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Provo Council authorizes engagement letter with Richard H. Boehler for internal audit services
Summary
The Provo City Council approved an engagement authorizing the council chair to sign a contract with retired auditor Richard H. Boehler to provide part-time internal audit services, after council and staff described the scope and need for an independent internal audit function.
The Provo City Council on Tuesday authorized the council chair to sign an engagement letter with Richard H. Boehler to provide internal audit services for the city.
Council Executive Director Justin Harrison told the council the city had struggled to find local internal auditors and that Boehler, a retired audit principal, had offered part-time services. "He is an incredibly qualified individual," Harrison said during the presentation.
Harrison described internal audits as distinct from the city’s annual financial audit, saying internal audits assess internal controls, program effectiveness and fraud risk. "Internal audits are used to provide value to an organization and to judge the risk of something in a particular organization," Harrison said. He said the state and the Government Finance Officers Association recommend internal audit functions for local governments.
Council members on the audit committee had unanimously recommended the engagement. Councilor Christiansen moved to authorize the chair to sign the engagement letter; Councilor Rachel seconded the motion. The motion passed 5–0 with Councilor Hogan excused.
The engagement is budgeted at $125 per hour with an initial $10,000 allocation in the FY2026 contract services line; staff said they will monitor hours and adjust the budget in future years. Councilors and staff discussed asking the audit committee to set specific focus areas for the auditor, such as purchasing or key-card access, to guide limited hours toward high-risk reviews.
Staff said Boehler will be an independent contractor and that the city cannot have its external financial auditor perform internal-audit work because of independence rules. The council plans for the auditor to report to the audit committee and for the audit committee to prioritize specific review topics.
The council directed staff to finalize the engagement letter and return with the signed agreement. The vote authorizing the chair to sign was recorded as a formal council action.
