Yeah - Let's see what's going here with internal controls!
Further use of audit resources is TBD – we will seek direction
NOTE: This is one item from this morning's Mesa City Council Session that probably not too many even noticed . . .
Take a look
Here it is > with link to the source
_________________________________________________________________________
OFFICE OF THE CITY CLERK
AUDIT, FINANCE & ENTERPRISE COMMITTEE
March 4, 2019
The Audit, Finance & Enterprise Committee of the City of Mesa met in the lower level meeting room of the Council Chambers, 57 East 1st Street, on March 4, 2019, at 4:00 p.m.
COMMITTEE PRESENT
Jennifer Duff, Chairperson
Mark Freeman
David Luna
STAFF PRESENT
Michael Kennington
Dee Ann Mickelsen
Jim Smith
1. Items from citizens present ----There were no items from citizens present.
2-a. Hear a presentation and discuss the following audits:
City Auditor Jennifer Ruttman displayed a PowerPoint presentation. (See Attachment 1)
| File #: | 19-0378 |
| Type: | Minutes | Status: | Agenda Ready |
| In control: | City Council Study Session |
| On agenda: | 3/28/2019 |
| Title: | Audit, Finance and Enterprise Committee meeting held on March 4, 2019. |
| Attachments: | 1. March 4, 2019 Audit, Finance and Enterprise Committee |
What did we find?
• Lack of supervisory review prior to approval
• Receipts not provided for all purchases
• “Accidental” purchases
• No controls to track credits or reimbursements
Payroll and Timekeeping:
A follow-up review to ensure action plans were successfully implemented.
Action Plans In November 2016 Audit Report
Timekeeping Action Plans: ✓ Monitor part-time non-benefitted employees and ensure those that meet the 20/20 criteria are enrolled in ASRS ✓ Finalize and issue Management Policy 400, Timekeeping and Leave Administration ✓ Develop controls to reduce the need for historical edits of timekeeping records
Critical Staffing Overtime Action Plan: X Implement policies and procedures to ensure critical staffing overtime shifts are assigned in a fair and equitable manner that meets operational needs and minimizes the risks associated with excessive work hours.
✓ Implemented X Not Implemented
Housing Rehabilitation Program
Report Date: February 21, 2019
A follow-up review to ensure action plans were successfully implemented.
Action Plans in Audit and Follow-up Reports
Housing Services Action Plans: ✓ Ensure exceptions to program requirements are documented in the project files.
X Ensure all change orders are properly approved prior to work being completed.
✓ Implemented X Not Implemented
An update on the progress of our 2nd follow-up review.
Off Duty Program – 2nd Follow-up Status Update Follow-up Review
Background
Second follow-up review has been repeatedly postponed, due to:
• Multiple changes in program leadership
• Program management constantly in flux
• Various attempts to purchase software and/or services
• First outsourcing attempt was unsuccessful
Current Status
• Managed in-house by new program staff, using old software.
• Current effort to outsource has included more comprehensive due diligence than previous attempts.
• Compliance with administrative protocols has improved, due to increased oversight.
• No current data on compliance with operational protocols.
• Further use of audit resources is TBD – we will seek direction with the FY 2020 Audit Plan.
