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.
Aviation Capital Projects
We undertook this audit because the Atlanta City Council expressed concerns about APD (Atlanta Police Department) facilities under construction at the Hartsfield-Jackson Atlanta International Airport. City council adopted Ordinance 22-R-4261, requesting the APD, Department of Aviation, and the City Auditor’s Office deliver an audit reviewing the previous five years of construction expenditures and the condition of the police precinct adjacent to the atrium after a $1M renovation in 2020.
Council Expenditures
We last audited Council Expenditures in 2009 at the request of the City Council to assess compliance with city charter and code provisions. Because City Council transactions undergo less scrutiny than those of other city departments, there is risk of error, wrongdoing, or the appearance of wrongdoing. The audit will assess controls in place to ensure that transactions comply with applicable requirements and that the funds of outgoing councilmembers were returned to the general fund as required by city code.
Cybersecurity
Atlanta Information Management follows the NIST (National Institute of Standards and Technology) Cybersecurity Framework—a compilation of voluntary standards, guidelines, and best practices to manage cybersecurity-related risks. The audit will test selected control activities to assess whether they are working as intended.
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.
Fire Fleet Maintenance
We decided to conduct this audit based on the recent concerns of the City Council and in the media. Our risk assessment flagged public safety and deferred maintenance as areas of concern. Atlanta Fire Rescue Department provides fire mitigation, rescue services, and emergency medical services to the city but has experienced a shortage of fire vehicles due to maintenance issues and supply chain backlog,. Because of the lack of working fire apparatus, there is an increased liability to the city regarding the safety of fire department staff and the public. The audit will assess whether operational standards are met regarding preventive maintenance and identify processes that should be implemented going forward to ensure the timely replacement of aging fire fleet.