City of Mesa, Arizona

Audit Subject

Initial Objectives

Fire - Emergency Management

Evaluate the Fire Department’s use of grants for Emergency Management purposes, to verify compliance with grant requirements and determine whether adequate controls are in place over expenditures and inventory. 

Fire - Wildland Task Force

Evaluate the processes in place to ensure the City receives the maximum available reimbursements for wildfire services provided to the State.

Police - RICO Funds

Evaluate the Police Department’s use of RICO funds, to verify compliance with statutory and other requirements, and determine whether adequate controls are in place.

PRCF - Cemetery

Evaluate the adequacy of internal controls related to revenues, inventory, and other resources.

Financial Services - Decentralized Banking

Evaluate the adequacy of internal controls related to City bank accounts managed outside of the Accounting Division.

DMA

Verify compliance with contract terms.

Code Compliance

Verify compliance with CDBG funding requirements.

Identify best practices and research potential alternative strategies and/or funding models.

Museums

Evaluate the adequacy of internal controls related to funding, special programs, conflicts of interest, cash handling, etc.

Special requests

Special requests by the City Council or City Manager may require immediate attention and may supersede a scheduled audit.

Other Audits (as time permits):

ITD - Disaster Recovery

Perform an analysis of the current risk environment; reconcile to ITD’s disaster recovery plans, identifying any significant gaps.

Fire - Prevention

Evaluate the adequacy of internal controls related to the management of fees and fee-based services.

Citywide - Building Access/Security

                (C-Cure)

Determine whether access to City facilities is effectively managed and determine whether adequate internal controls are in place.

Audit Subject

Initial Objectives

Citywide - Use of Temporary Labor and Personal Services Contracts

Evaluate the use of temporary agency workers and personal services contractors citywide for compliance with applicable policies, regulations, and contract terms.

Verify that adequate controls are in place and operating effectively to ensure the costs associated with the use of temporary agency workers and personal services contractors are reasonable and appropriately managed.

Citywide - Use of State Contracts and Cooperative Agreements

Verify that adequate controls are in place and operating effectively to ensure that state contracts and cooperative agreements are used only when they provide the best value for the City. 

Fleet Services - Fuel Management & Procurement

Evaluate the processes used by Fleet Services to procure and manage fuel.

Audit Subject

Follow-up Objective

Skilled Trades Contracting

Southwest Ambulance Contract

Payroll

Procurement Services RFP/B

Stimulus Funds

Procurement Card Program

Custodial Services Contracts

Citywide Petty Cash & Change Funds

Verify that corrective action(s) agreed to in response to the audit have been implemented as agreed and were effective in resolving the related audit finding(s).

Activity

Description

Fraud & Ethics Hotline Investigations

Monitor the Fraud and Ethics Hotline and perform investigations as needed.

Payment Card Industry Data Security Standards (PCI DSS) Reviews

Review all credit card acceptance sites for compliance with PCI DSS.

Assistance to Other City Departments

Provide customer assistance of a short duration upon request; generally 40 hours or less.

Council Report Reviews

Perform periodic verifications of financial data and other information presented in Council Reports.

MesaStat Observations/Reviews

Attend/review MesaStat presentations of performance measurement and financial data. 

CityEdge

Monitor project activities and offer audit perspective as appropriate.