The specific focus of this degree paper is an analysis of operational auditing and its possible effects on the delivery of services by the City of Atlanta to its citizens. Strict attention is paid to the staffing, budgeting, and timeliness of the operational auditing operation, and its effects on municipally run operations. The recent interest in operational auditing has stemmed from the desire of municipalities to adequately determine if their operations are being run as efficiently and effectively as possible. The City of Atlanta, while not facing any immediate major economic or operational problems must fact the reality of delivering more services to its citizens with a slowly expanding revenue base. With this, as well as other factors stated in this paper, operational auditing becomes a management tool that should be seriously considered as a menas of dealing with the operational problems that the City is presently facing and will face in the future.