O
ctober 23, 2023
To: City of Stockton Audit Committee
From: Moss Adams, LLP
Subject: FY 23-24 Internal Audit Program Adjustment
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As a result of emerging needs observed by the City Auditor and identified by management, we propose the following changes to the FY23-24 Internal Audit work plan. These changes are cost-neutral.
Postpone to FY24-25 or Cancel:
Project Budget Planned Timing Notes
Fire Dispatch Efficiency Study $40,000 July-October Cancel; Fire Department will pursue a staffing and scheduling study that would be best conducted by an
industry-specialized firm.
Phase 3 ERP Internal Controls
Review
$30,000 September-December Postpone to next FY due to ASD capacity.
Contract Audit, auditee TBD $35,000 March-June Postpone to next FY due to ASD capacity.
Add to FY23-24:
Project Budget Proposed Timing Notes
Hotel, Motel, Lodging
Ordinance Benchmarking
$30,000 November-February Requested by Economic Development Department.
Animal Shelter Efficiency Study $35,000 November-February Requested by City Manager’s Office.
City Charter Best Practice
Review
$40,000 December-March Identified by City Auditor and confirmed with City Manager’s Office.
Attachment A