City of Boulder - RTD CAGID ECO PASS Program Audit

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Informations

• Publié par: Cuvun
• Nombre de lectures: 52
• Langue: English

Extrait

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.