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.
Aviation Maintenance
A previous risk assessment identified potential staffing issues in the Department of Aviation’s Facilities Management Division. The department will be implementing its Maximo system upgrade to enhance system capabilities and improve work order and asset management. We will be assessing if the division’s staffing and scheduling processes and Maximo system controls meet workload needs.
Streetlighting
We undertook this audit because streetlighting may improve motorist, cyclist, and pedestrian safety and reduce criminal activity. The City of Atlanta Department of Transportation oversees streetlight operation, which includes roughly 10,000 city-owned lights and 40,000 lights owned by Georgia Power Company. Based on a recent assessment completed by Georgia Institute of Technology students, the department decided that it should add 10,000 additional lights. This audit will address whether streetlighting operational and maintenance costs are consistent with industry standards and whether adequate controls are in place to ensure that streetlight operability meets industry standards.
Direct Payments
As part of continuous monitoring, the Finance department identified that as of March 2021, 40% of invoices were paid via direct payment — transactions where competitive sourcing is not possible – such as conference registrations, subscriptions, settlements, court fees–-but departments have used them to pay invoices after the fact instead of getting a purchase order. The city’s forensic audit released in June 2021 identified control deficiencies in the procurement process regarding certain purchases that allowed a city executive to circumvent controls through the direct payment method. Our audit will assess whether controls are in place to ensure that direct payments are appropriate.
Extra Help
As of September 2021, the budget office identified a $5.7M deficit in extra help budgets for the general fund and asked us to evaluate controls over departments’ use of extra help positions. Our audit will assess whether controls are in place to manage extra help expenses across all funds.
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.
Aviation Maintenance
A previous risk assessment identified potential staffing issues in the Department of Aviation’s Facilities Management Division. The department will be implementing its Maximo system upgrade to enhance system capabilities and improve work order and asset management. We will be assessing if the division’s staffing and scheduling processes and Maximo system controls meet workload needs.
Streetlighting
We undertook this audit because streetlighting may improve motorist, cyclist, and pedestrian safety and reduce criminal activity. The City of Atlanta Department of Transportation oversees streetlight operation, which includes roughly 10,000 city-owned lights and 40,000 lights owned by Georgia Power Company. Based on a recent assessment completed by Georgia Institute of Technology students, the department decided that it should add 10,000 additional lights. This audit will address whether streetlighting operational and maintenance costs are consistent with industry standards and whether adequate controls are in place to ensure that streetlight operability meets industry standards.
Direct Payments
As part of continuous monitoring, the Finance department identified that as of March 2021, 40% of invoices were paid via direct payment — transactions where competitive sourcing is not possible – such as conference registrations, subscriptions, settlements, court fees–-but departments have used them to pay invoices after the fact instead of getting a purchase order. The city’s forensic audit released in June 2021 identified control deficiencies in the procurement process regarding certain purchases that allowed a city executive to circumvent controls through the direct payment method. Our audit will assess whether controls are in place to ensure that direct payments are appropriate.
Extra Help
As of September 2021, the budget office identified a $5.7M deficit in extra help budgets for the general fund and asked us to evaluate controls over departments’ use of extra help positions. Our audit will assess whether controls are in place to manage extra help expenses across all funds.