Audit Plan

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Audit Subject

Initial Objectives

Contract Monitoring:

  • Arts & Culture
  • Community Services/CDBG
  • Human Resources/Employee Benefits
  • Parks, Recreation & Community Facilities
  • Transportation

 

This year, the City Auditor plans to focus audit resources on the processes used by a variety of City departments to manage and monitor contracts. The primary objective of these audits will be to determine whether adequate monitoring processes are in place to effectively ensure that the vendors comply with contract terms, that the City receives what it pays for, and that other contract-related risks are appropriately mitigated.

Development Services-Construction Permits

 

To determine whether effective controls are in place to ensure that applicable fees and charges are accurately calculated and collected.

 

Police Department – Supplies & Equipment

 

Evaluate internal controls and processes related to storage, inventory and issuance of supplies, equipment and/or other police property.

Additional Audits (if resources are available)

Financial Services & Engineering – Fixed Assets and Construction Work in Progress (CWIP)

To determine whether effective controls are in place to ensure that: 1) Fixed Asset records are accurate and complete; and 2) CWIP assets are placed in service in a timely manner upon completion.

Mesa Arts Center (MAC)

To determine whether effective internal controls are in place to ensure that revenues are collected, accurately recorded, and safeguarded from loss.

 

FY 2015/2016 Carryover

In Progress or in Reporting Phase as of 6/30/2016

  • Communications – Procurement & Inventory Management
  • Engineering – Light Rail Project Reimbursements Follow-up Review
  • Housing & Community Development – Rehab Program
  • Financial Services – Payroll
  • Police – Off Duty Employment Program Follow-up Review
  • PRCF – Red Mountain Multigenerational Center
  • Water Resources – Asset Management

Follow-Up Reviews Due in 2016/2017

Audit Subject Initial Objectives

City Attorney - Property & Public Liability Claims

 

Human Resources/Safety Services – Workers Compensation Claims

 

ITD – Procurement & Inventory Management Processes

 

MFMD – Fire Prevention Division (2nd Follow-up)

 

Police Department – Off Duty Program (2nd Follow-up)

The objective of each follow-up review is to verify that corrective action(s) agreed to in response to the audit were: 1) Implemented as agreed; and 2) Effective in resolving the related audit finding(s).

Other Activities

Activity Description
Citywide Cash Audits Unannounced audits of cash handling sites citywide are conducted throughout the year.
Payment Card Industry Data Security Standards (PCI DSS) Review
Annual review of credit card acceptance sites for compliance with PCI DSS. 
Fraud & Ethics Hotline Investigations
Monitor the City’s Fraud & Ethics Hotline and conduct investigations as needed.

Consulting Services

 Provide independent consulting/advisory services; data collection, validation and/or analysis; internal control reviews; risk analyses; financial statement reviews; etc. as needed.

Unscheduled Audits
As directed by the City Council or City Manager, conduct unscheduled audits, which may arise due to unforeseen circumstances.