HomeMy WebLinkAboutFCS-12-149 - 3Q Audit Status ReportI~ITC'HEI~`~;R
Staff Report
frnanre and Corporate Servr`res Department
www.kitthenercn
REPORT TO:
DATE OF MEETING:
Audit Committee
September 17, 2012
SUBMITTED BY: Corina Tasker, Internal Auditor, 519-741-2361
PREPARED BY: Corina Tasker, Internal Auditor, 519-741-2361
WARD(S) INVOLVED: ALL
DATE OF REPORT: August 21, 2012
REPORT NO.: FCS-12-149
SUBJECT:
RECOMMENDATION:
For information only.
3rd QUARTER AUDIT STATUS REPORT
EXECUTIVE SUMMARY:
The following report provides a summary of the Internal Audit activities completed during the
period of June 2012 to August 2012. The chart below shows the audits and other work
contained in this report.
AUDIT
Division /Topic Scope
Purchasin Card Pro ram Follow u audit
CSD Administration Capacity review
The following 2012 work plan items are currently in progress and will be brought forward at a
future audit committee meeting:
• Operations review
• Emergency Plan audit
• User fee compliance audit
• Dispatch review
BACKGROUND:
The Internal Audit 2012 work plan was approved during the audit committee meeting held on
November 14, 2011. This report provides a summary of the work completed during the 3rd
quarter of 2012.
REPORT:
Purchasing Card Program Follow-Up Audit
Status: Complete, July 31, 2012
Audit Statistics
Date Audit Completed June 2011 Ori final Jul 2012 Follow-u
# of Recommendations 21
# of Recommendations Com lete 21
# of Recommendations In Progress 0
# of Recommendations Not Started 0
Objective
Each division which has been reviewed by Internal Audit in the past will participate in a follow up
audit at least one year following the completion of the original audit. The purpose 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. This
will help determine if a further in-depth review is required and will highlight any high risk issues
proactively.
The original audit for this program was completed in 2011. The objective of the original audit was
to evaluate the City of Kitchener's purchasing card program against best practice.
Specifically this audit looked at:
1. Whether there was strong management and support of controls at the highest levels of the
organization.
2. Whether the City has committed enough resources to run the program effectively.
3. Whether the City has been selective in issuing cards.
4. Whether spending limits have been set commensurate with needs.
5. Whether appropriate approvers have been identified and responsibilities have been clearly
established.
6. Whether separation of duties has been established.
7. Whether training has been mandatory and whether it is adequate.
8. Whether preventative controls have been put in place to minimize risk exposure.
9. Whether amulti-faceted, strategic approach has been taken regarding oversight and
monitoring.
10. Whether instances of abuse have been used as examples as a deterrent.
11. Whether the controls in place are reasonable.
In addition to looking at the program as a whole in comparison to best practices, a second objective
of this audit was to test a sample of purchasing card statements for compliance to policy and
procedure as a further test of the adequacy of the program controls.
Methodology
The following research and analysis was undertaken for the follow up audit:
• Random sample of 65 VISA statements, representing 18% of the monthly volume
• Interview with the supervisor of the Supply Services division
• Correspondence with Accounting, Operations
• Review of relevant literature, including the original audit report and output related to the
original recommendations
Key Findings
Positive Impacts
Staff in both the Supply Services and Accounting divisions have implemented all of the
recommendations, thus improving controls and consistency across divisions. VISA statements
are now audited in a consistent manner across all divisions, there is a process for tracking and
disciplining repeat offenders, and the administrative staff who are auditing the statements have
been trained on what to look for. Cardholders and authorized approvers have also received
training on what is expected of them.
Based on the findings from the random sample of statements, the percentage of statements
passing through both the authorized approver and the administrative staff with no deviations
have increased in all areas with the exception of statements from Facilities Management (FM)
staff. However, all of the deviations found in FM statements were due to having someone other
than the authorized approver sign the statement. In this case it was the manager signing the
statements, rather than the supervisor which is acceptable. The authorized approver list will be
updated to reflect this. If these deviations were removed from the total, FM would be at 100%
and the total would be 83% which is a great improvement over 64% in 2011.
2012 Results General / KU Fleet Operations FM Total
Sample size 44 2 11 8 65
No Deviations Found 34 2 10 1 47
Percentage of Total 77% 100% 91 % 13% 72%
Revised Totals
No Deviations Found 34 2 10 8 54
Percentage of Total 77% 100% 91 % 100% 83%
2011 Results General / KU Fleet Operations FM Total
Sample Size 25 4 8 8 45
No Deviations Found 13 3 6 7 29
Percentage of Total 52% 75% 75% 88% 64%
Breakdown of Deviations:
2011 2012
Deviation # of
statements % of
sample # of
statements % of
sample
No signature 2 4% 2 4%
Wrong signature (according to
authorized approver list)
7
16%
13
24%
List of meal attendees missing 1 2% 0 0%
Receipt details missing 2 4% 0 0%
Photocopy of receipts instead of
original receipts
1
2%
0
0%
Should not have used card; should
use existing contract
4
9%
0
0%
Lost receipt form not signed 0 0% 1 2%
Missing receipts 0 0% 1 2%
Split purchases 0 0% 2 4%
Total Sample Size 45 54
Emerging Issues and New Recommendations
There are no new issues identified.
An issue related to authorized approvers still exists. It was found in the original audit that the
authorized approver list was out of date and did not accurately reflect the correct approvers for
staff who had moved positions or reported to another manager. It was recommended that HR
send Supply Services any personnel changes as they occur so that the authorized approver list
could be updated frequently. This was deemed to not be feasible. However, a list is sent once
per year from HR. In addition, Supply Services will make updates to the list throughout the year
when they are made aware of staff changes. This was enough to satisfy the intent of the
recommendation.
However, the results of the random sample found that 13 statements were signed by someone
other than the person listed on the authorized approver list. These are likely due to the list
being out of date. However, they were not flagged by the administrative staff as incorrect which
may indicate that staff are not checking the authorized signature against the list. Supply
Services and Accounting should remind the administrative staff of this responsibility when the
updated approver list is sent out and during training. Administrative staff should be inputting this
as a deviation in the spreadsheet so that Supply Services can then follow up with the authorized
approver to see if a change to the list is required.
Next Steps
No further follow-up audits will be conducted. However, random samples of statements will
continue to be audited every three years to ensure controls are still adequate.
2. Community Services Department Administration Capacity Review
Status: Complete, August 1, 2012
Overview
This review was recommended by Jeff Willmer, former DCAO Community Services Department,
due to a retirement in the CLASS System Specialist role. He felt this presented an opportunity
to review all of the administrative roles to determine capacity and resourcing needs before filling
the role. In the meantime it became necessary to fill the position before a formal review could
take place. This does not preclude the analysis from taking place and it is felt that the
observations and recommendations will be useful for efficiently and effectively managing
workload in the section.
It should be noted that this type of review would normally be handled by the Manager of Service
Coordination and Improvement rather than Internal Audit. However, due to the fact that the
roles report to the manager it was felt that the internal auditor could provide a more objective
review in this case.
Objectives and Scope
The primary objective of this review was to assess capacity, timing of work, and backup
requirements for the CSD administration section and make recommendations regarding division
of work and backup schedules.
This review did not assess individual process efficiency.
Methodology
The following activities were undertaken as part of this review:
• Interviews with all section staff to gain an understanding of what they do on a day to day
basis, when their busy periods are and what their backup requirements are
• Review of job descriptions for all roles
• Capacity analysis including tracking how much time is spent on each type of activity for a
sample period
• Scheduling analysis to determine when backup is required for each role
Findings and Recommendations
The positions included in this review were:
• Information Clerk (full time)
• Information Assistants (2 part time)
• CLASS System Specialist (full time)
• Facility Scheduler (full time)
It was found that there is no immediate excess capacity within these roles that would justify
making a position redundant or even decreasing a position from full time to part time. Some
roles were working above and beyond their official capacity while other roles were slightly under
capacity. However, if incumbents change in the future due to job changes or retirements there
may be an opportunity to free up between 7 to 10 weeks of capacity. This is attributed to the
likelihood that a new incumbent would have less vacation allotment and may not be involved in
activities or committees outside of the scope of the job duties.
There are presently opportunities to redistribute job duties between the positions and provide
additional backup assignments to provide better coverage of critical tasks and smooth out the
workload between positions. System and process improvements will also help to reduce
workload /increase capacity.
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.
FINANCIAL IMPLICATIONS:
None
COMMUNITY ENGAGEMENT:
Not applicable
ACKNOWLEDGED BY: Lesley MacDonald, Acting Deputy CAO, Finance and Corporate
Services
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