Receive and file the Yolo County Division of Internal Audit Fiscal Year 2025–26 Annual Report. (No general fund impact) (Lugo)

Receive and file the Yolo County Division of Internal Audit Fiscal Year 2025–26 Annual Report.

The Division of Internal Audit provides independent and objective assurance, advisory, and investigative services designed to strengthen accountability, improve County operations, and support responsible stewardship of public resources.

During Fiscal Year 2025–26, the County strengthened the governance framework supporting Internal Audit, including establishment of a standalone Audit Committee and development of updated governing charters. Internal Audit also established a formal reporting framework to provide the Audit Committee, Board of Supervisors, and public with greater visibility into audit activities, results, and the Division's overall performance.

Consistent with this framework, the Fiscal Year 2025–26 Annual Report provides an overview of Internal Audit activities and accomplishments, including risk-based audit planning, audit and assurance activities, follow-up on prior audit recommendations, administration of the County's Whistleblower Hotline, and continued development of the Division's audit capabilities. The report also outlines Internal Audit's priorities for Fiscal Year 2026–27.

Staff recommends that the Board receive and file the Annual Report.

The Division of Internal Audit collaborated with the Audit Committee, County Administrator’s Office, Department of Financial Services, County Counsel, and County departments in carrying out the activities described in the Annual Report.