Internal Audit

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Our Mission

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

To contact Internal Audit please call (559) 621-7072 or (559)-621-CITY (2489)

Annual Reports:

Fiscal Year 2023

FY23 Annual Risk Assessment

Fiscal Year 2022

FY22 Annual Risk Assessment

Fiscal Year 2021

2021-01 Fire Department Payroll Audit

CY 2021 Memo – Calendar Year 2020 Annual Citywide Risk Assessment Rollover

2021-02 Planning and Development – Parking Division Follow Audit

2021-03 Follow-up Review: Police Department Payroll and Work Permits

2021-04: Transportation Department Grants Management Audit Report

Fiscal Year 2020

2020-01 Follow Up Review – Department of Public Utilities Non-Exclusive Franchise Agreement for Roll-Off Collection Services


2020-02 Department of Works Consultant Service and Project Management

FY20 Annual Citywide Risk Assessment

Fiscal Year 2019

2019-01 Transitional Review of Parking Services.

2019-02 CVCSF – Granite Park

2019-02 – Attachment A – CVCSF Management Response

2019-03 Police Department Payroll and Work Permits

Fiscal Year 2018

2018-01 – Department of Public Utilities Non-Exclusive Franchise Agreement for Roll-Off Collection Services

Fiscal Year 2016

N/A

Fiscal Year 2015

6/10/15 – Follow-Up Review – Compliance and Internal Control Limited Scope Audit – City’s CAL-Card Purchase Program

2/27/15 – Follow-Up Review – Internal Control & Inventory Audit of the Police Department’s Property & Evidence Control Section (PECS)

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