the City Auditor s Office Strategic and Audit Plan Fiscal Year 2017

Transcription

1 Vision: It is our vision to work in partnership with the City Council, City Management and the Community without compromising independence, objectivity or integrity with the purpose of achieving an audit product that adds value and that supports the strategic initiatives of the City. Mission: Our mission is to use the resources of the City Auditor s Office to provide assurance and consulting services in a systematic and disciplined manner and to ensure that our services are designed to promote the effectiveness and efficiency of City operations, internal controls and governance processes. Values: The City Auditor s Office will conduct its work with an attitude that is objective, fact-based, nonpartisan, and non-ideological. We will always maintain and protect our independence and objectivity both in fact and in appearance. This includes independence of mind when providing audits, maintaining an attitude of impartiality, having intellectual honesty, and being free of conflicts of interest. City Auditor s Office FY Goals and Objectives: Goals / Objectives Action plan 1. Ensure uninterrupted leadership in Document and obtain Council approval for a the City Auditor s Office replacement process for the City Auditor. Assist the Council with the replacement process. Provide orientation and knowledge transfer as 2. Utilize the City s Strategic Plan along with our City Wide Risk Assessment to allocate audit office resources. 3. Champion the awareness and use of good governance and internal control frameworks within the City. 4. Require staff to complete a minimum of 40 hours of continuing education annually as required by the GAGAS standards. 5. Maintain a quality control process to provide assurance that all departmental output is in compliance with GAGAS. 6. Pass a Peer Review with full compliance in FY2017 and support the Peer Review process by participating in peer reviews for other Cities. necessary. Ensure staff awareness of City strategic key initiatives, Department goals and objectives and Department Performance measurements. Utilize these to guide the focus of each individual audit risk assessment. Incorporate the Green Book Standards into audit findings. Track all training activities to ensure compliance. Allocate adequate resources to support the training activities. Periodically review policies and procedures with staff. Ensure that the Policies and Procedures Manual is reviewed and updated as necessary to be in compliance with GAGAS. Successfully complete the peer review scheduled for January Allocate office staff resources to support peer reviews in other Cities as necessary to meet ALGA requirements. 1 P age

2 Available Audit Hours: Percentage of time available Available Audit Hours for audit work City Auditor 60% 1,250 1 Assistant City Auditor 80% 1,650 2 Senior Auditors 80% = 3300 Administrative Support Staff 20% 400 The remaining hours are devoted to administrative responsibilities such as staff management, Audit Plan development, budget development and management, training and professional development, Audit Committee meetings and review of Audit Hotline 2 P age

3 Proposed Annual Audit Plan - FY 2017 Area / Focus of Audit Projected Internal Man Hours Audit Resource Police - Special Operations Bureau: Confiscations Federal and State 600 Internal Community Development - Code Compliance Division 700 Internal City Clerk's Office - Records Management 700 Internal Utilities Collection and Distribution 700 Internal Financial Services Workers Compensation Insurance Fund 700 Internal IT Department wide Risk Assessment 150 External Peer Review 400 External Special projects as may be requested 400 Internal Financial and Pension Audits Year ending 9/30/2016 and year ending 9/30/2017 City - External Financial CAFR Audit 80 External Charter School External Financial CAFR Audit 60 External General Pension Trust Audit 50 External Police Pension Trust Audit 50 External Fire Pension Trust Audit 50 External Follow up Internal Controls Fuel and Parts Acquisition, Monitoring, Disbursement and Usage 500 Internal Follow up Timekeeping Audit 400 Internal Follow up Human Resources Department Audit 350 Internal Follow up Pension Plan Census Data 300 Internal Carry over from FY 2016 Follow up ITS Security Assessment 35 Internal Public Works Road Resurfacing Contracts 100 Internal Utilities Capital Projects Contracts 100 Internal Charter School Internal Funds Audit 100 Internal UEP Capital Projects UEP North 2 Contract Labor Rates 75 Internal 3 P age

4 Proposed Annual Audit Plan FY 2018 Public Works Storm Water Operations 700 Human Resources Employee Benefits 700 Police - Field Services / Patrol Bureau 650 Parks and Recreation Programs 700 Parks and Recreation Parks Maintenance 650 UEP Capital Projects 600 Financial Services Annual OPEB Costs 700 Public Works Lot Mowing and Median Maintenance Contracts 650 Financial Services Property Liability Insurance Fund 700 IT Audit TBD 150 Special projects as may be requested 400 Financial and Pension Audits - Year ending 9/30/2017 and year ending 9/30/2018 City - External Financial CAFR Audit 80 Charter School External Financial CAFR Audit 60 General Pension Audit 50 Police Pension Audit 50 Fire Pension Audit 50 Follow up TBD 300 Carry over from FY 2017 Other carry over from prior year P age

5 Proposed Annual Audit Plan FY 2019 Fire Operations Division 700 Financial Services - Debt Service 700 Audit - TBD 700 IT Audit TBD 160 Citywide Risk Assessment FY 20, 21 & Special projects as may be requested 400 Financial and Pension Audits - Year ending 9/30/2018 and year ending 9/30/2019 City - External Financial CAFR Audit 80 Charter School External Financial CAFR Audit 60 General Pension Audit 50 Police Pension Audit 50 Fire Pension Audit 50 Follow up UEP Capital Projects 200 Follow up Public Works Road Resurfacing Contracts 450 Follow up Utilities Capital Projects Contracts 400 Follow up Charter School Internal Funds Audit 400 Carry over from FY 2018 Other carry over from prior year 1700 Peer Review Prep P age