CURRENT AUDITS
Drinking Water and Sewer Capacity
The Department of Watershed Management is responsible for oversight of the implementation, planning, and design of the city’s water and sewer systems. The city faces a growing population and environmental pressures. This audit will assess the city’s water and sewer capacity planning to ensure Atlanta’s infrastructure can effectively meet growing demands.
Fire Inspections
Media coverage highlighting an increase in fire incidents and some high-profile fires sparked concern about whether sprinkler systems were functioning as intended. Building on our prior audit work, which identified financial risks in the fire permitting process, this audit will evaluate the operational effectiveness—including staffing and workload—of Atlanta Fire and Rescue’s Inspections and Community Risk Reduction Division.
Ghost Employees
Ghost employees (individuals who appear on the city’s payroll but are not actively employed) include fictitious identities, former employees who were not properly removed from payroll systems, or individuals affected by identity theft. Previous audit work identified process gaps that may contribute to such occurrences. This audit will evaluate whether the city has established effective controls to prevent and detect the presence of ghost employees.
Tax Allocation District Follow-Up
Our 2012 audit of the city's tax allocation districts found that neither the city nor its redevelopment agent, Invest Atlanta, systematically tracked progress toward meeting redevelopment plan goals. Without knowing whether or when a redevelopment is complete, the city could continue to subsidize development when public support is no longer needed. This audit will evaluate changes implemented since the previous audit and the tax allocation districts' impacts on assessed value.
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.
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 Department of Watershed Management is responsible for oversight of the implementation, planning, and design of the city’s water and sewer systems. The city faces a growing population and environmental pressures. This audit will assess the city’s water and sewer capacity planning to ensure Atlanta’s infrastructure can effectively meet growing demands.
Fire Inspections
Media coverage highlighting an increase in fire incidents and some high-profile fires sparked concern about whether sprinkler systems were functioning as intended. Building on our prior audit work, which identified financial risks in the fire permitting process, this audit will evaluate the operational effectiveness—including staffing and workload—of Atlanta Fire and Rescue’s Inspections and Community Risk Reduction Division.
Ghost Employees
Ghost employees (individuals who appear on the city’s payroll but are not actively employed) include fictitious identities, former employees who were not properly removed from payroll systems, or individuals affected by identity theft. Previous audit work identified process gaps that may contribute to such occurrences. This audit will evaluate whether the city has established effective controls to prevent and detect the presence of ghost employees.
Tax Allocation District Follow-Up
Our 2012 audit of the city's tax allocation districts found that neither the city nor its redevelopment agent, Invest Atlanta, systematically tracked progress toward meeting redevelopment plan goals. Without knowing whether or when a redevelopment is complete, the city could continue to subsidize development when public support is no longer needed. This audit will evaluate changes implemented since the previous audit and the tax allocation districts' impacts on assessed value.
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.
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.