OFFICE OF THE AUDITOR
|
|
- Alan Kelly
- 5 years ago
- Views:
Transcription
1 OFFICE OF THE AUDITOR DEPARTMENT OF AVIATION AIRPORT MANAGEMENT SERVICES, LLC REVENUE AND CONTRACT COMPLIANCE AUDIT OCTOBER 2008 Dennis J. Gallagher Auditor
2 Dennis J. Gallagher Auditor City and County of Denver 201 West Colfax Ave., Dept. 705 Denver, Colorado , FAX October 23, 2008 Ms. Kim Day, Manager Department of Aviation City and County of Denver Mr. Joseph DiDomizio Airport Management Services, LLC One Meadows Plaza, Suite 902 East Rutherford, NJ Dear Ms. Kim Day and Mr. Joseph DiDomizio: Attached is the Auditor s Office Audit Services Division s revenue and contract compliance audit of the Airport Management Services, LLC. operations at Denver International Airport. The audit period was for the year ended December 31, The purpose of the audit was to determine whether Airport Management Services, LLC and the City and County of Denver complied with the terms and conditions of the contracts and whether internal controls were adequate. The audit identified a reportable condition which is fully described in the accompanying report. If you have any questions, please call Kip Memmott, Director of Audit Services, at Sincerely, DJG/et Dennis J. Gallagher Auditor cc: Honorable John Hickenlooper, Mayor Honorable Members of City Council Members of Audit Committee Kelly Brough, Chief of Staff Claude Pumilia, Chief Financial Officer Chris Henderson, Chief Operating Officer David Fine, City Attorney Lauri Dannemiller, Executive Staff Director, City Council Beth Machann, Controller Stan Koniz, Deputy Manager of Aviation for Business and Technologies To promote open, accountable, efficient and effective government by performing impartial reviews and other audit services that provide objective and useful information to improve decision making by management and the people. We will monitor and report on recommendations and progress towards their implementation. 1
3 Kim Day and Joseph DiDomizio October 23, 2008 Page Two Patrick Heck, Deputy Manager of Aviation for Revenue Management and Business Development Bryan Touchstone, Assistant Deputy Manager/Concessions Management 2
4 TABLE OF CONTENTS Transmittal Letter 1 Table of Contents 3 Auditor s Report 4 Executive Summary 5 Background, Scope, Objective, and Methodology 6 Finding and Recommendations 8 Schedule of Amounts Due and Paid and Related Notes 10 Exhibit A Department of Aviation Response 12 3
5 Dennis J. Gallagher Auditor City and County of Denver 201 West Colfax Ave., Dept. 705 Denver, Colorado , FAX AUDITOR S REPORT We have completed a revenue and contract compliance audit of Airport Management Services, LLC and the Department of Aviation for the year ended December 31, The purpose of the audit was to determine whether Airport Management Services, LLC and the Department of Aviation complied with the terms and conditions of the contracts, complied with City rules and regulations, and whether internal controls were adequate. This audit was included in the Auditor s Office Audit Services Division s 2007 Annual Audit Plan and is authorized pursuant to the City and County of Denver Charter, Article V, Section 1, General Powers and Duties of the Auditor. We conducted this audit in accordance with generally accepted government auditing standards. Audit standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives. The audit identified a reportable condition which is fully described in the accompanying report. We extend our appreciation to Airport personnel who assisted and cooperated with us during the course of our examination. Audit Services Division Kip Memmott, CGAP, CICA Director of Audit Services Date: October 23, 2008 Staff: Dick Wibbens, CPA, Audit Manager Marcus Richardson, CICA, Internal Audit Supervisor Adeniyi Kelani, PhD, CICA, CAPPP Lead Internal Auditor Kristin Donald, Senior Internal Auditor To promote open, accountable, efficient and effective government by performing impartial reviews and other audit services that provide objective and useful information to improve decision making by management and the people. We will monitor and report on recommendations and progress towards their implementation. 4
6 AIRPORT MANAGEMENT SERVICES, LLC EXECUTIVE SUMMARY FOR THE YEAR ENDED DECEMBER 31, 2007 This summary highlights the finding of this revenue and contract compliance audit, which is more fully described in the Finding and Recommendation section beginning on page seven. Exhibit A on page 12 contains the response from the Department of Aviation to our finding. Finding: Concessionaire Operating at Denver International Airport Under Expired Agreements Audit work determined that AMS operated at DIA under expired contracts for several years. Specifically, we found that AMS has occupied an office space without a contract since February 28, 2003 and a storage space without a contract since July 31, Further, rent amount per hold-over clause in the contract was not charged and information in Prop Works, the DIA contract management software system, had inaccurate expiration dates of August 31, 2012 for the office and storage leases. As a result, the City is susceptible to fraud and a loss of revenues. We recommend that the Department improve controls over contract administration and space management. 5
7 AIRPORT MANAGEMENT SERVICES, LLC. BACKGROUND, SCOPE, OBJECTIVE AND METHODOLOGY FOR THE YEAR ENDED DECEMBER 31, 2007 Background AMS entered into agreements and leases for retail, office and storage space at DIA. The agreements require AMS to pay the City a percentage of their annual gross revenues derived from operations at DIA or a minimum annual guaranteed amount, whichever is greater. The agreements require timely rent and concession fee payments for leased spaces or additional interest charges may apply. The airport also charges additional fees for utilities, security screening and airport identification badges. Below is a listing of the food and beverage operations and space occupied by AMS at DIA: Contract No AC38024 AC38025 AC38026 AC38027 AC38028 AC93004 AC47004 Agreement Type Retail News- Terminal Retail News- Conc. C Retail News- Conc. B Retail News- Conc. B Retail News- Conc. A Office Space- Conc. A Storage Space- Terminal Scope Our audit of AMS covers the year ended December 31, 2007 and is limited to determining compliance with agreements and compliance with City rules and regulations. The procedures performed included a determination of compliance with the contracts and rules and regulations and review of internal controls related to financial information reported to DIA for this audit period. Objective The objective of this audit was to determine whether AMS properly reported gross revenue and paid the proper rental fees and concession payments to the City in accordance with contract requirements. Additionally, audit work assessed whether DIA and AMS complied with other terms and conditions of the contracts and applicable City rules and regulations. Methodology To meet the audit objectives, we utilized several methodologies. These evidence gathering and analysis techniques included, but were not limited to: Verification and recalculation of compensation percentages, rentals, fees, and charges; 6
8 BACKGROUND, SCOPE, OBJECTIVE, AND METHODOLOGY AIRPORT MANAGEMENT SERVICES, LLC Reviewing and determining the timeliness of cash receipts and delinquent interest due; Performing various tests of gross revenue; Reviewing AMS s internal controls; Verifying evidence of insurance and performance bonds requirements; Performing onsite physical observations, by conducting interviews, and participating in discussions with management and staff of AMS and DIA; and Reviewing contracts and City rules and regulations. 7
9 AIRPORT MANAGEMENT SERVICES, LLC. FINDING AND RECOMMENDATIONS FOR THE YEAR ENDED DECEMBER 31, 2007 Finding: Concessionaire Operating at Denver International Airport Under Expired Agreements Audit work determined that AMS operated at DIA under expired contracts for several years. Specifically, we found that AMS has occupied an office space without a contract since February 28, 2003 and a storage space without a contract since July 31, This issue was not detected by DIA because of inaccurate contract data in Prop Works, the DIA contract management software system, and weaknesses with the DIA process for monitoring contracts. For example, Prop Works had inaccurate expiration dates of August 31, 2012 for the office and storage space leases, meaning the agreements potentially would not have been renewed until eight years after they expired. Further, the rent amount per hold-over clause in the contract was not charged in accordance with the contract s hold-over clause, which states that, if the lease is not renewed and the company still occupies the space then 150% of the rent amount should be due on a month to month basis. per section 4.03 of the contract. Instead, DIA only billed the company the original rent amount in the contract during the expiration period and did not take steps to renew the contract. The difference in amounts per the hold rate is as follows: AC Office Space Concourse A Expiration Amount Billed Period Rent per Hold- Over Rate Difference 2/28/ /31/03 $ 29,752 $ 44,628 $ 14, ,703 53,555 17, ,703 53,555 17, ,703 53,555 17, ,703 53,555 17,852 Total $ 172,564 $ 258,848 $ 86,284 AC Storage Space Terminal Expiration Amount Billed Period Rent per Hold- Over Rate Difference 7/31/02-12/31/02 $ 7,395 $ 11,093 $ 3, ,748 26,622 8, ,748 26,622 8, ,748 26,622 8, ,748 26,622 8, ,748 37,157 19,409 Total $ 96,135 $ 154,738 $ 58,603 8
10 FINDING AND RECOMMENDATIONS AIRPORT MANAGEMENT SERVICES, LLC Several Factors Contributed to Inadequate Oversight Audit work determined that the following internal control weaknesses hindered DIA management from identifying this issue: Lack of adequate controls and oversight for ensuring Prop Works contains, accurate up to date contract data; Lack of written policies and procedures; Inadequate oversight of contracts by DIA; Inadequate monitoring of space usage by DIA; and Failure of vendor to notify DIA that agreements were expired. Lack of Written Agreements Negatively Impacts the City The lack of controls resulted in several negative effects. These include: Concessionaires operating at the airport for extended periods under expired contracts; Loss of revenue; Legal liability exposure; Increased susceptibility to fraud; and Lack of proper safeguarding of City s assets. Recommendations: The Department of Aviation should improve its controls over expiring contracts and comply with the agreements by: a. Properly training staff on the procedures for monitoring expiring contracts and Prop Works data entry. b. Confirming the accuracy of expiration dates in Prop Works for concessionaires with office and storage space leases. c. Charging 150% of the rent amount per the hold over section of the contract and collecting any interest that would be due; and renew the lease with a new contract or amendment. See Exhibit A for Department of Aviation response (page 12) 9
11 AIRPORT MANAGEMENT SERVICES, LLC. SCHEDULE OF AMOUNTS DUE AND PAID FOR THE YEAR ENDED DECEMBER 31, 2007 Gross Revenue (Note 1) $ 8,289,847 Concession Fees Amount Due (Note 2) Amount Paid (Note 3) Difference AC38024 $ 171,421 $ 171,421 $ - AC , ,377 - AC , ,617 - AC , ,886 - AC , ,176 - Total Concession Fees 1,243,477 1,243,477 - Rent- AC Office 35,703 35,703 - AC Storage 24,771 24,771 - Total Rent 60,474 60,474 - City Utility Charges 24,685 24,685 - Miscellaneous City Charges 13,079 13,079 - Interest Charges Total Charges 37,944 37,944 - Total $ 1,341,895 $ 1,341,895 $ - The accompanying notes are an integral part of this schedule 10
12 NOTES TO SCHEDULE OF AMOUNTS DUE AND PAID AIRPORT MANAGEMENT SERVICES, LLC 1. Gross Revenue (Note 1) Gross revenue, as shown in the accompanying schedule, includes all billings and receipts from sales or services or doing business from the concession space, whether for cash or credit, regardless of collection in the case of the latter, and whether for retail or wholesale. It includes all transactions whether placed by telephone, in person or by mail, and regardless of place or time of actual payment. Deductions are allowed for bona fide returns for credit, sales taxes collected for remittance to the state or city, tips, and federal excise taxes collected. 2. Amount Due (Note 2) The agreements require AMS to pay the City a percentage of their annual gross revenues derived from operations at DIA or a minimum annual guaranteed amount, whichever is greater for concession fees. AMS pays monthly rent for office and storage. In addition to the rent and concession fee payment, AMS pays fees for utilities, security screening and airport identification badges. 3. Amount Paid (Note 3) All amounts paid in the schedule of amounts due and paid were compiled from DIA s cash receipts records. Amounts paid include those billed and due during the audit period and collected in the ordinary course of business whether or not within the audit period. 11
13 EXHIBIT A DEPARTMENT OF AVIATION RESPONSE AIRPORT MANAGEMENT SERVICES, LLC 12
14 EXHIBIT A DEPARTMENT OF AVIATION RESPONSE AIRPORT MANAGEMENT SERVICES, LLC 13
OFFICE OF THE AUDITOR
OFFICE OF THE AUDITOR DEPARTMENT OF AVIATION AMPCO SYSTEM TRANSPORTATION SERVICES COMPLIANCE AUDIT JUNE 2008 Dennis J. Gallagher Auditor Dennis J. Gallagher Auditor City and County of Denver 201 West Colfax
More informationOFFICE OF THE AUDITOR
OFFICE OF THE AUDITOR DEPARTMENT OF PUBLIC WORKS PROGRAM AUDIT FEBRUARY 2007 Dennis J. Gallagher Auditor Dennis J. Gallagher Auditor City and County of Denver 201 West Colfax Ave., Dept. 705 Denver, Colorado
More informationOFFICE OF THE AUDITOR
OFFICE OF THE AUDITOR SELECT PAYROLL TRANSACTIONS PARKS AND RECREATION PERFORMANCE AUDIT NOVEMBER 2008 Dennis J. Gallagher Auditor Dennis J. Gallagher Auditor City and County of Denver 201 West Colfax
More informationOFFICE OF THE AUDITOR
OFFICE OF THE AUDITOR VEND ONE, INC. REVENUE AND CONTRACT COMPLIANCE AUDIT FEBRUARY 2008 Dennis J. Gallagher Auditor Dennis J. Gallagher Auditor City and County of Denver 201 West Colfax Ave., Dept. 705
More informationProcurement Card City Agencies Performance Audit
Procurement Card City Agencies Performance Audit September 2009 Office of the Auditor Audit Services Division City and County of Denver Dennis J. Gallagher Auditor The Auditor of the City and County of
More informationDepartment of Aviation and Administration Division. Finance
Finance Department of Aviation and Administration Division Expenditure Control Gro up Performance Audit November 2009 Office of the Auditor Audit Services Division City and County of Denver Dennis J. Gallagher
More informationDenver International Airport Finance and Administration Division Follow up Report
Denver International Airport Finance and Administration Division Follow up Report July 2014 Office of the Auditor Audit Services Division City and County of Denver Dennis J. Gallagher Auditor The Auditor
More informationDenver International Airport Parking Administration Follow up Report
Denver International Airport Parking Administration Follow up Report June 2014 Office of the Auditor Audit Services Division City and County of Denver Dennis J. Gallagher Auditor The Auditor of the City
More informationDenver International Airport Concessions Management Follow up Report
Denver International Airport Concessions Management Follow up Report September 2015 Office of the Auditor Audit Services Division City and County of Denver Timothy M. O Brien, C.P.A. Auditor The Auditor
More informationDenver Motor Vehicle Division Follow-up Report
Denver Motor Vehicle Division Follow-up Report June 2015 Office of the Auditor Audit Services Division City and County of Denver Dennis J. Gallagher Auditor The Auditor of the City and County of Denver
More informationDenver International Airport Planning and Development Division Follow up Report
Denver International Airport Planning and Development Division Follow up Report March 2015 Office of the Auditor Audit Services Division City and County of Denver Dennis J. Gallagher Auditor The Auditor
More informationOFFICE OF THE AUDITOR
OFFICE OF THE AUDITOR DEPARTMENT OF AVIATION UNITED PARCEL SERVICE, INC. REVENUE AND CONTRACT COMPLIANCE AUDIT JANUARY 2005 Dennis J. Gallagher Auditor Dennis J. Gallagher Auditor City and County of Denver
More informationOED Division of Small Business Opportunity Follow up Report
OED Division of Small Business Opportunity Follow up Report September 2013 Office of the Auditor Audit Services Division City and County of Denver Dennis J. Gallagher Auditor The Auditor of the City and
More informationPublic Works Oversight of External Architectural & Engineering Design Work Follow-up Report
Public Works Oversight of External Architectural & Engineering Design Work Follow-up Report June 2014 Office of the Auditor Audit Services Division City and County of Denver Dennis J. Gallagher Auditor
More informationFOLLOW-UP REPORT Denver International Airport Hotel and Transit Center Project Integration
FOLLOW-UP REPORT Denver International Airport Hotel and Transit Center Project Integration August 2016 Office of the Auditor Audit Services Division City and County of Denver The Auditor of the City and
More informationDenver International Airport Signature Authority Performance Audit
Denver International Airport Signature Authority Performance Audit December 2013 Office of the Auditor Audit Services Division City and County of Denver Dennis J. Gallagher Auditor The Auditor of the City
More informationPublic Works Contracting Process Follow up Report
Public Works Contracting Process Follow up Report November 2014 Office of the Auditor Audit Services Division City and County of Denver Dennis J. Gallagher Auditor The Auditor of the City and County of
More informationFOLLOW-UP REPORT Peak Academy
FOLLOW-UP REPORT Peak Academy June 2016 Office of the Auditor Audit Services Division City and County of Denver Timothy M. O Brien, CPA The Auditor of the City and County of Denver is independently elected
More informationInternal Audit Report. Miscellaneous Revenue
Internal Audit Report Report Number: 2018-02 Report Date: March 6, 2018 Executive Summary Audit Report No.: 2018-02 March 6, 2018 WE AUDITED the agency management controls over miscellaneous revenue. WHAT
More informationOFFICE OF THE AUDITOR
OFFICE OF THE AUDITOR PERFORMANCE AUDIT OCTOBER 2006 Dennis J. Gallagher Auditor City and County of Denver Dennis J. Gallagher Auditor 201 West Colfax Ave., Dept. 705 Denver, Colorado 80202 720-913-5000,
More informationFinal Audit Follow-up
Final Audit Follow-up As of April 1, 2009 Sam M. McCall, Ph.D., CPA, CGFM, CIA, CGAP City Auditor Automated Deposit Reporting and Verification Processes (Report #0818, Issued September 9, 2008) Report
More informationINTERNAL AUDIT DIVISION 2005 ANNUAL REPORT
Dennis J. Gallagher, Auditor Michael S. Clark, CPA, Director of Internal Audit Office of the Auditor City and County of Denver, Colorado CITY AND COUNTY OF DENVER 201 West Colfax Ave., Dept. 705 Denver,
More informationFOLLOW-UP REPORT Police Administration TeleStaff System
FOLLOW-UP REPORT Police Administration TeleStaff System June 2016 Office of the Auditor Audit Services Division City and County of Denver Timothy M. O Brien, CPA The Auditor of the City and County of Denver
More informationCity and County of San Francisco
City and County of San Francisco Office of the Controller City Services Auditor SAN FRANCISCO MUNICIPAL TRANSPORTATION AGENCY: IMCO Parking LLC Correctly Reported Fifth & Mission/Yerba Buena Parking Garage
More informationAudit Follow-Up. Audit of Selected Departments Performing Accounts Receivable Functions (Report #1204 issued February 15, 2012)
Audit Follow-Up As of December 31, 2013 T. Bert Fletcher, CPA, CGMA City Auditor Audit of Selected Departments Performing Accounts Receivable Functions (Report #1204 issued February 15, 2012) Report #1414
More informationEXAMINATION REPORT Wastewater Management Division Contractor Hiring & Payment Practices
EXAMINATION REPORT Wastewater Management Division Contractor Hiring & Payment Practices July 2017 Office of the Auditor Audit Services Division City and County of Denver Page 1 The Auditor of the City
More informationAUDIT OF CITY PARKING CONTRACTS HIGHLIGHTS
Sam M. McCall, Ph.D., CPA, CGFM, CIA, CGAP City Auditor HIGHLIGHTS Highlights of City Auditor Report #1213, a report to the City Commission and City management WHY THIS AUDIT WAS CONDUCTED This audit was
More informationFOLLOW-UP REPORT Urban Renewal in Denver
FOLLOW-UP REPORT Urban Renewal in Denver April 2016 Office of the Auditor Audit Services Division City and County of Denver The Auditor of the City and County of Denver is independently elected by the
More informationFOLLOW-UP REPORT Department of Finance Accounting Services Audit
FOLLOW-UP REPORT Department of Finance Accounting Services Audit March 2017 Office of the Auditor Audit Services Division City and County of Denver Timothy M. O Brien, CPA The Auditor of the City and County
More informationInternal Audit Report - Contract Compliance Cycle Audit Department of Technology Services: SHI International Corporation Contract Number
Internal Audit Report - Contract Compliance Cycle Audit Department of Technology Services: SHI International Corporation Contract Number- 582-14 TABLE OF CONTENTS Transmittal Letter... 1 Executive Summary
More informationEXAMINATION OF CERTAIN FINANCIAL PROCESSES AND INTERNAL CONTROLS OF THE KENTUCKY CORRECTIONAL INDUSTRIES
EXAMINATION OF CERTAIN FINANCIAL PROCESSES AND INTERNAL CONTROLS OF THE KENTUCKY CORRECTIONAL INDUSTRIES CRIT LUALLEN AUDITOR OF PUBLIC ACCOUNTS www.auditor.ky.gov 105 SEA HERO ROAD, SUITE 2 FRANKFORT,
More informationInternal Control Evaluation
INTERNAL CONTROL EVALUATION Adapted from a checklist created by Jackie F. Breland, CPA (www.jackiebreland.com) Organization: Date Prepared or Updated: Prepared by: Introduction The purpose of this checklist
More informationAudit Follow-up. City Parking Contracts (Report #1213 issued July 10, 2012) As of March 31, Report #1314 May 15, 2013.
Audit Follow-up As of March 31, 2013 T. Bert Fletcher, CPA Interim City Auditor City Parking Contracts (Report #1213 issued July 10, 2012) Report #1314 May 15, 2013 Summary Ten of the 11 action plan steps
More informationCity of Bowling Green
City of Bowling Green Internal Auditor s Office BGFD Payroll Follow-up Audit Project# 2013-05 Issue Date: 04/03/13 Finalized: 04/08/13 Deborah Jenkins, CFE, CICA Page 1 Transmittal Letter TO: CC: FROM:
More informationAudit Department Report for June 2014
Report Report Office of the General Auditor Audit Department Report for June 2014 Summary Three reports were issued during the month: Gas Card Program Audit Report and Management Response ABSG Consulting,
More informationInternal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District Janet Nguyen 2 nd District John M.W. Moorlach 3 rd District Todd Spitzer 4 th District Shawn Nelson, Chairman 5 th District Patricia C. Bates-Vice
More informationA REPORT TO THE CITIZENS OF SALT LAKE COUNTY. BEN McADAMS, MAYOR. An Audit of the Key Controls of. The Salt Palace Convention Center
A REPORT TO THE CITIZENS OF SALT LAKE COUNTY BEN McADAMS, MAYOR An Audit of the Key Controls of The Salt Palace Convention Center November 14, 2014 GREGORY P. HAWKINS SALT LAKE COUNTY AUDITOR Audit reports
More informationChristopher Newport University
Christopher Newport University Policy: Cell Phone Allowances Policy Policy Number: 3025 Executive Oversight: Executive Vice President Contact Office: Business Office Frequency of Review: Biennially Date
More informationOffice of the Auditor Audit Services Division City and County of Denver. Timothy M. O Brien, CPA Denver Auditor
AUDIT REPORT Department of Finance PeopleSoft Journal Entry May 2017 Office of the Auditor Audit Services Division City and County of Denver Timothy M. O Brien, CPA The Auditor of the City and County of
More informationCity of West Palm Beach Internal Auditor s Office
POST AUDIT REVIEW OF EMERGENCY MEDICAL SERVICES BILLING Report No. PAR18-06 December 17, 2018 City of West Palm Beach Internal Auditor s Office Beverly Mahaso, Chief Internal Auditor, Esq., CIA, CFE Elena
More informationCity and County of San Francisco
City and County of San Francisco Office of the Controller City Services Auditor AIRPORT COMMISSION: Cash Handling Audit of Ground Transportation Unit March 30, 2010 CONTROLLER S OFFICE CITY SERVICES AUDITOR
More informationSTATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA
STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA GUILFORD COUNTY CLERK OF SUPERIOR COURT GREENSBORO, NORTH CAROLINA FINANCIAL RELATED AUDIT NOVEMBER 2016 STATE OF NORTH CAROLINA Office
More informationA REPORT TO THE CITIZENS OF SALT LAKE COUNTY. BEN McADAMS, MAYOR. An Audit of the Key Controls of. Contracts and Procurement Division
A REPORT TO THE CITIZENS OF SALT LAKE COUNTY BEN McADAMS, MAYOR An Audit of the Key Controls of Contracts and Procurement Division December 05, 2013 GREGORY P. HAWKINS SALT LAKE COUNTY AUDITOR Audit reports
More informationCHAPTER 9 TESTS OF CONTROLS
CHAPTER 9 TESTS OF CONTROLS 1 TESTS OF CONTROLS Provide auditor with evidence to support their assessment of control risk. When control risk assessed at less than high, necessary to gather evidence that
More informationOffice of the Secretary of State
This document is made available electronically by the Minnesota Legislative Reference Library as part of an ongoing digital archiving project. http://www.leg.state.mn.us/lrl/lrl.asp O L A OFFICE OF THE
More informationDIA Information Technologies Project Life Cycle Process Performance Audit
DIA Information Technologies Project Life Cycle Process Performance Audit August 2015 Audit Services Division City and County of Denver Timothy M. O Brien, C.P.A. Auditor The Auditor of the City and County
More informationInternal Control System Components. Workers Compensation Board
New York State Office of the State Comptroller Thomas P. DiNapoli Division of State Government Accountability Internal Control System Components Workers Compensation Board Report 2015-S-46 October 2015
More informationUNIVERSITY OF NEVADA, RENO Lawlor Events Center Internal Audit Report July 1, 2009 through December 31, 2010
UNIVERSITY OF NEVADA, RENO Lawlor Events Center Internal Audit Report July 1, 2009 through December 31, 2010 GENERAL OVERVIEW Lawlor Events Center (LEC) is an 11,600 seat multipurpose facility that hosts
More informationReview of Water and Wastewater Services Procurement Card Transactions
Exhibit 1 Review of Water and Wastewater Services Robert Melton, CPA, CIA, CFE, CIG County Auditor Audit Conducted by: Jed Shank, CPA, Audit Manager Dirk Hansen, CPA, Audit Supervisor Bryan Thabit, CPA,
More informationAUDIT OF SELECTED DEPARTMENTS PERFORMING ACCOUNTS RECEIVABLE FUNCTIONS
February 15, 2012 Sam M. McCall, Ph.D., CPA, CGFM, CIA, CGAP City Auditor HIGHLIGHTS Highlights of City Auditor Report #1204, a report to the City Commission and City management WHY THIS AUDIT WAS CONDUCTED
More informationMay 15, There is inadequate documentation in the Daycare to support funds being deposited.
Salt Lake County Auditor s Office Craig B. Sorensen, AUDITOR David L. Beck Chief Deputy Glen Lu, Director Parks and Recreation Division 2001 South State Street, #S4400 Salt Lake City, UT 84190 Dear Glen:
More informationUNIVERSITY OF ILLINOIS (A Component Unit of the State of Illinois) Report Required Under Government Auditing Standards. Year ended June 30, 2011
(A Component Unit of the State of Illinois) Report Required Under Government Auditing Standards Performed as Special Assistant Auditors for the Auditor General, State of Illinois 45763CHI (A Component
More informationA U D I T R E P O R T. Audit of Lee County Utilities
A U D I T R E Audit of Lee County Utilities P O R T Internal Audit Department Audit Number 2012.17 October 2012 October 04, 2012 Linda Doggett, COO Re: Audit of Lee County Utilities Dear Mrs. Linda Doggett:
More informationScope, Objectives, and Methodology. Report #1208
Audit Follow-Up As of September 30, 2012 Sam M. McCall, Ph.D., CPA, CGFM, CIA, CGAP City Auditor Treasurer-Clerk s Revenue Office (Report #1208 issued March 20, 2012) Report #1305 January 24, 2013 Summary
More informationOffice of the County Auditor Evan A. Lukic, CPA County Auditor
Exhibit 6 - DMJM Review of Hourly Billing Rates DMJM Aviation, Inc. Contract for Program Management Services for New South Runway, Terminal 4 Replacement and Enabling Projects at the Fort Lauderdale-Hollywood
More informationFamily and Medical Leave Act Administration Performance Audit
Family and Medical Leave Act Administration Performance Audit August 2015 Audit Services Division City and County of Denver Timothy M. O Brien, C.P.A. Auditor The Auditor of the City and County of Denver
More informationFinal Audit Follow-Up As of May 31, 2015
Final Audit Follow-Up As of May 31, 2015 T. Bert Fletcher, CPA, CGMA City Auditor Audit of Selected Departments Performing Accounts Receivable Functions (Report #1204 issued February 15, 2012) Report #1512
More informationMANATEE COUNTY CLERK OF THE CIRCUIT COURT INTERNAL AUDIT DIVISION PUBLIC WORKS WATER DIVISION A U D I T R E P O R T
MANATEE COUNTY CLERK OF THE CIRCUIT COURT INTERNAL AUDIT DIVISION PUBLIC WORKS WATER DIVISION A U D I T R E P O R T TABLE OF CONTENTS I. INTERNAL AUDIT REPORT C. Irregularities, Abuse, or Illegal Acts,
More informationREQUEST FOR COUNCIL ACTION
REQUEST FOR COUNCIL ACTION Date: June 22, 2015 Item No.: 15.a Department Approval City Manager Approval Item Description: Tax Increment Financing (TIF) District Overview 1 2 3 4 5 6 7 8 9 10 11 12 13 14
More informationOffice of Internal Auditing
2008-2009 Audit 2008 09 Food Service Procurement Review Making a Positive Difference Office of Internal Auditing David J. Bryant, CPA, CIA, CGAP Director Michèle A. Kiker CGAP Senior Auditor Justin B.
More informationInternal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District Janet Nguyen 2 nd District John M.W. Moorlach 3 rd District Todd Spitzer 4 th District Shawn Nelson, Chairman 5 th District Patricia C. Bates, Vice
More informationUniversity System of Maryland University of Maryland, College Park
Audit Report University System of Maryland University of Maryland, College Park May 2015 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY For further information
More informationWalton County Clerk of the Court s Office Manual Receipt Book Review. Martha Ingle Clerk of the Courts
Walton County Clerk of the Court s Office Manual Receipt Book Review Martha Ingle Clerk of the Courts Internal Audit Department Johnny Street Internal Audit Manager Report 08-04 December 2008 December
More informationUNIVERSITY OF NEVADA LAS VEGAS FOOD SERVICES MANAGEMENT AGREEMENT Internal Audit Report August 1, July 31, 2012
UNIVERSITY OF NEVADA LAS VEGAS FOOD SERVICES MANAGEMENT AGREEMENT Internal Audit Report August 1, 2010 - July 31, 2012 GENERAL OVERVIEW The University of Nevada, Las Vegas (UNLV) contracted with ARAMARK
More informationFINANCIAL CONTROLS GENERAL LEDGER ACTIVTY CALIFORNIA CASA ASSOCIATION
GENERAL LEDGER ACTIVTY CALIFORNIA CASA ASSOCIATION To ensure that all General Ledger entries are current, accurate and complete. 1. Timeliness of Entries All entries will be made soon after the underlying
More informationDepartment of Health and Mental Hygiene Laboratories Administration
Audit Report Department of Health and Mental Hygiene Laboratories Administration June 2004 This report and any related follow-up correspondence are available to the public. Alternate formats may also be
More informationMAC INTERNAL AUDIT DEPARTMENT 2017 PROPOSED ANNUAL AUDIT PLAN
MEMORANDUM Page 1 of 20 TO: Finance and Administration Committee FROM: Mike Willis, Director Internal Audit (612-467-0526) Alan Sasse, IT Audit Coordinator (612-725-6450) SUBJECT: MAC INTERNAL AUDIT DEPARTMENT
More informationSTATE OF MINNESOTA OFFICE OF THE STATE AUDITOR
REBECCA OTTO STATE AUDITOR STATE OF MINNESOTA OFFICE OF THE STATE AUDITOR SUITE 500 525 PARK STREET SAINT PAUL, MN 55103-2139 (651) 296-2551 (Voice) (651) 296-4755 (Fax) state.auditor@osa.state.mn.us (E-mail)
More informationUNIVERSITY OF NEVADA, LAS VEGAS ALUMNI RELATIONS Internal Audit Report July 1, 2009 through December 31, 2010
UNIVERSITY OF NEVADA, LAS VEGAS ALUMNI RELATIONS Internal Audit Report July 1, 2009 through December 31, 2010 GENERAL OVERVIEW The University of Nevada, Las Vegas (UNLV) Alumni Relations Department is
More informationINTERNAL AUDIT REPORT
INTERNAL AUDIT REPORT OPERATIONAL AUDIT SEA-TAC UTILITIES JANUARY 2017 OCTOBER 2018 ISSUE DATE: DECEMBER 4, 2018 REPORT NO. 2018-13 INTERNAL AUDIT TABLE OF CONTENTS EXECUTIVE SUMMARY... 3 BACKGROUND...
More informationCity Property Damage Claims Processing and Collection
City Property Damage Claims Processing and Collection March 30, 2016 Report 201602 City Auditor: Jed Johnson, CIA, CGAP Major Contributor: Marla Hamilton Staff Auditor Jonna Murphy Staff Auditor Contents
More informationPURCHASING DEPARTMENT PURCHASING LEGAL COMPLIANCE AUDIT JANUARY 15, 2013
PURCHASING DEPARTMENT PURCHASING LEGAL COMPLIANCE AUDIT 12-03 JANUARY 15, 2013 CITY OF TAMPA Bob Buckhorn, Mayor Internal Audit Department Roger Strout, Internal Audit Director January 15, 2013 Honorable
More informationSTATE OF NEVADA DEPARTMENT OF PUBLIC SAFETY CAPITOL POLICE DIVISION
STATE OF NEVADA DEPARTMENT OF PUBLIC SAFETY CAPITOL POLICE DIVISION AUDIT REPORT Table of Contents Page Executive Summary... 1 Introduction... 4 Background... 4 Staff and Budget... 4 Scope and Objective...
More informationTomdra, Inc. September 2015 FY15 - #06
September 2015 FY15 - #06 Submitted to: Todd Millay, Interim Director, Arizona Student Unions Patti S. Waters, Associate Director, Finance and Administrative Services, Arizona Student Unions Copies to:
More informationBank Account Creation, Management, and Oversight at University of Wisconsin-Stevens Point. Office of Internal Audit
Bank Account Creation, Management, and Oversight at University of Wisconsin-Stevens Point Office of Internal Audit Report Control #2018-34 February 28, 2018 TABLE OF CONTENTS OPINION... 1 OBJECTIVES, SCOPE,
More informationISC: UNRESTRICTED AC Attachment. Utility Billing Audit
Utility Billing Audit September 5, 2017 THIS PAGE LEFT INTENTIONALLY BLANK ISC: UNRESTRICTED Table of Contents Executive Summary... 5 1.0 Background... 7 2.0 Audit Objectives, Scope and Approach... 8 2.1
More informationREPORT 2014/044. Lebanon. in the United Nations Interim Force in FINAL OVERALL RATING: PARTIALLY SATISFACTORY
INTERNAL AUDIT DIVISION REPORT 2014/044 Audit of movement control operations in the United Nations Interim Force in Lebanon Overall results relating to the effective management of movement control operations
More informationFinal Audit Follow Up
Final Audit Follow Up As of September 30, 2005 Sam M. McCall, CPA, CGFM, CIA, CGAP City Auditor Citywide Disbursements - 2003 (Report #0410, Issued April 15, 2004) Report #0611 March 8, 2006 Summary This
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA WINSTON-SALEM STATE UNIVERSITY FISCAL CONTROL AUDIT OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA STATE AUDITOR WINSTON-SALEM STATE UNIVERSITY FISCAL CONTROL AUDIT Beth A. Wood,
More informationChapter 16. Auditing Operations and Completing the Audit. McGraw-Hill/Irwin. Copyright 2012 by The McGraw-Hill Companies, Inc. All rights reserved.
Chapter 16 Auditing Operations and Completing the Audit McGraw-Hill/Irwin Copyright 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Auditing Operations Corporate earnings are considered as
More informationLOUISIANA SCHOOL FOR THE DEAF BOARD OF ELEMENTARY AND SECONDARY EDUCATION DEPARTMENT OF EDUCATION STATE OF LOUISIANA
LOUISIANA SCHOOL FOR THE DEAF BOARD OF ELEMENTARY AND SECONDARY EDUCATION DEPARTMENT OF EDUCATION STATE OF LOUISIANA PROCEDURAL REPORT ISSUED DECEMBER 12, 2007 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET
More informationAudit Follow Up. Citywide Disbursements (Report #0410, Issued April 15, 2004) As of September 30, Summary
Audit Follow Up As of September 30, 2004 Sam M. McCall, CPA, CGFM, CIA, CGAP City Auditor Citywide Disbursements - 2003 (Report #0410, Issued April 15, 2004) Report #0521 March 28, 2005 Summary City departments
More informationINTERNAL AUDIT REPORT
REPORT THIRD-PARTY MANAGEMENT AGREEMENT BELL HARBOR INTERNATIONAL CONFERENCE CENTER (BHICC) / WORLD TRADE CENTER (WTC) ISSUE DATE: JUNE 27, 2017 REPORT NO. 2017-07 EXECUTIVE SUMMARY AUDIT OBJECTIVES AND
More informationMAC CONTINUOUS AUDIT REPORT st QUARTER
Page 1 of 16 MEMORANDUM TO: Finance and Administration Committee FROM: Scott Zaczkowski, Director-Internal Audit (612-467-0526) SUBJECT: MAC CONTINUOUS AUDIT REPORT 2017 1st QUARTER DATE: July 17, 2017
More informationWe wish to thank the staff and management of the Authority for their cooperation and assistance during the course of this engagement.
Deloitte & Touche LLP 361 South Marine Corps Drive Tamuning, GU 96913-3911 USA June 17, 2014 Tel: (671)646-3884 Fax: (671)649-4932 www.deloitte.com Board of Directors Kosrae Port Authority Dear Members
More informationLong Beach City Auditor s Office
Long Beach City Auditor s Office Contract Administration Audit Limited Scope Review Report 7 of 10 Utiliworks Consulting, LLC July 1, 2016 Laura L. Doud City Auditor Audit Team: Deborah K. Ellis Assistant
More informationEXTERNAL QUALITY ASSESSMENT OF ORANGE COUNTY S INTERNAL AUDIT DEPARTMENT
EXTERNAL QUALITY ASSESSMENT OF ORANGE COUNTY S INTERNAL AUDIT DEPARTMENT August 27, 2007 Office of Robert E. Byrd, CGFM County Auditor-Controller 4080 Lemon Street P.O. Box 1326 Riverside, CA 92502-1326
More informationUNM VALENCIA AUDIT OF FINANCIAL AND OPERATIONAL EFFICIENCY
UNM VALENCIA AUDIT OF FINANCIAL AND OPERATIONAL EFFICIENCY THE UNIVERSITY OF NEW MEXICO Report 2009-02 October 9, 2009 J.E. Gene Gallegos, Chair Carolyn Abeita, Vice Chair James Koch Audit Committee Members
More informationThe Episcopal Diocese of Kentucky
The Episcopal Diocese of Kentucky Internal Control Questionnaire Manual of Business Methods in Church Affairs (Spring 2012) Chapter II: Internal Controls, Section C The following Internal Control Questionnaire
More informationPROCUREMENT CONTRACT AUDIT PHASE II
PROCUREMENT CONTRACT AUDIT PHASE II Exit Conference Date: October 23, 2018 Release Date: December 5, 2018 Report No. 19-05 City of Orlando Office of Audit Services and Management Support George J. McGowan,
More informationAudit Follow-up. Fleet Fuel Operations (Report #0801, Issued October 18, 2007) Report #0915 June 3, As of March 31, 2009.
Audit Follow-up As of March 31, 2009 Sam M. McCall, Ph.D., CPA, CGFM, CIA, CGAP City Auditor Fleet Fuel Operations (Report #0801, Issued October 18, 2007) June 3, 2009 Summary This is the third follow-up
More informationDutchess County Department of Planning and Community Development Division of Mass Transit January 2007 December 2008
Dutchess County Department of Planning and Community Development Division of Mass Transit January 2007 December 2008 COMPTROLLER S SUMMARY... 2 Organization and Background... 2 Audit Scope, Objective and
More informationO L A. Minnesota Pollution Control Agency. Internal Control and Compliance Audit OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA
O L A OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA FINANCIAL AUDIT DIVISION REPORT Minnesota Pollution Control Agency Internal Control and Compliance Audit July 23, 2009 Report 09-24 FINANCIAL
More informationMecklenburg County Department of Internal Audit
Mecklenburg County Department of Internal Audit Park and Recreation Department Sugaw Creek Recreation Center Cash Collection Investigation Report 1288 August 24, 2012 Internal Audit s Mission Internal
More informationCITY OF JOHNSTON REQUEST FOR PROPOSALS ANNUAL AUDIT SERVICES
June 9, 2009 CITY OF JOHNSTON REQUEST FOR PROPOSALS ANNUAL AUDIT SERVICES The City of Johnston is seeking two proposals from qualified, independent public accounting firms for the audit of the City s financial
More informationTable of Contents Page
Table of Contents Page Transmittal Letter... 1 Scope... 3 Objectives... 3 Methodology... 3 Conclusions... 4 Findings and Recommendations Suspensions... 4 Medicaid ICF/MR Revenue... 5 Client Possessions...
More informationSTATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER 110 STATE STREET ALBANY, NEW YORK April 2018
THOMAS P. DiNAPOLI COMPTROLLER STATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER 110 STATE STREET ALBANY, NEW YORK 12236 GABRIEL F DEYO DEPUTY COMPTROLLER DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY
More informationC. B. Smith Park Cash Handling Process
Exhibit 1 C. B. Smith Park Cash Handling Process May 15, 2014 Report No. 14 08 Office of County Auditor Evan A. Lukic, CPA County Auditor Table of Contents EXECUTIVE SUMMARY... 1 METHODOLOGY... 1 BACKGROUND...
More informationNOTICE OF SALE of the assets of Apollo Video
California Receivership Services PO Box 5128 Oroville, California 95966 Patrick Bulmer Tel: (530) 370-6651 Court Appointed Receiver Fax: (800) 543-3303 pbulmer@calreceiver.com www.calreceiver.com NOTICE
More informationOffice of the Chief Internal Auditor. Audit Report. Employee Vendor Match
Office of the Chief Internal Auditor Audit Report Employee Vendor Match January 14, 2015 Table of Contents Office of the Chief Internal Auditor Employee Vendor Match January 14, 2015 TABLE OF CONTENTS
More information