FY 2014 Audit Reports
To view a summary of any of the following audit reports, click on the report name.
Final Audit Follow-Up of General Fund Reserves and Fund Balance (#1401)
The City has taken actions to increase the balance of the Deficiencies Fund to more appropriate levels. As of June 30, 2013, the balance was $21.4 million, with $18.8 million of that amount considered "currently available." Those amounts are not significantly below the policy amount of $23.1 million. Additionally, the City has completed and/or resolved most of the action plan steps established to address issues identified in audit report #1024.
Audit of City Projects (#1402)
The purpose of this audit was to review the status of capital and operating projects throughout the City, including the Community Redevelopment Agency (CRA), to determine whether (1) Unused monies in projects as of April 30, 2013, that have not incurred expenses since October 1, 2009 (43 months), could be reallocated for other projects or purposes. (2) Projects are classified accurately in the City’s financial system to ensure capital assets resulting from such projects and related depreciation expenses are properly accounted for and reported in the City’s financial records and reports.
We determined 36 (58%) of the 62 reviewed projects with no recent expense activity are still active viable projects with ongoing plans for continuation and completion. Those 36 projects accounted for approximately $55 million of the $57 million (96%) in total funding for the 62 projects reviewed. The remaining 26 projects were found to no longer be active viable projects and were therefore closed, releasing $2.4 million to be returned and re-appropriated and/or reallocated.
Audit Follow-Up of Selected Departments' Leave and Attendance Processes and Transactions (#1403)
This is the second follow-up on the Audit of Selected Departments' Leave and Attendance Processes and Transactions, Report #1218, issued September 5, 2012. During the original audit, we noted that overall, recorded leave and attendance transactions tested were materially accurate. However, we did note several instances of noncompliance with City policies; most of which had no monetary impact. Management developed 16 action plan steps to address the report recommendations. As of September 30, 2013, all action plan steps were due to be completed. Ten steps were completed in the prior follow-up period and three were completed during this follow-up period. The three remaining steps relate to the purchase of a new time and attendance system and training.
Inquiry into Acquisition of Commercial Insurance Coverages (#1404)
The Office of the City Treasurer-Clerk's Risk Management section should consider revising its methods for acquiring commercial insurance coverages. Instead of using the "Defined Coverage Method" and "Appointment Method," consideration should be given to using the "Broker of Record Method" or an appropriately modified version of that method.
There is no guarantee that a change in methods will result in savings to the City. However, (1) the existence of a limited carrier (insurer) market for many of the City's coverages, (2) the practices of other local governmental entities, and (3) the potential for reducing and better controlling broker fees/compensation all indicate that changing methods may be to the City's benefit.
Final Audit Follow-Up on City Parking Contracts (#1405)
All 11 action plan steps established to address issues identified in audit report #1213 have been successfully completed or resolved. Ten steps were completed during the prior follow-up period and the remaining step was completed during this follow-up period.
Audit Follow-Up of the Advanced Wastewater Treatment Project – Report 2 (#1406)
This is the first follow-up on the Audit of the Advanced Wastewater Treatment (AWT) Project - Report 2 (Report #1312 issued April 19, 2013). Nine action plan steps were established to address issues identified in that audit. Eight of those nine steps are addressed in this follow up. The ninth action plan step will be addressed in a subsequent and separate follow-up engagement. Of the eight steps addressed in this follow-up engagement, six were completed as of September 30, 2013. Actions have been initiated and are in progress to complete the two remaining steps.
Final Audit Follow-Up of Selected Stormwater Activity (#1407)
Applicable City departments have completed and/or resolved each of the 21 action plan steps established to address issues identified in audit report #1302, Audit of Selected Stormwater Activity. Five of those action plan steps were completed and/or resolved during the period covered by this follow-up report.
Audit Follow-Up on Second Progress Audit of Gaines Street Revitalization (#1408)
Applicable City departments have completed seven of the eight action plan steps established to address issues identified in audit report #1319, Second Progress Audit of Gaines Street Revitalization, that were due for completion as of September 30, 2013. Actions have been initiated to resolve the remaining action plan step due as of that date.
Audit Follow-Up of Aviation Capital Projects (#1409)
The Aviation Department and the Accounting Services Division within the Department of Management and Administration (DMA) completed five of the six action plan steps established to address issues identified in audit report #1308, Aviation Capital Projects, that were due for completion as of September 30, 2013. Actions have been initiated to complete the remaining step due as of that date.
Audit Follow-Up on City Travel & Training (#1410)
This is the first follow-up on the Audit of City Travel and Training (Report #1309 issued March 22, 2013). In that audit report we identified areas where improvements could be made to the City of Tallahassee's (City) travel procedures and in the level of compliance therewith. As of September 30, 2013, six of the 10 action plan steps established to address those areas were due for completion, and three (50%) of those six action plan steps had been completed. Actions have been initiated or are planned to complete the other three steps. Subsequent follow-up engagements will address the status of all remaining action plan steps.
Final Audit Follow-Up on Red Light Camera Program (#1411)
Public Works and the Tallahassee Police Department (TPD) have completed each of the six remaining action plan steps established to address issues identified in our audit of the City's red light camera program (report #1220). Accordingly, all 18 action plan steps established for that audit are now completed and/or resolved.
Final Audit Follow-Up for Non-Pension Investments (#1412)
Twenty-nine of the 30 action plan steps established to address the issues identified in our audit of the City's non-pension investments (report #1020) have been completed or otherwise resolved. Actions are underway to complete the one remaining step. Three of those 30 action plan steps were covered by this follow-up review.
Audit Follow-Up for Active Directory (#1413)
Information Systems Services (ISS) completed seven of the 20 action plan steps established to address issues identified in our audit of Active Directory that were due for completion as of September 30, 2013.
Audit Follow-Up of Selected Departments Performing Accounts Receivable Functions (#1414)
This is the fourth follow-up on the Audit of Selected Departments Performing Accounts Receivable Functions (Report #1204 issued February 15, 2012). As of December 31, 2013, 45 (85%) of the 53 action plan steps established to address issues identified in that audit have been completed. Forty steps were completed in the previous follow-up periods, five action plan steps were completed during this follow-up period, and actions are on-going to complete the eight remaining steps.
Final Audit Follow-Up of Compliance with the City's MBE Program Policy and Federal DBE Policy for Selected Capital Construction Projects (#1415)
This is the fourth and final follow-up on the Audit of Compliance with the City’s Minority Business Enterprise (MBE) Program Policy and Federal Disadvantaged Business Enterprise (DBE) Policy for Selected Capital Construction Projects (Report #1202, issued February 6, 2012). All eight action plan steps from the audit report were due to be completed no later than December 31, 2013. Three steps were completed in prior follow-up periods. As of January 31, 2014, Economic & Community Development (ECD) has completed two additional steps. Because the most significant steps have now been completed (major revisions to the MBE policy), responsibility for completion and resolution of the remaining three steps has been turned over to management.