HomeMy WebLinkAboutFCS-11-190 - 4Q Audit Status Report & PresentationStaff ~e~p~r~
I~`ren~~T~,~ Finance and Corporate Services ~eparfinent
REPORT TO:
DATE OF MEETING:
SUBMITTED BY:
PREPARED BY:
WARD(S) INVOLVED:
DATE OF REPORT
REPORT NO.:
SUBJECT:
RECOMMENDATION:
For information only.
October 4, 2011
FCS-11-190
4th QUARTER AUDIT STATUS REPORT
www.kitcbenerca
EXECUTIVE SUMMARY:
The following report provides a summary of the Internal Audit activities completed during the
period of July to October 2011. The chart below shows the audits and other work contained in
this report.
AUDIT
Division /Topic Scope
Field Technolo Com liance
Cash Controls
Physical Inventory Count Controls
RISK MANAGEMENT
Consolidated Maintenance Facility Monitoring/reporting
Utilities Monitorin /re ortin
King Street-Phase 2 Monitoring/reporting
Kitchener Public Library Monitoring/reporting
Corporate risk register Monitoring/reporting
City Centre Condominiums Monitoring/reporting
Park St. Reconstruction Monitorin /re ortin
SAP operations Creation of risk register
Cityworks operations Creation of risk register
CIS replacement project Creation of risk register
Cross trainin new em to ee Trainin
CONFIDENTIAL INVESTIGATIONS
N/A
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I~ITCH~NE~ Finance and Corporate Services department www.kitchenerca
Work has continued in the area of risk management up until August 9, 2011 when the Corporate
Development and Risk Management position in the CAO's office was filled and the risk
management responsibilities transferred to that position. Filling the new risk management
position took longer than originally anticipated and therefore the internal audit work plan has
suffered. Two work items will be incomplete at year end and will thus need to be added to the
2012 work plan.
The following 2011 work plan items are currently in progress and will likely be complete by year
end:
• Legislated Services division comprehensive audit
• Infrastructure Stimulus Fund post project review
• Hiring Transparency and Nepotism audit
The following 2011 work plan items will need to be deferred until 2012:
• Emergency Plan comprehensive audit
• Stores follow up audit
The management expense audit is no longer necessary at this time given the work done earlier
in the year on the purchasing card audit and 2012 work being done by accounting related to
purchase requisitions.
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I~TCH~I~?E~ Finance and Corporate Services ~eparfinenf www.kitchenerca
BACKGROUND:
The Internal Audit 2011 work plan was approved during the first quarter audit committee
meeting on March 7, 2011. The internal auditor has completed several items on the work plan
as scheduled. In addition, work has continued in the area of risk management up until August 9,
2011 when the Corporate Development and Risk Management position in the CAO's office was
filled and the risk management responsibilities transferred to that position.
REPORT:
The following report provides a summary of the work completed by Internal Audit since the
previous audit committee meeting, held June 27, 2011. The work items are grouped under the
headings Internal Audit, Risk Management, and Confidential Investigations.
INTERNAL AUDIT
1. Field Technology Audit
Status: Complete, Aug.17, 2011
Objective
This review was requested based on staff comment on the apparent over use or non-
substantiated use of field technology and the related budget implications.
The primary objective of this review was to assess to what degree the corporation is using field
technology appropriately and cost effectively. The secondary objective was to gather data to
assist the Corporate Leadership Team in developing recommendations related to response time
and availability expectations.
Methodology
The following activities were undertaken as part of this audit:
• Review of the City's field technology policies
• Review of the field technology request process
• Interviews with I.T. and Supply Services staff responsible for field technology purchase
and disbursement
• Random audit of approvals and business case for a sample of users
• Review of dollars spent on field technology, both per unit and in aggregate
• Survey of current cell phone and blackberry users
Note that benchmarking with other municipalities is usually done in this type of review to see
what other cities are doing and to see if there are any best practices that could be adopted.
However, it was indicated that in-depth benchmarking will be done at a later time by I.T. as part
of their mobile technology strategy. Therefore, this activity has been omitted from this review to
avoid duplication of work.
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I~ITCH~NE~ Finance and Corporate Services department www.kitchenerca
Key Findings and Recommendations
Compliance With Purchase Criteria
The City currently has a formal set of guidelines to identify which staff may require field
technology including cell phones, blackberries, pagers, laptops, Virtual Private Network (VPN)
access, air cards and radios. The guidelines outline what criteria must be met to qualify for the
purchase of field technology. These include:
• Working in a field environment 50% of the time or more
• Availability for emergency response
• Staff safety or the safety of others
• Efficiency and cost savings
• On-call or shared use within a work group
In addition to meeting one or more of the above criteria, budget must be available and the
Deputy CAO must approve the request. The most cost effective device will be chosen.
The auditor took a random sample of 62 field technology request forms for blackberries and cell
phones which equates to 20% of individual users. The forms were reviewed to determine
whether the rationale met the criteria outlined in the guideline document and to ensure the
Deputy CAO had approved the form.
In the auditor's opinion only 4 of the 62 forms (6%) had questionable rationale. In addition, 3 of
the forms had no Deputy CAO approval. However, this is a function of poor filing as the
signature page was simply missing. The director of supply services has assured the auditor that
no forms are approved unless the signature is received.
A user survey was also sent to all blackberry and cell phone users. The survey had a 60%
response rate. The data indicated that only a very small amount of users used their devices
infrequently. The auditor reviewed the specific rationale for these users and roughly half still
had valid reasons for having the technology such as emergency response or legislative
requirements. Only 5 users of 179 (3%) had questionable rationale and could possibly do
without the technology.
In conclusion, although some staff without technology may question why other staff have the
technology and they do not, the data shows that those with the technology do have valid
reasons for it. Those without it may simply not have the budget to support it. As part of the I.T
mobile technology analysis, thought should be given to corporate budgeting for all areas with a
proven need for the technology in order to remove these inequities and provide productivity
tools to all who need them.
Financial Analysis
Although the pager is clearly the cheaper alternative at $18 per month, an analysis of the
monthly Bell bills found that the average individual user charge (for blackberries, cell phones,
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I~TCH~NER Finance and Corporate Services department www.kitchenerca
and air cards) was $51 per month or $614 per year. When compared to the countless hours of
productivity savings such as not having to find a phone or go back to the office to check email,
schedules, information or connect with other people, not to mention the added benefit of being
available in case of emergency, the cost is certainly justified.
It was found through the course of this audit that most of the pager users also have a cell phone
or blackberry. Directors and managers have been directed to review pager use to determine if
they are truly needed if the user also has a cell phone or blackberry. Although the dollar
amounts are low, this would still result in a small savings. Preliminary feedback indicates that
pagers are preferred in case of emergency due to their reliability and coverage area; although
some users have indicated they do not require theirs any longer.
Although laptops and tablets were not the focus of this review, several users indicated in the
survey they would like this technology to provide further productivity gains in the field. Given that
the initial cost of a laptop or tablet and the ongoing monthly cost of an air card are comparatively
expensive, a thorough cost/benefit analysis should be done related to those requests to ensure
that the cost is justified.
As mentioned, the budget for field technology rests within each division. However, detailed
billing information is not available for divisional managers to review on a monthly basis. What
they see is a lump sum amount in their cost centre. Managers are therefore not able to review
the charges for accuracy or analyze them on an employee basis to determine if the costs are
justified.
Review does take place within supply services by the director who reviews each charge to
determine if staff should be on different plans based on their usage patterns. In addition, if he
notices unusual charges he will make a copy of the bill and send it to the employee or their
manager as appropriate. While this is encouraging to see that there is some level of analysis
taking place, the auditor feels that divisional management should have a more active role in
reviewing their expenses at a detail level. Software to distribute the bills to the end users was
investigated in the past; however, the cost was prohibitive at that time. Supply services and / or
I.T. should revisit researching methods for distributing the monthly bills to the individual divisions
in order to allow for a more thorough analysis of the costs by division management.
Availability and Response Time Expectations
The City has a policy related to blackberry use during meetings and the "Guide to Citizen
Service at the City of Kitchener" document which outlines service standards when dealing with
the public. However, there are no other guidelines to set expectations around staff availability
or internal response times when they have use of a blackberry or cell phone. The survey asked
the following 3 questions:
1. Describe what you think management's expectation is around availability via blackberry
or cell phone outside of normal working hours.
2. Describe what you think management's expectation is around availability /turnaround
via blackberry or cell phone during the work day, i.e. are you expected to answer calls or
emails during meetings, etc.
3. What do you think the expectations around availability via blackberry or cell phone
should be (both during and after work hours)?
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Staff ~e~p~r~
I~`ren~~T~,~ Finance and Corporate Services ~eparfinent
www.kitcbenerca
It was clear from the responses that expectations vary greatly depending on such factors as the
nature of the work being performed, the urgency of the work, the customers involved (i.e. public,
internal, Council, management), the level of authority of the employee and so forth. When
asked about the perceived management expectations answers ranged from having no
expectations to immediate response and 24 / 7 availability. Similarly, when asked about their
desired expectations staff had a wide range of answers. Therefore it will be difficult for senior
management to create a policy around internal response time and availability which suits the
needs of all work areas.
Here are few areas that senior management should consider in their discussions:
• At a minimum expectations should be set and communicated within individual work
groups based on their needs
• Staff should be made aware that each area will have their own expectations which may
not be the same as your own.
• Respect for work-life balance should be given, as per the People Plan
o Staff should not be expected to be available or checking email during vacation,
sick time, or after hours unless previously arranged
• Many staff feel that they should be compensated if required to be on-call and responsive
to a cell phone or blackberry
• Most staff recognize and try to heed the corporate policy related to not using
blackberries or cells in meetings, although many mentioned that they are still seeing
some staff, particularly senior management, abuse this
• Many staff use blackberries after hours not because they are expected to, but because
they want to in order to keep current on their email. These staff are not expecting others
to answer their emails after hours or have an immediate response. This should be made
clear to staff that unless otherwise arranged or expected, a response after hours is not
expected.
The Corporate Leadership Team has taken the data gathered through the audit into
consideration and will be working on drafting a corporate availability and response time
policy and associated communications plan.
Conclusion
In conclusion, the analysis has shown that the City gets very good value for its investment in
field technology and there is no apparent abuse of the technology. As such, no further follow-
up is required for this audit. Senior management should proceed with their discussions around
response and availability discussions and I.T. can use any data within this report to inform their
mobile technology strategy development.
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I~`ren~~T~,~ Finance and Corporate Services ~eparfinent
2. Petty Cash Controls
Status: Complete, October 20, 2011
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Note that due to workload, this assignment was performed by Accounting, rather than
Internal Audit.
Objectives
• Verify all cash floats, petty cash and miscellaneous cash at City facilities
• Evaluate controls and safekeeping of cash and other valuables
• Ensure accurate reporting to finance and accounting
• Identify opportunities for efficiencies
Scope
The internal audit division conducts annual "surprise" cash counts at all City facilities that have cash
operations. A full review of the facility's administrative functions is not conducted unless the auditor
feels it is warranted based on preliminary findings. All cash is counted by both auditors and a
checklist is completed for each location. It should be noted that due to workload this audit was
conducted by accounting staff this year and only focused on locations which had variances in
previous years.
Key Findings
All cash variances are considered minor and records were generally organized and current.
Controls appear to be sufficient, with the exception of the KOF and Activa, and staff are
following established policies.
Given that KOF and Activa are new locations, appropriate petty cash procedures have not been
established. Accounting staff provided guidance and policy documents to the cash custodians at
both locations to rectify the situation.
In 2010, Doon Golf was reported as having several hundreds of dollars of US dollars on hand
and it was recommended that they deposit the cash on a more frequent basis. Given that there
was only $172 on hand at the time of the audit it appears that they have implemented this
recommendation.
3. Physical Inventory Count
Status: Complete, October 29, 2011
Internal Audit participated in the annual physical inventory counts at the new Kitchener
Operations Facility (KOF) location for the first time. Standard floor-to-sheet and sheet-to-floor
audits were done to confirm the physical quantity of parts on hand compared to what staff had
counted. The audit covered 18% of the total value of inventory. The sheet-to-floor audits
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I~TCH~NER Finance and Corporate Services department www.kitthenerca
covered the top 40 unit values and top 40 total values. The floor-to-sheet audits consisted of 30
random shelf locations. All variances were minor and fully explained.
The KOF store room was extremely well organized with stock located in labelled row and shelf
locations. This made the internal audit counts much more efficient than previous years.
In general the accuracy of the ongoing inventory records has improved since the controls audit
in 2008. However, there is still room for improvement. Write-downs have decreased from
$158,474 in 2007 to $89,218 in 2011. This represents 1.5% of the total inventory purchases for
the year of $5.9 million which is an acceptable shrinkage rate. The ending inventory balance
was $1,661,662.
Of the 2011 variances, only $20,557 were from controllable stock (i.e. stock which the stores
staff have direct control over with regards to purchases and usage). There are two explanations
that would account for most of these write-downs. First, obsolete or damaged inventory was not
moved to the KOF when the other store room locations were vacated and therefore was written
down during the physical inventory count.
Second, the move to KOF saw the merging of the store rooms and the tool cribs. In the past the
tool cribs expensed goods immediately rather than holding them in inventory. Tools, equipment
and supplies (which are now inventoried goods) would be handed out as needed. It is likely that
even though the supplies have now been added into the inventory system, that staff continued
to hand out the supplies without relieving inventory as per the old process. It is expected that
the 2012 inventory count will see very minimal write-downs as these processes will have been
corrected by then.
The remaining $68,661 of write-downs is related to stock which is located in unsecured outside
locations which are not under direct supervision by the stores division. This means that other
staff have unrestricted access to take the inventory for use in their jobs without notifying stores
staff to relieve inventory in the system. These included:
• Manholes and catch basins $4,990 variance
• Pipe and tubing $4,023
• Aggregates $29,883
• Sign shop materials (sign posts) $35,015
The upcoming follow-up audit of the stores division will look specifically at what controls should
be put in place to decrease these variances and improve the accuracy of the inventory records.
Overall, the physical inventory process is in control and the variances are considered small.
Staff are commended for their work in merging the store rooms and tool cribs in such an
organized fashion.
RISK MANAGEMENT
Under Council Policy I-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. The internal audit section has continued with the ongoing
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Staff ~e~p~or~
I~ITCH~I~TE~ f111Q11Ce QIl (~ ~Ol'p01'Q~e SB1"V1f~S ~EpQrfnl~nt www.kitchenerca
monitoring of seven risk registers including the corporate risk register and also completed the
creation of three new risk assessments. The responsibility for risk management was
transitioned over to the new Corporate Development and Risk Management Specialist position
in the CAO's office in August 2011.
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:
N/A
COMMUNITY ENGAGEMENT:
N/A
ACKNOWLEDGED BY: Dan Chapman, Deputy CAO, Finance and Corporate Services
FCS-11-190 Page 9
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