CURRENT AUDITS
Department of Watershed Management Office of Engineering Services
City Council passed 15-R-3343, which required the City Auditor to establish a capital project and construction audit function. After several years of reporting on the Renew Atlanta and TSPLOST program, this is the first in a series of capital program audits in other operating departments. The audit will review the design of the DWM Office of Engineering Services capital program system of internal control to determine whether it is consistent with industry best practices and can achieve objectives and address risks. The audit will further review the implementation of key controls by determining whether they exist and have been placed into operation and were operating effectively on a sample of projects.
Office of Contract Compliance
The City Council expressed interest in a performance audit of the Office of Contract Compliance to assess its ability to achieve diversity goals in the city's equal business opportunity program. The office is responsible for ensuring that minority- and women-owned small businesses and disadvantaged businesses participate in the city's contract projects as well as monitoring compliance with the diversity goals. This audit will focus on assessing controls in the certification process and contract monitoring.
Forensic Review—Former CFO Transactions (Contract)
Following media accounts of improper payments made by the city's former chief financial officer, City Council President Moore requested a forensic review of high risk transactions to identify specific overriding actions performed or weaknesses in existing internal controls that allowed the actions to occur. We have contracted with Windham Brannon to perform this work.
CARES/FEMA
The CARES Act was signed into law on March 27, 2020, creating the Coronavirus Relief Fund (CRF). The city received $88M from the Department of Treasury in Coronavirus Relief Funds (CRF) and has the ability to apply for FEMA Public Assistance reimbursement for eligible expenditures. The audit will review the appropriateness, existence, and design of internal controls. The audit will further review the funding decision to use FEMA vs. CARES funds for reasonableness.
Police Hiring
The City Council expressed interest in a performance audit of the city’s hiring process. Our audit of city hiring processes excluded public safety because the processes followed are different. Recent civic unrest has highlighted what media articles term a crisis in police hiring and retention across the country. The audit will review best practices and assess congruence between the Atlanta Police Department’s hiring processes/strategies and mission. The audit will further review the recruitment, background, training, and hiring procedures for recruits and sworn officers. And lastly, address how the Atlanta Police Department’s hiring practices address community concerns and are they consistent with the benchmarks for law enforcement agencies.
Liquor Licenses and Enforcement
A city councilmember requested an audit of liquor license application and enforcement processes due to criminal activity surrounding some licensed establishments. Atlanta Police Department’s License and Permits Unit is responsible for accepting license and renewal applications and enforcing liquor-related ordinances. The city is currently implementing the Energov system that would streamline liquor license application submission and renewal and connect all entities involved in approving liquor licenses, including the Atlanta Police Department, Atlanta Fire Rescue Department, Office of Buildings, Mayor’s Office, and Office of Revenue. However, on August 3, 2020, Governor Kemp signed House Bill 879 that provides for the state to streamline and manage liquor license application and renewal statewide. The objectives of this audit are to assess whether controls are in place to ensure that the liquor license process is administered fairly and in accordance with code requirements, procedures for liquor license enforcement are fair and consistent with industry standards, and how House Bill 879 will impact current application and enforcement processes.
City Council passed 15-R-3343, which required the City Auditor to establish a capital project and construction audit function. After several years of reporting on the Renew Atlanta and TSPLOST program, this is the first in a series of capital program audits in other operating departments. The audit will review the design of the DWM Office of Engineering Services capital program system of internal control to determine whether it is consistent with industry best practices and can achieve objectives and address risks. The audit will further review the implementation of key controls by determining whether they exist and have been placed into operation and were operating effectively on a sample of projects.
Office of Contract Compliance
The City Council expressed interest in a performance audit of the Office of Contract Compliance to assess its ability to achieve diversity goals in the city's equal business opportunity program. The office is responsible for ensuring that minority- and women-owned small businesses and disadvantaged businesses participate in the city's contract projects as well as monitoring compliance with the diversity goals. This audit will focus on assessing controls in the certification process and contract monitoring.
Forensic Review—Former CFO Transactions (Contract)
Following media accounts of improper payments made by the city's former chief financial officer, City Council President Moore requested a forensic review of high risk transactions to identify specific overriding actions performed or weaknesses in existing internal controls that allowed the actions to occur. We have contracted with Windham Brannon to perform this work.
CARES/FEMA
The CARES Act was signed into law on March 27, 2020, creating the Coronavirus Relief Fund (CRF). The city received $88M from the Department of Treasury in Coronavirus Relief Funds (CRF) and has the ability to apply for FEMA Public Assistance reimbursement for eligible expenditures. The audit will review the appropriateness, existence, and design of internal controls. The audit will further review the funding decision to use FEMA vs. CARES funds for reasonableness.
Police Hiring
The City Council expressed interest in a performance audit of the city’s hiring process. Our audit of city hiring processes excluded public safety because the processes followed are different. Recent civic unrest has highlighted what media articles term a crisis in police hiring and retention across the country. The audit will review best practices and assess congruence between the Atlanta Police Department’s hiring processes/strategies and mission. The audit will further review the recruitment, background, training, and hiring procedures for recruits and sworn officers. And lastly, address how the Atlanta Police Department’s hiring practices address community concerns and are they consistent with the benchmarks for law enforcement agencies.
Liquor Licenses and Enforcement
A city councilmember requested an audit of liquor license application and enforcement processes due to criminal activity surrounding some licensed establishments. Atlanta Police Department’s License and Permits Unit is responsible for accepting license and renewal applications and enforcing liquor-related ordinances. The city is currently implementing the Energov system that would streamline liquor license application submission and renewal and connect all entities involved in approving liquor licenses, including the Atlanta Police Department, Atlanta Fire Rescue Department, Office of Buildings, Mayor’s Office, and Office of Revenue. However, on August 3, 2020, Governor Kemp signed House Bill 879 that provides for the state to streamline and manage liquor license application and renewal statewide. The objectives of this audit are to assess whether controls are in place to ensure that the liquor license process is administered fairly and in accordance with code requirements, procedures for liquor license enforcement are fair and consistent with industry standards, and how House Bill 879 will impact current application and enforcement processes.