Attachments

20261001-135117-8e1-FY 2027 Annual Audit Plan.pdf

The Palm Beach County Office of Inspector General has released its Fiscal Year 2027 Annual Risk Assessment and Audit Plan, identifying areas where independent audits can help protect public funds and improve government operations.

The Office’s jurisdiction includes Palm Beach County, 39 municipalities, and two special districts. Our goal is to make the most effective use of our resources by focusing on areas of high risk for fraud, waste, and abuse, as well as areas where costs can be reduced or revenue increased. To this end, we conducted a comprehensive risk assessment using research and information gathering to evaluate risks for entities within our jurisdiction. We assessed risks based on their global area of significance and impact.

We will direct our audits and reviews to the following areas:

• Recruitment, Selection, and Screening;
• Grant Eligibility and Use;
• Fire and EMS Personnel Qualifications and Credentials;
• Management of Law Enforcement Overtime Costs;
• Public Works Construction Contracts;
• Palm Beach County Housing Bond Loan Program;
• Procurement of Single and Sole Source Contracts;
• Redevelopment Trust Fund Expenditures;
• Water and Sewer Utility Billing;
• Network Vulnerability Management; and
• Disaster Recovery.

Throughout the year, we may adjust our work to accommodate management requests or as new challenges arise or priorities change to ensure we cover the most relevant and timely issues.

We look forward to our continued service to the citizens of Palm Beach County in promoting accountability, efficiency, and effectiveness in government.