Title
COMMISSION AUDITOR PRESENTATION ON THE DRAFT 2026 RISK ASSESSMENT AND AUDIT PLAN AND COMPLETED AUDITS OF:
- WASTE PRO SANITATION COLLECTION AND DISPOSAL CONTRACT
- LOBBYISTS CONTRACTS (ERICKS CONSULTANTS, LAWRENCE J. SMITH P.A., AND SMITH, BRYAN & MYERS, INC.)
Summary Explanation and Background
SUMMARY EXPLANATION AND BACKGROUND:
1. On April 16, 2025, the City Commission approved the Fiscal Year (FY) 2025 Audit Plan, which included audits of the Waste Pro Sanitation Collection and Disposal Contract and the Lobbyist Contracts (Ericks Consultants, Lawrence J. Smith, P.A., and Smith, Bryan & Myers, Inc.). These were the final two audits scheduled under the FY2025 Audit Plan and have been completed. Both reports are attached to this agenda. The Commission Auditor will present the audit findings and be available for discussion during the meeting.
2. The FY2025 Audit Plan also included completion of a Risk Assessment and development of the Fiscal Year 2026 Audit Plan for presentation to the City Commission.
3. The Risk Assessment was conducted in three phases:
Phase 1 - Gather Information - Information Gathering: Conducted surveys and interviews with leadership, functional areas, and select stakeholders to identify key initiatives and potential impacts to the City’s risk profile.
Phase 2 - Evaluate Risks - Prioritized areas of concern based on risk to business performance, potential organizational impact, and likelihood of occurrence. Considered the maturity of governance structures, internal controls, monitoring systems, and feedback mechanisms.
Phase 3 - Audit Planning: Proposed internal audit projects based on the City’s overall risk universe, incorporating both high- and medium-rated risk areas, and identified projects for ongoing evaluation throughout the fiscal year.
4. Attached is the draft FY2026 Audit Plan, which includes the following proposed audits:
1) Review the City's purchasing and RFP processes to ensure fair, competitive bid...
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