The Office of the Auditor General (OAG) is an independent, full-service auditing function to examine and evaluate City activities in order to improve accountability for public funds and to improve operations of City government. The agency promotes the economy, efficiency, and effectiveness of city government and helps to protect against fraud, waste, and abuse by conducting independent audits, investigations, and evaluations while adhering to the professional standards of the auditing profession.

OAG responsibilities and authority are stated in the Detroit City Charter, Article 7.5. - Independent Departments And Offices, Chapter 1. - Auditor General of the City’s Charter, Section. 7.5-105. - Powers and Duties states [in part] that the Auditor General shall:

• Make audits of the financial transactions, performance and operations of City agencies based on an annual risk-based audit plan prepared by the Auditor General, or as otherwise directed by the City Council. Audits shall focus on high-risk agencies and/or processes identified in the annual risk-based audit plan.
• Make a full report to the City Council of each individual audit and file a copy with the Mayor.
• As soon as possible after the close of each fiscal year, make a report of the financial position of the city. The report shall be a public record.
• Investigate the administration and operation of any city agency and report findings and recommendations to the City Council and the Mayor.
  From time to time make reports to city agencies of irregularities of practice and erroneous accounting methods with recommendations for improving the accounting procedures and systems of the agencies.
• To settle all disputed claims in favor of or against the City as provided by ordinance, and to make reports to City agencies of irregularities of practice and erroneous accounting methods.

OAG prepares written reports of audit findings and recommendations to the City Council, the Mayor, and the management of each agency, and performs special projects and other work. The OAG participates in the City’s independent biannual Revenue Estimating Conference process. The annual financial audit of the City’s Annual Comprehensive Financial Report (ACFR) and its Federal financial assistance programs are performed by outside auditors hired by the OAG.