Council adopts FY25–26 internal audit work plan; auditor to review internal controls, investment policy and council policies

The council accepted the fiscal year 2025–26 internal audit work plan and scope from the city's designated internal-auditor firm during the July 1 meeting.

What the plan covers: Baker Tilly (formerly Moss Adams) summarized work completed under its contract since 2020 and outlined three primary projects for FY25–26: (1) a council-policy inventory and review (previously directed by council), (2) a citywide internal-controls review that will assess controls for asset protection and compliance, and (3) a review of the city’s investment and cash-flow policy with recommendations for best practices. The auditor noted prior work validating 45 recommendations and said the firm will continue to manage the municipal fraud, waste and abuse hotline.

Council and public comment: Council members and a public commenter praised the audit program’s progress and the city’s implementation of prior recommendations. A public commenter urged the auditor to examine outreach and grant-application practices and whether city staff consistently applies outreach resources across major projects.

Action and vote: Council Member (name not required) moved and the motion passed unanimously to accept the FY25–26 internal audit work plan and authorize the auditor to proceed. Council asked staff to ensure the audit committee chair and members are able to attend briefings and to maintain regular oversight.

What to watch: results of the citywide internal-control review and any recommended policy changes to the city’s investment and cash-flow guidance; audit recommendations that require policy or budget responses will return to council as needed.