Weaver delivers preliminary internal-audit maturity assessment to El Paso FOAC; firm and CAE to supply more documentation

City of El Paso officials heard a presentation from Weaver and Tidwell LLP on a preliminary internal-audit maturity and needs assessment at a Finance, Oversight and Audit Committee meeting. The consultants said the city—internal-audit function currently sits at a "repeatable" level of maturity and outlined short- and long-term steps to move toward a more defined and managed state. No final policy decisions were made; Weaver said it will incorporate feedback and return with a revised report for the council.

The assessment matters because the internal-audit function provides independent assurance and helps city leaders prioritize risks, monitor controls and track performance across departments. Weaver told the committee it used a capabilities maturity model benchmarked to professional standards, peer reviews and sampled engagement files to reach its preliminary conclusions.

Brandon Tanis, partner and lead on the engagement, told the committee, "this is our presentation for our preliminary results," and described a three-phase approach of stakeholder interviews, document review and workpaper sampling. Weaver said it interviewed city management, the mayor, members of the FOAC, the internal-audit team and other stakeholders, reviewed recent audit engagements and two prior peer reviews, and applied guidance from the Institute of Internal Auditors and governmental auditing standards.

Holly Hart, Weaver senior manager, summarized the overall finding: the internal-audit function is "in the repeatable stage of maturity," meeting minimum professional requirements and peer-review obligations but with room to formalize consistent procedures, strengthen stakeholder alignment, and adopt more modern tools. Weaver grouped its findings into six core themes: stakeholder engagement, strategic alignment of audit outcomes, performance measurement and accountability, transparency of procedures (including audit planning and scope), technology and resource enablement, and public trust and visibility.

On stakeholder engagement, Weaver said the city—could increase timely, two-way communication and clarify roles across the audit life cycle so executive managers, department directors and council members share a consistent understanding of audit priorities. On strategic alignment, Weaver recommended clearer linkage between the annual audit plan and the city's stated strategic priorities and risk appetite so resources are deployed across those priorities.

Weaver also flagged performance measurement gaps: the firm said the audit function lacked a structured, documented performance-evaluation framework for the function and for the chief audit executive that ties audit outcomes to measurable organizational progress. On technology and resources Weaver recommended a two-track approach: short-term improvements using existing Microsoft/SharePoint and Adobe workflows, and longer-term consideration of a dedicated electronic audit-workpaper and management system. Weaver noted that moving away from paper-based workpapers would improve efficiency and enable more advanced data analytics.

The consultants described their workpaper sampling as focused on recent completed engagements (about five engagements reviewed, generally within the last two years) and said they had also reviewed the most recent peer reviews covering roughly the last six years. Weaver told the committee it used a capability maturity model and specific evaluation criteria across ethics/independence, governance, management of the audit function, engagement planning/execution, and communication/reporting.

City internal-audit staff and FOAC members asked detailed questions during the presentation. The internal-audit executive, Mister Calderon, said he had provided documents and met with Weaver but requested that additional materials be considered before the report is finalized. Calderon noted recent changes in the audit office's technology: "We do have a SharePoint system, and we do have a cloud based system," and said the office began using that electronic storage in February 2025. He also said the office would like a dedicated audit management system and told the committee he had identified an approximate $120,000 need to procure a computerized auditing system.

A member of the public, Miss Turner, urged FOAC members to recognize existing work and defended the internal-audit team, saying, "This is just a continuation of the attack on our internal auditor simply because he was doing his job." Calderon responded that he welcomes review and asked Weaver to incorporate clarifications and additional documentation before Weaver finalizes the report.

Weaver said the report now moves to a feedback and revision phase: consultants will incorporate FOAC and management input, then present a revised package to full city council next week. Weaver representatives said they expect some short-term actions could be implemented in months while longer-term items, such as procurement and enterprise technology changes, may take 12— to 24 months depending on budgeting and coordination. Weaver also said it would provide an indexed action-tracking spreadsheet so FOAC and staff can monitor progress against the recommended short- and long-term tasks.

Votes at a glance: two procedural motions recorded during the same meeting. Item 1 (approval of minutes) was moved and seconded and passed unanimously, 4-0. A motion to adjourn also passed unanimously, 4-0. No governance or charter changes were adopted at this meeting.

Next steps: Weaver will accept additional documentation from the audit office and FOAC, revise its preliminary results, and brief the full city council. FOAC members requested a short, council-facing summary of governance responsibilities and hotline handling procedures to clarify oversight expectations. Weaver said it will provide a revised report and an action-tracking template for the committee to review before final publication.

Because this presentation contained no ordinance, budget adoption or contract award adopted at this meeting, FOAC recorded no formal policy changes; the item will be returned to council on the consultants' revised schedule.

Sources: Weaver and Tidwell LLP presentation to the City of El Paso Finance, Oversight and Audit Committee; remarks recorded from Mister Calderon and public commenter Miss Turner (public comment).