RTD CAGID ECO PASS Program Audit-#2 for 2006
7 pages
English

RTD CAGID ECO PASS Program Audit-#2 for 2006

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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 ...

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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 corrected.
No changes were recommended for the following areas:
All CAGID employees issued EcoPasses 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 EcoPass Program Audit
OVERVIEW
The City of Boulder’s Downtown Management Commission offers employers in Boulder’s
downtown Central Area General Improvement District (CAGID) EcoPasses to their full-
time 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 EcoPass Decals for issuance by City of Boulder directly to valid
CAGID employees.
EcoPasses 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 audits are to be performed by the Internal Auditor.
There were two audits done by City of Boulder Internal Audit in 2004 in response to RTD
requests with their audit sample selections and one done in 2005.
A second audit request
with audit sample selection was not received from RTD in 2005.
The request for the ‘March
2006’ RTD audit, based on the sample selected by RTD from the March 2006 Decal
Distribution Report (DDR), was not received until June 19, 2006.
The request for the
August 2006 DDR was received October 9, 2006.
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.
Tests to assure decals are issued to employees of valid CAGID employers.
1.A.
Assure all employers in audit sample furnished by RTD are valid
CAGID Employers.
Tests indicated that all decals included in the sample (furnished by RTD) were issued to
valid CAGID Employers, as noted in the contract.
Recommendation:
No changes were recommended
Response:
No response needed.
1. B.
Tests to assure the employee name on the Decal Distribution Report
matched the employee name on the company roster.
Auditors found two employees that were not listed on the Employer roster.
DMC contacted
the employer and verified that both employees are valid current employees.
Recommendation:
No changes were recommended
Response:
No response needed.
2
.
Tests to assure the accuracy of Employee Authorization Forms.
Eight Employee Authorization forms had no decal numbers entered.
Recommendation:
Downtown and University Hill Management Division and Parking Services – Downtown
Management Commission (DMC) office should purchase a numbering machine or stamp.
One that is mechanically self-inking and automatically advances to the next sequential
number in a predetermined pattern would be preferable. (Decal numbers are received from
RTD.)
Response:
DMC purchased and has begun using a sequential number stamp to enter decal numbers on
Employee Authorization forms.
3.
Accuracy of data in the Decal Distribution Report
The auditors found eight misspelled names on the DDR due to illegible handwriting on the
Employee Authorization forms.
Recommendation:
Review the Employee Authorization forms when accepted from the CAGID employees to
assure that the information can be read.
Response:
Downtown and University Hill Management Division and Parking Services staff will review
all Employee Authorization forms for legibility prior to processing and will not accept any
form that is not legible.
Also, staff will request that RTD modify the language on the
Employee Authorization Form to clearly state that if the information is not legible the form
will not be accepted.
4.
Decal inventory controls.
The auditor performed a physical inventory of decals as of 11/14/2006 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 2006 contract.
Twenty eight additional “replacement” decals have been
received and were observed in inventory.
The auditor found two decals with the same printed number of 7008 that had been received
from RTD and one decal, number 7020 missing out of sequence.
Recommendation:
CAGID should request that RTD verify decal sequence is correct before sending them out.
Response:
CAGID will request that RTD provide written assurance that all decals delivered to CAGID
will be reviewed for proper numbering sequences.
5.
Test to assure that all Employee Authorization forms, for employers in the audit
sample, that were not yet entered on the DDR are valid employees of the Central Area
Improvement District (CAGID).
While doing the inventory auditors found that 860 Employee Authorization forms had not
been entered on the DDR. Sixty-nine were from employers in the sample.
Employment for
all 69 employees was verified to employer’s rosters.
Recommendation:
There should be more timely entry of Employee Authorization forms onto the DDR.
Response:
Downtown and University Hill Management Division and Parking Services will adopt a
performance standard for entry of the Employee Authorization Form data onto the DDR.
Staff believes a 7 day performance standard can be adopted.
However, staff would like
some flexibility to modify the standard given practical experience.
Physical Inventory of Decals
11/14/2006
Number Series Accounted For
# of Decals
First 2006 Decal Issued per
DDR at 1/12/2006 (first number
on DDR verified by auditor):
2000
Decals Issued and entered on
DDR at 11/14/06 (last number
on DDR verified by auditor):
6077
4078
Decals Issued but not yet
entered on DDR at 7/31/06 -
11/14/06 (Auditor examined
2006 ECO PASS Employee
Authorization Forms):
6078 - 6937
860
Roll in use at Transportation
Resource Center:
Rolls in Safe:
6938 - 6999
62
7000 - 7019
20
7021 - 7557
537
Note: Two decals were numbered 7008 and
one decal was missing, number 7020.
Decals Received from RTD per 2006 contract
5557
Replacement Decals Received
from RTD in 2006:
7558, 7559, 7560, 7562, 7563, 7564, 7565,
17359, 17886, 18418, 20123,
20713, 20714,
87778
7566, 7567, 7568, 7569, 7571,
7572, 7870,
89597, 89653, 89654, 89777, 89778, 89988,
90566
28
28
Total 2006 Decals Received from RTD at 11/14/06
5585
Attachments:
Electronic copies of the auditor’s workpapers have been furnished to RTD
along with the audit report.
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