FY 2025-26 Audit Plan Memo

5850 W. Glendale Ave. 
623.930.2000 
Glendale, AZ 85301 
 
 
June 24, 2025 
 
 
Mayor and Council: 
 
 
Enclosed is the proposed Audit Plan covering Fiscal Year 2025-2026 for the City’s 
Independent Internal Audit Program (IIAP).  The plan includes a total of five 
audit projects which will be conducted using contracted third-party firms.  In 
addition, there is one more audit and two other audit-related activities to be 
performed by internal resources. 
 
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 – in conjunction with other audits completed in 
recent years – allows for deeper examination across multiple City departments, 
programs, and activities and recognizes the concerns of the Council and 
Management.  This proposed plan was discussed and approved at the June 5, 
2025, 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 FY26 Audit Plan
 
June 24, 2025
Department
Program
Auditor
Potential Scope
1
Police
Staffing Deployment / Beat 
Alignment
qualified 
vendor
Performance audit to review and compare PD staffing, spending, and calls for 
service, including allocation by patrol, beat alignment, vacancies, and use of 
overtime.  Determine potential for adding another patrol division based on 
analysis above.  Where appropriate, benchmark against other agencies for cities 
of similar size and call volume.
2
Community Services
Revite Grants Management 
Policies & Procedures
qualified 
vendor
Performance audit of the Finance and Compliance Division’s grant management 
policies and procedures to evaluate the effectiveness, efficiency, and compliance 
of processes applicable to U.S HUD-funded programs, to include CDBG, HOME, 
ESG, HOME-ARP and any other applicable funding.  Review procedures for grant 
monitoring, reporting, reimbursement, and fund tracking, with an emphasis on 
regulatory compliance and operational transparency. Assess internal controls, 
documentation, and resource allocation. Where feasible, benchmark against 
neighboring cities in terms of administrative performance.
3
Fire
Fire Prevention Office and 
Investigations
qualified 
vendor
Performance audit of the City’s fire prevention activities including routine fire 
and life safety inspections and fire protection system testing, fire prevention 
education, and fire investigations.  Determine if the City has adequate controls to 
promote fire prevention activities that are effective, efficient, and in compliance 
with applicable regulations.
4
Field Operations
Fleet Optimization
qualified 
vendor
As an extension of the FY23 Fleet Management audit, review fleet operations 
with focus on repair/labor costs, technician staffing, vehicle utilization, parts 
inventory management, replacement planning and funding, and reporting 
practices.  Analyze cost trends, operational efficiency, relevant policies, metrics 
(uptime, downtime, GPS data, etc.), and training records to identify potential 
process improvements supported by data-driven decision making.
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Proposed FY26 Audit Plan
 
June 24, 2025
Department
Program
Auditor
Potential Scope
5
Innovation & Technology 
(IT)
IT Risk Assessment
qualified 
vendor
Assess IT risks with respect to reasonable controls over existing IT inventory and 
access; cybersecurity; sensitive PII - PCI - PHI/HIPAA information controls; and the 
city's Technology Maintenance Fund.  Results of this assessment will formulate IT 
audit plan for next 3 years.
6
Court
Triennial Agreed Upon 
Procedures (AUP) Audit
IIAP
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; will cover   1/1/2023 - 12/31/2025.
7
HR/Budget & Finance
Payroll analytics                
(continuous monitoring)
IIAP
Assess the development and implementation of payroll analytics currently 
running to continuously monitor identified controls.  Assess usefulness of 
analytics and how quickly exceptions are identified and resolved.
8
Citywide
Risk Assessment
IIAP
Further refine the Risk Assessment process to provide more consistent, 
comparable risks that can be measured across departments in terms of impact 
and likelihood to formulate future audit plans.
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