AUSTIN INDEPENDENT SCHOOL DISTRICT INTERNAL AUDIT DEPARTMENT FACILITIES AUDIT PROGRAM

Transcription

1 FACILITIES GENERAL: The Maintenance Department is responsible for maintaining the functionality of District facilities and systems as well as providing a resource for District staff in maintaining a safe learning environment. The Department is divided into sub-units that consist of the following: AC Department Asbestos Building Operators Department Electrical Department Electronics Department Environmental Safety Facilities Assessment Department Grounds Department House Keeping Department Integrated Pest Management Department Paint Department Plumbing Department Structural Department Vehicle Services Department AUDIT OBJECTIVES: 1) Comprehensive written policies and procedures governing all Department activities have been established; 2) Guidelines and schedules have been developed for routine, preventive, and emergency maintenance programs; 3) Equipment, tools, and supplies are properly controlled; 4) A tracking mechanism has been established for monitoring District equipment/product performance; 5) Adequate staff development is provided for Department personnel; 6) The work order system effectively tracks and monitors maintenance requests;

2 FACILITIES 7) Initiatives have been implemented to provide services in the most cost-effective and efficient manner; and, 8) The Department operates within budgetary constraints. AUDIT PROCEDURES: 1) General a) Obtain: i. District Policies and Procedures, ii. Prior Audit Reports iii. External Auditor Management Reports iv. Regulatory Examination Reports v. Job Descriptions and Organizational Chart vi. Related Information of Laws and Regulations vii. Reports Generated by the Department b) Review policies, procedures, laws, and regulations to determine adequacy. c) Review prior reports to determine whether corrective action has been implemented for noted deficiencies. d) If necessary, prepare a lead schedule of all accounts affected. Complete reconciliations, analytical reviews, or testing where deemed necessary. e) Review reports generated by the Department. Determine their use and distribution. These may include system reports, PC reports, and manual reports. Reports should be tested to verify reliability and integrity of information. 2) Guidelines and Schedules a) Obtain plans and schedules for maintenance programs to meet the needs of: i. Routine Service Calls ii. Preventive Maintenance iii. Emergency Calls

3 FACILITIES b) Evaluate plans and schedules to determine reasonableness and compliance. Ensure that specific guidelines for completion have been established for each priority level. 3) Equipment, Tools, and Supplies a) Evaluate the Department's procedure for controlling equipment, tools, spare parts, and other supplies. Perform tests where appropriate. b) Review records for assigning and returning District property. Assess the adequacy of record keeping and controls c) Determine how adequate supply levels are determined to ensure that major parts are available when necessary. d) Ascertain whether periodic inventories are performed to confirm items on hand. i. Review inventory documentation and determine reasonableness ii. Determine whether a system has been developed to monitor stock levels (manual or automated) iii. Determine reorder points for regularly used items. 4) Maintenance Vehicles a) Determine whether Maintenance vehicles are adequately secured after business hours. This includes: i. Storing vehicles in locked areas ii. Returning keys to a secured area within the building iii. Accounting for all vehicles prior to closing the office b) Determine whether vehicles have been subject to break-in or vandalism and whether adequate measures are in place to prevent/deter these events (barbed wire fencing, etc.) c) Evaluate the Department's records of regular preventive maintenance and repairs to vehicles. Ascertain whether vehicle mileage is tracked from year to year to assess the amount of windshield time.

4 FACILITIES d) Determine the method for controlling and replenishing supplies and equipment maintained within vehicles. Determine whether tests can be performed to trace supplies used on work orders/projects to sign-out records for supplies from the central maintenance building. e) Evaluate the controls in place over the Department's fuel storage tanks. Ensure that review procedures are in place to prevent or detect inappropriate fuel consumption. 5) FM Works, Work Order System a) Determine the processes for completing the following procedures: i. Preparation of work orders ii. Prioritizing work order requests iii. Approval of work orders iv. Assigning work orders to the proper departments and individuals (both on the system and to the individual) v. Tracking of work order completion vi. Communication and coordination among maintenance field workers and central maintenance. b) Select a random sample of completed work orders. Test to ensure the following: i. Information is adequate ii. Work performed is consistent with identified problems. iii. Response time is reasonable (document reasons for delays) iv. Consider evaluation average response times for each priority level c) Evaluate reports generated by the work order system. Determine the following: i. Types of reports generated by the Department ii. Information included in reports iii. Frequency of report preparation iv. Individuals included in distribution d) Identify methods to develop an opinion on the adequacy and accuracy of generated reports.

5 FACILITIES e) Ascertain whether the system is being utilized to its fullest potential. If applicable, identify ways to improve the use of the system. Questions that should be answered include: i. Does the system allow for tracking of supplies used in project? If so, is this balanced to used supply inventories at the end of the period (quarterly, annually)? ii. Does the system track labor hours for each work order/project? If so, trace reported time for a sample of items to actual timesheets to ensure agreement iii. Determine whether the system tracks all work performed on an individual piece of equipment. Determine whether this information is used in the analysis and decision making of new purchases. iv. Determine whether the system can be sorted by category. If available, sort outstanding work orders by date. Evaluate reasons for delay for requests that appear stale. f) Ascertain whether written instructions have been provided to users of the system at the campus/department level. Interview campus employees to determine their knowledge of the system. g) Determine the method and interval of completing backup copies of the system. Ensure that data is adequately secure against loss due to "acts of god", human error, or otherwise. 6) Staff Development/Training a) Obtain and review job descriptions of Maintenance staff. Comment on accuracy of job descriptions and functionality of the Department. b) Determine if a program of continuous professional education has been established. Ensure that programs attended are sufficient to maintain an adequate level of professional competency and an appropriate awareness of advances. c) Determine whether employees are subjected to safety training on a regular basis. Evaluate safety training records for adequacy. i. Hazardous materials ii. Asbestos

6 FACILITIES iii. Blood borne pathogens iv. Back injury prevention techniques v. First aid d) Obtain records of worker's compensation for the Department for the last couple of years. Evaluate the number of incidents and determine whether adequate safety training is provided for Department personnel and whether it is catered toward pervasive injuries. e) Determine whether any staff members are involved in local maintenance networks or other affiliations. 7) Staffing a) Compare current Maintenance Department staffing levels with those of other Districts and professional organizations (APPA - Association of Physical Plant Administrators) to determine adequacy. Types of measurement may include: i. Number of employees per student ii. Number of employees per square foot iii. Number of employees per work order iv. Number of work orders per "shop" b) Compare variations in work order/workload over the past few years with variations in Department staffing c) Evaluate employee turnover and absence rates. Determine reasonableness. 8) Stakeholder Survey a) Select a sample of campus principals and/or department directors and visit with them about the Maintenance Department's services. Follow up on any problems or dissatisfaction revealed. b) Consider contacting maintenance managers at other school districts to determine alternative practices. Compare information provided with the operations of Austin ISD's Maintenance.

7 FACILITIES c) Determine the method and frequency in which the Department assesses its service delivery and measures performance. Possible alternatives may include: i. Online surveys ii. Questionnaires iii. Comparisons with other districts of published data iv. Other d) Interview Campus personnel to obtain their opinions and experiences with Maintenance services and interactions with the Department's employees. e) Consider interviewing a sample of maintenance field personnel to determine satisfaction with current operating procedures, communication levels, and solicit suggestions for improvement. 9) Coordination with Outside Vendors a) Determine what services are contracted with outside vendors. Evaluate contracts for compliance with purchasing laws. b) Evaluate the cost of obtaining contract labor versus services provided internally. c) Evaluate the process of maintaining /recording warranties on equipment. Ascertain the methods of coordination with vendors to comply with warranties. 10) Budget a) Obtain the Maintenance Department's budget reports as of the most recent month-end. Review for unusual transactions, significant overdrafts or serious fluctuations from amounts initially budgeted. b) Test a sample of transactions for accuracy, reasonableness, and adequacy of supporting documentation. c) Determine how the Maintenance Department projects expenditures and prepares budgets for future periods. Ensure that calculations are reasonable and based on realistic projections.

8 FACILITIES d) Determine whether Department management is consulted regarding budget decisions about the purchases of new products, equipment, etc. e) Evaluate overtime expenditures to determine justification. If necessary, evaluate possibility of hiring additional employees rather than paying overtime rates. f) Evaluate the frequency and propriety with which Spot Purchase Orders are utilized. Select a sample of spot purchase orders and review for reasonableness of item purchased and determine whether the threshold was complied with. g) Determine whether the Department uses the purchasing card and whether this is a suitable alternative to Spot Pos. Review for purchasing card reports for reasonableness and perform tests as deemed appropriate. h) Use IFAS to develop budget reports that can be sorted by vendor. Ensure that purchases totaling $25,000 or more were properly bid according to purchasing laws. 11) Miscellaneous a) Observe the Department's operations. Evaluate process for effectiveness and efficiency. b) Determine whether appropriate measures are taken to continually improve the manner in which services are provided.