CURRENT AUDITS
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.
APD Body-Worn Camera
Body-worn cameras enhance transparency and accountability for interactions between citizens and the police. Our 2018 performance audit made 16 recommendations intended to align policies with best practices, improve compliance with policies, and better monitor compliance. This follow-up audit will assess the extent to which the recommendations were implemented and whether they were effective in improving compliance
Recycling
The Department of Public Works collects recyclables once a week as part of its curbside collections service. While recycling diverts waste from the landfill, the department estimates 20% is contaminated and participation varies across the city. This audit will assess the effectiveness of the city’s recycling program in diverting waste and identify barriers to participation.
BeltLine Special Service District
In March 2021, Atlanta City Council approved legislation creating the BeltLine SSD (Special Service District). The SSD is projected to collect $100 million in property taxes to supplement the BeltLine TAD (Tax Allocation District) funding, philanthropic contributions, and grants. The BeltLine SSD is a targeted tax district where commercial and multi-family property owners pay more in property taxes to fund completion of the Atlanta BeltLine trail. Ordinance 21-O-0049 requests the City Auditor’s Office to conduct a financial review every two years. This is our second review, which will focus on how much money has been collected, how it is being spent, and whether controls are operating effectively.
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.