FOAC picks code‑compliance enforcement audit as FY24‑25 replacement item, asks for tighter scope

The Financial Oversight and Audit Committee voted unanimously to select an audit of code‑compliance requirements and enforcement practices as the FY 2024–25 replacement engagement, allocating approximately 500 audit hours and directing the chief internal auditor to return next month with a refined scope.

Chief Internal Auditor Calderon presented a risk assessment of 12 candidate replacement audits, ranking each by probability and impact. He said code compliance scored among the highest risks and noted the department’s recent reorganization. Calderon told the committee he would meet individually with FOAC members to refine objectives and to coordinate scope with the city manager.

Representative Chavez moved to select the code‑compliance audit and to direct the chief internal auditor to bring a scope back to FOAC next month with input from committee members; members approved the motion unanimously. City Manager Mac commented that code compliance had been reorganized April 1 and asked that the department be given time — at least a year — to build standard operating procedures; Calderon said he would incorporate management input in drafting objectives.

During discussion FOAC members and staff noted overlapping or already‑scheduled work: the audit office has an existing engagement involving community development minor home repairs, and an active cybersecurity review at the police department includes body‑worn‑camera systems. Finance and controller staff said accounts‑payable controls are subject to existing oversight and selective reviews; bidders and vendor‑performance topics had been audited previously.

Motion details and next steps: the committee moved and approved the code‑compliance enforcement audit for 500 hours, and Calderon will consult with FOAC members and the city manager to return a proposed scope for approval at the May meeting.