Internal Audit
Contact Us
Jane Sumpter
Budget Manager
2440 Tulare St.
Suite 100
Fresno, CA 93721
(559) 621-7058
E-Mail Us
Department Home


Mission Statement

The mission of the Internal Audit Program (Program) is to assist the City in improving operations by promoting an economical,efficient, effective and fully accountable City government. We are committed to continual improvement of the audit process itself to make it ever more responsive to the City's changing needs The Program provides a broad array of audit services to its primary clients: the Mayor, the City Council and the City Manager.

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management,control, and governance processes.

Purpose:

The Program's primary goal is to make the City of Fresno a model of effective operations to efficiently serve taxpayers and public agencies by eliminating wasteful and redundant activities and increasing the efficiency and effectiveness of operations. The goal will be achieved through reviews which appraise policies, plans, procedures, laws, ordinances and records. Management will provide the support necessary to ensure that the Program affords the City of Fresno the full range of value and services intended.

Administrative Order 1-10
Administrative Order 1-12

To contact Internal Audit please call 559-621-7072 or 559-621-CITY

Internal Audit Reports

Fiscal Year 2015

11/24/14 – Follow-Up Review – Citywide Cash Count Audit – Petty Cash and Change Funds

11/20/14 - Follow-Up Review - Cash Counts Audit - Police Department Investigative, Buy and "Flash Funds"


11/10/14 - Compliance and Internal Control Limited Scope Audit - City's CAL-Card Purchase Program

8/28/14 – Internal Control & Inventory Audit of the Police Department’s Property & Evidence Control Section (PECS)

Fiscal Year 2014

5/9/14 – Cash Counts Audit – Police Department Investigative, Buy and “Flash” Funds

5/9/14 – Citywide Cash Count Audit – Petty Cash and Change Funds


5/2/14 – Follow-Up Review – Limited Scope Audit of the City’s Transient Occupancy Tax (Room Tax) Program


3/19/14 – Limited Scope Audit of the Non-Exclusive Franchise Agreements for Roll-Off Collection Services


10/25/13 – Follow-up Review – Limited Scope Audit of DPU & DPW Property Revenue Leases – Compliance & Internal Controls


10/16/13 – Follow-Up Review – Limited Scope Audit of PARCS Property Revenue Leases – Compliance & Internal Controls


10/2/13 – Limited Scope Audit of the City’s Transient Occupancy Tax (TOT) Program

Fiscal Year 2013

4/16/13 – Citywide Limited Scope Audit of City-Owned Property Revenue Leases – PARCS

4/4/13 – Citywide Limited Scope Audit of City-Owned Property Revenue Leases – DPU & DPW


3/18/13 – Citywide Limited Scope Audit of City-Owned Property Revenue Leases – Airport, Fire & ISD Only


2/13/13 – Follow-up Review – Parking Citations Revenue and Internal Controls Limited Scope Audit


8/16/12 – Limited Scope Audit of Parking Citations Revenue and Internal Controls

Fiscal Year 2012

6/27/12 - Follow-up Review – Physical Inventory of City-Owned Buildings, Land & Pledged Assets Audit

6/25/12 – Follow-up Review – Compliance and Internal Control Limited Scope Audit of City’s CAL-Card Purchase Program


5/8/12 - Follow-up Review - Limited Scope Audit of Parking Permits and Internal Controls


1/25/12 - Follow-up Review - Limited Scope Audit of Parking Meter Revenues and Internal Controls

12/12/11 - Follow-up Review - Citywide Cash Count Audit - Petty Cash and Change Funds

12/5/11 – Follow-up Review – Cash Counts – Police Department Investigative, Buy and “Flash” Funds Audit


11/10/11 - Compliance and Internal Control Limited Scope Audit - City's CAL-Card Purchase Program


9/20/11 - Follow-up Review - GSD (DPW) Facilities Management Revenue Property Leases Audit

8/22/11 - Limited Scope Audit of Parking Permits and Internal Controls

7/18/11 - Physical Inventory of City-Owned Buildings, Land and Pledged Assets Audit

Fiscal Year 2011

6/30/11 - Limited Scope Audit of Parking Meter Revenues and Internal Controls

5/2/11 - Follow-up Review - Transportation/FAX Revenue Contracts Audit

4/18/11 - Citywide Cash Count Audit - Petty Cash and Change Funds

3/7/11 - Follow-up Review - Department of Public Utilities' (DPU) Revenue Contracts and Property Leases Audit


2/23/11 - Follow-up Review - PARCS Revenue Property Lease Audit


2/14/11 - Follow-up Review - Citywide Contract Compliance Audit

2/9/11 - Follow-up Review - Information Service Department's (ISD) Revenue Contracts and Property Lease Audits

2/2/11 - Follow-up Review - Airport Revenue Property Lease Audits


11/17/10 - Worker's Compensation Program Audit

11/8/10 - GSD Facilities Management Revenue Property Leases Audit

9/10/10 - Transportation/FAX Revenue Contracts Audit

9/8/10 - Follow-up Review - Airport and The Hertz Corporation Contract Audit

9/2/10 - Information Services Department's (ISD) Revenue Contracts and Property Leases Audit

Fiscal Year 2010

6/28/10 - Public Utilities' Revenue Contracts and Property Leases Audit

6/8/10 - PARCS Revenue Property Lease Audit


6/1/10 - Airport Revenue Property Lease Audits


3/22/10 - Follow-Up Review - PARCS Equipment, Small Tools, Materials and Supplies Inventory Audit


3/1/10 - Follow-Up Review - City/United Way of Fresno County Contract Audit


2/16/2010 - Citywide Contract Compliance Audit

1/27/10 - Contract Audit - Airport and the Hertz Corporation Contract


1/15/10 - Citywide Cash Counts and Administrative Order 1-2 Compliance Audit


12/18/09 - Follow-Up Review - PARCS New Reservation System Audit


10/14/09 - Follow-Up Review – PARCS Cash Handling and Internal Controls Audit


10/14/09 - Follow-Up Review – City/ACE Parking Management Contract Audit

09/04/09 - Follow-Up Review – Fire Department Cash Receipts and Accounts Receivable Audit

08/14/09 - Follow-Up Review – Limited Scope Review of Office Depot’s Invoice Pricing/Discounting

07/24/09 - Follow-Up Review – General Services Fleet Fuel Operations Audit

07/10/09 - PARCS Equipment, Small Tools, and Materials & Supplies Inventory Audit

Fiscal Year 2009

06/19/09 - City/United Way of Fresno County Contract Audit

05/20/09 - Follow-Up Review – Fire Department Contracts and Grants Audit

05/08/09 - PARCS New Reservation System Audit

04/03/09 - Follow-Up Review – Public Works Capital Projects Processes & Overhead Rates/Billing Procedures Audit

04/01/09 - Airport/ACE Parking Management Contract Audit

03/23/09 - PARCS Cash Handling and Internal Controls Audit

02/12/09 - City/ACE Parking Management Contract Audit

12/22/08 - Follow-Up Review – Transportation – FAX Grant Negative Interest Audit

12/04/08 - Follow-Up Review – PD Public Safety Officers Procedural Bill of Rights (POBOR) Mandate Process Audit

10/31/08 - Fire Department Cash Receipts and Accounts Receivable Audit

09/29/08 - General Services Fleet Fuel Operations Audit

09/05/08 - Follow-Up Review – Transportation – FAX Fare Box Audit

09/03/08 - Limited Scope Review of Office Depot’s Invoice Pricing/Discounting

Fiscal Year 2008

05/22/08 - Follow-Up Review – General Services Facilities Management Division Audit

05/08/08 - Fire Department Contracts and Grants Audit

05/06/08 - Follow-Up Review – Planning & Development Accounts Receivable & Draw Down Accounts Audit

04/07/08 - Follow-Up Review – Code Enforcement Warnings, Notices, Citations, and Fines Process Audit

04/04/08 - Follow-Up Review – Code Enforcement Work Assignment/Work Flow Process Audit

03/25/08 - Public Works Capital Projects Processes & Overhead Rates/Billing Procedures Audit

03/25/08 - Transportation – FAX Grant Negative Interest Audit

02/25/08 - Police Department Public Safety Officers Procedural Bill of Rights (POBOR) Mandate Process Audit

02/12/08 - Follow-Up Review – Regional Parks Entrance Fees & Parks Capital Expenditure Funds Audit

10/31/07 - Follow-Up Review – Planning and Development Cash Receipts Audit

10/12/07 - Follow-Up Review – Code Enforcement Request for Service Process Audit

10/02/07 - Transportation – FAX Fare Box Audit

08/27/07 - General Services Facilities Management Division Audit

08/16/07 - Planning & Development Accounts Receivable and Draw Down Accounts Audit

07/19/07 - Follow-Up Review – Police Department Property & Evidence Control Section Audit

07/05/07- Follow-Up Review – Planning and Development Contracts & Grants Audit