FY 2011 Audit Reports
To view a summary of any of the following audit reports, click on the report name.
Final Audit Follow-Up on MSC Transition to Electric-Utility Supply Center (#1101)
This is the first and final follow-up audit conducted after the issuance of the original audit report #1014, Municipal Supply Center Transition to Electric-Utility Supply Center (USC).
There were 14 action steps to be completed during this follow-up period, and all 14 steps have either been completed or have had significant progress made.
The efforts made by the Electric Utility USC management and staff and DMA Procurement Services and Accounting Services have resulted in greater accountability of the transfer of over $10 million in inventory items.
Audit Report on Advanced Wastewater Treatment Project (#1102)
We are conducting an audit of the City's Advanced Wastewater Treatment (AWT) Project during the construction phase. Our objectives are to periodically provide assurances and advisory services related to project management activities; report on the project status and accomplishments; and provide an independent assessment of risk management, project controls, project goals, and expected deliverables. For this report, we reviewed project management activities from January 1, 2010, through August 31, 2010, and tested selected financial transactions between August 1, 2006, and June 30, 2010.
Assistance and Guidance Report on OPEB (Retiree Healthcare) for the City of Tallahassee (#1103)
This assistance and guidance report was prepared to assist the City Financial Viability of the Government Target Issue Committee and the City Commission as they address funding and policy issues relating to retiree healthcare that is considered an Other Postemployment Benefit. This report follows up on Assistance and Guidance Report #0819, issued September 2008 that recommended the City Benefits Committee review all options relating to other postemployment benefits and report their recommendations to the City Commission for their consideration.
Audit of Selected Solid Waste Activities (#1104)
This audit addressed the Solid Waste Utility's (1) oversight and administration of the City's contract with Waste Pro of Florida, Inc. (Waste Pro) for solid waste collection services and (2) processes and administration relative to various revenue activities. Activity and processes in place during recent years were reviewed and analyzed, with the specific years reviewed varying depending on the area covered.
Audit Follow-Up Water Infrastructure (#1105)
Five of the eight action plan steps due for completion as of September 30, 2010, have been completed or substantially completed. Actions are still on-going to complete another one of the eight steps. Upon completion of that step, the remaining two steps can then be completed.
Final Audit Follow-Up Risk Management Self-Insurance Programs (#1106)
This is our first and final follow-up audit conducted after the issuance of the original audit report #1010, "Risk Management Self-Insurance Programs," issued in February 2010. In our original report, we reviewed the controls over the Risk Management processes overseeing the City's self-insurance programs and the data recorded in RiskMaster (the system used to account for self-insurance claims transactions), and tested the reliability of the information recorded in the system. Our audit showed that overall, there were adequate controls established over the claims disbursements and collections of the self-insurance programs to protect and safeguard City assets.
Final Audit Follow-Up of City Lease Administration (#1107)
Twenty-one of the 24 action plan steps established to address issues identified in audit report #0917 have been completed or resolved as of September 30, 2010. Significant efforts have and are being taken to complete the remaining three action plan steps. Accordingly, those three action plan steps have been turned over to management for final resolution and completion.
Audit Follow-Up on Non-Pension Investments (#1108)
Twenty-four 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 through management decision. The most significant completed action was the Treasurer-Clerk's recovery of $2 million in investment earnings that had been incorrectly allocated to Blueprint 2000. Actions are in process to complete four of the remaining six steps.
Audit Follow-Up Citywide Disbursements 2009 (#1109)
City departments have completed five of the six action plan steps developed as the result of our previously issued audit report #1013, Citywide Disbursements 2009. Actions have been initiated but not completed for the remaining action plan step. Completion of that remaining step is important to ensure retiree health insurance benefits are provided only to authorized individuals.
Audit of the City's Vendor Incentive Programs (#1110)
We conducted an audit of the City's Vendor Incentive Programs, including Minority Business, Locality, Charitable Contributions, and Volume of Work. Our objectives were to evaluate the internal controls related to each vendor incentive program, determine compliance, and identify the program strengths, potential weaknesses, and areas for improvement. As part of the audit, we conducted a survey of 12 Florida cities (with a comparable population to Tallahassee) regarding their vendor incentive programs. Additionally, we surveyed 867 City vendors to determine their level of satisfaction with the Minority Business Enterprise (MBE) Office that administers the MBE Program, Procurement Services Division that administers the local businesses, charitable contributions, and volume of work programs.
Based on our testing of bid solicitation, we can provide assurances that bids involving MBE, Local Vendor, and Charitable Contribution incentives were awarded in accordance with City incentive program ordinances and policies. None of the bids we tested were awarded based on Volume of Work incentive points.
Audit of Gaines Street Revitalization Project (#1111)
The City is making significant progress in converting Gaines Street and the surrounding area to the envisioned urban corridor. New development regulations and guidelines have been established. Properties for redevelopment have been acquired and enhanced. Some redevelopment has occurred. New utility infrastructure has and is being installed. Reconstruction of the first segment of the roadway is in progress. Environmental assessments are ongoing and the general public and affected parties have been informed and involved. Except for a few relatively minor instances, expenditures of City funds have been appropriate and reasonable.
Notwithstanding this progress, significant actions remain before the vision is realized. Remaining actions include further redevelopment of existing properties and final design and reconstruction/reconfiguration of the roadway. Environmental assessments and necessary remediation must be completed. Also, funding issues must be addressed as the Gaines Street and FAMU Way projects develop. Efforts should continue to keep the public and affected parties informed and involved.
We believe the various City departments involved with this project, in conjunction with the Community Redevelopment Agency (CRA), have demonstrated a commitment to follow through on these remaining actions.
Audit Follow-Up for Non-Pension Investments (#1112)
Twenty-seven 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 through management decision. Three of those 27 action plan steps were completed during the period covered by this follow up review. Efforts are on-going or plans in process to complete the remaining three steps.
Final Audit Follow-Up Selected Solid Waste Activities (#1113)
Each of the nineteen action plan steps established to address the issues identified in our audit of selected solid waste activities (report #1104) have been completed or otherwise resolved. One of the most significant completed actions was the timely recovery of $88,321 in overpayments from a contractor. Other completed actions included various improvements and enhancements to existing procedures, processes, and controls.
Audit of the Smart Metering Project (#1114)
While work on the smart metering system remains, the City has made significant progress in completing the project. Areas yet to be completed include the finalization of the installation of the gas and water meters and the completion of the Meter Data Management System.
Audit Follow-Up on Water Infrastructure (#1115)
Five of the eight action plan steps due for completion as of March 31, 2011, have been completed or otherwise resolved. Actions are on-going to complete the other three steps. Another step due for completion subsequent to March 31, 2011, also has been completed.
Audit of TPD Property and Evidence Function (#1116)
Overall, TPD Property and Evidence operations and functions provided reasonable assurance that property and evidence items were properly received, processed, safeguarded, accounted for, and disposed. Several issues were identified that indicate the need for enhanced procedures and controls.
Final Audit Follow-Up on StarMetro Staffing of Drivers and Mechanics (#1117)
This is the fourth and final follow-up on the action plan steps originating from the audit of the City's StarMetro Staffing of Drivers and Mechanics (Report #0817) issued on August 14, 2008. Of the total 20 action plan steps due in the original audit, 15 steps were previously completed, three steps were completed during this period, one step is partially completed and one step is behind schedule. Responsibility for completing the final two steps is being turned over to management for their resolution.
Final Audit Follow-up Public Works Capital Project Contracts and ARRA Projects (#1118)
All five action plan steps established to address issues identified in audit report #1025 have been successfully completed or resolved. Completed actions involved establishing documented procedures for reducing contractually prescribed retainage percentages for construction projects and reporting corrected and complete salary and job creation information for American Recovery and Reinvestment Act (ARRA) projects.
Audit Follow-Up of Take-home Vehicles (#1119)
This is the second follow-up on the Audit of Take-home Vehicles (Report #0809) issued on May 28, 2008.
In our first audit follow-up (Report #1015, dated May 7, 2010) we noted that all three of the action plans that were developed in response to that audit had been completed.
In our first follow-up we also reviewed the take-home vehicle approval forms completed pursuant to the newly revised policy. That review showed inconsistency in implementation of the revised take-home vehicle policy approved by the City Commission. Specifically, some forms completed to support the continuation of vehicles being taken home by employees contained assumptions that were not supported or otherwise explained, were not completed in accordance with the policy, and included items that do not appear to be correct. We noted one or more of the conditions in 63 of the 86 forms reviewed.
In light of the issues with the assigned take-home vehicle approval forms reviewed in our last follow-up, we reviewed the forms submitted for the current (2011) year.