CURRENT AUDITS
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.
ATL311
ATL311 is the primary contact for government information and non-emergency services. It primarily operates as a call center, but offers the web portal, mobile app, social media accounts, and mass notification system as other forms of contact as well. During the COVID-19 pandemic, the department saw an overall increase in call volume, while the percentage of calls handled declined. This audit will assess the effectiveness of ATL311’s operations, including its staffing and scheduling.
Moving Atlanta Forward
In compliance with Ordinance #22-O-1369 passed by the Atlanta City Council in May 2022, we will be conducting our second annual review of the Moving Atlanta Forward Infrastructure Program. This audit will continue to review financials and project delivery for the $750 million dollar infrastructure initiative and include a follow-up review on recommendations made in the first Moving Atlanta Forward audit.
Watershed Contracts Amendments, Alternative Procurements, and Extensions
The Department of Watershed Management manages numerous, high-dollar contracts. Contract amendments, extensions, and alternative procurements are inherently risky as they could signal a non-competitive selection of vendors. The audit will assess whether the department has controls in place to ensure it is procuring goods and services fairly.
Controls Over Fuel Consumption
Our last audit found indications of theft due to an inadequate control environment. Improper use of fuel cards, unimplemented system application controls, faulty closed-circuit television infrastructure, and weak operator access controls contributed to the increased opportunity for fuel misuse. This audit will assess whether the Office of Fleet Services has strengthened controls to mitigate the likelihood or detect theft of city fuel.
Paid Administrative Leave
We undertook this audit upon request by the city's Inspector General. The Office of the Inspector General investigated an allegation made by an employee who had been placed on administrative leave for over two years and found a lack of information available documenting this personnel action. City code defines paid administrative leave as paid leave of absence pending an investigation; the leave is to be authorized by the appointing authority with the concurrence of the commissioner of human resources. The audit will assess how often paid administrative leave is used, for how long, and whether it is used for its intended purpose.
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.
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.
ATL311
ATL311 is the primary contact for government information and non-emergency services. It primarily operates as a call center, but offers the web portal, mobile app, social media accounts, and mass notification system as other forms of contact as well. During the COVID-19 pandemic, the department saw an overall increase in call volume, while the percentage of calls handled declined. This audit will assess the effectiveness of ATL311’s operations, including its staffing and scheduling.
Moving Atlanta Forward
In compliance with Ordinance #22-O-1369 passed by the Atlanta City Council in May 2022, we will be conducting our second annual review of the Moving Atlanta Forward Infrastructure Program. This audit will continue to review financials and project delivery for the $750 million dollar infrastructure initiative and include a follow-up review on recommendations made in the first Moving Atlanta Forward audit.
Watershed Contracts Amendments, Alternative Procurements, and Extensions
The Department of Watershed Management manages numerous, high-dollar contracts. Contract amendments, extensions, and alternative procurements are inherently risky as they could signal a non-competitive selection of vendors. The audit will assess whether the department has controls in place to ensure it is procuring goods and services fairly.
Controls Over Fuel Consumption
Our last audit found indications of theft due to an inadequate control environment. Improper use of fuel cards, unimplemented system application controls, faulty closed-circuit television infrastructure, and weak operator access controls contributed to the increased opportunity for fuel misuse. This audit will assess whether the Office of Fleet Services has strengthened controls to mitigate the likelihood or detect theft of city fuel.
Paid Administrative Leave
We undertook this audit upon request by the city's Inspector General. The Office of the Inspector General investigated an allegation made by an employee who had been placed on administrative leave for over two years and found a lack of information available documenting this personnel action. City code defines paid administrative leave as paid leave of absence pending an investigation; the leave is to be authorized by the appointing authority with the concurrence of the commissioner of human resources. The audit will assess how often paid administrative leave is used, for how long, and whether it is used for its intended purpose.
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.