HomeMy WebLinkAboutFCS-14-192 - 4th Quarter Audit Status ReportStaff Report
1 ; R finance and Corporate Services Department wmkitchener ca
REPORT TO: Audit Committee
DATE OF MEETING: December 15, 2014
SUBMITTED BY: Corina Tasker, Internal Auditor, 519 - 741 -2200 ext. 7361
PREPARED BY: Corina Tasker, Internal Auditor, 519 - 741 -2200 ext. 7361
WARD(S) INVOLVED: ALL
DATE OF REPORT: November 30, 2014
REPORT NO.: FCS -14 -192
SUBJECT: 4t" QUARTER 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 June 2014 to November. The chart below shows the audits and other work contained
in this report.
The following items are currently in progress and will be brought forward at a future audit
committee meeting in 2015:
Election Process Follow -up Review
Integrated Planning Debrief
Community Resource Centres Comprehensive Audit
BACKGROUND:
The Internal Audit 2014 work plan was approved during the audit committee meeting held on
December 9, 2013. This report provides a summary of the work completed during the 3 d and
4th quarters of 2014.
3 -1
REPORT:
1. Physical Inventory — Count Verification
Status: Complete, October 24, 2014
Internal Audit participated in the annual physical inventory counts at the Kitchener Operations
Facility (KOF) location. 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
27% of the total value of inventory. The sheet -to -floor audits covered the top 40 unit values and
top 40 total values. The floor -to -sheet audits consisted of 30 random shelf locations. Only eight
variances were found and were fully explained.
In general the accuracy of the ongoing inventory records has improved greatly since the
controls audit in 2008. Write -downs have decreased from $158,474 in 2007 to $93,012 in 2012
to only $3,447 in 2014. This represents 0.05% of the total inventory purchases for the year of
$6.4 million which is a phenomenally low shrinkage rate. Industry standards indicate that up to
2.5% is an acceptable rate. In the past the City's shrinkage rate was 1.5 %. The ending
inventory balance was $1,971,720.
Of the 2014 variances, only $2,884 write -up was from controllable stock (i.e. stock which the
stores staff have direct control over with regards to purchases and usage). This is comparable
to the 2013 write -down of $2,636.
The remaining $6,332 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. A fence has been constructed around some of these
items but there is still no process to keep the gate locked. This figure is up year over year from
$5,212 in 2013.
The write -downs for uncontrollable stock for both years included:
Inventory Type
2013 Variance
2014 Variance
Manholes and catch basins
$1,153
$1,431
Pipe and Tubing
$1,426
($472) (write -up)
Sign shop supplies
$1,243 write-up)
$4,400
Aggregates
$5,133
Road Maintenance & Supplies
$1,506
Oil, Grease, & Lubricants
($532) (write -up)
Total
$5,212
$6,332
Overall, the physical inventory process is in control and the variances are considered very
small.
3 -2
2. Purchasing — Comprehensive Audit
Status: Complete, November 3, 2014
Audit Objectives
The objective of this audit was to examine the services provided, processes, resourcing and
culture within the Purchasing section of the Supply Services division. The audit assessed the
positive aspects which should continue, as well as possible areas to improve efficiency and
effectiveness, mitigate risks, and improve the culture of the division. This review did not include
analysis of the Stores section of the division because that section has undergone three in -depth
controls audits in the recent past.
Methodology
The following tasks were undertaken for this review:
• Employee surveys and interviews — each of the 7 employees in the unit filled in a survey
which was supplemented with an interview to gather their perspectives on various
aspects of the unit.
• Internal stakeholder surveys and interviews — 33 staff and management from across the
corporation in areas which have dealt with Purchasing in the past, and members of
Council.
• A risk register was created through interviews with staff and a facilitated workshop
including potential risks to Purchasing and their impact and likelihood of occurring
• Literature review of relevant internal and external research, reports, and internal
correspondence.
• Review of processes which had been identified by staff or stakeholders as possible
areas for improvement.
• Compliance and controls testing for several purchasing processes which were
highlighted by staff or stakeholders for review or are typical areas for concern in any
purchasing division.
• Benchmarking with Cambridge and Region of Waterloo (related to organizational
structure); other local municipalities were too small for a relevant comparison of
structure.
• Analysis of 2009 benchmarking data gathered by Purchasing staff for Burlington,
Brampton, Oakville, Vaughan, Sudbury, Windsor, and Region of Waterloo (related to
purchasing by -law clip levels, purchasing processes, contractor safety program,
administrative functions, legal agreements, purchasing cards, business cards,
blackberries / cellphones, and code of conduct).
Findings and Recommendations
Overview
The analysis has shown that the Purchasing section staff are knowledgeable and possess a great
deal of purchasing expertise. The purchasing processes are seen to be open, fair and transparent
and are applied consistently. There are multiple levels of controls in place to protect the City from
fraud and theft. Any non - compliance which was found was isolated, small dollars and did not
represent a fraud risk to the corporation.
3 -3
There were many small recommendations to help improve the efficiency or effectiveness of their
processes which were provided to management to address. There were three main themes,
however, which are critical for the section to address in order to be successful, provide value, and
avoid losing talented staff. The top three themes which must be addressed by the section are:
1. The lack of a divisional mandate and goals which are linked to the Finance and Corporate
Services department service strategy
2. The negative culture within the section
3. The lack of business partner focus
Mandate and Goals
When asked what the goals of the division are there was a lack of clear, common, shared and
consistently known division goals. Most staff indicated that there was no formal strategy, mandate,
mission or articulated goals. Several staff mentioned that their goals are more related to
accomplishing their individual tasks on their project lists rather than a high level division goal. It is
very important that all staff are clear and in agreement on the overarching goal or goals of the
division. This is a risk in and of itself if the team is not all striving toward the same goal.
It is recommended that the team develop a divisional goal statement(s) aligned to the Finance and
Corporate Services department mandate and vision, which are agreed on and understood by all. This
will direct and guide the work and decisions of the division.
A few staff did quote similar statements which could form the basis for goals going forward. They
included statements such as:
• Coordinate the acquisition of all goods, services, and construction, consultant and
professional services as required by The City of Kitchener.
• Ensure we receive the best value for tax dollars being spent.
• Ensure all goods and services are acquired in an open, fair, transparent process conducted
in an ethical manner that is efficient and accountable.
Other important objectives mentioned included timeliness, accuracy, cost savings and having no
complaints from staff, Council or bidders / vendors.
Once a goal statement has been developed the team should decide on a few key success factors by
which to measure their achievement of their goal. These should be integrated into the individual and
divisional performance measurement. They could include things such as:
• Positive team culture
• Goods and services delivered to the user departments when they need them (timeliness)
• Cost effectiveness and cost savings realized
• Upholding by -laws and other laws
• Satisfied internal clients and external vendors, i.e., no complaints
• Strong relationships with user departments shown through greater and earlier involvement in
user departments' projects
Culture
As part of this review Purchasing staff were asked `How would you describe the workplace culture
and relationships within Purchasing ?' Without exception, all employees had feedback about
concerns with the workplace culture. There is a shared acknowledgement of the culture and team
3 -4
issues on the part of both frontline staff and management, and recognition that the issues have
persisted for a prolonged period of time.
Staff have mixed feelings about the current situation: there is a sense of optimism about the future
and the possibilities for improvement. But at the same time lack of action is causing disillusionment.
This disengagement will deteriorate further if the issues are not addressed; this can lead to the risks
of stress, health issues, and staff turnover.
It is recommended that the section focus on improving the culture and developing a team; improving
how the team functions is an important first step before implementing other process or service
improvements. This work should be built on the foundation of the People Plan values: trust and
respect, collaboration, change and growth. It will be important for the Director to focus on team
development and developing positive workplace behaviours.
Business Partner Focus
One of the five areas of focus in the Finance and Corporate Services Service Strategy is internal
relationships including collaboration, outreach, understanding client needs, early involvement in
projects and being a business partner with all internal divisions which are served by the department.
Internal clients felt that Purchasing has some work to do before being considered a "business
partner'. They need to more consistently proactively meet with clients to understand their needs and
take the lead to plan out the steps required for their specific purchase. This is in contrast to directing
them to pre - defined templates and documentation. Although the documentation is thorough and
complete, clients would prefer a personal touch and direct guidance through the process from end to
end. Purchasing should provide more advice to clients regarding the consequences of following
particular courses of actions so that the client may make informed decisions. In this way they would
function more like a partnership.
In addition, it was felt that Purchasing should be doing strategic sourcing analysis in order to provide
more value -add to the corporation. This might include tasks such as analyzing annual vendor
spends, trends, and opportunities for discounts or savings.
In order to address these findings it is recommended that the section:
• Create a proactive dialogue with internal clients to develop timelines for decisions,
working back from desired /required project start and aligning with Council meeting report
deadlines and Tender opening dates.
• Create a standard script and checklist of things to tell new or infrequent clients about the
recommendation report process including what the process is, roles and responsibilities,
and deadlines within the process. Ensure all Buyers and administrative staff are familiar
with the list and when to use it. This will help to set expectations up front and
demonstrate how Purchasing can act as a business partner. A copy of the checklist
should be given to the client.
• Add the responsibility for strategic procurement analysis, such as analyzing annual
vendor spends, trends, and opportunities for discounts or savings to all Buyers for their
specific commodities and to the Director for overall corporate analysis. Results should
be discussed semi - annually by the entire team and risks and opportunities addressed
through collaborative team work.
3 -5
Compliance and Controls
Although not one of the three critical areas of focus, a summary of the compliance and controls
testing is included below in order to give Audit Committee assurance that appropriate controls are in
place related to the Purchasing function. The objective of this controls and compliance testing is to
ensure that the purchasing processes are open, fair, and transparent and not subject to fraud. This is
particularly important for government agencies such as the City where public funds are being used
and integrity of the purchasing function receives a lot of public scrutiny.
The first step in this phase of the review was to examine the current Purchasing By -law, processes,
and SAP controls to determine an overall impression of the control framework and to identify potential
control weaknesses. From there specific reports were run from SAP to more fully examine the
potential control weaknesses.
Overall the City has a very comprehensive Purchasing By -law and control framework and the
potential for fraud is limited. The SAP system adds a level of approval controls which in most cases
ensures that no unauthorized purchases are being made. There is appropriate senior management
and Council oversight in the approval chains, such as:
• Requiring all awards for purchases >$125K or consulting fees >$25K be approved by
Council.
• Any award where low bid is not accepted goes to Council for approval.
• All purchases >$15K follow a competitive process:
• $15K - $25K — 3 written quotes required
• $25K - $125K — Quotation process
• >$125K — Tender process
• Consulting >$25K— Expression of Interest process
• All sole sourcing must be approved by the Director of Supply Services and meet specific
criteria.
• Purchasing staff create PO's for all transactions which require them, acting as the final gate
and check point.
• Supervisor oversight and approval is required for all small dollar purchases using petty cash,
a corporate VISA card, field orders or expense reimbursement.
• Only Purchasing and Accounts Payable staff have access to set up a new vendor in SAP; all
new vendors are seen by both Purchasing and Accounts Payable staff and are checked for
duplicate names or postal codes.
• All cheque requisitions are 100% audited by Accounts Payable to ensure the payment is
authorized and supported.
• Accounts Payable clerks audit each other's work; every cheque over $2K and every 3`d
cheque less than $2K is audited.
3 -6
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3 - 9
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 and service reviews 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:
There are no financial implications related to this report.
COMMUNITY ENGAGEMENT:
Members of the community have been informed of the results of this audit status report
through the posting of this report on the internet on December 10, 2014.
ACKNOWLEDGED BY: Dan Chapman, Deputy CAO, Finance and Corporate
Services
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