Audit Recommendations Status Report As of March 31, 2016

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1 Audit Recommendations Status Report As of March 31, 2016

2 Audit Recommendations Status Report As of March 31, 2016 To: The Honorable Linda Doggett, Lee County Clerk of the Circuit Court & Comptroller From: Tim Parks, Chief Internal Audit Officer/Inspector General Internal Audit/Inspector General Department Date: March 31, 2016 Re: : Audit Recommendations Status as of 3/31/16 Our office has completed its LCPA: as of 3/31/16, which reflects the implementation status of all outstanding audit report recommendations for the Lee County Port Authority as of March 31, The report fulfills the IA/IG Department s accountability for reporting on issues through their resolution. The follow-up on recommendation status was conducted in March During the assessment, the auditor reviewed information received from the Departments with outstanding or newly published recommendations. We analyzed data received in response, and discussed the status of the audit recommendations with the department management responsible for implementing the audit recommendations, as well as personnel in other departments effected by the implementation. The follow-up covered three audits that were presented in reports issued in September 2014, March 2015, and December A summary of the recommendation status is presented in the heading of each audit in the attached report. The attached report contains additional information regarding each specific recommendation, including recommendation status, previous management actions, an update on the latest management actions planned, as well as Internal Audit notes; and, as applicable, the expected date for completing the outstanding recommendations. We wish to express our appreciation for the cooperation and assistance provided us by the Departments during this review. TJP/mep

3 Audit of Maintenance Department Maximo Implementation (Project , Issued September 2014) Of the 4 recommendations made in the report, three have been implemented, and the final was Closed No Longer Applicable. Issue 2 Complete additional OI for Work Orders The Authority's implementation of Maximo was not designed to capture, record, and report time incurred by employees on a biweekly basis in order to compare employee hours worked to the timekeeping system used for payroll. Thus we were unable to design a test and cannot provide reasonable assurance that all labor hours are charged to the appropriate work order. The Department is planning to prepare an Operations Instruction related to Work Orders in addition to the inventory OI As part of that project, we recommend the Department weigh the need to require that all time be entered on a daily basis, and that an ability to monitor labor hours be considered at the time the work order Operations Instuction is drafted. Maintenance staff is now considering whether or not it would prove beneficial to revise work order procedures so that work order hours match payroll hours. Certainly a discussion needs to focus on the benefits of such reconciliation and whether or not it would provide beneficial management data. 8/31/2015 2/19/2016 Closed - No Longer Applicable 3/24/15: The Maintenance Department believes it is neither practical nor beneficial to attempt to match Maximo work hours to timekeeping hours. The utilizes KRONOS as our timekeeping system of record. We track labor hours for the following work types within our CMMS: Corrective Maintenance, Preventative Maintenance, Projects, FEMA, Part 139 and Training. We do not track administrative time within our CMMS. We will develop a CMMS Work Order Operations Instruction. This document will clearly identify the expectations on what should be captured in a work order. It will include but not necessarily be limited to the following: inventory used to complete a task, labor hours, outside vendor repairs, training, etc. We believe that with the proper procedures in place together with education, training and appropriate supervision, we will accurately illustrate the cost to maintain our systems, assets and infrastructure originally intended for CMMS. 10/7/15: A draft of the additional OI was provided to IA, and is in the process of review and editing. 1/14/16: The Work Order OI is still in progress. A meeting is scheduled for January 15, 2016 to review the substantially complete Work Order OI with the Maintenance Department section managers. Several additions including those pertaining to the comments you provided to Mr. Buford have been addressed in the current draft. Assuming no major changes come out of the final review meeting with the section managers, we will provide one more comprehensive review for formatting, grammar and spelling and submit the final proposed Work Order OI to division director, Gary Duncan for review and approval. The Work Order OI was completed. This item became a follow-up on the drafting of the Work Order OI; reconciliation of work order hours to payroll hours was determined to be not cost beneficial. Internal Audit was provided drafts of the LCPA Maintenance Work Order Procedures throughout its development and offered suggestions. Page 1 of 5

4 Purchasing Card Compliance Audit (Project , Issued September 2015) Of the three recommendations in the September 2015 report, all have been implemented. Issue: Object Code Discrepancies Issue Recommendation 2 Original Management Response The Authority's Finance Department submits the monthly purchasing We recommend that the Authority's Finance Department consider We will be sharing the "Procurement Card Review Checklist" with the card invoice to the Clerk's AP Office for payment. The invoice packet includes a copy of the vendor statement, transaction receipts, and an Excel spreadsheet. The spreadsheet is compiled by the Authority s Finance Department from cardholder submissions for upload to the the need to provide further guidance for cardholders and department departments and feel this will be beneficial to all users. reviewers to ensure a common understanding of appropriate code usage. Specific items to discuss include registration fees, subscriptions, and inventory. electronic financial accounting system (E1). The spreadsheet includes the account strings to be charged for each transaction. Object codes are an element in the account string that indicates the budget line item. We tested a judgmental sample of transactions from a variety of object codes where the description of the expenditure indicated a potential misclassification. We noted twelve transactions that should be reclassified, for a total of $1, nd Quarter 2016 Implemented 1/11/16: A checklist to assist departments in reviewing the P-card submissions will be shared with the purchasing card delegates. A checklist to assist departments in reviewing the P-card submissions was distributed to the purchasing card delegates in January Clerk's Accounts Payable department reports that feedback has been very positive, and reporting little to no issues with the Authority's p- card billing. Page 2 of 5

5 ARFF Apparatus Maintenance (Project , Issued December 2015) Four recommendations all estimated for implementation by 6/30/16 Issue: Maintenance Policies & Procedures Require Documentation The ARRF written policies and procedures were insufficient to fulfill Written documentation should be created to formalize the policy and We concur with your findings regarding policy and procedure certain documentation requirement. Grant provisions, the Florida Administrative Code, and guidance provided in NFPA standards require written policies for maintenance, inspection, and testing of fire apparatus, as well as record retention, apparatus retirement/replacement, and out-of-service criteria. We found that maintenance, inspection, and testing of fire apparatus were performed according to requirements. ARFF has daily, weekly, maintenance procedures. We suggest that the following topics be considered for inclusion in a formal policy and procedures document: AART meetings Periodic preventive maintenance that follows the manufacturer's documentation. Accordingly, we will develop a new Operation Instruction for ARFF Apparatus Maintenanc. As recommended, procedures will be developed to coincide with administrative practices that have been informally utilized by ARFF and the Maintenance Department. and monthly checklists that are completed for each vehicle, and written recommendations procedures for reporting those discrepancies to the Maintenance Department. The Maintenance Department uses the Maximo Asset Management system to schedule preventive and corrective maintenance on all LCPA vehicles, including ARFF apparatus. We noted that quarterly maintenance was regularly scheduled, performed timely, and followed the manufacturer s recommendations. Reports are generated from Maximo that show the schedules and work completed for each Annual inspections Record retention policies for periodic and annual inspections, and preventive maintenance records Apparatus retirement/replacement criteria Out-of-service criteria Because there are so many different sources of guidance and regulations, we recommend that ARFF indicate in its policies which they are following. apparatus. Decisions on apparatus retirement/replacement are deliberated by the members of the AART at its regularly scheduled meetings. ARFF has subsequently updated policies and procedures for ARFF Periodic and Annual Inspections, ARFF Vehicle Service Request Procedures, and ARFF Apparatus Review Team. These will be placed into an ARFF General Order effective December 18, Page 3 of 5

6 ARFF Apparatus Maintenance (Project , Issued December 2015) Issue: Performance Measurement and Regular Maintenance Reporting We were unable to perform some tests to compare performance against stated goals, because the department lacked a performance measurement framework. A performance measurement framework requires that: Performance expectations are clear and concrete. A process is in place to establish indicators and targets. Results are reported against expectations. Performance information is complete and supported by reliable sources and data quality. The use of performance information for decision making is demonstrated. The recommendations for performance measurement and management reporting are threefold: Establish a performance measurement framework Regularly publish a management report Reconcile Maximo financial data with E1 We recommend a collaborative effort be undertaken to establish a performance measurement framework (performance measures and targets) for the maintenance of ARFF apparatus. We recommend that a standardized report be developed for review at the AART meetings (or provided to the AART members on a more frequent basis). Historically, Maximo has functioned as a separate system from the E1 financial software. Recently, integration between the two programs was accomplished. Financial information recorded in Maximo can be reported by specific vehicle, and it can also provide data on ARFF apparatus. To ensure that reporting capability is useful it must be reconciled with the financial system. Collecting and reporting information using reliable data is critical to support planning decisions, and the results can also be used to demonstrate that strategic results are achieved. Staff is considering options to develop performance measurement and regular maintenance reporting as recommended in the review. We are now having internal discussions focused on developing a practical and beneficial system. Initially, we believe reporting data may be available from the Maximo work order system that could be used to report on certain performance targets, e.g., number of hours to return to service, vehicle downtime, or perhaps work orders issued vs. those cleared. We agree that a regular report could be published using Maximo data. We are concerned, however, about the feasibility of reconciling Maximo financial data gainst E1 and budget data. We will explore this recommendation during the fiscal year and update you on our findings. Issue: Risk Assessment The initial ARFF risk assessment identified a minimal number of risks We recommend the department conduct a periodic risk assessment We concur with the recommendation to conduct a periodic risk that threaten the success of its organization. Considering the magnitude to enhance the identification and possible mitigation of inherent assessment to enhance our ability to identify and mitigate risks. We are and span of the Department s responsibilities and operations, the potential exists for unidentified external and systemic risks which would negatively impact achieving its mission and goals. risks. prepared to do this each fiscal year. Page 4 of 5

7 ARFF Apparatus Maintenance (Project , Issued December 2015) Issue: Manual Process for Warranty Review We noted that there are separate warranty periods for various We recommend that the AART address warranty retention and We agree that the AART should be responsible for addressing components of the apparatus, such as the pump, tank, engine, and tracking. Determine if there is a cost-effective automated method for warranty matters for the apparatus. We will implement a tracking transmission. Analysis of the work orders showed only one warranty documenting whether multiple warranties are in effect for the system that will report on the primary apparatus warranty date for each apparatus, as there is only one field available in Maximo. various components of an apparatus. commitments as defined by the vehicle manufacturer. Therefore, a manual process is used to determine whether corrective maintenance is covered under warranty. Page 5 of 5

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