CITY AUDITOR'S OFFICE ANNUAL AUDIT RECOMMENDATION FOLLOW-UP AS OF JUNE 30, 2007 Report No. CAO 2600-0708-04 November 29, 2007 RADFORD K. SNELDING, CPA, CIA, CFE CITY AUDITOR TABLE OF CONTENTS Page BACKGROUND 1 OBJECTIVE 1 SCOPE AND METHODOLOGY 1 CONCLUSION 1 1,004 RECOMMENDATIONS (CHART/TABLE) 2 13 INCOMPLETE RECOMMENDATIONS SUMMARY 3 949 COMPLETE RECOMMENDATIONS (TABLE BY DEPARTMENT) 4 DEPARTMENTAL AUDIT RECOMMENDATION FOLLOW-UP INDEX 5-9 ENTMMENDATION FOLLOW-UP DETAIL 10 Building and Safety 11 Detention and Enforcement 12-13 Field Operations 14-16 Finance and Business Services 17-27 Information Technologies 28-32 Leisure Services 33-39 Municipal Court 40-42 Office of Communications 43-51 Annual Audit Recommendation Follow-Up As of June 30, 2007 Report No. CAO 2600-0708-04 November 29, 2007 BACKGROUND The City Auditor’s Office has provided 1,004 audit recommendations requiring corrective action to City Departments since January 1, 1999. This report summarizes the status of these audit recommendations as of June 30, 2007. OBJECTIVES The objective of our follow-up program is to ensure that audit recommendations are being appropriately addressed by City management and to track the status of the recommendations. 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 ...
ANNUAL AUDIT RECOMMENDATION FOLLOW-UP AS OF JUNE 30, 2007
RADFORD K. SNELDING, CPA, CIA, CFE
CITY AUDITOR
CITY AUDITOR'S OFFICE
TABLE OF CONTENTS
BACKGROUNDOBJECTIVESCOPE AND METHODOLOGYCONCLUSION1,004 RECOMMENDATIONS (CHART/TABLE)13 INCOMPLETE RECOMMENDATIONS SUMMARY949 COMPLETE RECOMMENDATIONS (TABLE BY DEPARTMENT)DEPARTMENTAL AUDIT RECOMMENDATION FOLLOW-UP INDEXDEPARTMENTAL AUDIT RECOMMENDATION FOLLOW-UP DETAILBuilding and SafetyDetention and EnforcementField OperationsFinance and Business ServicesInformation TechnologiesLeisure ServicesMunicipal CourtOffice of Communications
Report No. CAO 2600-0708-04November 29, 2007BACKGROUNDThe City Auditor’s Office has provided 1,004 audit recommendations requiring corrective action to City Departments since January 1, 1999. This report summarizes the status of these audit recommendations as of June 30, 2007.OBJECTIVESThe objective of our follow-up program is to ensure that audit recommendations are being appropriately addressed by City management and to track the status of the recommendations. 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.SCOPE AND METHODOLOGYOur follow-up program is in accordance with Operating Instruction A. 050 of the City Auditor’s Office Operating Instruction Manual. The status of each audit recommendation is identified using the following classifications:CompleteThe recommendation has been implemented or some other action has been taken to effectively correct the deficiency.IncompleteThe recommendation has not been implemented.ExtendedThe recommendation has not been implemented due to circumstances beyond the department's controlNot Dueue date is after June 30, 2007.D For each audit recommendation, City management provides an estimated completion date. An audit recommendation is classified as being Not Due until this date has passed and then the audit recommendation becomes Incomplete or Extended. An audit recommendation remains in one of these classifications until City management completes the recommendation and notifies our Office. Subsequently, audit staff obtain and evaluate evidence supporting the evidence demonstrates that the Ifmanagement's representation. recommendation has been adequately addressed, the auditor identifies the recommendation as being Complete.CONCLUSIONThe accompanying charts/tables (pages 2 to 4) summarize the status of the audit recommendations in total and by department. Followingthe charts, each audit recommendation is classified as Incomplete, Extended, or Not Due and listed by department. The Management Action Plan response was obtained from the original audit report. While city management has made progress toward the implementation of the audit recommendations contained in the various reports, additional efforts should be made in finalizing incomplete recommendations.
1
Annual Audit Recommendation Follow-Up As of June 30, 2007 Report No. CAO 2600-0708-04November 29, 20071,004 Recommendations January 1999 June 2007
1%
1%3%
95%
Com lete Incom lete Extended Not Due Fiscal Year 27949 13 15 2006-2007 126 8 27 2005-2006 467 0 0 2004-200569 3 2 0 2003-200439 0 0 0 2002-2003 087 1 0 2001-2002 0155 0 3 2000-2001 0 0 1 112 1999-2000394 0 0 5
DEPARTMENT AFI Building & Safety City Attorney City Manager Detention & Enforcement Field Operations Finance & Business Services Fire & Rescue Human Resources Information Technologies Leisure Services Municipal Court Neighborhood Services Office of Business Development Planning & Development Public Works
TOTAL
394
112
155
4
87
39
69
67
26
949
gATLISATUTSStutaPasED
5
11
e
Extended
Extended
12
ExtendedIncomplete
1314
Incomplete
14
IncompleteExtended
5170104050506.1.Sales Tax For Purchases
314010506062.Training Database DifferencesField OperationsAudit of Durango Hills Golf Course Management Contract4170104050505.2.Sales Tax Collection and Remittance
Annual Audit Recommendation Follow-Up As of June 30, 2007 Report No. CAO 2600-0708-04November 29, 2007Building and SafetyReview of Building and Safety Department Express Inspections17520607075.Monthly Performance ReportDetention and EnforcementAudit of Detention and Enforcement Training Unit214010506061.Training Database Limitations
IncompleteExtended
Extended
16
1717
1515
8170205060202.2.Projected Vehicle Useful LivesFinance and Business ServicesAudit of Parking Enforcement and Collections9140100010201.1.Delinquent Parking Citation CollectionsAudit of Wastewater Pollution Control Facility and Sewer Services101501010202B. 02.1.Sewer Fee Billings
6170104050507.1.Property TaxAudit of City Vehicle Replacement Program7170205060202.1.Projected Vehicle Useful Lives
EDATLISATUTSStatusPag
Card Activity Evaluation
Identification of Contracting OpportunitiesNot Due
Approver Training
P-Card Strike Program
e
Extended18
22
Annual Audit Recommendation Follow-Up As of June 30, 2007 Report No. CAO 2600-0708-04November 29, 2007Finance and Business ServicesAudit of Wastewater Pollution Control Facility and Sewer Services111501010202B. 04.1.Performance Reports
24
23
25
25
Not Due
Prohibited P-Card Purchases
Not Due
Not Due
P-Card Transaction Analysis
Not Due
1213141516
1501010202B. 04.2.Performance ReportsExtended19Audit of Special Improvement District Administration60202030406.1.Fee WaiversIncomplete19Audit of Controls Over City Utility Payments And Costs200104050303.1.Allocation of Utility CostsExtended20Audit of Financial Services Grant Fiscal Administration6010607061.Allocation of Indirect Costs for Federal 21Not Due_ Grants Audit of City Procurement Card Program20010607091.Desk Procedures 21Not Due
20010607097.
22
20010607096.
21
20010607095.
20
20010607094.
19
20010607093.
18
17
Not Due
26
20010607092.
6
2420010607099.Transaction Categories and DescriptionsInformation TechnologiesAudit of Controls Over City Utility Payments And Costs25200104050301.2.Utility Usage MonitoringAudit of City Cell Phone Charges2620050607101.a.Inventory Assignment and Accountability
Not Due ExtendedNot Due
7
Annual Audit Recommendation Follow-Up As of June 30, 2007 Report No. CAO 2600-0708-04November 29, 2007Finance and Business ServicesAudit of City Procurement Card Program2320010607098.Management Reporting
Not Due
26
e
272828
29
29
30
30
3232
31
Incomplete
33
Not Due
Not Due Not Due
Not Due
Not Due
3020050607103.Cell Phone Plans
2920050607102.2.Business or Personal Call Accountability
Not Due
2820050607102.1.Business or Personal Call Accountability
Not Due
2720050607101.c.Inventory Assignment and Accountability
Annual Audit Recommendation Follow-Up As of June 30, 2007 Report No. CAO 2600-0708 04-November 29, 2007Leisure ServicesSafekey Cash Counts3522000607042.Safekey SignageAudit of Safekey Payment Collection Controls3616010607051.Program Fee Policies
199907B. 03.ii.Correspondence With Defendants
4116010607056.Municipal CourtLas Vegas Municipal Court42199907B. 03.i.Correspondence With Defendants
4016010607055.
3916010607054.
199907C. 04.ii.Limits On Cash In Drawers
44
199907C. 02.iii.User Passwords For Court System
43
199907D. 02.Bail Register Report Errors
46
45
8
gatutsaPTUSSSTAATLIED
Not Due
Not Due
Not Due
Not Due
Standard Operating Procedures
9.
201060712
55
53
8.
201060712
54
201060712
52
7.
201060712
201060712
5.
6.
51
4.
49
50
201060712
48
201060712
201060712
3.
Technical Support Contingency Plan
System Backup
2.
Web Surveys
9
Not Due
50-51
50
49
48
47
46
45
44
43
e
Not Due
Not Due
Not Due
Not Due
Compliance with Outside ProgrammingRequirements
Annual Audit Recommendation Follow-Up As of June 30, 2007 Report No. CAO 2600-0708-04November 29, 2007Office of CommunicationsAudit of Video Services472010607121.