Internal Audit Activity Report as of December 31, 2025 – Natalie Minami-Valdivia, Principal Internal Auditor

Summary

This report details the Internal Audit activity for the quarter ending December 31, 2025. Key activities include:

• Projects Completed: The Fire Prevention Bureau Revenue Recovery Audit – Part I was completed on December 31, 2025.
• Projects in Progress: The Fire Prevention Bureau Revenue Recovery Audit – Part II is ongoing.
• Continuous Auditing: Tests were conducted on user access controls for Digital Health Department (DHD), Active Directory (AD EE), and the California Environmental Reporting System (CERS). Issues identified were shared with relevant departments and corrected.
• Outstanding Audit Items: Out of 30 total audit items across six projects, 28 remain outstanding, with only two implemented during the quarter.
• Outstanding Priority 1 Audit Items: Eight critical control weakness items remain outstanding, with anticipated completion dates generally by March 31, 2026. These include recommendations for take-home vehicle approvals, deposit practices, Glendale Care Program recertification, and various Fire Prevention Bureau revenue recovery procedures.
• Advisory Services: Internal Audit team members provided advisory services to the City Treasurer's Office (Investment Policy, PCI Compliance) and Glendale Water & Power (Energy Risk Management).

Citizen Impact

This report highlights ongoing efforts to ensure financial controls and revenue collection within city departments. While specific citizen impact is not detailed, the audit findings and recommendations aim to improve the efficiency and effectiveness of city services.

Confidence

high