25-1073 : Annual Audit Plan Fiscal Year 2026

This document outlines the Annual Audit Plan for Fiscal Year 2026 for the City of Buffalo's Department of Audit and Control. The plan details the methodology for selecting audits, which is based on a risk assessment considering financial and control risks across various city departments. Key areas identified as high-risk due to their budget size and control complexities include Fringe Benefits, Police, and Fire departments. The plan also lists specific audits planned for FY2026, such as follow-ups on cell phone utilization and city clerk revenue, as well as new audits for seized funds at the BPD and internal controls over ARPA funds. The department aims to improve efficiency, effectiveness, and transparency through these independent audits, adhering to professional auditing standards.