Provide Audit Committee and Council with rigorous independent and objective assurance regarding the delivery of City services by executing the Council-approved annual audit plan in conformance with professional and internal standards.
  • Support the delivery of value add audits where complex technical emerging risks threaten Council objectives by utilizing subject matter expertise.
  • Provide periodic independent and objective assurance to Council, via Audit Committee, on the progress to deliver Calgary Climate Strategy - Pathways to 2050, associated risk identification and mitigation, and relevant reported targets and metrics by obtaining subject matter expertise and additional specialized audit resources.
  • Support the timely delivery of action plans and associated risk mitigation in response to recommendations by collaborating with City Administration.
  • Improve City operations and support risk management by providing independent and objective advisory services on an issue or project-specific basis as requested by City Administration.

More initiatives