CURRENT AUDITS
Continuous Auditing
Continuous auditing leverages technology to test controls and to identify potential red flags in transactions as, or soon after, they occur. We will work with the Department of Finance and other stakeholders to identify high-risk transactions to develop a continuous audit program.
Oracle Time and Labor
The city is implementing Oracle Time and Labor, part of the Oracle Cloud Human Capital Management application suite, to replace Kronos as the city’s timekeeping system. This system is tentatively scheduled to go live in March 2022. We are reviewing the implementation as it progresses to ensure that previously identified timekeeping control weaknesses and compliance risks are addressed cost-effectively.
In Rem Process
We undertook this audit because Atlanta City Council heard constituent concerns regarding In Rem in March 2022 and introduced Ordinance 22-O-1253 requesting the City Auditor’s Office audit the city’s In Rem processes. The term “In Rem” means an “action against a thing,” which is used when a Code Enforcement inspection has identified a building structure as highly hazardous and unsafe. Property owners have a period of time to bring property into compliance when an order of demolition is issued.
Business License Audit
We undertook this audit because the Office of Revenue implemented the ATLCore system during Covid-19 to streamline business license application processing and tax collection. System failures and staffing reductions resulted in a backlog of business license applications and renewals and longer processing times, leading to business owner complaints. The audit will assess policies, procedures, and practices to ensure controls are in place to administer the process consistently and in accordance with city code provisions.
Municipal Market Audit
The Department of Enterprise Asset Management became aware that the Municipal Market Corporation (MMC) potentially has not made lease rental payments or repaid HUD and CDBG funds according to the terms of the current lease agreement with the City of Atlanta; however, it is possible the market does not owe rent payments to the city. This audit was requested by the Department of Enterprise Asset Management to determine the market’s current standing. We will assess the financial relationship between the City of Atlanta and the Municipal Market Corporation.
Solid Waste Services Audit
The City Council’s City Utilities Committee requested an audit of solid waste fees and services. The city recently revised its solid waste fee structure to better align fees to services. Services include curbside collection of garbage, recycling and yard trimmings, bulk collection, street sweeping, mowing public rights-of-way and emptying public trash receptacles. The audit will assess the cost-effectiveness of services provided.
Grants Management
In February 2020,the city merged the former Office of Human Services from the Mayor’s Office and Office of Grant Management from the Finance Department to form the Department of Grants and Community Development. The department is charged with managing federal entitlement and competitive grants, foundation, state, and pass-through grants. Previous performance and financial audits have identified heightened risk of noncompliance with grant requirements. The audit will assess controls in place to ensure timely and compliant administration of grant agreements.
Plane Train
The Department of Aviation requested the audit because of the inherent risks associated with a third-party vendor managing the contract, the importance of the service to airport operations, and sizable dollar amount of contractual agreement (nearly $23 million).
Continuous auditing leverages technology to test controls and to identify potential red flags in transactions as, or soon after, they occur. We will work with the Department of Finance and other stakeholders to identify high-risk transactions to develop a continuous audit program.
Oracle Time and Labor
The city is implementing Oracle Time and Labor, part of the Oracle Cloud Human Capital Management application suite, to replace Kronos as the city’s timekeeping system. This system is tentatively scheduled to go live in March 2022. We are reviewing the implementation as it progresses to ensure that previously identified timekeeping control weaknesses and compliance risks are addressed cost-effectively.
In Rem Process
We undertook this audit because Atlanta City Council heard constituent concerns regarding In Rem in March 2022 and introduced Ordinance 22-O-1253 requesting the City Auditor’s Office audit the city’s In Rem processes. The term “In Rem” means an “action against a thing,” which is used when a Code Enforcement inspection has identified a building structure as highly hazardous and unsafe. Property owners have a period of time to bring property into compliance when an order of demolition is issued.
Business License Audit
We undertook this audit because the Office of Revenue implemented the ATLCore system during Covid-19 to streamline business license application processing and tax collection. System failures and staffing reductions resulted in a backlog of business license applications and renewals and longer processing times, leading to business owner complaints. The audit will assess policies, procedures, and practices to ensure controls are in place to administer the process consistently and in accordance with city code provisions.
Municipal Market Audit
The Department of Enterprise Asset Management became aware that the Municipal Market Corporation (MMC) potentially has not made lease rental payments or repaid HUD and CDBG funds according to the terms of the current lease agreement with the City of Atlanta; however, it is possible the market does not owe rent payments to the city. This audit was requested by the Department of Enterprise Asset Management to determine the market’s current standing. We will assess the financial relationship between the City of Atlanta and the Municipal Market Corporation.
Solid Waste Services Audit
The City Council’s City Utilities Committee requested an audit of solid waste fees and services. The city recently revised its solid waste fee structure to better align fees to services. Services include curbside collection of garbage, recycling and yard trimmings, bulk collection, street sweeping, mowing public rights-of-way and emptying public trash receptacles. The audit will assess the cost-effectiveness of services provided.
Grants Management
In February 2020,the city merged the former Office of Human Services from the Mayor’s Office and Office of Grant Management from the Finance Department to form the Department of Grants and Community Development. The department is charged with managing federal entitlement and competitive grants, foundation, state, and pass-through grants. Previous performance and financial audits have identified heightened risk of noncompliance with grant requirements. The audit will assess controls in place to ensure timely and compliant administration of grant agreements.
Plane Train
The Department of Aviation requested the audit because of the inherent risks associated with a third-party vendor managing the contract, the importance of the service to airport operations, and sizable dollar amount of contractual agreement (nearly $23 million).