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Audit Subject
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Initial Objectives
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Fire - Emergency Management
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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.
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Fire - Wildland Task Force
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Evaluate the processes in place
to ensure the City receives the maximum available
reimbursements for wildfire services provided to the
State.
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Police - RICO Funds
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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.
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PRCF - Cemetery
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Evaluate the adequacy of internal
controls related to revenues, inventory, and other
resources.
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Financial Services - Decentralized Banking
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Evaluate the adequacy of internal
controls related to City bank accounts managed outside
of the Accounting Division.
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DMA
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Verify compliance with contract
terms.
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Code Compliance
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Verify compliance with CDBG
funding requirements.
Identify best practices and
research potential alternative strategies and/or funding
models.
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Museums
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Evaluate the adequacy of internal
controls related to funding, special programs, conflicts
of interest, cash handling, etc.
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Special requests
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Special requests by the City
Council or City Manager may require immediate attention
and may supersede a scheduled audit.
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Other Audits (as time permits):
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ITD - Disaster Recovery
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Perform an analysis of the
current risk environment; reconcile to ITD’s disaster
recovery plans, identifying any significant gaps.
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Fire - Prevention
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Evaluate the adequacy of internal
controls related to the management of fees and fee-based
services.
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Citywide - Building Access/Security
(C-Cure)
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Determine whether access to City
facilities is effectively managed and determine whether
adequate internal controls are in place.
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On-Going Audits from 2010/2011 Audit Plan |
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Audit Subject
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Initial Objectives
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Citywide - Use of Temporary Labor and Personal
Services Contracts
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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.
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Citywide - Use of State Contracts and
Cooperative Agreements
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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.
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Fleet Services - Fuel Management & Procurement
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Evaluate the processes used by
Fleet Services to procure and manage fuel.
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Follow-Up Reviews |
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Audit Subject
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Follow-up Objective
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Skilled Trades Contracting
Southwest Ambulance Contract
Payroll
Procurement Services RFP/B
Stimulus Funds
Procurement Card Program
Custodial Services Contracts
Citywide Petty Cash & Change Funds
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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).
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Consulting & Investigative Services |
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Activity
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Description
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Fraud & Ethics Hotline Investigations
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Monitor the Fraud and Ethics
Hotline and perform investigations as needed.
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Payment Card Industry Data Security Standards
(PCI DSS) Reviews
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Review all credit card acceptance
sites for compliance with PCI DSS.
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Assistance to Other City Departments
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Provide customer assistance of a
short duration upon request; generally 40 hours or less.
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Council Report Reviews
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Perform periodic verifications of
financial data and other information presented in
Council Reports.
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MesaStat Observations/Reviews
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Attend/review MesaStat
presentations of performance measurement and financial
data.
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CityEdge
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Monitor project activities and
offer audit perspective as appropriate.
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