Office of the Inspector General | Reports

AUDIT

Audit of Animal Service Center Revenue Controls (#2002)

The purpose of this audit was to determine if controls over revenues reasonably ensured that revenues due were collected, accurately recorded, safeguarded, and deposited in compliance with relevant Commission, City, and departmental policies and procedures.

FOLLOW-UPS

Final Audit Follow-Up of the Cloud Migration & Upgrade to PeopleSoft Systems (#2011)

The original audit (Report #1706) was conducted to evaluate and report on management’s efforts to transition the City’s PeopleSoft Financials and Human Resources systems to a “cloud” environment and subsequently upgrade those two major systems. Management established 24 action plan steps to address the audit recommendations. Seventeen of the action plan steps were noted as having been completed in audit follow-up reports #1903 and #2001. The remaining seven steps were due for completion by March 31, 2020. Based on actions taken by management this follow-up period, all steps were completed or resolved.

Final Audit Follow-Up of Selected Airport Leases (#2010)

The purpose of the original audit report (#1620) was to determine, for the addressed leases, whether: (1) the Aviation Department maintained proper oversight over the related leasing activities, (2) the leasing activities were in the best interest of the City, (3) the City was adequately protected from exposure to risk, and (4) lease revenues due the City were reasonable and properly and timely collected. Management established 13 action plan steps to address the audit recommendations. Seven of the 13 action plan steps were previously completed or otherwise resolved in follow-up reports #1709, #1903 and #2001. The remaining six steps were due for completion by March 31, 2020. All six steps were completed during this follow-up audit period. This report is the fourth and final follow-up on audit report #1620.

Investigative reports are produced by the OIG Investigative staff. Written reports are prepared for all investigations and presents the conclusions of fact in an accurate, fair and objective manner. Reports may include findings and recommendations which encourage fairness and accountability; however, the OIG does not have the authority to order or direct changes in City policies, procedures, or activities. Reports issued by the OIG may require City officials or department employees to provide a follow-up report regarding actions taken in response to the recommendations made.

Certain investigative reports will not be posted or will be posted in a limited manner if the report contains privileged, confidential, or legally protected information.

The OIG produces other reports and publications designed to provide City officials, employees and citizens with informative tools to enhance the public’s trust in City government, improve the organizational efficiency and effectiveness of City operations, and provide value added recommendations to improve the delivery of City services. Unlike audit and investigative reports, these reports in most cases, are not issued under professional standards. Instead, these reports may provide guidance to City employees for topics such as reducing risks in City processes, alerting city staff to fraud schemes affecting local governments, or providing metrics or informative data about City operations.