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City of Boulder - RTD CAGID ECO PASS Program Audit

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City of Boulder City of Boulder Central Area General Improvement District (CAGID) – RTD 2004 ECO Pass Program Audit March 2004 Internal Audit Division City Manager’s Office Audit Report Summary City of Boulder Central Area General Improvement District (CAGID) – RTD 2004 ECO Pass Program Audit Tests and observations were performed to: • Verify that the employee works for a CAGID employer. • Verify that the named employee has actually received the decal. • Confirm the accuracy of the Decal Distribution Report (DDR) used to track issuance of decals and to report to RTD. • Confirm the total number of decals issued and decals on hand. Process improvements planned include: • City of Boulder will include a step in the CAGID ECO Pass issuance and recording process to validate the data entered on the Decal Distribution Report (DDR). This will improve the accuracy of name spellings, and reduce the instances of Decal number entry errors noted during the audit. No changes were recommended for the following areas: • All CAGID employees issued ECO Passes who were examined in the sample selected by RTD were found to be current employees of valid CAGID employers. Guy E. Wiley, Internal Auditor City of Boulder City of Boulder City of Boulder (CAGID) – RTD 2004 ECO PASS Program Audit OVERVIEW The City of Boulder’s Downtown Management ...
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City of Boulder
City of Boulder Central Area General Improvement
District (CAGID) – RTD 2004 ECO Pass
Program Audit
March 2004
Internal Audit Division
City Manager’s Office
Audit Report Summary
City of Boulder Central Area General Improvement District (CAGID) –
RTD 2004 ECO Pass Program Audit
Tests and observations were performed to:
Verify that the employee works for a CAGID employer.
Verify that the named employee has actually received the decal.
Confirm the accuracy of the Decal Distribution Report (DDR) used to track issuance of
decals and to report to RTD.
Confirm the total number of decals issued and decals on hand.
Process improvements planned include:
City of Boulder will include a step in the CAGID ECO Pass issuance and recording
process to validate the data entered on the Decal Distribution Report (DDR).
This
will improve the accuracy of name spellings, and reduce the instances of Decal
number entry errors noted during the audit.
No changes were recommended for the following areas:
All CAGID employees issued ECO Passes who were examined in the sample
selected by RTD were found to be current employees of valid CAGID employers.
Guy E. Wiley, Internal Auditor
City of Boulder
City of Boulder
City of Boulder (CAGID) – RTD 2004 ECO PASS Program Audit
OVERVIEW
The City of Boulder’s Downtown Management Commission offers employers in Boulder’s
downtown Central Area General Improvement District (CAGID) ECO Passes to their
employees to enable free use of RTD busses to commute to work.
The City of Boulder
Downtown Management Commission funds this cost.
In contract negotiation for the 2004
contract, City of Boulder and RTD agreed that RTD would furnish City of Boulder with an
agreed upon number of ECO Pass Decals for issuance by City of Boulder directly to valid
CAGID employees.
ECO Passes had previously been mailed to CAGID employers directly
by RTD. In return, City of Boulder agreed to perform independent audit(s) of internal
controls over the decal issuance process and the inventory of decals remaining on hand at
the time of the audit.
These audits are to be performed by the Internal Auditor.
Upon receipt of the February 2, 2004, Decal Distribution Report (DDR), RTD randomly
selected approximately 10% of the 2,138 decals issued to employees at that date to be tested
by the Internal Auditor.
AUDIT SCOPE
Tests and observations were performed to:
Verify that the employee works for a CAGID employer.
Verify that the named employee has actually received the decal.
Confirm the accuracy of the Decal Distribution Report (DDR).
Confirm the total number of decals issued and decals on hand.
OBSERVATIONS
1.
Accuracy of data in the Decal Distribution Report
Errors were noted in spelling of names and entry of correct names on the Decal Distribution
Report from information on 2004 ECO Pass Authorization forms.
The entry process also
resulted in some errors in relating the correct Decal number with the appropriate employee
and employer information.
Recommendation:
The City of Boulder should add a data validation step to the input process to assure
accuracy of data on the Decal Distribution Report.
Response:
City of Boulder, DMC staff will immediately add this step to the process.
2.
The sample included two instances of apparent issuance of duplicate decals.
There were two instances in the sample where it appeared that two decals had been issued to
one individual.
In the first instance, one decal had actually been issued to another individual
and the error was a data entry error on the Decal Distribution Report.
The second instance
was actually to two persons who have the same first and last name with different middle
names.
The auditor sorted the complete Decal Distribution Report file to see if there were any
additional instances in the entire population of issued decals.
None were found.
No recommendation or response is required.
3.
Tests to assure decals are issued to current employees of valid CAGID employers.
Tests indicated that all decals included in the sample were issued to and received by current
employees of valid CAGID Employers.
No recommendation or response is required.
4.
Decal inventory controls.
The auditor performed a physical inventory of decals as of 3-30-04 and found no
discrepancies in inventory.
The inventory quantity, the total of decals received from RTD
and the number of decals issued to employees of CAGID employers is noted in the
following exhibit.
The total number of decals received from RTD agrees with the number
stated in the 2004 contract.
Seven additional “replacement” decals have been received and
were observed in inventory.
There were no discrepancies noted in the decal inventory or the controls over that inventory.
No recommendation or response is required.
Number Series Accounted For
# of Decals
Decals Issued and entered on
DDR at 3-30-04 (last number on
DDR verified by auditor):
005000 through 007182
2183
Decals Issued but not yet
entered on DDR at 3-30-04
(Auditor examined 2004 ECO
PASS Employee Authorization
Forms):
007183 through 007207
25
Roll in use at Transportation
Resource Center:
007208 through 007999
792
Rolls in Safe:
008000 through 008999
1000
009000 through 009999
1000
010000 through 010999
1000
Spare Roll at Transportation
Resource Center:
060286 through 060632
347
Decals Received from RTD per 2004 contract
6347
Replacement Decals Received
from RTD:
078051
1
078849
1
079342
1
079343
1
089000
1
089001
1
089002
1
7
Total 2004 Decals Received from RTD at 3-30-04
6354
Physical Inventory of Decals
3/30/2004
Attachments:
Electronic copies of the auditor’s workpapers have been furnished to RTD
along with the audit report.