CURRENT AUDITS
Tree Trust Fund
The City Council requested an audit of the Tree Trust Fund to assist with decision-making for the proposed Tree Protection Ordinance revisions. The departments of City Planning and Parks and Recreation are authorized to use the Tree Trust Fund to perform their duties to protect trees within the city. Community stakeholders have expressed concern that the city is not complying with spending authority defined in the Tree Protection Ordinance. We will review financial records and interview City Planning and Parks staff to determine what controls are in place to ensure that the city is collecting tree removal fees and approving expenditures between 2009 to present as defined in city code.
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.
The City Council requested an audit of the Tree Trust Fund to assist with decision-making for the proposed Tree Protection Ordinance revisions. The departments of City Planning and Parks and Recreation are authorized to use the Tree Trust Fund to perform their duties to protect trees within the city. Community stakeholders have expressed concern that the city is not complying with spending authority defined in the Tree Protection Ordinance. We will review financial records and interview City Planning and Parks staff to determine what controls are in place to ensure that the city is collecting tree removal fees and approving expenditures between 2009 to present as defined in city code.
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.