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.
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.
Service Delivery/Remote Work
Following the pandemic, much of the city’s workforce has transitioned to working remotely or on a hybrid schedule. The city's telework policy provides guidance, but implementation is up to department heads. This audit will assess the benefits and challenges posed by remote/hybrid work and effects, if any, on service delivery.
Timeliness of Payments
At the end of 2023, the city undertook an effort to reduce the number of invoices over 30 days and train employees on accounts payables policies and procedures. This audit will assess whether vendors are paid within credit terms and determine barriers, if any, that exist to making prompt payments.”
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.
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.
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.
Service Delivery/Remote Work
Following the pandemic, much of the city’s workforce has transitioned to working remotely or on a hybrid schedule. The city's telework policy provides guidance, but implementation is up to department heads. This audit will assess the benefits and challenges posed by remote/hybrid work and effects, if any, on service delivery.
Timeliness of Payments
At the end of 2023, the city undertook an effort to reduce the number of invoices over 30 days and train employees on accounts payables policies and procedures. This audit will assess whether vendors are paid within credit terms and determine barriers, if any, that exist to making prompt payments.”
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.
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.