Audit Plan 2013/14

 

Audit Subject Initial Objectives

City Attorney - Property & Public Liability Trust Fund

  • Determine whether internal controls are in place and operating effectively to minimize the risks associated with the administration of the Property & Public Liability (PPL) Trust Fund.

  • Evaluate application security & processing controls associated with the Risk Master system (used to administer the PPL Trust Fund) and its interface to the City's financial system.
   

City Manager - Public Defender Contracts

 

  • Evaluate internal controls related to the administration of public defender contracts.

Citywide - Disposal of Surplus Property

 

 

 

 

 

  • Determine whether City surplus property is managed and disposed of in accordance with applicable policies, procedures, and regulations.

  • Determine whether adequate internal controls are in place and operating effectively to minimize the risks associated with the various disposal methods and processes.

ERP System Implementation

  • Review financial processes associated with the Advantage Enterprise Resource Planning (ERP) system to determine whether:
    • Adequate internal controls are in place.
    • Previously identified post-implementation issues have been appropriately addressed.
    • The system substantially meets the requirements set forth in the vendor's response to the City's Request for Proposal.


Note: Due to its large scope and broad objectives, this audit may be conducted in more than one phase.

 

Financial Services - Payroll

 

 

 

 

 

 

  • Determine whether internal controls related to timekeeping, payroll processing, and payroll accounting are adequate to provide reasonable assurance that employees are paid accurately and in accordance with all applicable City policies, State statutes, and Federal laws.

  • Determine whether findings from our last Payroll audit have been effectively addressed.

Financial Services/Engineering/Transit -
Light Rail Project Cost Recovery

 

  • Determine whether all reimbursable light rail project costs are being

Library - Technology

 

 

 

  • Determine whether internal controls related to the use of technology (i.e. e-readers, public computers, automated processes, etc.) are in place and operating effectively to minimize the associated risks.

MFMD - Fire Prevention

 

 

  • Evaluate internal controls related to services, fees, & charges administered by the Fire Prevention Division of MFMD.

Police - Off-Duty Employment Program

 

  • Evaluate internal controls related to off-duty employment of police
    officers.

PRCF - Aquatics

  • Determine whether internal controls are in place and operating effectively to ensure aquatics revenues are safeguarded from loss.

  • Evaluate administrative processes associated with aquatics programs to ensure adequate controls are in place.

On-Going Audits and Follow-Up Reviews from 2012/13 Audit Plan
Audit Subject
Animal Control
Real Estate Leases
Fire Emergency Management (Follow-up)
Citywide Use of Temp Labor & Personal Services Contracts (Follow-up)

Scheduled Follow-Up Reviews
Audit Subject Initial Objectives
Citywide Cash Counts
Code Compliance
Wildland Task Force Reimbursements
AZ Museum of Natural History
Cemetery
Downtown Mesa Association (DMA) Contracts

The objective of each follow-up review is to 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).

Other Activities
Activity Description

Assistance to Other City Departments

Provide assistance upon request, such as internal control reviews, risk analysis, financial statement reviews, data analysis, etc.

   

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 credit card acceptance sites for compliance with PCI DSS.

Special Consulting Requests

Provide independent data collection, validation, and/or analyses upon request for Councilmembers, the City Manager, or Department Directors.