City auditor outlines proposed 2026 work plan including fuel‑card and grants compliance reviews

Brad Smith, Norfolk’s city auditor, presented the proposed fiscal year 2026 annual audit plan to the City Council on June 10 and described how audits are selected, executed and reported.

Smith said the annual work plan sets a 12‑month audit framework but must remain flexible to address unanticipated high‑risk priorities and inquiries. He outlined three audit phases — planning, field work (detailed testing) and reporting — and described the use of interviews, process walk‑throughs and test objectives during planning.

Smith said four audits were already in progress: the traffic safety program (in report phase), towing operations, police overtime and street sweeping. Proposed new audits for fiscal 2026 include a citywide vehicle fuel‑card review, grants compliance, fire rescue medication process, retirement payment process and follow‑up reviews of prior audit recommendations. Other ongoing projects identified included hotline inquiries and investigations, review of citywide expenditures, a missing/lost/stolen property database review, credit card transaction reviews and cash counts.

Councilor (Mr.) Smigiel asked whether the auditor’s office has the staffing and equipment needed to conduct all planned audits. Smith replied, “I have everything I need,” and said he would request additional resources if specific needs arise.

Several council members thanked Smith for outreach and visibility, including participation in civic league meetings. No formal council action or vote on the audit plan occurred during the work session.

Smith closed by asking council members to raise any additional audit priorities with his office.