El Paso internal audit office reports five completed audits in Q1, four in progress

The El Paso Office of Internal Audit told the Financial Oversight and Audit Committee on Jan. 15 that it completed five audits in the first quarter of FY2025–26 and has four audits in progress, part of a nine‑audit first‑quarter listing.

Miguel, presenting the audit update, said the reporting period covered Sept. 1 through Nov. 30, 2025 and that completed work included audits of animal services (Westside Adoption Center construction), El Paso Zoo finances, the accounts receivable follow‑up, permit review follow‑up and tax office refunds. “So far as of the first quarter…we completed five audits,” Miguel said.

He told the committee the office conducts peer reviews every three years and performs an internal assessment against global internal audit standards (the Institute of Internal Auditors 'Red Book'); due to a director vacancy and recent management changes, the office postponed its peer review and expects to schedule it for May to allow the new director time in the role.

Miguel reported 13 hotline calls in the quarter (mostly human resources issues) and described client surveys issued after audits to guide staff coaching and performance evaluations. On scheduling, he said the office builds contingency hours into quarterly plans and aims to complete roughly 90% of planned audits during the fiscal year but that some engagements can run longer because of data volume or consultant delays.

Committee members asked for more detail on survey distribution and what the office does to encourage responses; Miguel described initial emails and reminders and said surveys are targeted to people the audit team interacts with. Members also asked for a breakdown of FOAC‑related hours used from the committee’s budget; Miguel agreed to provide a detailed breakdown.

Next steps: audit staff will finish the four in‑progress audits in the coming quarter, provide the FOAC hour breakdown and proceed with peer review planning in May.