Local Government Audits: What s the Benefit or Value?
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1 Local Government Audits: What s the Benefit or Value? Association of Government Accountants Kansas City Chapter August 15, 2018 Douglas Jones, City Auditor Office of the City Auditor Kansas City, Missouri
2 Auditing in Kansas City Government City Auditor appointed by Mayor and City Council since Access to audit all city departments and activities. Our performance audits provide independent assessments to provide information and recommendations. Office of the City Auditor Kansas City, Missouri 2
3 What are the Benefits or Value of Audits? Primary benefits: public accountability & transparency information to facilitate decision making reduced costs / increased revenues improved services to residents improved safeguards over public monies & assets Potential value of fiscal year 2018 audits and recommendations: Direct financial impact = $17 million Indirect financial impact = $184 million Office of the City Auditor Kansas City, Missouri 3
4 How do we measure our performance? Issued 6 performance audits in fiscal year Implementation can take time. Goal 90% Agreement Percentage When Audit Was Released Goal 75% Implementation Percentage Two Years After Audit Release 100% 91% 99% 87% 73% 92% Office of the City Auditor Kansas City, Missouri 4
5 Are audit recommendations being implemented? Recommendation Status Audits Issued in Fiscal Years (as of 7/23/2018) FY18 29% 10% 29% 33% FY17 56% 10% 34% FY16 96% 4% FY15 77% 10% 13% FY14 87% 10% Implemented In Progress Not Implemented Unknown Not Yet Due 3% Office of the City Auditor Kansas City, Missouri 5
6 How are audits selected? City Council may direct the city auditor to conduct a specific audit. The city auditor can initiate audits. Audit selection process considers a variety of inputs, including public suggestions. Audit universe is Airport to Zoo. Office of the City Auditor Kansas City, Missouri 6
7 What did the City Auditor s Office audit over the last year? Office of the City Auditor Kansas City, Missouri 7
8 Animal Health & Public Safety: Community Vision and Improved Management Oversight Needed (Aug2017) Audit Objective: Has the Animal Health and Public Safety Division implemented processes and provided training consistent with recommended practices? Animal Health and Public Safety Division responds to about 16,000 calls for service annually. Kansas City Pet Project operates the city s animal shelter. Office of the City Auditor Kansas City, Missouri 8
9 Findings City and Stakeholders Should Determine Collaborative Vision for Animal Care and Control Enforcement Efforts Not Consistently Implemented Ongoing Analysis of Data Can Inform Management Decisions Training Covers Most Recommended Topics but Consistent Annual Training Needed Office of the City Auditor Kansas City, Missouri 9
10 Ongoing Analysis of Data Can Inform Management Decisions Only reporting Call Dispatched to ACO Arrival response time segment. Call Received to Call Dispatched Call Dispatched to ACO Arrival ACO Arrival to ACO Case Closed Data limitations: 20% of calls not categorized by type. Response times calculated from incomplete dataset. Response time calculation inaccurate. Office of the City Auditor Kansas City, Missouri 10
11 Recommendations Recommendations directed towards: Improving the working relationship between AHPS and KC Pet Project. Establishing a process for stakeholders to develop the city s vision for animal care and control. Remediating animal code violations and documenting investigations consistently. Analyzing data to provide accountability and assist in managing resources. Providing consistent and ongoing training. Office of the City Auditor Kansas City, Missouri 11
12 General Services Payment Process Should Better Protect Public Resources (Oct2017) Audit Objective: Does the General Services Department s process of paying for goods and services protect city resources? The department s process of paying for goods and services could be strengthened. Recommendations intended to better protect city resources; strengthen the payment review and approval process; and improve the timeliness of payments. Office of the City Auditor Kansas City, Missouri 12
13 Timeliness of Payments Declined Days From Invoice Date to Payment Date Fiscal Years Number of Days or Less 58.2% 72.4% 68.8% 59.1% 31 to % 17.0% 19.4% 21.4% 61 to % 5.0% 6.1% 8.3% 91 to % 3.6% 4.7% 8.1% 181 to % 1.6% 0.7% 2.6% 361 or More 0.3% 0.4% 0.3% 0.4% Office of the City Auditor Kansas City, Missouri 13
14 Arterial Street Impact Fee Ordinance Should be Amended to Correct Structural Imbalance (Dec2017) Audit Objective: Would the city benefit from increasing the arterial street impact fees? Provisions in the arterial street impact fee ordinance created a structurally imbalanced program. Recommendations directed towards modifying Chapter 39 of the Code of Ordinances to make the arterial street impact fee program sustainable. Office of the City Auditor Kansas City, Missouri 14
15 Example: Effect of Discounted Fee Structure on Construction Credit Calculations Consultant-Developed Ordinance-Adopted Impact Fee Impact Fee Cost of Construction $150,000 $150,000 Impact Fee 100,000 50,000 Construction Credits $ 50,000 $100,000 Example: Effect of Increased Construction Costs and Unadjusted Fees on Construction Credits 2002 Construction Costs 2016 Construction Costs Construction Cost $150,000 $237,000 Impact Fee 50,000 50,000 Construction Credits $100,000 $187,000 Office of the City Auditor Kansas City, Missouri 15
16 Comparative Study of Fire Department Use of Resources (Feb2018) Audit Objective: Compile comparative data for fire suppression and EMS activities and resources for KCMO and other jurisdictions. Surveyed jurisdictions and received responses from: Arlington, TX Cincinnati, OH Jacksonville, FL Kansas City, KS Kansas City, MO Memphis, TN Milwaukee, WI Nashville, TN Sacramento, CA Office of the City Auditor Kansas City, Missouri 16
17 Firefighting/Fire Suppression Expenditure Measures $300 Firefighting Expenditures per Resident (Most Recently Available Year) $800,000 Firefighting Expenditures per Square Mile (Most Recently Available Year) $200 $600,000 $400,000 $100 $200,000 $0 $0 Office of the City Auditor Kansas City, Missouri 17
18 Staffing 300 Authorized Uniformed Firefighting Force FTEs per 100,000 Residents Authorized EMS FTEs per 100,000 Residents Office of the City Auditor Kansas City, Missouri 18
19 Timeliness of Land Development Plan Reviews Could Be Improved (Apr2018) Audit Objective: Can the Land Development Division improve the timeliness of plan reviews? Plan review timeliness had declined significantly; multiple contributing factors % 80.0% 60.0% 40.0% 20.0% 71.7% 59.6% 42.2% 34.1% 26.0% 18.8% Office of the City Auditor Kansas City, Missouri % Percent of Completed Reviews Meeting Turnaround Time Goal First Submittals Resubmittals Recommendations intended to improve timeliness and reevaluate whether timeliness goals are realistic.
20 Preserve and Restore Park Ecology with Sustainable Maintenance Approach (Apr2018) Audit Objective: Does the Parks and Recreation Department maximize the use of environmentally sustainable practices to manage and maintain natural resources. Pockets of environmentally sustainable practices, but strategic approach to park landscape maintenance needed. Recommendations to strengthen department s sustainable maintenance practices of natural resources in parkland. Office of the City Auditor Kansas City, Missouri 20
21 Examples of Pockets of Sustainability Native Plants Jerry Smith Farm Photo Credit: Parks & Recreation Department website. Maintenance Focuses on Aesthetics Turfgrass Loose Park Photo Credit: Parks & Recreation Department website. Office of the City Auditor Kansas City, Missouri 21
22 What work is in progress? Carry over from last fiscal year: Water Department Storeroom Inventory Controls New audits in progress: Implementation of Contract Selection Process Recommendations Publicly Investment in Parking Structures (public suggestion) Addressing IT Network Vulnerabilities Accuracy of Water Meters (public suggestion) GO Bond Sidewalk/Curb/ADA Ramp Repairs (new) Office of the City Auditor Kansas City, Missouri 22
23 QUESTIONS??? For more information, to read our audit reports, or submit your audit ideas, visit kcmo.gov/cityauditor Follow us on Office of the City Auditor Kansas City, Missouri 23
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