Comptroller outlines 2025 internal audit work plan; budgets 10 audits, peer review scheduled

The Office of the Comptroller presented its 2025 audit work plan to the Finance and Personnel Committee on Jan. 15, saying it expects to complete 10 audit work products in 2025 and to continue ongoing services including the fraud hotline and an annual audit follow‑up.

Audit Director Adriana Molina reviewed 2024 work products (eight items completed) and described risk factors that informed the 2025 plan: mission criticality, financial impact, public interest, operations complexity, technology concerns, safety and regulatory risk. Molina said the plan was developed with city management input and includes a matrix ranking divisions by risk.

Priority areas listed for 2025 include RPP grantee development agreements, safe and healthy assessments (work already started in Milwaukee Water Works), municipal court cash, basic life support subsidy, Election Commission payroll and MPD capital asset and equipment procurement-to-disposal audits. Two IT audits will be consultant‑led because they require technical skills.

Molina described supplemental audits that would be started if the core plan is completed or priorities change; these include DNS financial administration, UCC ticket closures (potholes/forestry/streets), residency incentive/pay services, commercial property assessment process and vendor/consultant management.

Molina told committee members auditors welcome requests from alders and the mayor: "You're you're welcome to reach out either to myself or directly to Adriana," said Comptroller Bill Christensen, who also noted audits can originate from council requests and that scoping often requires two‑way conversations. The committee voted to place the audit work plan on file.