Guest auditor urges an independent performance-audit office; committee agrees to 'explore' rather than immediately create one

The committee heard from retired deputy legislative auditor Leo Heffner, who said Topeka lacks a dedicated performance-audit function and recommended establishing an independent office that reports to the council and focuses on economy, efficiency and effectiveness.

Heffner said a performance auditor looks beyond routine financial audits to analyze whether programs achieve goals and use resources efficiently. He suggested the auditor’s office could accept citizen tips and help coordinate follow-up on issues such as homelessness and major city projects.

Committee members raised fiscal and staffing concerns. Committee member Brian said basic research suggested a small internal audit office of one to three positions could approach $200,000–$250,000 in annual salary costs; members noted that cost pressures and existing hiring freezes make immediate creation difficult. Several members said the audit function can be useful and sometimes pays for itself in recovered efficiencies, but they urged a cautious approach.

The committee coalesced around language to recommend that the governing body “explore” creating an office of the city auditor and study options (internal office, shared interlocal arrangement, or contract-for-service) rather than directing immediate hiring. Members also discussed seeking written input from additional experts (a Washburn public-administration faculty member was suggested) and agreed to keep the issue on the committee’s work plan.