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HomeMy WebLinkAboutFCS-11-091 - 2Q Status Report & presentation ) Jb KITCHENER Staff Report Finance and Corporate Services Department www.kitchener.ca REPORT TO: DATE OF MEETING: SUBMITTED BY: PREPARED BY: WARD(S) INVOLVED: DATE OF REPORT: REPORT NO.: SUBJECT: I Audit Committee May 9, 2011 rCoona'rasker, Internal Auoitor, x2361 I Corina Tasker, Internal Auditor, x2361 ALL April 22, 2011 FCS-11-091 2Q AUDIT STATUS REPORT RECOMMENDATION: For information only. EXECUTIVE SUMMARY: The following report provides a summary of the Internal Audit activities completed during the period of January to April 2011. The chart below shows the audits and other work contained in this report. Division Employee Parking Communit Centres Revenue Counter Buildin Division Parking Enterprise Purchasin Cards RISK MANAGEMENT Consolidated Maintenance Facilit Utilities King Street-Phase 2 Kitchener Public Librar Cor orate risk re ister Cit Centre Condominiums Park St. Reconstruction Halls Lane Reconstruction SAP 0 erations Cit works 0 erations CIS re lacement ro'ect AUDIT FCS-11-091 Monitorin Ire Monitorin Ire Monitorin Ire Monitorin Ire Monitorin Ire Monitorin Ire Monitorin Ire Consultation Creation of risk re Creation of risk re Creation of risk re ress ress ress Page 1 2-1 ) Jb KITCHENER Staff Report Finance and Corporate Services Department www.kitchener.ca Municipal Internal Auditors Association Speaker at spring conference on Kitchener's Enterprise Risk Management journey CONSUL T A TIONS Fleet Equipment Review Process Process review Rental Water Heater Proqram Process review CONFIDENTIAL INVESTIGATIONS NIA BACKGROUND: The Internal Audit 2011 work plan was approved during the first quarter audit committee meeting on March 7, 2011. Staff have completed several items on the work plan as scheduled. In addition, work continues in the area of risk management until such time as the Corporate Program and Policy Analyst position in the CAO's office is filled and the risk management responsibilities can be transferred to that position. Additional consultations were provided outside of the approved work plan. REPORT: The following report provides a summary of the work completed by Internal Audit year to date. The work items are grouped under the headings Internal Audit, Risk Management, Consultations, and Confidential Investigations. INTERNAL AUDIT 1. Emplovee Parkino Follow-up Audit Status: Complete, Mar.21, 2011 Date Original Audit Completed June 2010 # of Recommendations 11 # of Recommendations Complete 11 # of Recommendations In Progress 0 # of Recommendations Not Started 0 Objective The objective of this follow-up audit was to extend the original audit to review staff compliance for the full year with new eligibility requirements for paid parking resulting from the Canada Revenue Agency (CRA) audit in 2009 and to identify any issues of abuse or non-compliance and recommend corrective action if required. Methodology 1. The follow-up audit uses the same sample as the original audit. The original sample was selected using the following criteria: o Representative of each department, division and section of the Corporation FCS-11-091 Page 2 2-2 ) Jb KITCHENER Staff Report Finance and Corporate Services Department www.kitchener.ca o Specific review of divisions or individuals where compliance has been questioned by management 2. Audit of 2010 mileage and parking claims for the selected employees - January to December 2010 including total kilometres claimed, total number of trips claimed, total number of days vehicle used and parking reimbursements. 3. Comparison of 2009 to 2010 claims, based on average kilometres, trips, and days per month. 4. Identify variances exceeding 50% in usage comparing 2009 to 2010. 5. Audit parking reimbursement payments against CRA ruling that employees must use their personal vehicle for business use an average of 12 days per month in order to qualify for non-taxable benefit parking reimbursement. 6. Analyze the cost per kilometre for 2010 when parking expense is factored into reimbursement. 7. Review City Parking Permits issued for 2009 and 2010 to evaluate any significant increase in issued permits. Positive Impacts Since the first-quarter 2010 audit of employee mileage and parking claims, many improvements have been made to the processes used to record, approve and pay these expenses. Staff have developed a set of new templates that use formulae and protected cells to streamline calculations and approvals. Management has become increasingly diligent in reviewing all employee claims for mileage and parking and the results from this audit indicate that this has been very effective in limiting or eliminating non-compliance or abuse of parking claims. No significant issues were identified in this audit and all claims appear to be compliant with policy. Key Findings and Recommendations The majority of parking and mileage claims for 2010 have been accurately claimed, recorded and paid. There are no new findings of non-compliance or abuse and the only errors identified are administrative in nature. No obvious or overt incidents of abuse have been identified through the course of this audit nor were there any findings indicating that employees were circumventing the system in order to be reimbursed for their parking. FCS-11-091 Page 3 2-3 ) Jb KITCHENER Staff Report Finance and Corporate Services Department www.kitchener.ca The following tables contain some of the key statistical data from the audit: Emplovee Mileaae and Parkina - 2009 to 2010 2009 2010 Number of Kilometres Claimed Number of Trips Number of Days Total $ Claimed for Mileage Total Parking Reimbursement Average KM per month Average Trips per month 80,268 106,073 3,719 3,497 $ 35,317.92 NIA 6,689 310 5,111 5,390 $ 46,091.23 $ 42,912.08 8,839 426 Reimbursement of monthly parking - payment errors Analysis of the audit sampling indicates that 11 employees have been either under or overpaid throughout the year for parking reimbursement. Further, there were a few duplicate claims identified which would be very difficult for payroll staff to catch prior to processing. New Recommendations 1. Staff should check for duplicate claims when filing completed claims. When they are already filing alphabetically by month it is reasonably easy for staff to see if there are duplicates in the file. This would mean the claim has already been overpaid, but it could then be reversed on the next payroll. Claims History The audit identified a number of claims that exceed the prior year by more than 50%. These increases may be entirely valid based on changes to an employee's duties or position. New Recommendation 2. Management should review the list of employees with claims that exceeded the prior year by more than 50% and determine if these increased claims are reasonable and appropriate for each employee. Cost Per Kilometre The average cost per kilometre, including parking reimbursements, is $0.84. Based on the analysis of claims and parking reimbursement, this appears to be reasonable. City Parking Permits A review of City Parking Permits indicates no significant increase over prior years and these permits have been issued appropriately. FCS-11-091 Page 4 2-4 ) Jb KITCHENER Staff Report Finance and Corporate Services Department www.kitchener.ca Conclusion It is the auditor's opinion that there are no new or significant issues to report and further, that management has responded effectively to the findings identified in the original audit of 2010. No formal response is required from management with respect to this follow-up audit report. 2. Community Centres Follow-Up Audit Status: Complete, February 10, 2011 Date Oriqinal Audit Completed Auqust2009 # of Recommendations 20 # of Recommendations Complete 13 # of Recommendations In Progress 7 # of Recommendations Not Started 0 Objective The objectives of the original audit were to: · Assess the integrity and effectiveness of cash controls · Random audit of 2008-2009 Neighbourhood Association transactions · Random audit of rental and miscellaneous revenue transactions · Assess the accuracy of revenue reporting · Evaluate the effectiveness of manual reporting systems · Identify options for technology to replace manual processes · Identify possible theft or fraud The purpose of this follow-up audit is to assess the outcome of the audit in terms of which recommendations have been implemented, what the impact to the division has been, and to identify any new or existing challenges the division is facing. Methodology The following research, interviews, site visits and audits were completed for this review: · 9 personal interviews with staff · 7 site visits and administrative audits · Review of new manual forms system · Processes audited: o Program registration processes (City of Kitchener and Neighbourhood Association) o Revenue tracking and reporting o Payment receipts o Random audit of 2010 Neighbourhood Association (NAs) transactions o Random audit of 2010 City of Kitchener transactions o General administrative processes o Facility rental transactions and contracts FCS-11-091 Page 5 2-5 ) Jb KITCHENER Staff Report Finance and Corporate Services Department www.kitchener.ca Key Findings Positive Impacts As part of the audit process, one of the tools used to gather information from staff and customers is an online survey tool. A total of 19 responses (100% response rate) to the survey were received and 17 of those indicated that the original audit has had a favourable or very favourable impact on the division. Comments indicated that the audit had helped in clarifying office procedures and expectations of staff roles in front offices. The new procedures add a layer of security and consistency to community centre processes. The processes in place now protect the association and staff and allows the City to identify anomalies very quickly. Of the 2 responses that felt the audit had not had a positive impact on the division the comments indicated that the new processes added paperwork and staff time although they did recognize the need for the added controls. Clearly, the overall impact of the audit has been very positive and staff feel that they have improved processes in place to safeguard financial transactions with customers and the Neighbourhood Associations. As a direct result of the original audit recommendations, several centres have been selected as pilots for a new online registration process using the Class system and will also be equipped to handle some electronic payment forms later this year. This dramatically improves the level of service we offer the community as it eliminates long line ups for program registrations and provides more current and effective payment options for our customers. In response to the audit, management asked staff to form several "audit workgroups" to address issues identified in the audit. They grouped recommendations into the following five streams and assigned staff across all centres to each group: 1 . Technology 2. Manual systems 3. Training 4. Relationships with Neighbourhood Associations 5. Bank deposits This collaborative and interactive approach allowed staff from all centres to participate in the creation of new administrative processes that worked for their business units collectively. It helped to create a unified approach to customer service and allowed staff to be part of the solution. The original audit identified many variations in the processes being used across the centres and a lack of consistent quality and administrative performance. The workgroups were able to make significant improvements and have completed almost all of the original audit recommendations (13 out of 20 are complete). The primary constraint to full implementation of the recommendations has been unavoidable budget limitations with respect to the purchase of online registration licensing and electronic payment systems. One of the most positive impacts of the audit has been the improved security of cash and other assets belonging to the City and the NAs, significantly reducing opportunities for theft or misappropriation of funds. FCS-11-091 Page 6 2-6 ) Jb KITCHENER Staff Report Finance and Corporate Services Department www.kitchener.ca A number of random and unannounced site visits and audits were conducted for this follow-up. No significant variances were found in any centres and cash was adequately and appropriately safeguarded at all locations. Emerging Issues and New Recommendations Only one new issue has been identified in the follow up audit. New manual registration forms now require additional storage capacity and several centres are short of storage space. The auditor has recommended that management contact Corporate Records Management to assist in finding a solution. This will likely be a temporary issue until such time as all centres are able to implement online registrations through the Class system and eliminate the 3-part manual forms. Further training for District Facilitators is suggested so that they are able to conduct the recommended periodic reviews of their financial and administrative reporting. Next Steps It is the auditor's opinion that no further action or review is warranted at this time. The Deputy CAO at the time of the original audit requested that the scope of the original audit be repeated every two years. The Director and Manager have indicated that they concur with this request which means the next audit should be scheduled for spring of 2013. 3. Revenue Counter Cash Controls Status: Complete, April 8, 2011 Objective The objective of this audit is to evaluate the effectiveness of existing cash controls and cash handling processes at the main Revenue service counter located at City Hall. This audit was requested by Council. Scope The following areas were reviewed: · Are existing controls adequate to safeguard cash as well as staff? · Is the separation of duties appropriate and effective? · Are current reporting systems accurate and effective? · Are deposits being handled in compliance with existing policies? Methodology The following research and analysis was undertaken for the review: · Interviews with supervisor and staff in the division · Observation and physical review of cash handling processes · Review existing policies, procedures, and documentation FCS-11-091 Page 7 2-7 ) Jb KITCHENER Staff Report Finance and Corporate Services Department www.kitchener.ca Key Findings 1. There have been no significant variances identified at the payment counter at any time. 2. The existing processes and controls compare to the stringency of a bank operation with similar safeguards and reporting requirements. 3. Training and documented procedures are extremely thorough and effective. 4. All transactions and reports are closely monitored by management. 5. No deficiencies were noted in this audit. Conclusion As no control deficiencies were noted in this review, there are no recommendations for improvement. The revenue counter appears to function efficiently and effectively and City assets are well secured and protected. Staff are well trained to handle large volumes of cash and comply with policy and documented procedures. Management is providing sufficient oversight and direction to ensure optimum service levels and effective cash control. 4. Buildinq Division Cash Controls Status: Complete, April 8, 2011 Objective The objective of this review is to assess the effectiveness of existing processes at the building division service counter and ensure that adequate controls are in place to safeguard cash transactions. This audit was requested by Council. Scope The following areas were reviewed: · Process for collection of fees and charges at the service counter · Process for collection of fees and charges in the field · Process for handling NSF or returned payments once a permit has been issued · Are the existing controls sufficient and appropriate to handle cash transactions? · Is revenue reporting effective and accurate? Methodology The following research and analysis was undertaken for the review: · Interviews with front counter staff responsible for taking payments · Interview with director of building division FCS-11-091 Page 8 2-8 ) Jb KITCHENER Staff Report Finance and Corporate Services Department www.kitchener.ca · Review and document payment process from beginning to end of transaction · Verify random transactions compared to reports Key Findings 1. There have been no significant variances identified at any time in the building division transactions. 2. The existing processes and controls are effective and appropriate to ensure adequate safeguards and reporting. 3. Training and documented procedures are thorough and effective. 4. No payments are permitted in the field by staff, at any time. 5. Building permits are revoked after 30 days if no response or payment is made in relation to NSF cheques. 6. All transactions and reports are closely monitored by management. 7. No deficiencies were noted in this audit. Conclusion As no control deficiencies were noted in this review, there are no recommendations for improvement. The building division service counter and payment transactions appear to function efficiently and effectively and City assets are well secured and protected. Staff are well trained to perform these functions and comply with policy and documented procedures. Management is providing sufficient oversight and direction to ensure optimum service levels and effective cash control. 5. Parkinq Enterprise Cash Controls Status: Complete, April 20, 2011 Objectives The purpose of this review was to assess the effectiveness of controls related to the cash handling in the parking enterprise. This review was identified as part of the regular controls reviews that internal audit conducts periodically. Scope The review included the following areas: · Adequacy of cash handling controls within the parking enterprise Methodology The following research and analysis was undertaken for the review: FCS-11-091 Page 9 2-9 ) Jb KITCHENER Staff Report Finance and Corporate Services Department www.kitchener.ca · Interviews with all parking enterprise staff · Tour and physical review of cash controls Key Findings 1. Sufficient physical security measures are in place to safeguard assets and protect staff while handling the cash collected from parking operations (surface lots and parking structures). 2. Effective reconciliation processes are in place to ensure all cash collected from parking operations is deposited. 3. Staff are following corporate policies and procedures for pick up and deposit of cash. 4. The average cash collected per week is between $14,000 and $20,000. Cash shortages and overages are minimal and rarely exceed $5.00 per week in total which is a sound indicator that the existing process and controls are working effectively. Shortages are typically due to slugs inserted into the machines by customers. Given that cash controls are working effectively there are no recommendations. 6. Purchasinq Card Proqram Controls and Compliance Audit Status: Complete, February 8, 2011 The purpose of this audit was to assess the adequacy of controls surrounding the City's purchasing card program and compare the program structure to best practice. In addition, a selection of card holder statements was audited to assess compliance with corporate policy. The results of this audit will be presented at the June audit committee meeting once the management response has been received. RISK MANAGEMENT Under Council Policy 1-16, Corporate Risk Management policy, risk assessments are required for all major projects requiring a business case (currently those >$50,000) or on-going work where risks have been identified. 2011 year to date the internal audit section has continued with the ongoing monitoring of seven risk registers and the corporate risk register. Internal audit is also in the process of facilitating the creation of three new risk assessments and was asked for advice from engineering on the creation of one additional risk register. The internal auditor was recently asked to speak at the Municipal Internal Auditors Association spring conference regarding the City of Kitchener's Enterprise Risk Management journey. Feedback from the conference was very positive regarding the City's risk management program and several cities followed up for more information and guidance on how to implement something similar in their own cities. It should be noted that Kitchener is well advanced in implementing risk management compared to most other cities. FCS-11-091 Page 10 2 - 10 ) Jb KITCHENER Staff Report Finance and Corporate Services Department www.kitchener.ca CONSULTATIONS 1. Fleet Equipment Review Process - Process Review Status: Complete, March 9,2011 Objective To process map the fleet equipment review process in order to determine if there are opportunities for improvements and greater efficiencies. Key Findings Within the existing resources and systems there are very few opportunities to improve the process. It is a highly manual process and involves a great deal of moving paper copies around to obtain data and approvals. In addition, multiple hardcopies of the data is printed and assembled in binders for the involved parties. However, the review takes place using an online real-time copy of the information. It has been recommended that staff poll the involved parties to determine if the binders are in fact needed. Conclusions This process, while meeting the needs of the users, could be made much more efficient by automating the collection and approval of data. As with any I.T. related solution, the I.T. division must be consulted to ensure that it fits with the overalll.T. strategy and budget must be approved. 2. Rental Water Heater Proqram - Process Review Status: Complete, March 22, 2011 Objective At the request of the Director of Utilities, the objective of this process review was to identify any inefficiencies andlor constraints in the current business processes and determine what improvements might be made to increase output, reduce cycle times, streamline workload, and enhance customer service. Key Findings and Recommendations 1 . Customer Contact The initial contact with the customer and consequently the contractor is currently a labour intensive process. There are several steps that can be made more efficient and the introduction of an automated process would benefit staff to assist with customer concerns. Recommendations Develop an Internet form to facilitate initial contact, contractor selection, current job status, etc. By using dropdowns and verified fields the Internet form could be processed automatically. This would reduce the need to contact the customer manually, allow for automated entry into our FCS-11-091 Page 11 2 - 11 ) Jb KITCHENER Staff Report Finance and Corporate Services Department www.kitchener.ca systems and allow for the movement of information to the contractor without intervention, increasing the potential for 24/7 service without the need for staffing the additional hours. The focus on improvements at the customer's home is based on computerization utilizing the internet. This will reduce or eliminate manual entry by staff and decrease the wait time for contractors to be paid. There will be an expectation that contractors must use the internet if they want to do business with Kitchener Utilities. By using an internet form, the contractor will convey all information to Utilities. By providing a reference ID, Utilities will ensure the new information is entered to the correct property for a registered owner. By collecting the services required and changing the processes to select the contractors, it is possible to increase the effectiveness of the selection process overall. Creating a balance based on open calls would ensure a contractor does not become a bottle-neck. Additionally, effective use of contractors based on their schedules would create quicker response times for customers. By understanding the status of current requests, several advantages would be realized. Utility staff can answer the customer if they request their appointment time, are concerned about delays in response from vendors and other general inquiries concerning the status during this phase of the process. Contractors will enter information at the customer's home or shortly after the visit. Information will be received at Utilities in a timely manner and in a complete form, allowing for immediate processing. Additional information can be passed through system without inter-office delays. Delays and current status can be relayed to Utilities. This increases the potential for effective pro-active follow-up with requests. 2. After installation This process is currently the most complex. The process contains many decision points and the potential to seek additional information. It is also the point at which many clerical errors can be made due to the cumbersome manual process. Recommendations Reduce cycle time sending information to SAP Several Excel files are being merged to ensure contractors are paid by SAP. It would save time and reduce the potential for errors if only one Excel file was being transmitted instead of many. The confirmation of information is critical to ensure that documentation is complete and correct. Some of this process could be automated if CIS information can be tied into GIS, to provide information in the field. Utilities should consult further with I.T. to determine if this is possible to implement. 3. Administrative issues A number of issues have been identified in the "back office" processes and many of these could be addressed with internal process changes at a minimum cost. At the root of many of these FCS-11-091 Page 12 2 - 12 ) Jb KITCHENER Staff Report Finance and Corporate Services Department www.kitchener.ca barriers is the current "Dev Track" process used to request system changes through the I.T. division. Some of the issues identified could also be eliminated if recommendations #1 and #2 are adopted to automate the entire order, installation, and contractor payment process. The primary issues and related recommendations are listed below: Issue a) Rental water heater (RWH) charge amount doesn't match RWH rate. If there is a rate change "Dev Track" (IT) must make the changes at the "backend" of the system. It occurs rarely but can take from 1-2 years for IT to make the required system changes. In the meantime, CSR's must back-issue bills until pricing is correct. Fixing this problem could save considerable time and remove steps for the CSR's. The same issue exists where the ASV Regular charge doesn't match current ASV rates in the system. Recommendation Escalate Dev Track backlog issues with C.1.0. to determine if additional temporary resources could be obtained and charged to Utilities in order to resolve. Issue: b) Set up training and security of RWH in CIS should be given to at least one if not all CSR's in Utilities to prevent the backlog created by waiting for Revenue to perform set up. If a new model comes in, CSR's should update tables immediately rather than exchange 20-30 emails with Revenue staff. Recommendation Eliminate wait time for set-up so invoices could be processed more quickly. Issue c) Accounts payable approval authority should be given to a senior CSR to eliminate the wait for approvals from the manager. CSR's should also be given authority to enter information on to the Excel upload and send through to AP to prevent time gaps. Recommendation Give one CSR authority to approve invoices up to a specified limit to reduce cycle times. Issue d) Stockroom should be aware of duplicate serial numbers when stock is received from the manufacturer and this should be looked after by the stockroom at the time of delivery. This would save time for CSR's researching each case and creating the RWH profile. This is another Dev Track issue that takes 1-2 years to correct. See Recommendation (b) Issue e) Contractor payments may be delayed and contractors complain that they do not get through to the right person or they do not receive a prompt response when inquiring about their account through accounts payable. Utilities staff have ongoing concerns with the lack of coverage during vacation and response time to suppliers is too slow in accounts payable. Utilities staff are spending too much time researching contractor payments themselves rather than forcing the vendor to go through AP. FCS-11-091 Page 13 2 - 13 ) Jb KITCHENER Staff Report Finance and Corporate Services Department www.kitchener.ca Recommendation All accounts payable inquiries should be handled directly by AP staff and Utilities staff should forward these calls directly to the accounting division. Discussion with the Director of Accounting and the Manager of Customer Relations should take place regarding timeliness of responses to vendors. Issue f) When a customer with utility bill arrears calls, they should be transferred to collections immediately and only referred back to KU once Revenue has dealt with the overdue account. This would reduce KU staff time required to handle customer inquiries until account is current. Utilities staff should not be handling these collections. Recommendation Reprogram the message on the phone system to direct callers to Revenue division, collections, if their account is not in current standing. Issue g) Stockroom does not scan returns back into the system. Using the scanner would eliminate errors in data entry and improve inventory tracking, particularly with Dealer inventories. In the past, we have lost track of tanks for as long as six years (with a Dealer) and when we find it, we bill the customer back for total period. No physical inventory counts are being done for dealer stock and there are still a couple missing for 2009-2010. We continue to pay dealer for lost tanks and don't contra their invoices for these losses to the City. Recommendation Stockroom should scan ALL returns back into the Flint system. Customers should not be billed back more than one year as a result of an administrative error they are not responsible for. Payments to Dealers should be immediately offset by any monies owing to Utilities for lost tanks or other legitimate expenses that are unpaid. Conclusion There are significant opportunities for business process improvement in the Water Heater Rental program in terms of customer service and administration. The development of an integrated web application would significantly enhance customer service and bring the business unit up to more current operating standards. A business case including a costlbenefit analysis should be prepared as soon as possible to move this work forward. The business unit appears to be adequately resourced in terms of staffing but more support is required from IT, Revenue, and Accounts Payable in order to streamline their operations. The backlog of Dev Track issues is creating significant workload which adds no value to the business unit and prevents staff from doing more customer-focused work that does bring value to the business. A plan to eliminate this backlog should be developed by management as soon as possible. FCS-11-091 Page 14 2 - 14 ) Jb KITCHENER Staff Report Finance and Corporate Services Department www.kitchener.ca Clearly, the Water Heater Rental program contributes significant cash flow to the Corporation and is well-positioned in the marketplace for growth and expansion of services once internal processes are optimized. CONFIDENTIAL INVESTIGATIONS There were no requests for confidential investigations during the period of this report. ALIGNMENT WITH CITY OF KITCHENER STRATEGIC PLAN: Work falls within the Efficient and Effective Government plan foundation area of the Strategic Plan. The goal of Internal Audit work is to protect the City's interests and assets through - ensuring compliance with policy, procedures and legislation - ensuring adequate controls are in place to protect our assets - ensuring our operations are as efficient and effective as possible This helps support the financial goal of long term financial stability and fiscal accountability to our taxpayers. The work also supports the public sector leadership goal of positioning the municipality as a leader in public sector policy, processes, and systems. FINANCIAL IMPLICATIONS: NIA COMMUNITY ENGAGEMENT: NIA ACKNOWLEDGED BY: Dan Chapman, DCAO, Finance and Corporate Services FCS-11-091 Page 15 2 - 15 ""' +-' !..- 0 c.. 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