PILLAR: Fiscally Sound
AGENDA DATE: February 25, 2026
COUNCIL DISTRICT(S): Citywide
DEPARTMENT: Office of the City Auditor
PRIORITY: Government Efficiency
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SUBJECT
Title
Authorize approval to amend the Office of the City Auditor’s Fiscal Year 2026 Audit Plan previously approved on November 12, 2025, by Resolution No. 25-2958A; received a request from the Committee on Government Efficiency proposing the following audit be prioritized and added to the approved Fiscal Year 2026 Audit Work Plan: Cost Benefit Analysis of Women, Infant, and Children Program Audit - Financing: No cost consideration to the City
Body
BACKGROUND
Since February 1979, the City Council required the City Auditor submit an annual Audit Plan to include identification of the scope of each audit to be conducted in terms of the organizations, programs, functions, or activities to be audited and, in terms of the audit, projected elements to be addressed.
On February 2, 2021, the City Council approved the City Auditor Responsibilities and Administrative Procedures (Resolution No. 21-0432), Section 8 (d), states the annual audit plan may be amended during the year with the recommendation of the Committee on Finance and approval of the City Council.
PRIOR ACTION/REVIEW (COUNCIL, BOARDS, COMMISSIONS)
The Committee on Finance was briefed on the amendment to the Fiscal Year 2026 Audit Plan on February 23, 2026.
FISCAL INFORMATION
No cost consideration to the City.