FY 01-02 08 1999-2000 Annual Audit Recommendation Followup–

Bcohen

Informations

• Publié par: Orki
• Nombre de lectures: 28
• Langue: English

Extrait

CITY AUDITOR’S OFFICE







1999-2000
ANNUAL AUDIT RECOMMENDATION
FOLLOW-UP

Report No. CAO 2600-0102-08

December 6, 2001


RADFORD K. SNELDING, CPA, CIA, CFE
CITY AUDITOR



TABLE OF CONTENTS
1 BACKGROUND………………………………………………………………...
OBJECTIVE…………………………………………………………………….. 1
SCOPE AND METHODOLOGY………………………………………………. 1-2
CONCLUSION…………………………………………………………………. 2
FOLLOW-UP SUMMARY BY REPORT……………………………………… 3
FOLLOW-UP SUMMARY BY DEPARTMENT……………………………… 4
INDEX: 1999-2000 ANNUAL AUDIT RECOMMENDATION FOLLOW-UP 5-12
DETAIL: 1999-2000 ANNUAL AUDIT RECOMMENDATION FOLLOW-UP 13

Building & Safety………………………………………………….……….………..…….. 14-23

City Manager…………………………………………………………….……..………….. 24-27

Field Operations…………………………….………….……………………………..…... 28-29

Finance & Business Services………………..……………………………..……………… 30-37

Fire & Rescue…………..…………………………………………………………..……… 38-45

Human Resources………..…………………………………………………………..……. 46-58

Information Technologies………………...………………………………………..……... 59-73

Leisure Services……………………...………………………………………………..…… 74-87

Municipal Court…………………………………..…………………………………...…... 88-99

1999-2000 Annual Audit Recommendation Follow-up
Report No. CAO 2600-0102-08
November 9, 2001

1999-2000 ANNUAL
AUDIT RECOMMENDATION FOLLOW-UP
REPORT CAO 2600-0102-08


BACKGROUND
We have completed an annual follow-up on 398 audit recommendations that were cited in audit
reports issued between January 1, 1999 and June 30, 2000 ( 18 months).

Much of the benefit from audit work is not in the findings reported or the recommendations made,
but in their effective resolution. City management is responsible for addressing audit
recommendations. This follow-up is a process to help management fulfill this responsibility.
OBJECTIVES
Our objectives were to determine progress made toward implementation of the recommendations
contained in each report. This determination encompassed the status of the implementation and the
effectiveness of the procedures put in place.
SCOPE AND METHODOLOGY
Our follow-up was in accordance with Operating Instruction O.I.A. 050 of the City Auditor’s Office
Operating Instructions Manual. The scope of our follow-up included a determination as to whether
the audit recommendations had been implemented during the period subsequent to the release of each
report. City management was asked to identify the status of each recommendation using the
following classifications:
Complete The Recommendation was implemented or some other
action was taken to effectively correct the deficiency.
Partially Complete pleme other
action has been taken; however, the deficiency has not
been corrected or only part of the Recommendation has
been implemented.
No Progress No Action has been taken.
No Longer Applicable The Recommendation no longer applies to the entity due
to organizational changes, procedural changes, etc.
1999-2000 Annual Audit Recommendation Follow-up
Report No. CAO 2600-0102-08
November 9, 2001



The following methodology was applied when management’s follow-up response indicated:
Complete or No Longer Applicable Partially Complete or No Progress
• Interviewing appropriate personnel. • Reviewing management’s written
• Testing compliance with established or explanations for reasonableness.
stated policies and procedures. • Interviewing management for
• Determining the effectiveness of established clarification when necessary.
or stated policies and procedures.
CONCLUSION
Overall, City management has made significant progress toward the implementation of the audit
recommendations contained in the various audit reports. The overall results of our Audit
Recommendation Follow-up are summarized in the accompanying Follow-up Summary by Report
and Follow-up Summary by Department.

The Index: 1999-2000 Annual Audit Recommendation Follow-up identifies all recommendations
classified as PARTIALLY COMPLETE or NO PROGRESS. The detail for those items within the
Index (including audit recommendations, management responses, follow-up responses from
management, and where applicable, auditor comments) is included in the Detail: 1999-2000 Annual
Audit Recommendation Follow-up.

We believe that the completion of the audit recommendations has helped the entities examined to
operate more efficiently and effectively. For the entities where implementation remains incomplete,
a greater effort should be made in achieving completion.
21999-2000 Annual Audit Recommendation Follow-up
Report No. CAO 2600-0102-08
November 9, 2001


FOLLOW-UP SUMMARY BY REPORT
C PC NP NLA Total
1999-01 Office Supplies Contract Special Audit 12 3 0 1 16
75% 19% 0% 6% 100%
1999-02 Information Technology Operations 39 18 0 0 57
68% 32% 0% 0% 100%
1999-03 Cash Receipts Audit 10 6 0 3 19
53% 32% 0% 15% 100%
1999-04 Building & Safety Department 35 18 1 0 54
65% 33% 2% 0% 100%
1999-05 Petty Cash Theft 8 0 0 0 8
100% 0% 0% 0% 100%
1999-06 Department of Information Technologies –
12 6 0 0 18
Systems Development Methodology
67% 33% 0% 0% 100%
1999-07 Las Vegas Municipal Court 15 7 12 0 34
44% 21% 35% 0% 100%
1999-08 Fire & Rescue Services 17 12 1 0 30
57% 40% 3% 0% 100%
1999-09 Department of Leisure Services –
39 16 7 1 63
Recreation Division
62% 25% 11% 2% 100%
1999-10 Department
24 6 0 1 31
Recreation Division – Community Schools
78% 19% 0% 3% 100%
2000-01 Citywide Payroll Process 40 19 8 1 68
59% 28% 12% 1% 100%
251 111 29 7 398
Total Audit Recommendations
63% 28% 7% 2% 100%

C = Complete
PC = Partially Complete
NP = No Progress
NLA = No Longer Applicable

31999-2000 Annual Audit Recommendation Follow-up
Report No. CAO 2600-0102-08
November 9, 2001

FOLLOW-UP SUMMARY BY DEPARTMENT
Department/ Partially No No Longer
Report # Complete Complete Progress Applicable Total

Building & Safety
1999-04 35 18 1 054
City Manager
1999-01 3 0 0 03
1999-02 1 3 0 04
1999-09 2 2 0 1 5
Detention & Enf.
1999-02 2 0 0 0 2
Field Operations
1999-03 0 0 0 3 3
1999-10 0 2 0 02
Finance &
Business Services
1999-01 9 3 0 113
1999-02 1 0 0 0 1
1999-03 8 2 0 010
1999-09 2 0 0 02
2000-01 8 7 1 1 17
Fire & Rescue
1999-08 17 12 1 0 30
Human Resources
1999-02 4 0 0 0 4
1999-03 0 3 0 03
1999-09 1 0 0 01
2000-01 17 9 6 0 32
Information
Technologies
1999-02 31 15 0 0 46
1999-06 12 6 0 018
2000-01 15 3 1 0 19
Leisure Services
1999-03 2 1 0 0 3
1999-09 34 14 7 055
1999-10 24 4 0 129
Municipal Court
1999-07 15 7 12 0 34
Planning &
Development
1999-05 8 0 0 0 8
251 111 29 7 398TOTAL
63% 28% 7% 2% 100%

41999-2000 Annual Audit Recommendation Follow-up
Report No. CAO 2600-0102-08
November 9, 2001

















INDEX:

1999-2000 ANNUAL
AUDIT RECOMMENDATION FOLLOW-UP


51999-2000 Annual Audit Recommendation Follow-up
Report No. CAO 2600-0102-08
November 9, 2001



Building & Safety STATUS PAGE
1999-04 Building & Safety Department
A 1i Permits System Partially Complete 14
A 1ii Perm mplete 14
A 2i Cash Receipts Partially Complete 15
A 2ii Cash Receipts mplete 15
A 3i Plan Review and Approval Partially Complete 16
A 4i Express Plan Check Program 16
A 4ii Express Plan Check Program 17
A 5i Complaint Processing Partially Complete 17
A 5ii Complaint Processing mplete 18
A 5iii Complaint Processing Partially Complete 18
A 6i Appeals Process Partially Complete 19
A 6v Appeals Process No Progress 19
B 3 Temporary Final Inspections 20
B 5ii Work Performed Without A Permit Partially Complete 20
B 6i Certificates Of Occupancy 21
B 6ii Certificates Of Occupancy 21
B 6iii Certificates Of Occupancy Partially Complete 22
B 8 Quality Assurance Program mplete 22
C 2ii Inspection Re-Fees Partially Complete 23
City Manager
1999-02 Information Technology Operations
F 1ii Retention Of Public Records Partially Complete 24
F 1iii Retention Ofmplete 25
F 1iv Retention Of Public Records Partially Complete 26
61999-2000 Annual Audit Recommendation Follow-up
Report No. CAO 2600-0102-08
November 9, 2001



City Manager STATUS PAGE
1999-09 Department of Leisure Services
C 2i Vending/Corporate Sponsorship Partially Complete 27
C 2ii Vending/Corporate Sponsorship Partially Complete 27
Field Operations
1999-10 Department of Leisure Services –

Recreations Division - Community Schools
D 2i Turf Maintenance of Public School Sites Partially Complete 28
D 2ii Turf Maintenance of Public