Audit committee amends 2025 audit plan, adds contract compliance and legal-requested reviews; recommends plan to full Assembly

The Anchorage Municipality Municipal Audit Committee voted unanimously Jan. 30 to amend the draft 2025 audit plan to add two studies requested by the Municipal Legal Department and a contract compliance audit of the Sullivan, Bokey, and Dempsey management contracts, and to remove a planned follow‑up audit of clinic cash controls.

The amendment also directs Internal Audit to incorporate the changes into a revised plan to be brought back to the committee and recommended to the full Assembly. Chair Felix Rivera said the amendment passed unanimously during the roll call.

Committee members had discussed capacity limits in the internal audit office and the need to prioritize new requests. Internal Audit staff said the 2025 draft contained a “robust” list compiled from requests submitted by the Assembly and the administration; the list also included recurring sunset and mandated audits. During the meeting Internal Audit indicated some items on the draft would be carried forward from 2024 work in progress and that the Anchorage Golf Course audit would be removed from the draft because it has been completed.

The Legal Department asked that two items be added under the plan’s special studies category: a review of animal care and control policies and procedures tied to incident AR-2024-379, and a “privileged vendor invoice review” described as a contract‑compliance–style review for invoices that are subject to different handling under the department’s processes. Internal Audit described those as special studies narrower than full audits but within the office’s capabilities.

Separately, Assembly members proposed and the committee approved adding a contract compliance audit of the management agreements for Sullivan, Bokey, and Dempsey and removing a follow‑up audit of clinic cash controls under the Health Department to make room in the 2025 workload. Internal Audit confirmed it will revise the draft, remove completed items, and return the revised plan for the committee’s February 11 agenda.

During the meeting the committee made a procedural motion to recommend the amended 2025 audit plan to the full Assembly; the motion was seconded and carried in a roll call vote with all committee members voting yes. The committee chair said Internal Audit would update the document and schedule it for the next committee agenda so the full Assembly can consider formal adoption.

Items added to the plan and the change to the follow‑up audit were recorded as committee direction to Internal Audit; no ordinance or Assembly adoption occurred at this meeting.