FY 2026-2027 Audit Plan

Proposed Audit Plan 
Fiscal Year 2026/2027 
Page 1 of 2 
 
 
 
Mission 
The City Auditor’s Office provides audit, consulting, and investigative services to identify and minimize risks, 
maximize efficiencies, improve internal controls, and strengthen accountability to Mesa’s citizens. 
Audit Plan Purpose and Considerations 
The Audit Plan is a Council-approved document which outlines the planned activities of the City Auditor’s Office 
for the year. Factors considered when selecting audits may include requests from the City Council or City 
Manager, statutory mandates or volume of regulations, prior audit history, activities commonly susceptible to 
fraud, complexity or significant changes in operations, impact and likelihood of potential adverse events. 
The Audit Plan intentionally exceeds our capacity by approximately 20%, providing flexibility to adjust the timing 
of a project to accommodate the needs of the client, while also managing our resources most efficiently. 
Audits Planned for FY 2026/2027 
Audit Subject Area 
Initial Objectives 
 
 
*Water Resources – Annual 
Ordering and Reporting 
Review the processes and procedures in place for the Water Resources 
Department’s annual water ordering and reporting process to ensure 
compliance with applicable policies, statutes, and other requirements; 
and identify any potential efficiencies with the ordering and reporting 
process. 
*Facilities Management – Work 
Order Process 
Evaluate the effectiveness of the work order management process. This 
includes assessing the lifecycle of a work order from start to finish, 
ensuring proper documentation, timely completion, and compliance 
with City and department policies and procedures. 
*Code Compliance – Case 
Management 
Determine whether effective controls are in place to ensure case 
management activities are performed consistently in accordance with 
applicable policies, statutes, ordinances, and other requirements. 
Police Department – Towing 
Services 
Determine whether the Mesa Police Department has appropriate 
controls in place to monitor the Towing Services contract and ensure 
that vendors are complying with contract terms and meeting the City’s 
performance expectations. 
Information Technology Audit 
IT audit to be determined after completion of risk assessment noted 
below. 
* These audits were not completed during the previous audit period and will be carried forward to this year’s 
audit plan. 
FY 2025/2026 Work in Progress (as of 6/30/2026) 
Audit Subject Area 
Objectives 
Police Department – Mental 
Health Support Team 
Evaluate the internal controls of the Mental Health Support Team and 
determine whether they are operating effectively in accordance with 
applicable policies, statutes, and other requirements. 
City Clerk – Public Records 
Request 
Evaluate the effectiveness of the public records request process 
administered by the City Clerk’s Office to comply with applicable 
policies, statutes, and other requirements.

Proposed Audit Plan 
Fiscal Year 2026/2027 
Page 2 of 2 
 
 
Police Department – Off-Duty 
Employment Program 
Determine whether internal controls over off-duty employment are in 
place and operating effectively to ensure compliance with applicable 
policies and are adequate to monitor the program. 
Citywide – Take Home Vehicles 
Determine whether effective controls are in place to ensure that 
employee use of city-owned vehicles is done in accordance with 
applicable policies, statutes, and other requirements. 
Citywide – Special Pay Programs 
Determine whether effective controls are in place to ensure that special 
pay programs are administered and approved in accordance with 
applicable policies, statutes, and other requirements. 
Engineering – ASU Facilities at 
Mesa City Center Post-
Construction 
Determine the City’s total cost incurred, and funding sources used, for 
design, construction, and any related capital improvements for the 
Arizona State University Facilities as Mesa City Center. 
Arts & Culture – Mesa Arts 
Center Revenues 
Determine whether effective controls are in place to ensure all due fees 
and charges are accurately calculated, recorded, and collected. The 
audit may also include other operational and contract performance 
objectives. 
 
Follow-up Reviews Due in FY 2026/2027 
The objective of follow-up reviews is to ensure that corrective action plans that were agreed to in response to 
the audit were implemented as agreed and effective in resolving the underlying audit findings. The following 
follow-up reviews are due in FY 2026/2027: 
• 
DoIT – Software/Application Asset Management (2nd Follow-up) 
• 
DoIT – Cybersecurity 
• 
Police Department – Criminal Investigations Case Management 
• 
Transportation Department – Street Maintenance (2nd Follow-up) 
• 
Human Resources – Hiring and Recruitment Practices 
 
Other Activities 
In addition to audits, the City Auditor also performs the following activities: 
• Biennial Citywide Cash Handling Audits – Unannounced audits of cash handling sites throughout the 
year. Report issued every two years.  
• Annual Credit Card Security Review – Annual review of payment card acceptance sites for PCI DSS 
compliance.  
• Fraud & Ethics Hotline Investigations – Monitor the City’s Fraud & Ethics Hotline and conduct 
investigations when necessary. Issues can be reported at speakupmesa.com or 1-866-820-7812. 
• Consulting Services – Provide independent consulting/advisory services; internal control reviews: risk 
analyses; financial statement reviews; etc. as needed. 
• Unscheduled Audits – As directed by the City Council or City Manager, conduct unscheduled audits, 
which may arise due to unforeseen circumstances. 
 
• Information Technology Risk Assessment – The City Auditor’s Office will perform a Citywide IT risk 
assessment to assess audit areas and prioritize IT audits.