| Financial
Control Audits |
| We
ensure that the city's assets are safeguarded, accounted for
and well managed. This is the type of work most people think
of as internal auditing. We perform these projects by examining
the adequacy of financial control systems and monitoring the
effectiveness of financial resource management throughout the
city. For example, we conduct audits of accounts receivable,
inventory, cash management and payroll. The diversity of these
assignments require our staff to have strong analytical, computer
and communication skills. |
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| Information
System Audits |
|
Computers are used
in virtually every business process throughout the city. Therefore,
we also review computer systems to help assure that adequate
controls are in place for city applications, networks and hardware,
and that they are accunted for and well managed. These audits
require expert knowledge of computer systems. We contract with
outside consultants for these audits when necessary. |
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| Rate
and Fee Audits |
|
We conduct rate and
fee studies of city services so the city can recover its cost
of doing business. The city operates a cost-based user fee system
and sets fees at recovery rates determined by elected officials
or state law. We perform annual user fee reviews as well as
cost model reviews for individual fees. |
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| Contract
Compliance Audits |
|
The city contracts
with numerous companies to provide services from custodial work
in city buildings to solid waste collection for residents. We
audit these contracts to determine that proper payment is being
made and that services are being provided in accordance with
the contract. |
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| Continous
Auditing |
|
We perform citywide
testing in the areas of cash, accounts payable, expenditures,
contracts, payroll, Internet privacy, monthly financial reporting
and missing/stolen property. One of our primary goals is to
audit / monitor high risk areas on a citywide continuous basis
to detect and prevent problems as quickly as possible and to
increase our audit coverage throughout the organization. |
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| Consulting
Services |
|
City departments and
the city manager often request our consulting or analytical
services. We spent approximately 14 percent of our time and
resources during 2006-2007 on management services. The scope
of these projects can be anything from conducting a survey to
analyzing processes or just pitching in to help solve a problem. |
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| Process
Improvements |
|
We assist departments
in focusing on ways to increase and improve quality results
throughout the city and develop ways to measure how well the
city delivers programs and services to its residents and other
city departments. |
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| Performance
Management |
|
We evaluate the actual
results of city programs and compare them with expected results.
Our audits address inhibitors of program performance and find
alternatives to improve the effectiveness. We also develop outcome
oriented performance measurements where needed. |
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| Administrative
Hearings |
|
We conduct hearings
that provide residents an independent, objective review of their
protests. Hearings are held relating to water bills, false alarm
charges and disposition of stolen property, as well as for aviation
ground-transportation service providers. |
