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.
Aviation Rental Car Operations
The Department of Aviation contracts its (RCC) Rental Car Center operations and maintenance. The department expressed concerns with cleanliness and potential safety hazards in the RCC facility. This audit will assess the department’s management of the RCC's operations and maintenance contract, whether the vendor has met contract terms, and whether changes to the contract could improve the department’s ability to manage vendor performance.
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.
3rd Cybersecurity
AIM (Atlanta Information Management) follows the NIST (National Institute of Standards and Technology) Cybersecurity Framework—a compilation of voluntary standards, guidelines, and best practices to manage cybersecurity-related risks. This audit will test selected control activities to evaluate AIM's incident response controls and assess physical security at select sites.
Implementation of Blight Tax
City Council adopted Ordinance #24-O-1370 to impose a “blight tax” equivalent to 25 times the current city general operating levy millage rate on properties that have been “officially identified as maintained in a blighted condition.” Occupied properties that are the primary residence of one or more persons are exempted. The increased tax is applied the following tax year (January 1st), after the property is officially designated unless the condition(s) has been remediated. This audit will review whether the city has a process in place to implement the legislation.
FY25 Budget Review
In December 2024, the Department of Finance projected the city's Fiscal Year 2025 Budget would end with a $33 million deficit. The deficit stemmed from an $84 million expense overrun, despite a $51 million revenue surplus. This audit will evaluate the reasons for the overspending and the effectiveness of controls since they were put into place.
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.
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.
Aviation Rental Car Operations
The Department of Aviation contracts its (RCC) Rental Car Center operations and maintenance. The department expressed concerns with cleanliness and potential safety hazards in the RCC facility. This audit will assess the department’s management of the RCC's operations and maintenance contract, whether the vendor has met contract terms, and whether changes to the contract could improve the department’s ability to manage vendor performance.
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.
3rd Cybersecurity
AIM (Atlanta Information Management) follows the NIST (National Institute of Standards and Technology) Cybersecurity Framework—a compilation of voluntary standards, guidelines, and best practices to manage cybersecurity-related risks. This audit will test selected control activities to evaluate AIM's incident response controls and assess physical security at select sites.
Implementation of Blight Tax
City Council adopted Ordinance #24-O-1370 to impose a “blight tax” equivalent to 25 times the current city general operating levy millage rate on properties that have been “officially identified as maintained in a blighted condition.” Occupied properties that are the primary residence of one or more persons are exempted. The increased tax is applied the following tax year (January 1st), after the property is officially designated unless the condition(s) has been remediated. This audit will review whether the city has a process in place to implement the legislation.
FY25 Budget Review
In December 2024, the Department of Finance projected the city's Fiscal Year 2025 Budget would end with a $33 million deficit. The deficit stemmed from an $84 million expense overrun, despite a $51 million revenue surplus. This audit will evaluate the reasons for the overspending and the effectiveness of controls since they were put into place.
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.