County Auditor
The Office of County Auditor (OCA) serves as an independent audit function, reporting to the Arlington County Board with additional guidance from the Audit Committee.
Mission and Vision
OCA’s mission is to promote accountability, transparency, and the efficient use of public resources through independent performance and operational audits of Arlington County departments, programs, and services. OCA is committed to delivering objective, high-quality evaluations that support informed decision-making, identify opportunities for improvement, and enhance public trust in County government.
OCA is committed to a County government that consistently delivers effective, efficient, and transparent services to its residents. Through collaborative engagement and insightful auditing, OCA strives to be a trusted advisor to the County Board and the community, advancing continual improvement and responsible stewardship of public funds.
Authority and Charter
The County Board established the County Auditor position in July 2015 under the authority of § 15.2-709.2 of the Code of Virginia, 1950, as amended. As described in its most recent charter(PDF, 200KB). OCA conducts operational and performance audits of all departments, offices, boards, commissions, activities, and programs of Arlington County that either directly or indirectly report, or are accountable, to the County Board. These audits independently and objectively address program effectiveness, economy, and efficiency; internal controls; and compliance with laws and regulations.
OCA coordinates with the Internal Audit Program under the Department of Management and Finance (DMF) to avoid duplication of efforts.
OCA reports annually to the Audit Committee on audits completed, major findings, and corrective actions taken.
Annual Audit Work Plans
The County Board approves OCA’s Annual Audit Work Plan (Work Plan) which describes the audits and other activities to be performed over the fiscal year. The Work Plan includes a summary of the audits to be performed and a tentative schedule for announcing the audits. OCA develops the Work Plan after obtaining input from County Board members, County management, and Audit Committee members, and others. The Work Plan is designed to be flexible to respond to changing needs as they arise and may be altered during the year, in consultation with the County Board, Audit Committee, and County management.
Annual Work Plans are provided below.
- Annual Audit Work Plan for FY 2026(PDF, 187KB) - Approved July 22, 2025
- Interim Audit Work Plan for FY 2025(PDF, 248KB) - Approved October 22, 2024
- Annual Audit Work Plan for FY 2022(PDF, 360KB) - Approved June 15, 2021
- Annual Audit Work Plan for FY 2021 - Approved June 16, 2020
- Annual Audit Work Plan for FY 2020 - Approved June 18, 2019
- Annual Audit Work Plan for FY 2019 - Approved June 19, 2018
- Annual Audit Work Plan for FY 2018 - Approved June 20, 2017
Audits Issued
This section contains links to issued audit reports and subsequent audit follow-up reports.
IT Architecture Governance
Specialized Transit for Arlington Residents (STAR)
Emergency Medical Services
Non-Profit Funding
Full Report
Non-Profit Funding Letter Report (Report 2022-01)(PDF, 503KB), May 30, 2022
Executive Summary
This executive report, or “letter report,” summarizes the findings and recommendations from the Arlington County Auditor’s audit of non-profit funding within Arlington County. The purpose of the audit was to answer the question What practices are available for policymakers to make decisions on non-profit funding allocations? The focus on the audit was practices used to award contracts with non-profits who provide human and social services.
The audit resulted in two specific observations. First, there is need for clear strategic priorities to guide policymakers’ non-profit funding allocation decisions. These strategic priorities should be transparent to the community and non-profit partners, focused and measurable, and consistent from year to year. In addition, once these strategic funding priorities are set, the use of non-competitively procured contracts with non-profit partners should be re-evaluated.
Follow-Up Reports
Follow-up Final Report - Issued 5-20-2025(PDF, 125KB)
Fleet Management
Full Report
Fleet Management Letter Report (Report 2021-02)(PDF, 743KB), November 24, 2021
Executive Summary
This executive report, or “letter report,” summarizes the findings and recommendations from the Arlington County Auditor’s audit of vehicle fleet management within Arlington County. The Equipment Bureau of the Department of Environmental Services (DES) provides fleet management for the County.
The audit resulted in four observations. First, the process for developing the rental book, which is the list of all County and Arlington Public Schools (APS) vehicles with their annual cost and maintenance cost, appears sound. Second, several improvements to the fleet utilization policy were made during the audit and will improve the efficient use and proper sizing of the fleet. Third, an analysis of FY 2018 maintenance work orders showed that timeliness was generally good but that there was room for improvement. Finally, the audit showed the safety processes with the Equipment Bureau were valuable, and that some improvements are needed to support incident prevention. Eight recommendations are provided alongside the four observation areas.
Follow-up Reports
Follow-up status report — Issued 5-27-2022(PDF, 122KB)
Follow-up final report - Issued 2-3-2025(PDF, 199KB)
Technology Services - Contract Management
Police Department Overtime
Emergency Communications Center Overtime
Internal Audit Services
In addition to the County Auditor, there is a County Internal Audit Program, which exists within the Department of Management and Finance (DMF). The Internal Audit Program is a combination of internal audit resources and external consulting services. More information about the Internal Audit program is available on its webpage, including the annual work plan and recent audit reports.
The County Auditor strives to work collaboratively with the DMF Internal Audit Program to reduce duplication of effort and impact. However, a previous audit by the Internal Audit Program does not restrict the County Auditor’s ability to perform an audit in the same area, if deemed necessary and directed by the County Board within the Work Plan.
Arlington Public Schools Internal Auditor
Arlington Public Schools (APS) has an internal auditor, separate from the County Auditor and the DMF Internal Audit Program. The APS Auditor reports to the APS Audit Committee, and ultimately to the APS School Board. This structure was developed to help the Internal Auditor remain independent of APS management. More information about the APS Internal Audit function is available on the APS website including the current Audit Plan and recent APS audits.
The County Auditor does not perform audits of APS programs, except as may be related to ongoing audits of County programs and activities. The Arlington County School Board has a separate Internal Audit function.