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County adopts multi‑year internal audit plan after risk assessment; committee reprioritizes housing voucher audit
Summary
External audit partners and county staff presented a risk assessment and a proposed multi‑year internal audit plan; the committee approved the plan and agreed to reprioritize the Housing Choice Voucher compliance review to occur immediately after the affordable multifamily loan compliance review.
The county’s co‑sourced internal audit team presented results of a county‑wide risk assessment and a proposed multi‑year internal audit plan and the committee recommended the plan to the Board after a small reprioritization.
SDNH Group representatives explained the three‑phase risk assessment process. The team conducted stakeholder training sessions (94 participants), interviewed county leaders, issued a management survey (about 240 responses) and compiled roughly 6,000 data points from documents, budgets and other sources. The assessment categorized potential audits across five county functional areas and identified 37 candidate audit areas, whittled to nine priority audits for fiscal years 2026–2027.
Planned audits in the two‑year window include a two‑year procurement scoping and follow‑up fieldwork exercise, a countywide administrative policies and procedures review, an audit of Loudoun County Health Department training and compliance functions, an affordable multifamily home loan compliance audit, housing choice voucher program compliance, down payment/closing cost assistance and public employee homeownership compliance, and two IT audits (disaster recovery/business continuity and network security).
Committee members discussed sequencing and resource capacity. Supervisor Sainz asked whether the Housing Choice Voucher audit could be advanced; members agreed to a motion reprioritizing the Housing Choice Voucher compliance review to follow directly after the affordable multifamily home loan compliance audit so that housing‑program reviews would be close together. The committee approved the plan and the sequencing amendment 5–0 and recommended the package to the Board.
SDNH presenters and county staff said the plan is a baseline and will evolve; audit work will include validation of controls, operational effectiveness and follow‑up on management recommendations.
