INTERNAL AUDITING SERVICESCouncil Audit CommitteeApril 20, 2026 INTERNAL AUDITOR DUTIES•INTERNAL AUDIT• Serves as senior representative to Council and Audit Committee• Develops and updates Annual Audit Plan, provides status reports, and coordinates with the External Auditor.•RISK ASSESSMENT• Conducts periodic assessments, reviews policies, procedures and practices, and evaluates overall control environments, including management and staff.•INTERNAL CONTROLS• Evaluates internal controls, reports on deficiencies and risks, and presents those findings to the City Manager and Council Audit Committee.•PERFORMANCE AND OPERATIONAL• Completes performance and operational audits of departments and prepares reports and collaborates with management.•FOLLOW-UP AND REPORTING• Conducts follow-ups and verification of findings • Provides City with tools and processes to facilitate resolution • Delivers quarterly and annual reports to the Council Audit Committee and City Council.
TIMELINE AND FUTURE• Work will begin shortly after Council Approval, estimated for early June 2026.• Reports will be provided quarterly and annually to the Council Audit Committee and City Council summarizing audit activities, findings, and status of recommendations.• Contract will last an initial three (3) years, with the option to renew for up to two (2) one-year options.
SCORESAverage Hourly RateFinal Combined ScoresProponent’s Name$192.0091.33UHY Advisors Mid-Atlantic, Inc.$246.6790.15Plante MoranUHY Advisors Mid-Atlantic, Inc• City of Los Angeles Department of Building and Safety• City of Los Angeles Economic & Workforce Development Department• City of Los Angeles, Office of the Controller• City of Los Angeles Harbor Department• Los Angeles Unified School District• County of Riverside• County of San Bernardino• County of Orange Plante Moran• City of Concord• City of Mountain View• City of Milpitas• City of Daly City• County of Sonoma RECOMMENDATION• Staff has evaluated and scored all proposals received from the RFP. • Costs were not revealed until after staff scored the proposals. • Staff recommends contracting with UHY Advisors Mid-Atlantic, Inc. as they were the highest rated and more affordable than the 2ndhighest rated proposal.