TO: Mayor and Commissioners
FROM: Elena Georgiev, Internal Auditor
THROUGH: Terrence R. Moore, ICMA-CM
DATE: September 22, 2026
Title
FISCAL YEAR 2026-2027 INTERNAL AUDIT PLAN
Body
Recommended Action:
Recommendation
Motion to approve the FY 2027 Draft Internal Audit Plan
Body
Background:
The work of the Office of the Internal Auditor is conducted in accordance with the Generally Accepted Auditing Standards (GAGAS). These standards require that the Internal Auditor establishes a risk-based plan, consistent with the City’s goals, strategies, and risks, and that plan is reviewed and approved by the City Commission.
City Attorney Review:
N/A
Funding Source/Financial Impact:
N/A
Timing of Request:
N/A