Proposed FY 202223 Audit Plan

5850 W. Glendale Ave. 
623.930.2000 
Glendale, AZ 85301 
 
 
April 26, 2022 
 
 
Mayor and Council: 
 
 
Enclosed is the proposed Audit Plan covering Fiscal Year 2022-2023 for the City’s 
Independent Internal Audit Program (IIAP).  The plan includes a total of 12 
audits; four will be conducted using internal resources and eight will be 
conducted using contracted third-party firms. 
 
In developing this plan, IIAP staff conducted a risk assessment guided by a 
defined criterion that included input from department directors and evaluation 
of control effectiveness, as well as local government audit industry trends.  This 
effort resulted in an extensive list of potential areas for audit within the City.  We 
then prioritized these potential areas based on the result of the risk assessment 
and developed the enclosed proposed audit plan. 
 
IIAP staff believes this plan provides adequate coverage across City 
departments, programs, and activities and recognizes the concerns of the 
Council and Management.  This proposed plan was discussed and approved at 
the March 3, 2022, Council-appointed Audit Committee meeting.  As required 
by the City Code, I am now requesting approval of the proposed plan by the 
full Council. 
 
 
Respectfully submitted, 
 
 
Mike Kingery 
Independent Internal Audit Program Manager

PROPOSED FY23 Audit Plan
April 26, 2022
Department
Program
Audit Type
Internal 
Resources or 
External Firm
Potential Scope/Audit Objective
Field Operations - Facilities 
Management
Facilities Management and 
Maintenance
Performance
External Firm
Program evaluation & Asset 
Management - review the 
process/controls in place and 
performance to determine efficiency & 
effectiveness including best practices.
Community Services - 
Housing
Housing Program
Performance & 
Compliance
External Firm
Best practices review of entire process; 
include annual recertification; public 
housing; Section 8; inspections; 
efficiency and effectiveness; 
performance management.
Community Services - 
Revitalization
Revitalization
Performance & 
Compliance
External Firm
Revitalization program evaluation - 
identify leading practices for ongoing 
review, assess process for effectiveness 
and efficiency, including spending, 
reporting, and compliance.
Innovation & Technology 
(IT)
Third-Party Risk
Performance & 
Compliance
External Firm
Assess the risks related to third-party IT 
vendors, including an inventory of 
providers.  Determine risk appetite, 
SLAs and/or contractual obligations, 
governance, and effectiveness of 
controls. Assess compliance with City's 
published policies and procedures.

PROPOSED FY23 Audit Plan
April 26, 2022
Department
Program
Audit Type
Internal 
Resources or 
External Firm
Potential Scope/Audit Objective
Innovation & Technology 
(IT)
Password Security
Performance & 
Compliance
External Firm
Determine effectiveness of password 
controls across City systems, including 
assessment of training/ awareness, 
frequency of password changes, and 
related policies and procedures.  
Determine if Police Department 
password controls and practices meet 
CALEA accreditation requirements.
Fire Department
Fire Asset Management
Performance
External Firm
Determine how assets are tracked and 
managed.  Assess efficiency and 
effectiveness of the following: 
acquisition process, costs, performance 
standards, risks, utilization, 
replacement, and operating & 
maintenance.
Citywide
Procurement Process
Performance
External Firm
Complete review of non p-card 
procurement process from posting 
opportunity through award; entry & 
approval of contracts, requistions, POs, 
invoice payments, and vendor 
onboarding.  Benchmark against other 
municipalities for staff size, 
responsibilities, and approval limits 
(staff and council).

PROPOSED FY23 Audit Plan
April 26, 2022
Department
Program
Audit Type
Internal 
Resources or 
External Firm
Potential Scope/Audit Objective
Citywide
City Fees Schedule
Performance
External Firm
Review of fees charged for general city 
services - business license, permitting, 
building/ safety inspections, penalty 
and/or late fees, etc.  This would 
exclude Development Impact Fees and 
rates for specific services used, like 
landfill, water/sewer, bulk trash, 
recycling, Courts, Civic Center rentals, 
Cemetery, etc.  Assess for 
reasonableness, streamline and/or 
simplify if possible; benchmark against 
other municipalities.
Police Department
Property Evidence
Performance & 
Compliance
Internal 
Resources
Prior to construction of new Evidence 
facility - Review security protocols; 
single point of failure; chain of custody 
and item preservation; access; etc.
Courts
Triennial Agreed Upon 
Procedures (AUP) Audit
Compliance
Internal 
Resources
Triennial assessment required by 
Arizona Supreme Court's 
Administrative Office of the Courts 
(AOC) to determine compliance with 
Minimum Accounting Standards (MAS) 
as prescribed by the AOC; covers 
1/1/2020 - 12/31/2022.

PROPOSED FY23 Audit Plan
April 26, 2022
Department
Program
Audit Type
Internal 
Resources or 
External Firm
Potential Scope/Audit Objective
Transportation - Airport
Airport Compliance
Compliance
Internal 
Resources
Airport Ops - leases; rates and charges 
(frequency of review); compliance with 
FAA (access control, haz mat, PII, etc.).
Citywide
Procurement Card (p-card)
Performance & 
Compliance
Internal 
Resources
Assessment of outliers, potential 
violations identified as part of 
continuous monitoring through Robotic 
Process Automation (RPA)/analytics.