City Auditor outlines internal-audit strategy and launches overtime usage review

City Auditor Shakira presented the Office of the City Auditor(OCA) internal-audit strategy to the City of Norman Finance Committee on March 20, 2025, and said the office will begin a triennial overtime usage audit covering July 1, 2021, through June 30, 2024.

Shakira said the OCA's mission is to "add value for the city council and city management in advancing the city's objectives by providing an independent source of assurance and consulting services designed to improve performance." She told the committee the strategy follows global internal audit standards and is designed to align audit work with city priorities.

The audit office is currently one full-time auditor and the auditor described limited capacity: 1,600 available audit hours per year (4,800 hours across a three-year triennial period), which she said allows for about six audits over a triennial cycle. She said adding one auditor would roughly double capacity to 3,200 hours per year and allow about 12 audits in the same period.

Sha…