Council opens review of internal auditor reporting structure; asks staff for comparative analysis

The Riviera Beach City Council on June 18 opened a policy review of the internal auditor position, discussing whether the internal auditor should report directly to the council rather than through the city manager or audit committee.

Councilmember Bruce Guyton said he requested the item to ensure the auditor’s independence. “I would like for us to consider that person reporting directly to us,” Guyton said, arguing that auditing offices should be at arm’s length from the departments they review.

City staff and the chair of the audit committee noted a legal constraint: the city charter defines only two contract positions — the city manager and the city attorney — and provides no existing charter mechanism for an additional contract employee who would report directly to the council. City attorney Wynne and staff recommended the council consider charter and ordinance options.

Action taken: staff agreed to survey practices in other municipalities and report back. City attorney’s office and city manager’s staff said they will examine five to six comparable cities, review charter and code provisions, and return a recommendation — including whether council could hire or contract an internal auditor to report directly to the council — within roughly 10 days to two weeks.

Council members were split on timing. Some urged immediate hiring of an internal auditor even if reporting structure is later adjusted; others objected to hiring while the reporting relationship remained unresolved. The city manager said hiring could proceed but supervisory authority would need clarification.

Next steps: attorney and staff to return with findings and a recommended timeline and legal pathway for establishing an independent internal auditing function.