austin audit

7/25/2019 Austin audit

1/15

CityAuditor

CorrieStokes

CIA,CGAP,CFE

DeputyCityAuditor

JasonHadavi

CPA,CFE

AReporttothe

AustinCityCouncil

Mayor

SteveAdler

MayorPro

Tem

KathieTovo

CouncilMembers

OraHouston

DeliaGarza

SabinoRenteria

GregorioCasar

AnnKitchen

DonZimmerman

LesliePool

EllenTroxclair

SheriGallo

CityofAustin

Officeofthe

City

Auditor

ThreeYearFollowupAudit

January2016

REPORTSUMMARY

Weconfirmedthat10of15recommendations,reportedasimplemented,

werefullyimplemented.Additionally,wefoundthatmanagementdidnot

implementallrecommendationsinatimelymanner.

AUDITREPORT


2/15

AUDITNUMBER:AU16102

DATE ISSUED:January 27, 2016

TABLEOFCONTENTS

BACKGROUND...............................................................................................................................

1

OBJECTIVE,SCOPE,ANDMETHODOLOGY.......................................................................................2

WHATWEFOUND..........................................................................................................................3

Appendices

AppendixA: ManagementResponse.................................................................................................... 8

AppendixB: OriginalAuditReportSummary&Recommendations................................................... 10

GOVERNMENTAUDITING

STANDARDS

COMPLIANCE

WeconductedthisperformanceauditinaccordancewithGenerallyAcceptedGovernmentAuditing

Standards.Thosestandardsrequirethatweplanandperformtheaudittoobtainsufficient,

appropriateevidencetoprovideareasonablebasisforourfindingsandconclusionsbasedonour

auditobjectives.Webelievethattheevidenceobtainedprovidesareasonablebasisforourfindings

andconclusionsbasedonourauditobjectives.

AUDITTEAM

OlgaOvcharenko,

CGAP,

CICA,

CRMA,

Quality

Assurance

Coordinator

KathieHarrison,CGAP,CFE,CICA,AuditorinCharge

JoJoCruz,CICA,CRMA

AndrewKeegan,CIA,CGAP

CarolineKirschner,Auditor

NehaSharma,CIA,CPA,CISA

KarlStephenson,CGAP,CICA

OfficeoftheCityAuditor

phone:(512)974

2805

email:[email protected]

website:http://www.austintexas.gov/auditor

Copiesofourauditreportsareavailableathttp://www.austintexas.gov/page/archiveauditorreports

Printedonrecycledpaper

Alternateformatsavailableuponrequest


3/15

BACKGROUND

Aspartoftheauditprocess,weprovidedrecommendationstoCity

managementto

address

risks

identified

during

audits.

From

fiscal

year

2013

fiscalyear2015,wemade91recommendations.

AccordingtotheCityCouncilapprovedpolicyandrelatedresolution,theCit

Managerisresponsibleforestablishingaprocesstoensuretimely

implementationofauditrecommendations,includingcreatingactionplanst

addressrecommendationsandperiodicallyreportingthestatustoCouncil.

OBJECTIVEANDSCOPE

Theobjectiveoftheauditwastosummarizeimplementationtrendsfor

recommendationsissuedbyourofficeandtofollowuponhighrisk

recommendationsfrom

the

past

three

years

of

OCA

audits.

The

audit

scope

included15of53recommendationsreportedasimplementedfromfiscalyear

2013tofiscalyear2015.

WHATWEFOUND

Wereviewedauditfindings,recommendations,andthestatusof

recommendationsreporttodeterminewhichrecommendationsreportedas

implementedshouldbetested. Basedonouranalysis,weselected15highrisk

recommendationsfrom6auditreportsissuedwithinourscopeperiod:

AustinTravisCountyEmergencyMedicalServices

CemeterySales

&

Administration

ContractDevelopment&Approval

InformationTechnology&Planning

ParklandDedication

WaterBillingProcess

Weconfirmedthat10of15recommendationsreportedasimplementedwere

fullyimplementedand4recommendationsrequirefurtherwork,and

managementnolongeragreeswith1recommendation. Wealsofoundthat

managementdidnotimplementallrecommendationsinatimelymanner.On

average,ittookdepartments5monthslongerthanestimated.

Severalfactorsthatwebelievemayhavecontributedtodepartmentsnotfully

implementingrecommendationsandnotimplementingrecommendationsina

timelymannerwere:

unclearortechnicalrecommendations;

differingexpectationsforwhatimplementedmeant;

staffturnoverindepartments;and

limitedtestingofreportedimplementation.

Wemadechangestoourprocessin2015tohelpaddresssomeoftheabove

concerns.

January2016

ReportHighlights

WhyWeDidThisAudit

Thisfollowupauditwas

conductedaspartofthe

Officeof

the

City

Auditors

(OCA)FY2016Strategic

AuditPlan. Weconducted

thisauditbecauseprevious

auditworkindicatedthat

whilerecommendations

werereportedas

implementedsomeaudit

findingswerenotbeingfully

addressed.

THREEYEARFOLLOWUPAUDIT

Formoreinformationonthisorany

ofourreports,email

[email protected]


4/15

OfficeoftheCityAuditor 1 ThreeYearFollowUpAudit,January2016

BACKGROUND

TheCityofAustinCharterstatesthattheOfficeoftheCityAuditor(OCA)isresponsibleforassistingthe

CityCouncilinestablishingaccountabilityandimprovingservicedeliverythroughfinancialand

performanceauditsfollowinggovernmentauditingstandards.

Aspartoftheauditprocess,theOCAprovidesrecommendationstoCitymanagementtoaddressrisks

identifiedduringaudits.

Fromfiscalyear2013tofiscalyear2015,wemade91recommendations.

TheOCAoffersauditeddepartmentstheopportunitytoconcurornotconcurwithour

recommendationsandprovideawrittenresponsetotheauditfindingsandrecommendationspriorto

presentingtheauditreportforacceptancebytheCityCouncilsAuditandFinanceCommittee(AFC). In

thescopeperiod,managementconcurredwith86of91recommendationsissued,partiallyconcurred

with4of91,anddisagreedwith1of911.

SOURCE:

OCA

analysis

of

recommendation

implementation

process,

January

2016

1TheLawDepartmentdisagreedwiththeauditrecommendationintheContractDevelopmentandApproval

Audit.However,theAuditandFinanceCommitteerequestedthattheLawDepartmentimprovetheprocessduring

thepresentationofthisaudit.


5/15


Auditreportsissuedfromfiscalyears2013to2015includedfindingsrelatedtoavarietyofoutcome

areaswithmostreportsaddressingoneormoreofthethemeslistedinExhibit2.

SOURCE:OCAanalysisofrecommendationcategoryforOCAoutputsforthreeyearscope,January2016

OBJECTIVE,

SCOPE,

AND

METHODOLOGY

ThisThreeYearFollowupAuditwasconductedaspartoftheOfficeoftheCityAuditors(OCA)Fiscal

Year2016AnnualAuditPlan,aspresentedtotheCityCouncilAuditandFinanceCommittee.Lastyear,

weconductedourfirstmultiyearfollowupprojectthatfocusedonselectedhighriskrecommendations

issuedovertheprior5years.Thisapproachexpandedthenumberofrecommendationswewereableto

review.Thisyearwecontinuedthatapproachfocusingontheprior3years.

Objective

Theobjectiveofthisfollowupauditwastosummarizeimplementationtrendsforrecommendations

issuedbytheOCAandtofollowuponhighriskrecommendationsfromthepast3yearsofOCAaudits.

Scope

Theauditscopeincludedfiscalyear2013tofiscalyear2015.

Methodology

Toaccomplishourauditobjectives,weperformedthefollowingsteps:

analyzedOCAoutputs,findings,andrecommendationswithinthescopeperiod;

reviewedtheControllersOfficestatusreportstodeterminetheimplementationstatusreportedby

management;

assessedrelevantrecommendationsfromthepastthreeyearsandselected15toevaluatefurther2;

utilizinginformationcontainedinauditreports,theControllersOfficestatusreports,andauditstaff

feedback;and

testedselected

recommendations

to

confirm

implementation.

2Theserecommendationswereoriginallydirectedto:AustinEnergy,AustinTravisCountyEmergencyMedical

Services,CommunicationsandTechnologyManagement,LawDepartment,OfficeoftheMedicalDirector,and

ParksandRecreationDepartment.


6/15


WHATWEFOUND

Finding1: Wedeterminedthat10of15recommendationswerefullyimplemented,while4

recommendationsreportedasimplementedrequirefurtherworkbymanagement.

Weselected15recommendationsreportedasimplementedthatwecategorizedashighriskfrom6

audits.Weconfirmedthat10of15recommendationsreported,asimplemented,werefully

implemented, 4recommendationsrequirefurtherworkbymanagement,andmanagementnolonger

agreeswith1recommendation.

TheParklandDedicationAuditwasissuedMay2013and

contained3recommendations. WeverifiedthattheParks

andRecreationDepartment(PARD)fullyimplementedall3

recommendationswith1ofthembeingfullyimplemented

duringthisfollowupaudit.

PARDhasmadeimprovementsrelatedtomanagementof

ParklandDedication(PLD)informationandfunds. For

example,PARDpopulatedaninternaldatabasewith

collection,expenditure,andhistoricalPLDinformation;

implementedaprocesstocalculateandreviewPLDfee

assessments;andcreatedawebsitetomakePLD

informationreadilyavailabletodevelopersandthepublic.

Inaddition,PARDplanstoaddanewinteractive

PLDmaptotheirwebsiteinthefirsthalfof2016.

TheContractDevelopmentandApprovalAudit

wasissuedinMarch2014andcontained1

recommendation. AlthoughtheLawDepartment

didnotconcurwiththisrecommendation,the

AuditandFinanceCommitteerequestedthatthe

LawDepartmentmakeimprovementsrelatedto

thedevelopmentandapprovalofcontracts.

WeconfirmedthattheLawDepartment

implementedthese

improvements

based

on

a

reviewofrandomlysampledcontractsfromfour

departments3. Wefoundthatthecontracttemplates,changestohighriskclauses,andindividual

contractswerereviewedbytheLawDepartment. WealsofoundthattheLawDepartment

communicatedthedepartmentsresponsibilitiesfordevelopingcontracts.

3CapitalContractingOffice,EconomicDevelopmentDepartment,NeighborhoodHousingandCommunity

Development,andPurchasingOffice


7/15


TheAustinTravisCountyEmergencyMedical

Services(ATCEMS)OutcomesAuditwasissued

inSeptember2013andcontained4

recommendations. Thefirst2recommendations

weredirectedtoATCEMSandweverifiedthat

theywerefullyimplementedby:

developingastrategic

plan

that

addresses

increasesinservicedemandsduringthis

followupaudit;and

solicitinginputfromaworkgroupofkey

stakeholdersandanexternalcontractorand

rollingoutimprovementstothefield

employeeworkscheduleinJanuary2016.

Thethirdrecommendationwasdirectedtothe

MedicalDirectorandweconfirmedthatthis

recommendationwasfullyimplementedwith

assistancefromATCEMS.Specifically,thetwodepartmentsworkedtogethertocontactcomparable

citiesandconsultwiththeTravisCountyMedicalSocietyonpolicyoptions,impact,andalignmentwithorganizationalstrategicplans. Basedonthisinformation,theformerMedicalDirectorrevisedclinical

guidelinesfortransportingpatientstothehospitaloftheirchoice.

ThetemporaryMedicalDirectordisagreedwiththefourthrecommendation. Hepointedoutthatthe

processtoreviewhighrisk/lowfrequencyevents,suchasheartattacks,arealreadyreviewed.

However,hethoughtthereviewoflowrisk/highfrequencyevents,suchassprains,wouldnotbean

appropriateprocessoreffectiveuseofresourcesthatarefocusedonreviewingeventsthatimpact

patientoutcome. TheOfficeoftheMedicalDirectormanagementalsonotedthatthelowrisk/high

frequencyeventsrarelyhaveanimpactonpatientoutcomes.Inthecaseswheretheydidimpact

outcomes,thesecasesfellintotheroutineclinicaleventreviewprocessconductedbyATCEMSeverysix

months.

TheInformationTechnologyGovernance&PlanningAudit

wasissuedinOctober2013with3recommendations.We

tested2recommendationsreported,asimplemented,and

verifiedthatneitherrecommendationhasbeenfully

implemented. CommunicationandTechnology

Management(CTM)hasdevelopedseveraldocuments

outlininggoalsandinitiatives,aswellasacommunication

plan

and

brand

strategy

to

improve

communications

and

clarifyrolesandresponsibilities.

Additionalworkisneededtofullyimplementboth

recommendations,including:

identifyingstrategies,initiatives,andmeasuresforall

keygoalsandmonitoringtheimplementationtocompletion;and

expandingexistingcommunicationdocumentstoeffectivelyaddressthecommunicationgap

identifiedduringtheaudit,aswellasthefollowupsurveyconductedbyCTM.


8/15


TheWaterBillingProcessAuditwasissuedin

September2014with5recommendations. We

testedthestatusof4recommendationsreported

asimplemented. WeverifiedthatAustinEnergy

fullyimplemented3recommendationsby

developing,implementing,andmonitoringnew

processesrelated

to

accuracy

of

meter

reads,

communicationofidentifiedwaterleaks,and

changestokeydatafields.

Wedeterminedthat1recommendationhasnot

beenfullyimplemented. Whilenewprocedures

havebeendevelopedandareinuse,Austin

Energyhasnotyetmonitoredtoconfirmthat

theseproceduresarebeingfollowedandthatthe

changesresultedinaddressingidentifiedissues.

TheCemeterySales&AdministrationAuditwas

issuedinNovember2014with2

recommendations. Wetestedthestatusof1

recommendation,reportedasimplemented,and

foundthatithasnotbeenfullyimplemented.

WenotedthattheParksandRecreation

Departmenthasdevelopedamonitoringand

oversightstructureby:

revisingstaffrolesandresponsibilities;

creatingstandardoperatingprocedureswith

anemphasisonreviewandoversight;

revisingformsandreports;and

conductingpre andpostmonumentsetting

/resettinginspections.

However,additionalworkisneededtoensureadministrativeandoversightresponsibilitiesare

successfullyexecuted,includingfillingthreevacantpositionsintheCemeteryOperationsGroupand

ensuringadequate

supervision

is

consistently

provided.


9/15


Finding2: Managementdidnotimplementallrecommendationsinatimelymanner.

Wenotedthat,onaverage,departmentsestimatedthatitwouldtakethemaround5monthstoaddress

recommendations.Theproposedtimelinesrangedfrom0months(recommendationsreportedtobe

implementedduringtheaudit)to2yearstoaddresstheissue.

WereviewedreportsissuedbytheControllersOfficewithmanagementreportedstatusofthe

recommendationsto

analyze

the

timeliness

of

implementation.

The

latest

available

reports

addressed

74recommendationsfromourscopeperiod. Ofthose74recommendations,53recommendationswere

reportedasimplementedand21werereportedasnotyetimplementedbymanagement.

Ofthe53recommendationsreportedas

implemented,77%oftherecommendationswere

reportedasimplementedwithinoneyearofthe

originalestimateddateandonly10%were

reportedasimplementedwhenoriginallyplanned.

Theanalysisofthereportshowsthatittookabout5monthslonger,on

average,thanexpectedtoimplementourrecommendations. For7

recommendations,the

lag

was

over

ayear.

Ofthe21thatwerenotyetreportedasimplemented,3werefromFY2013,

11fromFY2014,and7fromFY2015. Additionally,wesawthat7

recommendationsissuedinFY2009toFY2013werereportedasstillunderwayin2015.

NotaddressingtheissuesidentifiedinauditsinatimelymannerleavestheCityexposedtorisks

identifiedinthoseaudits.

Observations:

Accordingto

aCity

Council

approved

policy

and

related

resolution,

the

City

Manager

is

responsible

for

establishingaprocesstoensuretimelyimplementationofauditrecommendations,includingcreating

actionplanstoaddressrecommendationsandperiodicallyreportingthestatustoCouncil.

InconductingthisworkandtheFiveYearFollowUpprojectinDecember2014,weidentifiedseveral

factorsthatwebelievehavecontributedtothegapsweareseeingintermsofimplementationstatus

andtimingoftheimplementation. Specifically,wenotedthat:

recommendationsmayhavebeentootechnicaland/orunclear;

managementmaynothaveenoughdetailedinformationregardingtheconditionsthatour

recommendationsareintendedtoaddress;

staffresponsibleforimplementingrecommendationsmaynotbeinvolvedindevelopingtheaction

plan;

expectationsregardingwhatconstitutesanimplementedrecommendationvary;and

implementationofrecommendationsmaylosemomentumwithstaffturnover.

Beginningincalendaryear2015,ourofficeinitiatedthefollowingstrategiesthatmayaddresssomeof

thefactorsnotedabove:

routinelycommunicatingfindingsearlierintheauditprocess;

incorporatingmoreinputfrommanagementintorecommendationdevelopment;


10/15


consistentlyprovidingalongerperiodformanagementtoreviewauditfindingsanddeveloptheir

response;and

reviewingmanagementresponsespriortoreportissuancetodeterminewhetherplannedstrategies

willaddressauditrecommendations.

Inaddition,followingthisproject,weplantoinitiateaninternalprojecttoimproveclarityofaudit

recommendations.

Wewill

continue

to

monitor

the

strategies

above

to

determine

whether

more

effortsareneededtoensureourrecommendationsareimplementedtimelyandfully.


11/15

APPENDIXA


MANAGEMENTRESPONSE


12/15

APPENDIXA



13/15

APPENDIXB


ORIGINALAUDITREPORTSUMMARIES&RECOMMENDATIONS

ParklandDedication,May2013

TheParksandRecreationDepartment(PARD)generallycomplieswiththeParklandDedication(PLD)

Ordinance,exceptthatfeesfromdevelopersarenotexpendedwithinfiveyearsofreceipt. While

expendituresof

PLD

funds

on

park

improvements

during

FY

2012

were

for

appropriate

purposes

and

withinanallowabledistance,weidentifiedotherareaswhereefficiencyandeffectivenesscanbe

improved. Forexample,PARDdoesnotalwayscorrectlycalculatefeeassessmentamountsandwas

unabletolocatesomesupportingdocumentation. Inaddition,PLDinformationwasnotreadily

availabletoPLDfeepayersorthepublic.

Recommendation1:ThePARDDirectorshouldensurethedepartmentexpendsPLDfunds

withinthefiveyearperioddefinedbythePLDOrdinanceanddevelopprocedurestoobtainfive

yearextensionsforexceptions.

Recommendation2:ThePARDDirectorshouldreview,revise,andimplementaprocessfor

calculatingand

reviewing

PLD

fee

assessments

to

ensure

accuracy.

Recommendation3:ThePARDDirectorshoulddevelopandimplementaplantomakePLD

information,includinginformationonthecollection,expenditure,andavailabilityofPLDfunds,

readilyavailabletodevelopersandthepublic.PARDswebsitemaybeonevehicleformaking

theinformationreadilyavailable.

AustinTravisCountyEmergencyMedicalServices(ATCEMS)Outcomes,September2013

ATCEMSprovidesqualitypatientcare;however,hasnotestablishedalongtermplanonhowit

wouldprovideservicesasdemandincreases. ATCEMSemployeesreportedthattheyexperience

fatigue,it

is

getting

worse,

and

it

impacts

the

quality

of

their

work.

In

addition,

ATCEMS

medics

transportlowprioritypatientstofacilitiesbasedonpatientpreference,whichincreasesoperational

costsandmayleadtoperiodswhenunitsareunavailableforhigherprioritycalls. ATCEMSalsodoes

nothaveaformalprocesstoassesslowpriorityincidents.

Recommendation1:TheATCEMSDirectorshoulddevelop,document,andcommunicatea

sustainablelongtermactionplanthataddressesincreasesinservicedemandsandensuresthe

organizationachievesitsstrategicgoalsandobjectives. Inaddition,theATCEMSDirectorshould

reviewandrevisetheplanannuallytoassureitrecognizeschangingdemandsandalignswith

theCitysImagineAustinplan.

Recommendation2:

The

ATCEMS

Director

should

establish

agroup

with

representatives,

includingtheOfficeoftheMedicalDirector,humanresources,theATCEMSemployee

associationliaisons,andotherkeystakeholderstodevelopaplantoaddressemployeefatigue.

Thisplanshouldevaluatethehybridshiftoptionandthetotalworkhoursperweek,withregard

tosafetyandeffectiveness.


14/15

APPENDIXB


Recommendation3:TheMedicalDirectorshouldworkwithstakeholders,includingATCEMS

management,toreviewandrevisepolicieslaidoutinthecurrentclinicalguidelinesand

OperationsManualfortransportinglowprioritypatientstothefacilityoftheirchoice. The

MedicalDirectorshouldensurethepolicyconsiderstheefficientandeffectiveuseofits

resources,whilecontinuingtomeetdesiredpatientoutcomes.

Recommendation4:TheMedicalDirectorshoulddevelop,implement,andmonitorguidelines

governingtheformalreviewoflowpriority/highfrequencyincidents,includinghowtoassess

thequalityofpatientcareprovidedintheseinstances.

InformationTechnology(IT)GovernanceandPlanning,October2013

TheCityhasimplementedanITGovernancestructuretooverseeITdecisionmakingand

communicationprocesses. However,itdoesnothaveaneffectivecommunicationprocessinplace

foritsstrategicinitiativestoensurethatdepartmentshaveenoughinformationforthemto

understandtheirrolesandresponsibilities,anditisnotclearwhohasoperationalresponsibilityfor

implementingthe

IT

governance

initiatives.

In

addition,

the

City

has

only

partially

implemented

IT

strategicplanningandservicedeliveryinitiatives,andithasnotputintoactionasufficientlydetailed

tacticaloperatingplan. Withoutfullimplementation,theCitycannotensuresuccessful

implementationofITgovernanceandplanning.

Recommendation1:TheCIOshouldcontinuetodevelop,implement,andmonitoracitywideIT

StrategicPlanthatlaysoutaspecificvisionorvaluesandgoalsthatarecommontostrategic

plans. Italsoshouldpresentspecificgoalswithdetailedstrategies,initiatives,andmeasuresfor

ensuringthattheCityachievesthegoals.

Recommendation3:TheCIOshouldalsodevelopacitywideriskmanagementplanthatincludes

detailedsteps

to

mitigate

IT

risks

on

an

ongoing

basis.

ContractDevelopmentandApproval,March2014

ThereislimitedevidencethatallCitycontractsarereviewedbyLaw,asrequiredbyCityCharter,

resultingincontractsthatmayincreasetheCitysrisk. Additionally,contractclausesdesignedto

safeguardtheCitysinterestsarenotconsistentlyincludedinallcontractdocuments,andtheredoes

notappeartobeanestablishedreviewprocessforcontracttemplates.

Recommendation1:TheCityAttorneyshouldworkwiththePurchasingOfficetodevelop,

implement,communicate,andmonitoraprocesstoensurethat:

a) contract

templates

used

by

City

departments

are

followed

or

changes

to

the

templates

arereviewedandapprovedbytheLawDepartment;and

b) allcontracttemplatesusedbyCitydepartmentsareperiodicallyreviewedforcompleteness

andcompliancewithlaws,regulations,andcontractingbestpractices.

Audit&FinanceCommitteeRecommendationtoManagement

TheLawDepartmentshouldworkwiththePurchasingOffice,EconomicDevelopment


15/15

APPENDIXB


Department,ContractManagementDepartment,NeighborhoodHousingandCommunity

Development,andotherdepartmentsthatdevelopcontractstocreatealistofhighriskclauses

thatshouldnotbedeviatedfromwithoutlegalreview. TheLawDepartmentshouldworkwith

contractingdepartmentstoensurethatalldeviationsfromthosehighriskclausesarereviewed

priortotheexecutionofthecontractandthisreviewshouldbedocumentedandincludea

reasonfor

the

deviation.

Any

modification

to

the

template

itself

requires

legal

review.

WaterBillingProcess,September2014

AustinEnergy(AE)hasaprocesstocomparecurrentwaterreadstohistoricalwaterusage,butthis

processdoesnotdetermineifwaterreadsareaccurate.Approximately91%ofreadsarebilledto

customerswithoutreviewbyAEbillingstaff,andeventhisreviewmaynotensurecustomerbillsare

accurate. Additionally,systemcontrolsdonotpreventchangestokeydatafieldsandAEdoesnot

regularlyreviewthesechanges.Lastly,AustinWaterUtilityistakingstepstoimproveperformance

relatedtomaintenanceandtestingoflargewatermeters,butdoesnotproactivelyaddressissues

relatedtosmallmeters.

Recommendation1:AEManagementshoulddevelop,implement,andmonitoraprocessto

measure,evaluate,andimprovetheaccuracyofmeterreads,includingthosethatfallwithinthe

expectedrangecalculatedbyCC&B.

Recommendation3:AEManagementshouldimprovereviewprocessestoensureallsystem

flaggedreadsarethoroughlyreviewedpriortobillinganddocumentinpolicyhowrereads

shouldbeorderedaswellasacceptabledeviationstotheprescribedpolicy.

Recommendation4:AEManagementshouldalsodevelop,implement,andmonitoraprocess

thatensuresthetimelyidentificationandcommunicationofpotentialwaterleakstorelevant

stakeholders.

Recommendation5:AEManagementshoulddevelop,implement,andmonitoraprocessthat

ensureschangestokeydatafieldsarerecorded,authorized,andmonitored.

CemeterySalesandAdministration,November2014

WefoundagenerallackofoversightofsalesandrevenuecollectionbytheCemeteryOperations

Group. Thisresultedinerrorsandinaccuraciesintheprocessingofburialspacesales,inthe

recordingoffinancialtransactions,andimpropercashhandlingpractices. Inaddition,weidentified

asignificantviolationoftheCityscashhandlingpolicy.

Recommendation1:

PARD

should

provide

an

adequate

monitoring

and

oversight

structure

for

theCemeteryOperationsGrouptoensuresalesandadministrativeresponsibilitiesare

successfullyexecuted.

austin audit

Documents