CURRENT AUDITS
DWM Water Billing and Collections Follow-Up
Our 2023 performance audit of Water Billing and Collections found that the Department of Watershed Management had not consistently enforced water shutoffs for nonpayment since 2010. About 54,000 customers accounted for a total delinquent balance of $197.8 million and the department terminated water service due to nonpayment for only 737 accounts between 2010 and 2022. This quick response audit will follow up the 2023 Water Billing and Collections audit to evaluate changes to the city’s delinquent account balance and the number of service terminations.
4th Annual Moving Atlanta Forward
In compliance with Ordinance #22-O-1369, passed by the Atlanta City Council in May 2022, we will be conducting our fourth annual review of the Moving Atlanta Forward Infrastructure Program. This audit will continue to review financials and project delivery for the $750 million infrastructure initiative and include a follow-up review on recommendations made in the last 2025 Moving Atlanta Forward audit.
Street Maintenance
The Atlanta Department of Transportation was established to serve as the coordinating agency for transportation matters within the city. The department oversees the planning, design, construction, and maintenance of the mobility network, with the goal of improving city roads, increasing transportation connectivity, enhancing safety initiatives, and supporting a more equitable and sustainable transportation system. Atlanta maintains approximately 1,600 centerline miles of roadways, with portions of the city’s pavement identified as being in poor or very poor condition. This audit will assess how the city evaluates pavement conditions, prioritizes roadway maintenance, and allocates resources to address infrastructure needs and support long-term street-condition goals.
APD Asset Forfeiture
The Atlanta Police Department uses asset forfeiture as a tool to deter and address criminal activity by seizing property connected to criminal offenses, including participation in the Federal Equitable Sharing Program. Because the agency responsible for seizing assets may also benefit from forfeiture proceeds, these activities pose inherent conflicts of interest and raise concerns about safeguarding assets prior to disposition. In addition, there is a risk that the city may not fully identify, claim, or receive all funds to which it is entitled. This audit will evaluate whether appropriate procedures, controls, and safeguards are in place to mitigate risks associated with asset forfeiture activities.
Law Department Outside Legal Counsel Contracting
The city attorney is authorized to engage outside counsel when, for example, the department needs specialized expertise or determines that a conflict of interest exists. These services have been exempted from regular procurement rules—the department is authorized to pay for them through direct payments that do not require a purchase order. This audit will evaluate controls and safeguards in place to ensure that payments to outside legal counsel are consistent with the Law Department's procedures and contracting best practices. It will not determine whether fraud, waste, or abuse occurred, which is the purview of the city’s Office of Inspector General.
Lien Tracking
Liens are placed on City of Atlanta properties to notify property owners that the city has an interest in the property until all debts owed are paid. The Office of Revenue is responsible for filing liens against property owners to satisfy outstanding amounts owed to the city and also collects payments on those liens. This quick response audit will assess how the city manages the lien process to improve the likelihood of cost recovery.
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.
Our 2023 performance audit of Water Billing and Collections found that the Department of Watershed Management had not consistently enforced water shutoffs for nonpayment since 2010. About 54,000 customers accounted for a total delinquent balance of $197.8 million and the department terminated water service due to nonpayment for only 737 accounts between 2010 and 2022. This quick response audit will follow up the 2023 Water Billing and Collections audit to evaluate changes to the city’s delinquent account balance and the number of service terminations.
4th Annual Moving Atlanta Forward
In compliance with Ordinance #22-O-1369, passed by the Atlanta City Council in May 2022, we will be conducting our fourth annual review of the Moving Atlanta Forward Infrastructure Program. This audit will continue to review financials and project delivery for the $750 million infrastructure initiative and include a follow-up review on recommendations made in the last 2025 Moving Atlanta Forward audit.
Street Maintenance
The Atlanta Department of Transportation was established to serve as the coordinating agency for transportation matters within the city. The department oversees the planning, design, construction, and maintenance of the mobility network, with the goal of improving city roads, increasing transportation connectivity, enhancing safety initiatives, and supporting a more equitable and sustainable transportation system. Atlanta maintains approximately 1,600 centerline miles of roadways, with portions of the city’s pavement identified as being in poor or very poor condition. This audit will assess how the city evaluates pavement conditions, prioritizes roadway maintenance, and allocates resources to address infrastructure needs and support long-term street-condition goals.
APD Asset Forfeiture
The Atlanta Police Department uses asset forfeiture as a tool to deter and address criminal activity by seizing property connected to criminal offenses, including participation in the Federal Equitable Sharing Program. Because the agency responsible for seizing assets may also benefit from forfeiture proceeds, these activities pose inherent conflicts of interest and raise concerns about safeguarding assets prior to disposition. In addition, there is a risk that the city may not fully identify, claim, or receive all funds to which it is entitled. This audit will evaluate whether appropriate procedures, controls, and safeguards are in place to mitigate risks associated with asset forfeiture activities.
Law Department Outside Legal Counsel Contracting
The city attorney is authorized to engage outside counsel when, for example, the department needs specialized expertise or determines that a conflict of interest exists. These services have been exempted from regular procurement rules—the department is authorized to pay for them through direct payments that do not require a purchase order. This audit will evaluate controls and safeguards in place to ensure that payments to outside legal counsel are consistent with the Law Department's procedures and contracting best practices. It will not determine whether fraud, waste, or abuse occurred, which is the purview of the city’s Office of Inspector General.
Lien Tracking
Liens are placed on City of Atlanta properties to notify property owners that the city has an interest in the property until all debts owed are paid. The Office of Revenue is responsible for filing liens against property owners to satisfy outstanding amounts owed to the city and also collects payments on those liens. This quick response audit will assess how the city manages the lien process to improve the likelihood of cost recovery.
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.