City of Boulder City of Boulder Central Area General Improvement District (CAGID) – RTD EcoPass Program Audit November 2006 Internal Audit Division City Manager’s Office Audit Report Summary City of Boulder Central Area General Improvement District (CAGID) – RTD EcoPass Program Audit Tests and observations were performed to: • Verify that the employee issued an RTD EcoPass decal 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. NOTE: There were two audits done by City of Boulder Internal Audit in 2004 in response to RTD requests and one done in each year for 2005 and 2006 with no significant findings. 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 decal distribution process, City of Boulder DMC has purchased and will use a sequential numbering stamp to record decal numbers on Employee Authorization forms. Of the 229 listings in the sample from the October 2006 DDR selected by RTD, all twenty discrepancies, less than 1 percent of total sample, were found to be nonmaterial and have been ...