Council Adopts Internal Audit Charter and Triennial Audit Plan; Votes 6-1 on Both Measures

The Norman City Council voted May 27 to adopt an internal audit charter and a triennial audit plan that establishes an audit program covering three fiscal years through June 30, 2027. The internal audit charter passed by a 6-1 vote; the triennial audit plan passed by the same margin. Mayor Bridal cast the lone dissenting vote on both measures.

Shakira Kalanick, the city auditor, told the council the strategic plan outlines gradual expansion over time and that about 800 hours have been set aside for unscheduled investigations, analyses or consultations. Kalanick said the risk assessment used to build the triennial plan involved management teams across 13 departments and was designed to rank audit subjects by likelihood and impact.

Council discussion included proposals for additional resourcing and oversight. Council member Dan Munson suggested a trigger tied to identified savings that would justify hiring a second auditor; he proposed an amendment that would require hiring an additional auditor if $5 million in cost savings were identified over three years. Council member Lehi asked about guardrails for special projects and the process for council-initiated audits; staff and the city attorney said council can request audits and that plan adjustments would be necessary to add projects.

Councilmember Montoya, a former auditor, noted that the internal audit charter is not the place for some of the suggestions about resourcing thresholds and recommended those items be pursued as retreat priorities or future council actions. Kalanick said the audit plan includes quality control expectations and that she will use a methodical risk-based approach to select subjects for audit work. The council approved the charter and plan with the 6-1 vote; Bridal said he planned to vote against the charter.