Internal Auditor

DEPARTMENT: OFFICE OF THE MAYOR

JOB TITLE: INTERNAL AUDITOR

Position Overview

The Internal Auditor serves as an independent, objective assurance function for the City of Gary, responsible for evaluating financial operations, internal controls, and compliance with City ordinances, State of Indiana laws, and applicable federal regulations .

This position reports directly to the Chief of Staff in the Mayor's Office to ensure independence from operational financial management and to strengthen accountability across all City departments.

The Internal Auditor assesses risk, promotes transparency, safeguards public resources, and provides recommendations to improve efficiency, compliance, and fiscal integrity.

Essential Functions

Audit & Compliance Oversight

• Conduct independent audits of City departments, programs, and financial activities to ensure compliance with:
  • Indiana Code governing municipal finance and accounting
  • State Board of Accounts (SBOA) requirements
  • City of Gary ordinances, policies, and procedures
  • Applicable federal grant and funding requirements
• Develop and execute an annual risk-based audit plan for approval by the Chief of Staff.
• Evaluate the adequacy and effectiveness of internal controls, including financial reporting, cash handling, procurement, and asset management processes.

Financial Review & Internal Controls

• Review departmental financial records, transactions, and reconciliations for accuracy and completeness.
• Perform periodic audits of:
  • Bank reconciliations
  • Revenue collections and disbursements
  • Fixed assets and inventory
• Identify deficiencies in internal controls, risks of fraud, waste, or abuse, and areas of inefficiency.
• Recommend corrective actions to strengthen internal controls and ensure proper stewardship of public funds.

Audit Coordination & Reporting

• Coordinate with the Indiana State Board of Accounts (SBOA) during annual and special audits.
• Prepare audit workpapers, documentation, and reports in accordance with professional auditing standards.
• Issue written audit reports detailing findings, recommendations, and management responses.
• Monitor and track implementation of corrective action plans.

Risk Management & Advisory

• Identify financial and operational risks facing the City and recommend mitigation strategies.
• Provide guidance to departments on internal control best practices and compliance requirements.
• Conduct follow-up audits to ensure corrective measures are implemented effectively.

Key Responsibilities

• Maintain independence and objectivity in all audit activities.
• Ensure all financial activities are conducted in accordance with:
  • Generally Accepted Accounting Principles (GAAP)
  • Governmental accounting standards
  • State Board of Accounts guidelines
• Promote accountability, transparency, and ethical financial practices across City operations.
• Present audit findings and recommendations to the Chief of Staff, Mayor, and executive leadership as appropriate.

Reporting Structure

• Reports To: Chief of Staff (Mayor's Office)
• Supervision Exercised: None

Knowledge, Skills, and Abilities

• Strong knowledge of:
  • Governmental accounting principles (GAAP)
  • Internal control frameworks (e.g., COSO)
  • Indiana municipal finance laws and SBOA requirements
• Excellent analytical, auditing, and problem-solving skills.
• Strong attention to detail and ability to evaluate large datasets.
• Ability to detect financial irregularities and recommend corrective actions.
• Strong written and verbal communication skills, including report writing and presentations.
• Proficiency in accounting systems, spreadsheets, and financial analysis tools.
• Experience with managing and analyzing federal grant funding in accordance with applicable regulations

Qualifications

• Bachelor's degree in Accounting, Finance, Business Administration, or a related field.
• Minimum of five (5) years of relevant experience in auditing, accounting, or governmental finance.
• Prior experience in municipal or public-sector auditing strongly preferred.
• Professional certification preferred (CPA, CIA, or CISA), or ability to obtain within two (2) years.

Working Conditions

• Office environment with periodic access to City departments and financial records as needed for auditing purposes.

Status & Compensation

• Status: Full-Time
• Salary: $55,167 (or commensurate with experience and qualifications)