Audit Plan 2014

2014 Annual Audit Plan

Using the risk model, audit resource allocation, and management requests for audits, we developed the 2014 Annual Audit Plan. This Audit Plan is a planning tool to help ensure the best use of audit resources. As such, it is subject to change throughout the year as different needs arise. Audit status reports will be issued during the year for the audits shown in progress as well as those completed or upcoming.

FY 2014 Annual Audit Plan – Audits based on Risk Assessment – Prioritized List
1. East Central Regional Water Reclamation Facility
2. City-Wide Accounts Receivable
3. EMS Billing
4. Fleet Maintenance
5. Business, Rental & Special Event Tax; Occupational  licenses
6. Community Redevelopment Associates/HCD
7. Warehouses
8. Inventory
9. Grants Management
10. Purchasing Card
11. Waste-water Collection Process
12. Code Enforcement


FY 2014 Audits based on Risk Assessment – Prioritized List with Descriptions
1 East Central Regional Water Reclamation Facility We will evaluate the working environment and recent personnel events within the plant, evaluate compliance with organization policies and procedures; laws, regulations or guidelines. We will also evaluate internal controls. This audit is in response to commissioners’ request.
2 City-Wide Accounts Receivable We will examine all revenue sources within the City that should generate accounts receivable to ensure accurate and timely collections.
3 EMS Billing We will be looking at billing for Emergency Medical Services (EMS) and our collection methods and their effectiveness.
4 Fleet Maintenance We will be looking at preventative maintenance practices, fleet availability and cost effectiveness.
5 Business, Rental & Special Event tax; Occupational Licenses We will look at effectiveness of revenue generation, collection efforts and use of automation to increase compliance.
6 Community Redevelopment Associates/HCD We will review CRA’s compliance with the contract, effectiveness of monitoring, maximizing grant dollar usage and compliance with all HUD regulations.
7 Warehouses We will look at the security of assets, inventory quantity on hand, effectiveness of re-order points, avoiding shrinkage, and managing obsolescence.
8 Inventory We will be looking at controls over inventory management, safeguarding of assets, identify possible duplications and satellite inventories.
9 Grants Management We will look at compliance with federal regulations, the sharing of collective grant expertise across city departments, and grants awareness.
10 Purchasing Card We will look at compliance with purchasing’s P-card regulations, and that expenditures are appropriate, reviewed and approved, and for public purposes.
11 Waste-water Collection Process We will be looking at lift station operations, grease trap program, and maintenance of the collection system.
12 Code Enforcement We will be looking for consistent enforcement, records maintenance, and effective follow-up and collection efforts.


Note: This Annual Audit Plan represents a flexible planning document. As such, some audits identified herein may not be conducted this year. Also, audits may be conducted which are not included in this document.