Internal Audit Follow-Up Report

Transcription

1 Internal Audit Follow-Up Report Fuel Consumption Oversight and Coordination TxDOT Internal Audit Division

2 Objective To assess the status of corrective actions for high-risk Management Action Plans (MAPs) previously communicated in the Fuel Consumption Oversight and Coordination audit report issued August Summary Results Testing consisted of an evaluation of one MAP to determine if corrective actions were implemented as agreed. MAP Status Comments 1 Closed Corrective actions have been completed. Scope The engagement was performed by Azana Headspeth and Eva Vargas (Engagement Lead). The engagement was conducted during the period from March 20, 2017 to May 17, The Scope included a review of the Voyager card usage Standard Operating Procedure (SOP), the training provided to district Voyager coordinators, and the statewide exception reporting through Fleet Commander. Methodology The methodology used to complete the objectives of this engagement included: Reviewed the Fleet Operations Division (FOD) Program Standards and Procedures FC2016 Retail Fuel Management Cards SOP for inclusion of specific bullet points listed in the MAP. Reviewed FOD training provided to district Voyager coordinators for inclusion of specific bullet points listed in the MAP. Reviewed the Fuel Card Notifications process that provides guidance for exceptions. Background This report is prepared for the Texas Transportation Commission and for the Administration and Management of TxDOT. The report presents the results of the Fuel Consumption Oversight and Coordination Follow-Up engagement which was conducted as part of the Fiscal Year (FY) 2017 Audit Plan. TxDOT utilizes retail fuel for fleet vehicles used to transport employees to and between work locations, as well as, equipment used directly on construction and maintenance projects around the state. FOD oversees the statewide utilization of retail fuel cards and districts manage their fuel card transactions per FOD policy and procedures. We conducted this follow-up engagement in accordance with Generally Accepted Government Auditing Standards and in conformance with the International Standards for the Professional Practice of Internal Auditing. Those standards require that we plan and perform the engagement to obtain sufficient, appropriate evidence to provide a reasonable basis for our conclusions based on our engagement objective. Recommendations to mitigate risks identified were previously provided to management during the original engagement to assist in the formulation of the management action plans referenced in this report. The Internal November

3 Audit Division uses the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control Integrated Framework version November

4 Detailed MAP Follow-Up Status MAP Status: Closed Corrective actions have been completed. Original Audit Finding No. 1: Voyager Card Usage MAP Owner: Lee Christensen, Voyager/Alternative Fuel Program Coordinator, Fleet Operations Division MAP 1.1: Fleet Operations Division (FOD) will develop and provide new Voyager card usage SOP to provide users a clear understanding of appropriate card usage and provide districts guidance on monitoring Voyager transactions. The new Voyager card SOP will include the following: The local Voyager coordinator will: Set up the employee in the Voyager system with a driver ID number that follows the 2 digit D/D number and the last 4 digits of the employee driver s license number Review the procedure for signing and submitting receipts Require the employee sign the usage agreement form and retain a copy for TxDOT records Explain the procedure for resolving issues while attempting to get fuel in the field Monitor the usage of the D/D drivers fueling activity via Fleet Commander and report any unresolved issues to the State Voyager Fuel Program manager Immediately disable any employee number for an employee who terminates employment and/or any vehicle card which is lost, stolen, or removed from service FOD will also develop and provide training to district Voyager coordinators on the resources available to monitor Voyager transactions, as well as, steps to take to resolve exceptions. The training will include at a minimum the following items: The use of regular fuel only. No premium or high octane fuel is allowed (also includes diesel, DEF, alternative fuels, or oils) Use only in State of Texas Department of Transportation vehicles and only at fuel sites within the state Car Wash limit of $25.00 Oil change service (in areas where no contract is in place) Minor repairs under Emergency tire repairs or repairs to TxDOT equipment State or commercial motor vehicle inspection In addition, FOD will provide additional statewide exception reporting through Fleet Commander to the district Voyager coordinators and document new exception reporting guidance. Original Completion Date: November 15, 2016 Actual Completion Date: June 13, 2017 November

5 Closing Comments The results of this MAP Follow-Up engagement were provided to the Fleet Operations Division Director and the Support Services Division Director on August 10, The Internal Audit Division appreciates the cooperation and assistance received from the Fleet Operations Division during this engagement. November