Audit-SAOAnnualReport-Summary

Description

Report No. 100008SAO Annual Report SummaryJuly 1, 2008Vol. IThis page left blankP P SRecommendations Port Response Completed Estimated Page Completion Date [Volume] OA-1 ♦ 6/13/08 1 [V2] OA-2 ♦ 6/30/08 33 [V2] 1 ♦ 6/4/08 269 [V2] 2 ♦ 8/31/08 507 [V2] 3 ♦ 6/2/08 569 [V3] 4 ♦ 6/2/08 851 [V3] 5 ♦ 8/1/08 1067 [V4] 6 ♦ 6/2/08 1335 [V4] 7 ♦ 8/31/08 1355 [V4] 8 ♦ 7/31/08 1365 [V4] 9 ♦ 7/31/08 1383 [V4] 10 ♦ 6/12/08 7/31/08 1415 [V5] 11 ♦ 8/31/08 1937 [V6] 12 ♦ 5/6/08 1951 [V6] 13 ♦ 7/31/08 1963 [V6] 14 ♦ 8/31/08 2033 [V6] 15 ♦ 7/31/08 2047 [V6] 16 ♦ 8/31/08 2051 [V6] 17 ♦ 8/31/08 2061 [V6] 18 ♦ 7/31/08 2071 [V6] 19 ♦ 7/31/08 2079 [V6] 20 ♦ 7/31/08 2083 [V6] 21 ♦ 7/31/08 2209 [V6] 22 ♦ 6/12/08 7/31/08 2309 [V6] 23 ♦ 7/31/08 2377 [V6] 24 ♦ 7/31/08 2479 [V6] 25 ♦ 6/30/08 2487 [V7] 26 ♦ 6/30/08 2723 [V7] 27 ♦ 6/10/08 3957 [V8] 28 ♦ 1/29/08 3173 [V8] 29 ♦ 3/7/08 3177 [V8] 30 ♦ 12/07 3203 [V8] 31 ♦ 6/14/08 TBD 3215 [V8] E valuation and recommendation complete on June 14, 2008. Implementation to be determined.Introduction 3ummary ction a udit a erfomanc ortRecommendations Port Response Completed Estimated Page Completion Date [Volume] 32 ♦ 6/14/08 TBD 3315 [V8] E valuation and recommendation complete on June 14, 2008. Implementation to be determined. 33 ♦ TBD 3361 [V8] 34 ♦ 8/1/08 3369 [V8] 35 ♦ 2/5/08 3417 [V8] 36 ♦ 2/5/08 3423 [V8] 37 ♦ 7/31/08 3429 [V8] 38 ...

Informations

• Publié par: Chiod
• Nombre de lectures: 14
• Langue: English

Extrait

Report No. 100008 SAO Annual Report Summary July 1, 2008 Vol. I

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Recommendations  OA-1  OA-2  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31

P Pa aS ort erformance udit ction ummary

Port ResponseCompleted EstimatedPage  CompletionDate [Volume] ♦ [V2]6/13/08 1 ♦  6/30/0833 [V2] ♦ 6/4/08 269[V2] ♦  8/31/08507 [V2] ♦ 6/2/08 569[V3] ♦ 6/2/08 851[V3] ♦  8/1/081067 [V4] ♦ 6/2/08 1335[V4] ♦  8/31/081355 [V4] ♦  7/31/081365 [V4] ♦  7/31/081383 [V4] ♦ 6/12/08 7/31/081415 [V5] ♦ 1937 [V6] 8/31/08 ♦ 5/6/08 1951[V6] ♦  7/31/081963 [V6] ♦  8/31/082033 [V6] ♦  7/31/082047 [V6] ♦  8/31/082051 [V6] ♦ 2061 [V6] 8/31/08 ♦  7/31/082071 [V6] ♦  7/31/082079 [V6] ♦  7/31/082083 [V6] ♦  7/31/082209 [V6] ♦ 6/12/08 7/31/082309 [V6] ♦  7/31/082377 [V6] ♦  7/31/082479 [V6] ♦  6/30/082487 [V7] ♦  6/30/082723 [V7] ♦ 6/10/08 3957[V8] ♦ 1/29/08 3173[V8] ♦ 3/7/08 3177[V8] ♦ 12/07 3203[V8] ♦ 6/14/08 TBD3215 [V8] EvaluationandrecommendationcompleteonJune14,2008.  Implementationto be determined.

Introduction 3

Recommendations

32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49

4 Introduction

Port ResponseCompleted EstimatedPage  CompletionDate [Volume] ♦ 6/14/08 TBD3315 [V8] EvaluationandrecommendationcompleteonJune14,2008.  Implementationto be determined. ♦  TBD3361 [V8] ♦  8/1/083369 [V8] ♦ 2/5/08 3417[V8] ♦ 2/5/08 3423[V8] ♦  7/31/083429 [V8] ♦ 4/1/08 3469[V9] ♦ 3477 [V9]4/22/08 5/30/08 ♦ 4/23/08 3539[V9] ♦ 6/4/08 3625[V9] ♦ 3/18/08 3659[V9] ♦  TBD3691 [V9] ♦  TBD3719 [V9] ♦ 3/7/08 3745[V9] ♦ 1/30/08 3775[V9] ♦  TBD3781 [V9] ♦  7/30/083805 [V9] ♦ [V9]1/1/08 3821

K : ey to Summary table

Green Diamond [] ♦

Blue Diamond [] ♦

Red Diamond [] ♦

The Port agrees fully with this recommendation, and has/will implement reforms as stipulated in the original audit report. In its original response, the Port agreed with 39 of the auditor’s 51 recommendations; however, upon further review, the Port also agreed with the Recommendation 49, bringing the total to 40.

While the Port did not fully agree with the recommendation as it was stated in the report, we agree the underlying intent of the recommendation has merit. The Port partially agreed with 6 of the report’s 51 recommendations. The Port has/will implement reforms designed to meet the underlying intent of the recommendation through a combination of the auditor’s recommended steps and/or alternate methods as stated in the attached SAO Annual Report Summary.

The Port disagrees with this recommendation, either because it believes the underlying assumptions are incorrect (such as the use of a particular type of software) or because it disagrees with the auditor’s interpretation of data. The Port disagreed with 5 of the 51 recommendations contained in the auditor’s report. However, members of the organization have worked to address the intent behind the recommendations, and implement reforms designed to allay those underlying concerns. ThePort’s action plan has/will implement reform actions that relate to the underlying intent of the recommendation.These reforms include the revision of policies and procedures, completion of reforms already underway prior to the audit report, or review of technology systems currently used and available improvements.

t imelineforimPlementation :

• The Port fully agrees with 40 of the auditor’s 51 recommendations; of these, 19 were implemented by July 1, and 18 more will be implemented by August 31, 2008.

• The Port partially agreed with 6 of the auditor’s 51 recommendations; of these, 3 were completed by July 1, and two more will be completed by August 31, 2008.

• The Port did not agree with 5 of the auditor’s 51 recommendations; the related work as explained above was completed on two of the recommendations by July 1st and one will be completed by August 31, 2008.

Of the recommendations that will not be implemented by August 31, we believe the outstanding items will be complete by the first quarter of 2009.Work is underway on the remaining 6 recommendations (Recommendations 31-33, 43, 44, and 47) and we will specify a completion date for them as soon as possible. Completionof these items are dependent on the purchase and introduction of software systems, findings of separate investigations, and completion of additional reviews currently being conducted by the Internal Audit Manager.

The policy and procedural changes made to date represent significant effort on the part of Port Commissioners and staff.

Introduction 5

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