Office of Audit and Evaluation Director

Mcg02866

Description

Office of Audit Services and Management Support MEMORANDUM To: Lisa C. Early, Families, Parks and Recreation Director From: Beryl H. Davis, CPA, CGFM, Director Office of Audit Services and Management Support Re: Follow-Up Review of Audit of Dr. James R. Smith Neighborhood Center – Facility Rental Contracts (Report No. 07-16) Date: August 6, 2007 Attached is a summary of the status of recommendations as determined from our follow-up review of the Audit of Dr. James R. Smith Neighborhood Center - Facility Rental Contracts (Report No. 06-18). Our review procedures consisted of staff inquiries and a limited review of written documentation. Our follow-up was made in accordance with generally accepted government auditing standards, except that we did not perform substantial tests of evidence supporting responses from officials responsible for resolving audit findings and recommendations. Six of the nine recommendations made in the original report have been implemented, two recommendations are partially implemented and one recommendation is planned for implementation. One partially implemented recommendation involves resolving old/unusual contracts from previous years and is expected to be implemented by September 2007. Another partially implemented recommendation involves monitoring of CLASS report results and is expected to be implemented by August 2007. The recommendation to strengthen CLASS software access controls through the ...

Informations

• Publié par: Tanid
• Nombre de lectures: 56
• Langue: English

Extrait

Office of Audit Services and Management Support M EMORANDUM To:C. Early, Families, Parks and Recreation Director Lisa From: BerylH. Davis, CPA, CGFM, Director  Officeof Audit Services and Management Support Re:Review of Follow-Up Audit of Dr. James R. Smith Neighborhood Center– Facility Rental Contracts (Report No. 07-16) Date:August 6, 2007 Attached is a summary of the status of recommendations as determined from our follow- up review of the Audit of Dr. James R. Smith Neighborhood Center - Facility Rental Contracts (Report No. 06-18). Ourreview procedures consisted of staff inquiries and a limited review of written documentation. Our follow-up was made in accordance with generally accepted government auditing standards, except that we did not perform substantial tests of evidence supporting responses from officials responsible for resolving audit findings and recommendations. Six of the nine recommendations made in the original report have been implemented, two recommendations are partially implemented and one recommendation is planned for implementation.One partially implemented recommendation involves resolving old/unusual contracts from previous years and is expected to be implemented by September 2007.Another partially implemented recommendation involves monitoring of CLASS report results and is expected to be implemented by August 2007.The recommendation to strengthen CLASS software access controls through the use of passwords is scheduled for the next CLASS update in September 2007. We will follow up on the status of the recommendations not fully implemented during our annual review of open recommendations in all City departments. We wish to thank the officials of the departments affected by these recommendations for their cooperation with the follow-up request. This follow-up review was performed by Jack Sirak, Manager, and Jessica Haslow, Auditor III, of the Office of Audit Services and Management Support. BHD/gjm Attachment c : Honorable Buddy Dyer, Mayor Joseph M. Robinson, Chief of Staff Byron W. Brooks, Chief Administrative Officer Amy Iennaco, Chief Assistant Attorney Rodney I. Williams, Recreation Division Manager

R EPLY AND I MPLEMENTATION S UMMARY Follow-Up Review of Audit of Dr. James R. Smith Neighborhood Center–Facility Rental Contracts (06-18) CURRENT IMPLEMENTATION E STATUSCOMMENTSDATE AUDITEE #RECOMMENDATIONSRESPONS 1. Families,Parks and RecreationConcur ImplementedJuly 2006 management should determine appropriate circumstances for the utilization of manual receipts and modify the current procedure to reflect these approved circumstances. 2. Manualreceipt books should beConcur ImplementedAugust 2006 sequentially issued, used books examined for compliance with procedures prior to issuing replacement books and appropriate control log entries made to document these actions. 3. Manualreceipt procedures should beConcur ImplementedJuly 2006 better defined as to completion requirements and distribution to promote compliance and consistency by and among Center employees. 4. AreaManagers should periodicallyConcur ImplementedOctober 2006 inspect Center compliance with the manual receipt procedures and report the results to the Division Manager on a monthly or quarterly basis. 5. Families,Parks and RecreationConcur Plannedfor September2007 Theimplementation will take management should require passwords toImplementation placeduring the next scheduled strengthen access to the CLASS softwareCLASS upgrade. and to better identify activity with specific individuals.

R EPLY AND I MPLEMENTATION S UMMARY Follow-Up Review of Audit of Dr. James R. Smith Neighborhood Center–Facility Rental Contracts (06-18) CURRENT IMPLEMENTATION STATUSCOMMENTSDATE AUDITEE #RECOMMENDATIONSRESPONSE 6. CenterManagers should generate andConcur PartiallyAugust 2007Area Managers ensure reports review reports consistent with the CLASSImplemented arereviewed on a weekly basis. Procedures Guide and Area ManagersBeginning August 2007 a should oversee their review and reportmonthly summary of these results to the Division Manager on areviews will be reported to the periodic basis.Division Manager. 7. AreaManagers should be instructed toConcur PartiallySeptember 2007Still resolving old/unusual periodically review the “Rental Contracts Implementedcontracts. Expected To Be Completed” reports for the Centerscompletion September 2007. within their responsibility and follow-up any particularly old or unusual contracts. 8. CenterManagers should review andConcur ImplementedOctober 2006 electronically approve rental contract amendments; if electronic approval is not viable, the Managers should generate a report, approve and sign the report and forward it to the Area Manager for monitoring. 9. TheFamilies, Parks and Recreation fiscalConcur ImplementedOctober 2006 office should provide late bank deposit data to Area Managers for investigation, resolution and/or corrective action.