HomeMy WebLinkAboutFCS-12-151 - Service Review Prioritization FrameworkI~IT['HEI~`~;R
Staff Report
frnanre and Corporate Servr`res Department
www.kitthenerca
REPORT TO:
DATE OF MEETING:
SUBMITTED BY:
PREPARED BY:
WARD(S) INVOLVED:
DATE OF REPORT:
REPORT NO.:
SUBJECT:
RECOMMENDATION:
AUDIT COMMITTEE
September 17, 2012
Corina Tasker, Internal Auditor, 519-741-2361
Corina Tasker, Internal Auditor, 519-741-2361
All
August 23, 2012
FCS-12-151
SERVICE REVIEW PRIORITIZATION FRAMEWORK
That staff be directed to develop along-range service review work plan based on the service
review prioritization framework detailed in report FCS-12-151 for approval at the December 3,
2012 Audit Committee meeting.
BACKGROUND:
Under the Audit Committee terms of reference it is the Audit Committee's responsibility to
provide recommendations for areas of focus and types of audits.
Internal audit is responsible for performing a wide range of audits including service delivery
reviews. Each year a call goes out to directors, DCAOs and the CAO for input into the annual
internal audit work plan. A draft work plan is then prepared based on the suggestions put
forward and input from the internal auditor, overlaid on the internal auditor's capacity. The draft
work plan is then discussed and approved by the Audit Committee.
Other areas within the corporation are increasingly undertaking process reviews, service
delivery reviews and risk assessments as they have come to recognize the value of this work.
As a result, it makes sense to develop a service review work plan corporately to ensure that
there is no duplication and that work is integrated across departments where required. In
addition, to ensure adequate coverage and review of all services which the City provides it is
recommended that along-range work plan for service reviews be developed which spans
several years and multiple resources. This report describes the proposed framework to achieve
this. Staff are requesting discussion and input by Audit Committee into the framework, following
which staff will utilize the framework to develop a work plan for discussion and approval on
December 3.
REPORT:
Service Review Goal
The Effective and Efficient Government strategic foundation of the City's Strategic Plan places a
priority on sound financial management, asset management and organizational governance,
among other themes. The overarching goal of service reviews is to protect the City's assets
and interests, which supports these Strategic Plan themes. This includes, but is not limited to,
protecting the long term health of the organization, its financial and physical assets, its
reputation, its ability to perform critical services and the safety and well-being of employees and
citizens.
The way that staff achieve this goal is through three main categories of review work:
1. Ensuring operations are efficient and effective as possible
• Are we doing the right things?
• Are we doing things in the right way?
• Are we making the best use of our limited resources?
2. Ensuring controls are adequate to protect assets from loss
• Have risks been adequately identified and mitigated?
• Are there structures and processes in place to prevent or detect loss, theft,
fraud?
3. Monitoring compliance with policy, procedures and legislation
• Have staff been adequately trained on what is expected of them?
• Are staff following the rules to ensure work is accurate, reliable, timely, efficient,
effective, safe, and legal?
• Are staff putting the corporation at risk in any way through their actions or
inactions?
This review work is carried out by internal audit, along with staff in the City's various
departments, to review both internal and customer facing services using a variety of tools.
These may include:
• Service delivery reviews
• Process mapping, including assessing adequacy of controls
• Time studies
• Value for money analysis
• Organizational structure review
• Review of workplace culture
• Risk assessments
• Policy review
• Compliance audits; and
• Physical inventory and cash counts
The identified risks and opportunities associated with a particular service determine which type,
or combination of types, of review is most appropriate for that service. This will also determine
who is best equipped to perform the review. Sometimes this will be internal audit and other
times it will be staff within the departments.
Prioritization Framework
The proposed framework aims to consider all services at once and use several objective
weighted factors to prioritize each service relative to each other. The prioritized list of services
will provide the basis for which order services are selected for review and will be overlaid on
staff capacity and availability to determine a long range and annual work plans.
Planning work using a long range view and multi-resource approach will ensure that our
resources are utilized most effectively, that high risk services are looked at before risks
materialize, that areas with potential for large cost savings or revenue opportunities are
reviewed sooner and that no service will escape scrutiny.
The proposed details of the framework are provided below. Staff request that Audit Committee
members discuss the details and provide input on the final content of the framework.
Factors
The proposed framework includes four potential factors which could be used to apply against
services. The first three are strongly recommended to be included in the framework. The last
one is optional and should be discussed by Audit Committee. A range of weights for each factor
are also included. Audit Committee should discuss the weights and provide direction regarding
their preference. (Total weights must equal 100 %.)
The factors were developed through a review of models being utilized by other municipalities.
Factor Suggested
Weight Range Explanation /Rationale
Known risks 40 - 60% The main factor in this framework should be the amount of risk
that a service has. This can be calculated using the corporate
risk scale and a standard set of questions which will be asked
of management in each service area. This ensures that
priority is not placed on low or no-risk services and that there
is adequate oversight and review of high risk activities.
Expense 20 - 40% The amount of budget expended on the service should also be
Budget a fairly heavily weighted factor. This ensures that those
services which have the most significant impact to the "bottom
line" receive more priority.
Date of last 10 - 20% By looking at the date of the last review it ensures that we are
review not repeating reviews which were done recently. It has less
weight though because there may be some services which are
high-risk which warrant more frequent reviews.
The framework does not include follow-up audits (which are
performed at least one year following an audit) in the
prioritization. However, these would be included in the
scheduling and work plan creation.
Funding + / - 5% This is an optional factor which Audit Committee may wish to
source consider. It places more weight on services which are
supported by the tax base, versus enterprise or user fee
funded services. However, Audit Committee may wish to
consider all services equally regardless of their funding
source.
Appendix A shows a sample of how the framework might look and how the ratings would be
calculated.
Next steps
Once Audit Committee has discussed and agreed on the factors and weights to use in this
framework, staff will gather the data for each service. Service categories will mirror the
categories used in the recent budget reduction discussions which are aligned to categories in
the Financial Information Return (FIR) and can be easily compared across municipalities for
benchmarking purposes. This ensures that regardless of whether the topic is budget, business
planning or service reviews the same definitions and understanding of services is used. There
may, however, be additional service review areas added which are not specifically captured in
the FIR. For example, the emergency plan or the purchasing card program are areas which
would be reviewed but are not listed as a specific service within the FIR.
The data will provide an initial ranking of all services based on their total score within the
framework. Discussions will take place between internal audit, the CAO and DCAOs to
determine which type of review is necessary for each area based on the known risks. This
information will be overlaid on the capacity of several staff throughout the corporation, including
the internal auditor. Work will be assigned following the order in the prioritized list. This will
create amulti-year, multi-resource work plan.
This draft work plan will be circulated to directors for review and comment. There may be
circumstances which have not been captured in the framework where a particular service
should be moved up or down in the sequence. The draft work plan will then come to the
December 3, 2012 Audit Committee meeting for discussion and approval. Audit Committee
members may present additional information which may justify moving a service in the
sequence.
The work plan will then be revisited each year. Factor data will be updated as appropriate,
changes to sequence noted, and the revised list checked against capacity. Annual work plans
will then be projected.
The internal audit work plan will include service reviews from this process as well as traditional
internal audit activities such as cash counts, physical inventory counts, follow up audits, and
confidential investigations.
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 service reviews is to protect the City's interests and assets through
- ensuring operations are as efficient and effective as possible
- ensuring adequate controls are in place to protect assets
- ensuring compliance with policy, procedures and legislation
This supports the financial goal of long term financial stability and fiscal accountability to
taxpayers.
FINANCIAL IMPLICATIONS:
None
COMMUNITY ENGAGEMENT:
Not applicable
CONCLUSION:
The service review prioritization framework outlined above will provide for a robust and thorough
vetting of the order in which services are reviewed. It reduces the risk of personal biases and
provides a rational approach to priority setting. It enables resources to be focused on assessing
those services which have the potential to yield the most benefit through review to the
corporation and ultimately to tax and rate payers.
ACKNOWLEDGED BY: Lesley MacDonald, Acting Deputy CAO, Finance and Corporate
Services
Appendix A -Sample Framework
The sample framework contains arbitrary assignments of weights simply to show the
calculations. They do not represent staff recommendations for a specific weight. Similarly, the
service shown in the example is fictitious simply to show how the rating for that service would be
calculated.
Example Framework:
Factor Weight Score 1 2 3 4 5
Total risk 50% 100-199 200-274 275-349 350-424 425-500
score
Expense 30% 0-50K 50K- 250K- 500K-1 M 1 M+
budget 250K 500K
Date of last 15% < 1 year 1-3 years 3-5 years 5+ years Never
review
Funding 5% Enterprise Tax base
source
Example calculation for service XYZ:
Factor Weight SCOre 1 2 3 4 5
Total risk score 5o°ro .50 X 3 = 1.5 100-199 200-274 75-349 350-424 425-500
Expense
budget 3o°ro .30 X 5 = 1.5 0-50K 50K-250K 250K-
500K 500K-1 M 1 M+
Date of last
review 15°~0 .15 X 2 = 0.3 < 1 year 1-3 years 3-5 years 5+ years Never
Funding source 5°~0 .05 X 5 = 0.25 Enterprise Tax bas
Total Score:
3.55
Each service would go through a similar calculation. Services would then be sorted from
highest to lowest total score.
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