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.
Business License Audit
We undertook this audit because the Office of Revenue implemented the ATLCore system during Covid-19 to streamline business license application processing and tax collection. System failures and staffing reductions resulted in a backlog of business license applications and renewals and longer processing times, leading to business owner complaints. The audit will assess policies, procedures, and practices to ensure controls are in place to administer the process consistently and in accordance with city code provisions.
Plane Train
The Department of Aviation requested the audit because of the inherent risks associated with a third-party vendor managing the contract, the importance of the service to airport operations, and sizable dollar amount of contractual agreement (nearly $23 million).
Moving Atlanta Forward
Ordinance #22-O-1369 requests an annual review of financials and project delivery for the $750 million Moving Atlanta Forward infrastructure initiative.
Procurement
The Department of Procurement is charged with acquiring all commodities and services for city departments. Delays in receiving goods and services negatively affect operations and incentivize departments to circumvent procurement controls that are intended to ensure a fair and competitive purchasing process. The audit will assess efficiency of the procurement cycle and anti-fraud measures adopted in updated procedures.
Landscape Contracts
The City Council's City Utilities Committee requested an audit of the city's contracts with two landscaping companies. Several departments in the city have contracts for various services, including emergency agreements, with these companies. This audit will assess how the departments are managing these contracts.
Water Billing and Collections
The Department of Watershed Management bills approximately 170,000 residential, commercial, and industrial customer accounts in Atlanta and Fulton County monthly. Uncollected billings increased during the COVID-19 pandemic, as the department focused on continuity of service. The audit will assess controls in place to ensure that bills are accurate, and that adjustments and an estimated $15-22 million in write-offs are appropriate.
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.
Municipal Court
We undertook this audit because the Atlanta City Council expressed concerns about the Municipal Court of Atlanta. City council adopted Resolution #22-R-4794 that requested an audit of Municipal Court to review workflow and workload including numbers and types of cases, failures to appear, cases bound over to state court, and other performance indicators.”
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.
Business License Audit
We undertook this audit because the Office of Revenue implemented the ATLCore system during Covid-19 to streamline business license application processing and tax collection. System failures and staffing reductions resulted in a backlog of business license applications and renewals and longer processing times, leading to business owner complaints. The audit will assess policies, procedures, and practices to ensure controls are in place to administer the process consistently and in accordance with city code provisions.
Plane Train
The Department of Aviation requested the audit because of the inherent risks associated with a third-party vendor managing the contract, the importance of the service to airport operations, and sizable dollar amount of contractual agreement (nearly $23 million).
Moving Atlanta Forward
Ordinance #22-O-1369 requests an annual review of financials and project delivery for the $750 million Moving Atlanta Forward infrastructure initiative.
Procurement
The Department of Procurement is charged with acquiring all commodities and services for city departments. Delays in receiving goods and services negatively affect operations and incentivize departments to circumvent procurement controls that are intended to ensure a fair and competitive purchasing process. The audit will assess efficiency of the procurement cycle and anti-fraud measures adopted in updated procedures.
Landscape Contracts
The City Council's City Utilities Committee requested an audit of the city's contracts with two landscaping companies. Several departments in the city have contracts for various services, including emergency agreements, with these companies. This audit will assess how the departments are managing these contracts.
Water Billing and Collections
The Department of Watershed Management bills approximately 170,000 residential, commercial, and industrial customer accounts in Atlanta and Fulton County monthly. Uncollected billings increased during the COVID-19 pandemic, as the department focused on continuity of service. The audit will assess controls in place to ensure that bills are accurate, and that adjustments and an estimated $15-22 million in write-offs are appropriate.
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.
Municipal Court
We undertook this audit because the Atlanta City Council expressed concerns about the Municipal Court of Atlanta. City council adopted Resolution #22-R-4794 that requested an audit of Municipal Court to review workflow and workload including numbers and types of cases, failures to appear, cases bound over to state court, and other performance indicators.”