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RTD CAGID ECO PASS Program Audit-March 2005

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City of Boulder City of Boulder Central Area General Improvement District (CAGID) – RTD 2005-1 ECO Pass Program Audit March 2005 Internal Audit Division City Manager’s Office Audit Report Summary City of Boulder Central Area General Improvement District (CAGID) – RTD 2005-1 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. SUMMARY: The auditor again recommends that the frequency of these audits be decreased as there have been no material findings and processes appear to be working. Process improvements planned include: • As part of the process, City of Boulder employees will review the Decal Distribution Report (DDR) for missing names. 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 2005-1 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 2005-1 ECO Pass
Program Audit
March 2005
Internal Audit Division
City Manager’s Office
Audit Report Summary
City of Boulder Central Area General Improvement District (CAGID) –
RTD 2005-1 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.
SUMMARY:
The auditor again recommends that the frequency of these audits be
decreased as there have been no material findings and processes appear to be working.
Process improvements planned include:
As part of the process, City of Boulder employees will review the Decal Distribution
Report (DDR) for missing names.
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 2005-1 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 two independent audits per year of
internal controls over the decal issuance process and the inventory of decals remaining on
hand at the time of the audit.
These two audits are to be performed by the Internal Auditor.
Upon receipt on February 4, 2005, of the January 2005, Decal Distribution Report (DDR),
RTD randomly selected approximately 10% of the 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
In the normal review process, seventy-five employer name or employee spelling or name
errors were identified by City of Boulder employees and corrected on the Decal Distribution
Report (DDR) before the audit was performed.
Another 13 employee name or spelling
errors were identified during the audit of the DDR from information on 2005 ECO Pass
Authorization forms.
Nine of the 13 errors were identified because the audit included
reviewing an employee roster, furnished by employers for use in the audit, which were not
available at time of input to the DDR by City of Boulder employees.
Handwritten
information on the authorization forms is frequently difficult to read.
The four remaining
errors were names missing from the DDR entry.
The auditor sorted the DDR3.05 by the
first name column and then by the last name column and identified three more missing name
DDR entries from DDR entries not in the audit sample provided by RTD.
Recommendation:
A simple sort of the DDR by first name and then by last name would identify any
missing name errors.
Recommend that step be done at least quarterly to ensure accuracy
of the DDR.
The error rate for misspellings of names is so low and the efficiency of the
current process in identifying and correcting these errors (90% in the audit sample) so
high that no additional action is recommended.
Response:
2.
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.
Tests did identify seven instances where the
employer name on the DDR differed from the CAGID 2005 Master List.
In each instance,
research showed that the name on the DDR was correct and that the CAGID Master List
needs to be corrected.
This was verified by looking up the company name from the DDR
and the address from the CAGID 2005 Master List on the Colorado Secretary of State’s
Business Information Official Filings website.
Some of these instances were likely caused
by name changes of the business.
Recommendation:
City of Boulder should notify RTD of the correct employer names so
the CAGID 2005 Master List can be updated.
Response:
3.
DDR entries to Employers not on the CAGID 2005 Master List.
There were entries for 11 employees of 6 CAGID employers where the employers name was
not found on the CAGID 2005 Master List.
In each case, City of Boulder had already
notified RTD to add these employers to the CAGID 2005 Master List.
No Recommendation of response is required.
4.
Decal inventory controls.
The auditor performed a physical inventory of decals as of 3/30/05 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 2005 contract.
Thirty-six 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
First 2005 Decal Issued per DDR
at 3/30/2005 (first number on
DDR verifired by auditor):
00100
Decals Issued and entered on
DDR at 3/30/05 (last number on
DDR verified by auditor):
02687
2588
Decals Issued but not yet
entered on DDR at 3/30/05
(Auditor examined 2005 ECO
PASS Employee Authorization
Forms):
02688 - 02941
254
Roll in use at Transportation
Resource Center:
02942 - 03099
158
Rolls in Safe:
03100 - 04099
1000
04100 - 05099
1000
05100 - 06099
1000
06100 - 07099
1000
07100 - 08099
1000
08100 - 08130
31
Decals Received from RTD per 2005 contract
8031
Replacement Decals Received
from RTD in 2005:
08132 - 08167
36
36
Total 2005 Decals Received from RTD at 3/30/05
8067
Physical Inventory of Decals
3/30/2005
Attachments:
Electronic copies of the auditor’s workpapers have been furnished to RTD
along with the audit report.