HomeMy WebLinkAboutFCS-12-184 - 2013 - Audit Work Plan & Service Review PrioritationKjT�Ni7_R
Staff Report
Finance and Corporate Services Department
REPORT TO: AUDIT COMMITTEE
DATE OF MEETING: December 3, 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: November 5, 2012
REPORT NO.: FCS -12 -184
www.kitchenerca
SUBJECT: 2013 AUDIT WORK PLAN AND SERVICE REVIEW
PRIORITIZATION
RECOMMENDATION:
That the 2013 Internal Audit work plan be approved as outlined in report FCS -12 -184
dated November 5, 2012.
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 as well as approve the annual
internal audit work plan.
At the September 17, 2012 Audit Committee meeting Council directed staff to develop a long -
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. The model
aims to prioritize the order in which services are reviewed based on inherent risk, expense
budget and date of last review. The integrated work plan encompasses not only the work of
Internal Audit but also that of other staff across the corporation with responsibility for service
review work.
By planning service review work corporately it ensures that there is no duplication of effort and
that work is integrated across departments where required.
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.
3 -1
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.
3 -2
Prioritization Process and Results
Data has been gathered for each of 95 services including the total risk score, gross expense
budget, and date of last review. A score of 1 to 5 was assigned to each of these factors for
each service based on the following matrix:
Factor
1
2
3
4
5
Inherent Risk
31 -37
38-44
45-51
52-58
59-65
Score*
Gross
$0 — 50K
$50K —250K
$250K— 500K
$500K — 1 M
$1M+
expense
budget
Date of last
< 1 year
1 -3 years
3 -5 years
5+ years
Never
review
* See below for an explanation of how the inherent risk score is calculated.
The resulting scores were then weighted, where the
the total score, gross expense budget 30% and date
each service was calculated by adding the weighte d
services were ranked from highest to lowest total s
score, expense budget and years since the last re
Appendix A.
Inherent Risk Score Calculation
inherent risk score accounted for 60% of
of last review 10 %. The total score for
scores for each of the 3 factors. The
core, with ties being broken by raw risk
view. The ranked list can be found in
In order to calculate the inherent risk score, directors responsible for each service were asked to
fill out a 20- question multiple- choice survey. For each question respondents were asked to
select the statement which best describes the current state of the service from the 5 choices
available. The 5 choices represent scenarios ranging from low risk (equating to a score of 1) to
high risk (equating to a score of 5). The total score for any particular service could then range
from 20 (if all questions were answered as low risk) to 100 (if all questions were answered as
high risk). The actual results ended up ranging from 31 to 65, hence the distribution shown in
the chart above. A chart showing the 20 questions and the 5 choices for each answer can be
found in Appendix B.
Staff Capacity and Work Planning
The prioritized list of services found in Appendix A was analyzed to determine the best type of
review to perform given the specific risks affecting each service. The type of review then
determined the estimated duration of the review and which resource to assign to it.
The services were mapped onto a Gantt chart against each resource to determine in what
month and year the review would be conducted, starting with the highest priority services and
continuing until capacity for 2013 was exhausted. Special care was taken to ensure availability
and integration of resources for reviews which required more than one resource.
3 -3
It has been assumed that not more than one review will be undertaken at a time by a single
resource, in most cases. This is because staff also have other responsibilities associated with
their job roles which must be undertaken at the same time.
2013 Internal Audit Work Plan
The 2013 internal audit work plan includes service reviews assigned from the prioritized list, as
well as follow -up audits and recurring internal audit activities. Audit Committee is asked to
approve the 2013 Internal Audit work plan shown below as per the Audit Committee terms of
reference.
If Council priorities are not reflected in this work plan the order of reviews may be discussed and
the Audit Committee can give direction to staff. Reasons to change the ranked order could
include situations such as major projects, initiatives or changes which either would justify
postponing the review to a less busy time or bringing it forward to inform the project or initiative.
Audit Area
Type of Review
Service Reviews
Resource(s)
The Aud and Arenas
Comprehensive audit
Storm Water Utility — Operations
Compliance audit
Sanitary Sewer Utility — Operations
Compliance audit
Follow -Up Audits
Legal division
Follow -up audit
Hiring Transparency
Follow -up audit
Recurring Internal Audit Activity
Physical Inventory
Count verification
Cash counts
Compliance audit
Confidential Investigations
As required
2013 Integrated Service Review Work Plan
Although the entire list of services has not yet been scheduled due to time restrictions, the work
associated with 2013 has been determined and is shown in Appendix C in a Gantt chart format.
A summary of the information is included in the chart below. The service reviews from the
internal audit work plan above are included in this integrated work plan.
Rank
Service
Type of Review
Resource(s)
3
The Aud and Arenas
Comprehensive review including
CSD, Audit
reviewing mandate, culture,
organizational structure, processes,
risks, controls, etc.
3 -4
5
Kitchener Market
Capacity review
Risk
8
Storm Water Utility —
Risk assessment, process / capacity
Risk, INS, Audit
Operations
review, compliance audit
9
By -law Enforcement
Service delivery review / capacity
CSD
analysis, service delivery vision
10
Sanitary Sewer Utility —
Process review, compliance audit
INS, Audit
Operations
12
Fleet — Repair and
Process review
INS
Maintenance
13
Revenue, Accounting,
Roles and responsibilities of all 4
FCS
Financial Planning,
financial divisions (more in -depth
reviews will be done on these services
Supply Services
at a later time)
14
Facilities Management
Impact assessments (touch points)
INS
Notes:
1. Some 2012 work will continue into 2013 and is included in the Gantt chart. This affects
the scheduling of new work.
2. Items 1, 2 and 4 are not included in the 2013 work plan as they are dependent on other
work which needs to occur first.
3. Items 6, 7, and 11 will not be reviewed at this time as reviews have been completed
recently or are in progress.
4. A completed multi -year work plan will be brought back to a future audit committee
meeting so that Council may see the estimated time to complete all of the reviews.
Update Process
From time to time unique circumstances may make it necessary to add service reviews into the
schedule. Given that the current schedule has been set with staff capacity in mind, decisions will
need to be made regarding whether the new work can be accommodated or whether something
else will need to be deferred to future years.
There are three forums that changes to the schedule and ranked order can be brought to. First,
staff involved in conducting the service reviews meet on a monthly basis to share information
including any new work suggested by themselves, staff or Council. Resourcing impacts can be
discussed through this group first to see if the work can be accommodated.
Second, these staff meet with the Corporate Leadership Team (CLT) on a quarterly basis. Any
mid -year conflicts or resourcing issues can be brought in front of this decision making body for
their direction.
And finally, the entire ranked list will be re- evaluated each year and brought forward to Audit
Committee with the internal audit work plan. Changes to inherent risks, budget or review status
3 -5
will be updated in the model and the list re- sorted by total score. At this time Council will have
the ability to make suggestions for changes to the ranked order.
Future Reporting
All service reviews assigned to Internal Audit will be brought forward through the Audit
Committee in audit status reports on a quarterly basis as has been done in the past.
All service reviews assigned to other resources will be brought forward through the Audit
Committee in an annual summary report in conjunction with the next year's work plan. The
report will contain the status of the reviews and any major findings or recommendations but will
be much smaller in scope and detail than the internal audit reports. If further explanation or
detail is required by Council this can be provided upon request.
Any reports which require a decision by Council will be brought forward to the appropriate
committee with a detailed report. For example, if recommendations within the report indicate
that a service should be discontinued, changed significantly or additional funding is required
then it would be brought forward for Council approval.
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: Dan Chapman, Deputy CAO, Finance and Corporate Services
3 -6
Appendix A - Ranked List of Services
Legend
Factor
1
12
13
14
15
Risk Score
31 -37
138-44
145-51
152-58
159 - 65
Gross expense budget
$0 - 50K
$50K - 250K
$250K- 500K
$500K - 1 M
$1 M+
Date of last review
< 1 year
11 -3 years
3 -5 years
5+ years
lNever
Rank
Dept
Core Service Name
Risk Score 60%
Budget Score
30%
Date of last
review 10%
Total Weighted
Score (out of 5)
1
CSD
Community Resource Centres
5
5
3
4.8
2
CSD
Aquatics
5
5
3
4.8
3
CSD
Aud
5
5
2
4.7
4
INS
Parking Enterprise
5
5
2
4.7
5
CAO
Kitchener Market
5
4
5
4.7
6
CAO
Corporate Communications and Marketing
5
5
2
4.7
7
CSD
Golf
5
5
1
4.6
8
INS
Storm Water Utility - Operations
4
5
5
4.4
9
CSD
By -law Enforcement
4
5
5
4.4
10
INS
Sanitary Sewer Utility - Operations
4
5
5
4.4
11
INS
Gas Distribution
4
5
4
4.3
12
INS
Fleet Repair and Maintenance
4
5
4
4.3
13
FCS
Revenue
4
5
4
4.3
14
INS
Facilities Management
4
5
3
4.2
15
INS
Appliance Service
4
4
5
4.1
16
INS
Gas Delivery
4
5
2
4.1
17
INS
Development Engineering
4
4
5
4.1
18
INS
Winter Maintenance
4
5
1
4
19
CSD
Building
4
5
1
4
20
INS
Sports fields, trails, parks and sites
3
5
5
3.8
21
INS
Road Maintenance
3
5
5
3.8
22
INS
Environmental Services
3
5
5
3.8
23
CSD
Program and Resource Services
3
5
5
3.8
24
INS
Stormwater Utility - Engineering
4
4
1
3.7
25
INS
Water Distribution
3
5
4
3.7
26
FCS
Investment Income
3
5
4
3.7
27
CSD
KFD - Prevention/ Public Education
3
5
4
3.7
28
INS
Engineering Admin (Gas & Water)
3
5
4
3.7
29
CSD
Arenas
3
5
3
3.6
30
INS
Gas Supply & transportation
3
5
2
3.5
31
CSD
Fire Suppression
3
5
2
3.5
32
CSD
Cemeteries
3
5
2
3.5
33
CSD
Fire Administration
3
5
2
3.5
34
INS
Concrete Repairs
3
4
5
3.5
35
INS
Fleet Procurement /Disposal
3
5
2
3.5
36
INS
Minor Improvements /repairs
3
4
5
3.5
37
CAO
CAO Administration
3
4
5
3.5
38
INS
IFleet Administration
3
5
2
3.5
39
INS
Sanitation
3
4
5
3.5
40
CSD
Planning
3
5
1
3.4
41
INS
Retal Water Heater
3
5
1
3.4
42
CAO
Office of the Mayor and Council
2
5
5
3.2
43
FCS
Legal
3
4
2
3.2
44
FCS
Businss Systems Support (Accounting Division)
3
3
5
3.2
45
INS
Traffic
3
3
5
3.2
46
CAO
Business Development
3
3
5
3.2
47
CSD
Fire Training
3
4
2
3.2
48
INS
Crossing Guards
3
4
2
3.2
49
FCS
Elections
3
3
5
3.2
50
FCS
Legislated Services
3
4
1
3.1
51
JCSD
ITier 1 and 2 Grants
2
5
3
3
52
JINS
IGas Meter and Utilization
3
1 2
1 5
1 2.9
3 -7
53
INS
Transportation Planning
2
5
2
2.9
54
INS
Engineering Construction
2
4
5
2.9
55
INS
Engineering Design & Approvals
2
4
5
2.9
56
FCS
Business Systems & Database Administration
2
5
2
2.9
57
INS
Engineering Infrastructure Asset Planning
2
4
5
2.9
58
FCS
Client Services
2
5
2
2.9
59
INS
Downtown Maintenance
2
4
5
2.9
60
CSD
KFD - Direct Detect
3
3
1
2.8
61
FCS
Gapping
2
5
1
2.8
62
FCS
Human Resources
2
5
1
2.8
63
CSD
KFD - Apparatus and Equipment
2
4
4
2.8
64
FCS
Financial Planning
2
4
3
2.7
65
FCS
General Accounting /AP (Accounting Division)
2
4
3
2.7
66
INS
INS Support Services /Business Systems
1
5
5
2.6
67
CAO
Downtown
1
5
5
2.6
68
CSD
Volunteer Resources
3
2
2
2.6
69
CAO
Print Shop
3
2
2
2.6
70
FCS
IT Projects & Planning
2
4
2
2.6
71
CAO
jArts and Culture
2
3
5
2.6
72
FCS
GIS
2
4
2
2.6
73
INS
KU Dispatch
2
4
1
2.5
74
CSD
KFD - Communications
2
4
1
2.5
75
CSD
CSD Administration
2
4
1
2.5
76
INS
Asset Management
2
2
5
2.3
77
CSD
Athletics
2
2
5
2.3
78
CAO
Economic Development Administration
1
4
5
2.3
79
INS
KU Admin
1
5
2
2.3
80
INS
Corporate Contact Centre
1
4
5
2.3
81
FCS
Financial Reporting, Asset Accounting (Accounting
Division)
2
3
1
2.2
82
INS
Water Meter Shop
2
2
4
2.2
83
FCS
lCorporate Records & Archives
2
3
1
2.2
84
FCS
Licensing
2
3
1
2.2
85
FCS
Stores
1
5
1
2.2
86
CAO
Special Events
1
4
3
2.1
87
FCS
Payroll (Accounting Division)
1
3
5
2
88
INS
Gas appliance Financing
2
2
1
1.9
89
FCS
Internal Audit
1
2
5
1.7
90
CAO
Small Business Centre
1
2
5
1.7
91
INS
Welcome Centre
1
2
5
1.7
92
INS
Direct Purchase
2
1
2
1.7
93
FCS
FCS Administration (excluding internal audit)
1
3
2
1.7
94
FCS
Purchasing
1
3
1
1.6
95
FCS
Mailroom
1
3
1
1.6
3 -8
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