2026 FISCAL YEAR AUDIT PLAN
Table of Contents
A Letter from your Tulsa City Auditor
I am excited to present the Tulsa City Auditor’s FY2026 (July 1, 2025 - June 30, 2026) Audit Plan for the City of Tulsa.
Dear Tulsans,
In December 2024, I was elected as your City Auditor in the middle of the City’s Fiscal Year and our previous City Auditor’s Audit Plan. At that inauguration ceremony, I stated I had four main goals for this office:
-
Ensure the work of the City Auditor directly reflects the needs and concerns of our community.
-
Ensure integrity and objectivity within city government by performing our duty to investigate ethics complaints against our City officials with independence, objectivity and professionalism.
-
Commit to quality and productivity when reviewing the efficiency and effectiveness of our city’s operations and recommend ways to constantly improve.
-
Operate with accountability and transparency by giving our residents the data, information, and reports about our city’s performance in the media, languages, and contexts that our diverse public uses every day.
Voter turnout data trends speak to a declining trust in the government’s ability to deliver on its promises. I believe restoring public trust is imperative and the Tulsa City Auditor’s Office is a crucial part of this, as it holds the government accountable and makes it transparent to its public.
​
A local government that delivers on it’s promises is possible, as it can be less bureaucratic, and more efficient. It can reach lofty goals that change its residents’ lives. Audit work can help make this possible by understanding what residents need, and helping the City in using its limited resources more efficiently, effectively, and equitably to address those needs.
For the very first time, our Office sought input from the community. We sought feedback and listened to more residents than ever before, from both the public at large and internally within the City of Tulsa government. This aligns with my first goal of ensuring that the Office of the City Auditor’s work truly reflects the needs of the residents and makes Tulsans feel heard and empowered. This process included:
-
Reviewing community indicators
-
Surveying the community
-
Speaking and listening at town halls and the Mayor’s Community Conversations
-
Reviewing news articles
-
Engaging on social media
-
Reviewing lawsuits against the City
-
Surveying the employees
-
Meeting with department heads
-
Meeting with elected officials
Using community engagement to source audit topic ideas in this way is a relatively new and uncommon method in the city auditing space. It’s an essential component of the process, and our methodology has even become a model for other cities’ auditing departments.
This plan was developed based on a thorough risk-assessment process following the standards of the Institute of Internal Auditing. It is a flexible plan that can be adjusted throughout the year based on new risks that may arise.
I am looking forward to working with all of you as we make Tulsa everything that we want it to be for ourselves, our neighbors and our children.
​
Sincerely,
​
Tulsa City Auditor, Nathan Pickard, CIA
Planned Audits
The City Auditor’s Office has included the following audits in its plan with a goal of completing at least 10 audits in this upcoming fiscal year. Many changes occur throughout the year due to unexpected circumstances and emerging risks so this plan can change accordingly.
About the Office of the Auditor
OUR MISSION
Our mission is to provide accountability and build trust by listening to residents and employees, evaluating city systems and performance, and informing stakeholders through transparent reporting. We adhere to the Global Internal Audit Standards and uphold values of independence, accountability, trust, and access.
CITY AUDITOR AUTHORITY
The Office of the City Auditor is an independent body established by the City Charter to provide objective, risk-based, and trusted oversight of city operations. Elected by the public and supported through a protected budget, the City Auditor is empowered to access all city records and conduct audits, reviews, and investigations across departments and agencies.
According to the City Charter, Article IV, Section 5, “All officers, employees, divisions, departments, boards, authorities, commissions, and agencies of the City of Tulsa shall produce and make available to the City Auditor any records, accounts, personnel, facilities, and inventories which the City Auditor may request or require.”
CORE FUNCTIONS
The core functions of this office include conducting an annual audit plan, responding to ethics complaints, and fulfilling special requests from the Mayor and City Council. The audit work is structured and evidence-based: we understand city objectives, assess risks, test controls, and issue findings and recommendations to drive improvement. Reports are issued with clear criteria, causes, effects, and recommendations.
Listening is central to our process. We engage with residents through surveys, the 311 system, social media, and public forums. Internally, we hold interviews and surveys with staff and leadership. We plan to expand outreach through community engagement to better understand and evaluate resident outcomes.
Ultimately, we aim to strengthen city governance, risk management, and operational effectiveness by offering insight, foresight, and independent assurance. Trusted by both employees and residents, the Office of the City Auditor serves as a vital resource to ensure the City of Tulsa exceeds expectations and upholds public trust.
About the Audit Selection Process
The audit selection process varies from institution to institution, and is ultimately decided by the City Auditor. The Office of the City Auditor follows Institute of Internal Auditors standards in its audit selection process.
​
The Office of the City Auditor conducted a comprehensive risk assessment aligned with internal audit standards and best practices. This multi-phase process ensures that audit resources are directed toward the most impactful areas of city operations while remaining responsive to evolving needs.
1
COLLECT RISK INFORMATION
The first phase involved collecting information about these risks from a variety of sources. We gathered input from the public through community indicators, surveys, social media, news articles, community events, and lawsuits. Within the organization, we interviewed department heads, surveyed employees, and consulted with boards, commissions, and elected officials. We also leveraged insights from our own audit team, members of the audit committee, and peer audit organizations and used financial and HR data systems to look for negative risk trends.
2
PRIORITIZE RISK
In the second phase, we prioritized risks to formulate audits using several criteria: the availability of evidence, audit cost versus benefit, staff expertise, and organizational capacity. This helped us translate identified risks into potential audits with a clear rationale.
3
DETERMINE AUDITS
Next, we determined which audits to pursue, incorporating input from internal staff, City Councilors, and the Mayor. Ultimately, the elected City Auditor made the final decision. We compiled a list of the top 20 potential audits. The result is a balanced, dynamic plan that considers strategic priorities, resource availability, and emerging risks.
This process, guided by audit standards, ensures that our work supports the city’s governance, risk management, and control processes. It also promotes transparency, responsiveness, and accountability. Our goal is to listen, evaluate, and inform—providing valuable insights that improve city operations and serve the public interest.
Fiscal Year 2026
Operating Budget
The Office of the City Auditor includes a team of up to 14 full-time employees of auditors, audit managers, data analysts, performance auditors, IT auditors, communications professionals, and administrative professionals. The majority — nearly 94 percent — of the total operating budget goes towards salaries and wages.
$1,772,000
Personnel Costs
$9,000
Technology, Materials & Supplies
$111,000
Contract Services
& Charges
$1,892,000
Total Budget
Fiscal Year 2026 Organizational Chart
Once all proposed roles are filled, the Office of the City Auditor will have increased its personnel by 27 percent. Previously, the Office conducted an average of ten audits per year. The following FY 2026 Audit Plan for the City of Tulsa includes 21 potential audits, with a goal of expanding community engagement and communication with the public. The Office of the City Auditor will need more capacity in order to execute the expanded audit plan.
How Audits are Conducted
This year’s audit plan incorporates performance, financial, information technology audits and community engagement to ensure we are focusing on the right risks and processes that affect the community the most.
As a team of internal audit professionals, the Office of the City Auditor adheres to the highest professional standards and utilizes diverse approaches, including:
After the Audit
AUDIT FINDINGS AND RECOMMENDATIONS
Following an audit, findings are shared with the Mayor, City Council, City management, and the public to promote transparency and drive meaningful change. Audits identify inefficiencies, risks, and areas for improvement, as well as provide data-driven recommendations that help City departments enhance service delivery, optimize financial practices, and strengthen public trust. These recommendations are shared with appropriate department heads.
MONITORING IMPLEMENTATION PROGRESS
After an audit report is issued, the Office of the City Auditor follows up with department managers to track their progress in implementing corrective actions. Each year, departments are required to report on their efforts, detailing whether recommended changes have been completed, are in progress, or will not be pursued due to changing conditions. This ongoing monitoring process helps maintain accountability and ensures that audit findings are not just documented but acted upon.
Questions & Comments
At this time, the Office of the City Auditor is seeking community input for four audits currently in the discovery phase. Please select the audit(s) where you would like to share your knowledge, experience, or insight.
This audit will answer the question: Is the City effectively identifying missed fee opportunities and ensuring vendors accurately remit collected taxes to maximize revenue and maintain strong financial accountability?
This audit will answer the question: How effectively does the City address homelessness in coordination with other groups, and how well do housing permitting and development services support community needs, as identified by citizens in the recent survey?
This audit will answer the question: Are the City of Tulsa’s processes for purchasing and maintaining assets efficient, cost-effective, and aligned with best practices to ensure accountability, proper stewardship, and long-term performance of the asset?
This audit will answer the question: How effective are the governance, oversight, and financial management practices of the City’s authorities, boards, and commissions in ensuring transparency, accountability, and alignment with City policies and objectives?