We are pleased to present our Palm Beach County Office of Inspector General Fiscal Year 2025 Annual Risk Assessment and Audit Plan (attached). Our “audit universe” is comprised of the County, 39 municipalities, and special districts under our jurisdiction. Our goal is to make the most effective use of our resources 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 in order to best utilize our limited resources in FY 2025.

The risk assessment process was conducted using a combination of several methods of research and information gathering in order to create an overview of the risks for entities within our jurisdiction. Risks were assessed based on their global area of significance and impact.

Our audits will be directed in the following areas:

• Contracts/agreements including management activities, requirements, expenditures, and deliverables;
• Water and Sewer Utility Billing and Cash Receipts;

• Permitting including processing activities, permit applications and related support, permit fees and related cash receipt activities, requirements, and transactions;
• Purchasing Cards;
• Law Enforcement Overtime;
• Grants including management activities, requirements, expenditures, reporting, and deliverables;
• Construction contracts including but not limited to projects funded by the One Penny Sales Surtax and the Coronavirus State and Local Fiscal Recovery Funds; and
• IT network security.

Throughout the year, we may adjust our work to accommodate management requests or as new challenges arise or priorities change to ensure we are covering 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.