City of Boulder - RTD CAGID ECO PASS Program Audit-Aug
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City of Boulder - RTD CAGID ECO PASS Program Audit-Aug

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6 pages
English

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City of Boulder City of Boulder Central Area General Improvement District (CAGID) – RTD 2004-2 ECO Pass Program Audit August 2004 Internal Audit Division City Manager’s Office Audit Report Summary City of Boulder Central Area General Improvement District (CAGID) – RTD 2004-2 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 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: • City of Boulder has included a step in the CAGID ECO Pass issuance and recording process to validate the data entered on the Decal Distribution Report (DDR). This has improved the accuracy of name spellings, and eliminated the instances of Decal number entry errors noted during the prior audit. Further reduction of name spelling errors can be expected by changing the options on Excel software used for the Decal Distribution Report to eliminate automatic entry of employer name. No changes were recommended for the following areas: • All CAGID ...

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City of Boulder
City of Boulder Central Area General Improvement
District (CAGID) – RTD 2004-2 ECO Pass
Program Audit
August 2004
Internal Audit Division
City Manager’s Office
Audit Report Summary
City of Boulder Central Area General Improvement District (CAGID) –
RTD 2004-2 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 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:
City of Boulder has included a step in the CAGID ECO Pass issuance and recording
process to validate the data entered on the Decal Distribution Report (DDR).
This
has improved the accuracy of name spellings, and eliminated the instances of Decal
number entry errors noted during the prior audit.
Further reduction of name spelling
errors can be expected by changing the options on Excel software used for the Decal
Distribution Report to eliminate automatic entry of employer name.
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 2004-2 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 of the July 1, 2004, Decal Distribution Report (DDR), RTD randomly selected
approximately 10% of the 2,897 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
Twenty-four errors were noted in spelling of names and entry of correct employer names on
the Decal Distribution Report (DDR) from information on 2004 ECO Pass Authorization
forms.
Most of these errors (83%) occurred in tested items that were entered on the DDR
before process changes were implemented based on recommendations of the March 2004
Audit.
Recommendation:
The City of Boulder should review this type of error with employees who do input to the
DDR.
Response:
Staff recognizes the need to correct the names on the current Decal Distribution Report
and has willingly done so. Staff also would like to point out the difficulty in reading
some of the names due to the carbon copy form and the nature of the individuals’
handwriting on the forms.
2.
The sample included three instances of apparent issuance of duplicate decals.
There were three instances in the sample where it appeared that two decals had been issued
to one individual.
In two instances, review of the Employee Authorization Forms showed
that these were properly documented replacements of lost decals.
In the third instance,
although the Employee Authorization Form had not been properly marked, the number
sequence of the second decal indicated that it was a replacement.
Recommendation:
Employees who process issuance of replacement decals should be
reminded of the proper procedure.
Response:
Staff has corrected the DDR report to show that the decals are replacement
decals and in the future will note that they are indeed replacements on the DDR. Staff
will also try to remember to ask all employees if this is a new, renewal, lost/stolen,
replacement pass to aid in this procedure.
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.
Tests did identify some errors
in recording the correct employer for ten employees on the Decal Distribution Report and in
two cases on the Employee Authorization Form.
Six of ten errors noted were caused by
using a feature of Excel that automatically fills in a cell with information from the last entry
that started with a letter or series of letters.
The remaining four errors could have been
prevented if employees doing entry on the Decal Distribution Report and accepting and
processing Employee Authorization Forms had checked Employer Name on the RTD
Employer Master List.
Recommendation:
In Excel, use the path:
Tools/Options/Edit to deselect “Enable
AutoComplete for cell values.”
This will prevent the first category of error.
Following
proper procedure to check for valid employer name on the RTD Employer Master List
would prevent the second category of error.
Employees who process issuance of decals
should be reminded of the proper procedure and should implement the change to
Excel on each computer used for input.
Response:
Staff will use the method described for Excel and take more time to check the
two RTD approved CAGID employer lists to make sure we have the exact same name as on
the approved two lists when entering the business name from the carbon copy form.
Example: Gondolier Café was entered on the DDR and the name of the business on the
approved RTD form is actually Café Gondolier.
Staff has also made the corrections on the current DDR.
4.
Decal inventory controls.
The auditor performed a physical inventory of decals as of 8/27/04 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.
Thirty-eight 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 8-27-04 (last number on
DDR verified by auditor):
005000 through 007916
2917
Decals Issued but not yet
entered on DDR at 8-27-04
(Auditor examined 2004 ECO
PASS Employee Authorization
Forms):
007917 through 007964
48
Roll in use at Transportation
Resource Center:
007965 through 007999
35
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 in 2004:
078849
1
078851
1
079342
1
079343
1
081060 through 081066
7
089000 through 089011
12
089013 through 089021
9
089023 through 089024
2
089496 through 089499
4
38
Total 2004 Decals Received from RTD at 8/27-04
6385
Physical Inventory of Decals
8/27/2004
Attachments:
Electronic copies of the auditor’s workpapers have been furnished to RTD
along with the audit report.