Chapter 102 of the municipal code of the City of Jacksonville charges the Council Auditor with contract negotiations and management of the City's independent auditor (i.e. the external auditor).  The Council Auditor's Office assists, where possible, in the audit of the City's Consolidated Annual Financial Report.

The City's current external auditor is Ernst & Young.

The General Accounting Division provides access to the City's Consolidated Annual Financial Report (CAFR) on its webpage.

External Auditor Reports

The external auditor's role includes professing an opinion on the City's annual financial report.  As part of their audit, the firm becomes aware of conditions of the City's operating environment where improvement may be warranted.  These conditions are areas where the external auditors feel improvement or modification may be beneficial to the City.  The 'Management Letter' is the collection of the external auditor's observations and recommendations.  The management letter is included in the auditor's report.

Fiscal 2007 - External Auditor's Report

Fiscal 2006 - External Auditor's Report