Outgoing City Auditor Checklist

Outgoing City Auditor Checklist
Keeping things running smoothly during a transition is important. This checklist is to make the handoff to the new city auditor easier. It highlights important records, financial accounts, assets, and materials to make sure nothing gets missed.

Note: For security reasons, passwords and PINs are not included here. Follow Council policies and work directly with financial institutions to update account access.
Physical Assets
Keys or other access for any offices, vehicles, or other city property.
Anything else that belongs to the city, such as:

Books, records, or order documents

Obligations, papers, blanks or other articles
Financial Information
All credit, debit, purchasing, or procurement cards and a list of any other authorized users.List of any cash, checks, petty cash accounts, or other money, including cash on hand.Budgets and certificates of estimated resources and appropriations.Past audits and management letters.
List of all bank and investment accounts, including:

Bank reconciliations and supporting documents

Signatories on each account

Any related external financial systems

Payroll records
System and Operations
List of all software and systems used (accounting, inventory, etc.) with instructions to access them.Copies of the current operations and policy manual.
Any current governing documents such as:

Constitution, bylaws

Agreements (unions, contracts, etc.)

Strategic plan
Organizational Chart.Job descriptions and responsibilities for staff members.
Legal and Financial Obligations
List of all active agreements, including:

Leases, contracts, loans, and lines of credit

Debt schedules and disclosure obligations

State and Federal grant agreements and any other agreements
Miscellaneous
List of pending correspondence or anything requiring immediate attention.
Any other records related to the office, such as:

Insurance policies

Bonds of elected officials or employees

Levy language for active tax levies
Should be Empty: