Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Internal Audit Plan topic
No spam. Unsubscribe anytime.
City auditor presents 2025–26 internal audit plan, asks committee to adopt
Summary
City Auditor John Ryvalski presented an internal audit plan covering July 1, 2025–June 30, 2026, that lists priority audits including the grass-cutting contract, asset management, and cash/receipt handling. He requested committee adoption; no formal vote was recorded in the transcript.
John Ryvalski, the City Auditor, presented the City of Toledo’s 2025–26 internal audit plan to the Finance, Debt and Budget Oversight Committee and asked the committee to adopt the plan for the year beginning July 1, 2025.
Ryvalski outlined three priority audits in the preliminary plan: the city grass-cutting program (a council-recommended item) to assess vendor monitoring and the city’s use of its complaint-management systems; an asset-management audit to verify that physical assets and expendable inventory are recorded and safeguarded; and a cash-and-receipt-handling audit to assess controls for petty cash and smaller-scale operations.
"The 2025–2026 internal audit plan will outline the audit priorities for the upcoming year, beginning 07/01/2025 and ending 06/30/2026," Ryvalski said. He described the tentative schedule and effort estimates, saying each audit would be refined to a specific scope and that each audit would take approximately 200 to 250 hours. Ryvalski said audits will be performed alongside other auditor duties, including biannual investment review, budget recommendations, advisory audit committee meetings, and follow-up on prior audit recommendations.
Ryvalski said he solicited city council input when formulating the plan and that the grass-cutting audit reflected council interest. When asked whether asset-management work might include the Department of Public Utilities, Ryvalski said he will refine the scope through a risk assessment and that the audit could include movable assets such as vehicles in the fire department or expendable inventory in water treatment.
Ryvalski concluded by asking the committee to adopt the plan. The transcript records his request but does not include a recorded motion or vote on adoption. Ryvalski also said the office will continue to respond to council requests for special or expedited work as needed.
