FOAC adopts FY2025–26 internal audit plan, allocates hours and carry‑forwards

The Financial Oversight and Audit Committee approved the internal audit office’s fiscal year 2025–26 annual audit plan on Oct. 9, 2025, endorsing a risk‑based schedule of audits, carryforwards and contingency hours.

Internal Audit presented its methodology and resource assumptions. Miguel Montillo said the office calculated 18,270 total staff hours available for the year based on 8.75 full‑time equivalents (the 0.75 representing a chief internal auditor position expected later in the year) and then allocated administrative, training, holiday and leave hours to arrive at an estimated 12,780 audit hours available. The plan anticipates full audits averaging about 500 hours, follow‑ups from 100–250 hours, recurring projects and contingency hours for unplanned requests.

The schedule presented quarterly targets and named planned audits and carryforwards, including cyber audits, El Paso Zoo financial review, single‑family owner‑occupied renovation program (carryforward), P‑card and travel reviews (some to be third‑party), franchise fee and water utility-related work, accounts payable reviews, construction audits and peer review work. The office also budgeted time for FOAC meeting preparation and recurring programs such as sales‑tax discovery and hotel occupancy tax administration.

Committee members discussed staffing levels, peer‑review timing and the amount of time staff spend preparing FOAC materials. Representative Maldonado Rocha urged the auditors to confirm math on capacity and noted the office holds contingency hours to handle unplanned requests. The committee voted unanimously 4‑0 to adopt the annual audit plan.