Memorandum
City of Lawrence
City Auditor
|
TO: |
Members of the City Commission
|
|
FROM: |
Michael Eglinski, City Auditor
|
|
CC: |
David L. Corliss, City Manager Cynthia Boecker, Assistant City Manager Diane Stoddard, Assistant City Manager Jonathan Douglass, Assistant to the City Manager
|
|
Date: |
September 10, 2009
|
|
RE: |
Audit Recommendation Follow-Up September 2009
|
Following-up on performance audit recommendations provides the City Commission with information on management’s efforts to implement recommendations. This report covers recommendations from two performance audits: Pavement Condition Measures and Small Purchases. City Code requires follow-up reporting.
Management has implemented or made progress on implementing the audit recommendations.
As appropriate, the City Commission can direct the auditor to “close” recommendations. Closed recommendations will not be included in future follow-up.
|
Status |
Number of recommendations |
Recommendations |
|
Implemented |
7 |
Pavement management recommendation:
Small purchases recommendations:
|
|
Not implemented |
0 |
|
|
In progress |
3 |
Pavement management recommendations:
|
|
Undetermined |
0 |
|
Action Item
Direct the City Auditor to “close” audit recommendations A through G, if appropriate. Closed recommendations will not be included in future follow-up.
Scope, method and objectives
Following-up on the status of audit recommendations provides the City Commission with information about management’s efforts to implement audit recommendations. No later than 6-months after issuing an audit, the City Code requires the City Auditor to follow-up to determine that corrective action was taken and is achieving the desired results. City Code requires that the auditor inform the City Manager and the City Commission of the results of the follow-up.
The City Auditor asked management to provide updates on the status of audit recommendations for reports released more than 120 days ago and for open recommendations from older reports. This report covers recommendations from two performance audits: Pavement Condition Measures and Small Purchases.
The auditor compiled the information but did not audit the information provided by management. For each recommendation, the auditor made a judgment about the status of the recommendation.
|
Status |
Indicator |
|
Implemented |
Management describes steps taken to implement the recommendation. |
|
Not implemented |
Management asserts that the recommendation will not be implemented or has not taken steps to implement the recommendations. |
|
In progress |
Management describes progress toward implementing the recommendation. |
|
Undetermined |
Status cannot be determined, for example, because the recommendation requires future actions. |
The City Auditor, with the City Commissions’ direction, will “close” a recommendation and exclude it from future follow-up reports. Open recommendations will be included in future follow-up reports.
The follow-up information was not conducted as a performance audit under Government Auditing Standards.
The City Auditor shared a draft of this report with the City Manager.
Appendix: Recommendation Status Summary
The following pages provide each recommendation, management assertions about the steps taken to implement each recommendation, and the auditor’s determination of the status of each recommendation.
Audit Recommendation Follow-Up Report
Pavement Condition Measures October 2008 Status:
Recommendation: The City Manager should develop a method to enforce Inprogress
the ordinance requirement for an excavation permit or
consider revising the city’s processes for managing the
right-of-way.
Follow up 1: As of 2/3/09 ROW management is on track as scheduled - please see the inserted schedule
[schedule shows commission update on 2/17/09, several more benchmarks, and finally
beginning enforcement 4/12/2010]
Follow up 2: As of 6/11/09: R/W Management – Working on Final Draft to be reviewed by City staff
(BizLink item) in July, should have report / update to Commission in August.
Follow up 3: As of 8/31/09: R/W management - ordinance. document is complete and in the third and
final review. Should be on BLINK 9/16. Next step after internal review would be external
review - two week notice and then two or three meetings with review panel. Final draft
review. Commission agenda for approval. Some interim dates have been adjusted -
however the actual completion date is still on the original schedule for March of 2010 to
begin enforcement
Pavement Condition Measures October 2008 Status:
Recommendation: The Director of Information Systems should develop a Inprogress
policy on backing up data.
Follow up 1: As of 2/3/09, the backup policy is approximately 60% completed. If the backup policy was
just for the server storing the pavement management database it would have been
completed long ago, but the backup policy will be for all of our servers and data.
Information Systems has completed a review of 60+ servers to evaluate the data being
backed up, the process and methods being used and evaluating changes that are being
considered.
There are the basic ‘data’ backups (traditionally to a tape drive), ‘instant’ backups (VMWare
servers replicating data), and the consideration of implementing bare-metal restores for
critical servers that aren’t going to be used with VMWare. The City has multiple backup sites
involved which also complicate the situation and we are also looking at backup policies
from other organizations. Estimate the backup policy to be completed in March.
Follow up 2: As of 6/11/09: Back up Policy Draft policy complete and being review by Dept Director.
Follow up 3: As of 9/9/09: The Server Backup Policy #107 draft is complete and will be submitted to the
City Manager’s Office for review by by 9/18/09.
Pavement Condition Measures October 2008 Status:
Recommendation: The Director of Public Works should compile Implemented
documentation of the database to help maintain and
use the information in the future.
Follow up 1: As of 2/3/09, have completed 10 of a potential of 21 of the pavement documentation
sections, or 48%. April 19th is the goal for completing the content of the document. At this
point, cannot promise a finalized version of the document by that time due to the number
of GIS requests being handled.
Will ask the PW GIS intern to test drive the documentation and give feedback as the
documentation proceeds.
Follow up 2: As of 6/11/09: documentation of the database for pavement management was completed.
Follow up 3:
Pavement Condition Measures October 2008 Status:
Recommendation: The Director of Public Works should identify the Inprogress
resources needed to maintain the pavement
management information and should request those
resources in future budget submittals.
Follow up 1: As of 2/23/09, Public Works have 121.5 centerline miles of streets rated as Cycle 2.
Currently there are a total of approx. 317.5 centerline miles of ratable streets identified
which would equate to a full cycle (other new streets will increase this total). Public Works
have completed a little over 38% of the total current city street centerline miles and thus
have completed over 1/3 of Cycle 2 so far.
Follow up 2: As of 6/11/09: Pavement evaluation - No progress since February. Staff has been working
on several projects. Goal is to have Cycle 2 complete mid- August. Cycle 2 includes the
area West of Iowa North of Bob Billings Parkway
Follow up 3: As of 9/9/09: Pavement evaluation – cycle 2 is 63 % COMPLETE. Emphasis being placed
on this as a priority to complete Cycle 2 by October. GIS intern position - Summer intern
took permanent position.
Small Purchases January 2009 Status:
Recommendation: The City Manager should ensure City employees who Implemented
make or review small purchases continue to receive
refresher training
Follow up 1: As of July 6, 2009: The Finance Department has developed an online questionnaire that
card holders are required to take. The 14 questions are designed to test the card holder’s
general knowledge of the procedures to follow when using the card. The card holder must
answer at least 12 of the questions correctly or be required to take the test again. A copy of
the questionnaire is attached. Failure to pass the exam will result in the suspension of the
employee’s use of their purchasing card.
Follow up 2:
Follow up 3:
Small Purchases January 2009 Status:
Recommendation: The City Manager should revise the purchasing card Implemented
guidelines to include a process for review of Visa
transactions made by the City Manager and the City
Auditor.
Follow up 1: As of July 6, 2009: The purchasing card guidelines have been revised to provide a review of
the City Manager’s and City Auditor’s credit card purchases by the Mayor.
Follow up 2:
Follow up 3:
Small Purchases January 2009 Status:
Recommendation: The City Manager should revise the purchasing card Implemented
guidelines to instruct cardholders on making internet
purchases
Follow up 1: As of July 6, 2009: The purchasing card guidelines were revised to include a section on
internet purchasing. In addition, the purchasing procedures were revised to include a
section on the use of credit cards. The revised purchasing procedures have not yet been
formally adopted. A copy of the purchasing card guidelines is attached.
Follow up 2:
Follow up 3:
Small Purchases January 2009 Status:
Recommendation: The City Manager should eliminate the use of Implemented
purchase order cards.
Follow up 1: As of July 6, 2009: The use of purchase order cards was discontinued in January 2009. City
employees who are required to make purchases on behalf of the city were provided credit
cards and/or the ability to issue purchase requisitions.
Follow up 2:
Follow up 3:
Small Purchases January 2009 Status:
Recommendation: The City Manager should ensure cards are cancelled Implemented
in a timely manner when cardholders leave City
employment.
Follow up 1: As of July 6, 2009: The Finance Department is currently receiving notification from other
departments when card holders leave city employment in a timelier manner. The Finance
Department cancels the card when the notice is received or on the date requested. The
Administrative Services Department has compiled a check list of items that needed to be
completed when an employee leaves the city, included in the check list is the cancellation
of the employee’s credit card.
Follow up 2:
Follow up 3: