Commission auditor presents risk-based audit plan; commissioners narrow priorities to contracts, ERP and billing

Forvis Mazars representatives presented a risk‑based audit plan to the City of Pembroke Pines Commission on Feb. 5, proposing updates to past operational audits, contract‑compliance reviews of large vendors and an enterprise resource planning (ERP) review with a focus on roles, permissions and vendor master‑file controls.

The presentation, led by Dan O'Keefe of Forvis Mazars, introduced a multi‑phase risk assessment and a slate of suggested projects including contract compliance for major vendors, an ERP/segregation‑of‑duties review, cybersecurity testing aligned to the NIST Cybersecurity Framework, and bond‑compliance monitoring should the city issue general obligation bonds in March.

Why it matters: Commissioners said the work could surface fraud, waste or abuse, ensure bond proceeds and vendor payments are tracked correctly, and address recurring resident complaints about utility billing. The commission gave staff directional guidance on which audits to prioritize and asked the auditor to proceed with a comprehensive risk assessment to produce a final, prioritized audit program.

Forvis Mazars outlined several…