The Office of the City Controller has four divisions: Pre-Audit; Audit; Finance, Policy and Data; and Investigations.
Pre-Audit
The Pre-Audit Division provides oversight of the City’s payment and purchasing processes with the goal of preventing inappropriate spending and preserving the integrity of the public bid system. The Pre-Audit Division monitors, reviews and approves or disapproves the official order, or requisition, for payment of City funds. It also responds daily to requests for information regarding vendor payments. Specifically, staff in Pre-Audit verifies that all expenditures, via documents statistically or categorically selected for review, are authorized and accurate before any monies are paid by the City Treasurer. Staff also inspects capital project architecture and engineering, construction and other expenditures.
Audit
The Audit Division is responsible for completing major reports as required by the Home Rule Charter, including the Single Audit and the Annual Comprehensive Financial Report (ACFR) audit for both the City of Philadelphia and the School District of Philadelphia, departmental audits and performance audits. All audits are conducted in accordance with auditing standards generally accepted in the United States of America and standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States.
Investigations
The Investigations Division leads all special investigations and investigations into fraud, waste and corruption across the City. It coordinates and undertakes investigations in response to tips and other information that may indicate misconduct on the part of City employees, fraud involving City contracts, worker injury abuse or other issues. The division may refer investigations to the Philadelphia District Attorney’s Office, State Attorney General or the U.S. Attorney’s Office as appropriate.
Finance, Policy and Data
The Finance, Policy and Data Division focuses primarily on financial policy research, aiming to produce objective and data-driven analysis of City policy. The division will look for modernizations, best practices and cost savings in areas impacting the City’s finances. The division also supports a more accessible and engaging digital presence for the Controller’s Office, illustrating the work of the Controller’s Office and how the City of Philadelphia spends taxpayer money through reports, data visualizations, dashboards and other tools.