City AuditorIn 1983 the citizens of the City of Bremerton voted to change their form of government. They thought it important to have an independent internal city auditor included in the city charter. The only other Washington cities with an internal auditor are Seattle and Spokane.
The City Charter identifies an audit committee comprised of two Bremerton residents, an independent Certified Public Accountant, and two Council members. The Bremerton Municipal Code allows the Council to designate one additional member as an alternate, who serves in the absence of one or both of the appointed council members. The CPA is approved by the City Council. The two citizen members are appointed by the Committee.
The Audit Committee appoints the City Auditor, who serves at the pleasure of the Committee and may be removed only by a majority vote of the entire membership of the Committee sitting as a whole. The City Auditor conducts independent financial, compliance, and performance audits of City operations. These audits are to assure citizens, elected City officials and management that municipal departments are utilizing resources in an effective and efficient manner.
Each January the Audit Committee selects one member as chairman and one as vice-chairman. The Committee meets the second Thursday of each month, and most meetings are closed to the public due to the discussion of investigative issues. Also, in January, a yearly work plan for the City Auditor is approved by the Audit Committee. Requests for assistance from city departments or organizations are referred to the Audit Committee for approval to add to the work plan. Reports prepared by the City Auditor are not public documents until approved by the Audit Committee. Approved reports are on file in the City Council office and are available to the public.
The City Auditor is also charged, by ordinance, with the responsibility of investigating ethics complaints under the City's Ethics Code. Any complaint by either a citizen or a City employee must be reported in writing to the City Clerk, who refers it to the Mayor, who then refers it to the City Auditor for investigation.
The City Auditor's office is located in the Norm Dicks Government Center, 345 6th Street. You may contact the City Auditor at:
Gary W. Nystul, CPA, CFE
345 6th Street, Suite 600
Bremerton, WA 98337-1873
AUDIT COMMITTEE MEMBERS
City Council Members
Carol Arends (Chair)
Jim McDonald (Alternate)
Wayne Olsen (Vice-Chair)
Independent Certified Public Accountant
Dennis Treger, CPA
Bremerton Municipal Code www.codepublishing.com
Bremerton City Charter BremertonCityCharter.pdf
The Washington State Auditor's Office www.sao.wa.gov
Governmental Accounting Standards Board www.gasb.org
The Institute of Internal Auditors www.theiia.org
The Association of Certified Fraud Examiners www.ACFE.com
Government Finance Officers Association www.gfoa.org
Washington Society of CPAs www.wscpa.org
Washington Finance Officers Association www.wfoa.org