Title
Semi-Annual Report on the Status of Outstanding Audit
Recommendations for June 2005 (B)
Recommendation
The Audit and Finance Committee recommends the City Commission accept the City Auditor's report.
Explanation
In accordance with our Fiscal Year 2004-2005 Annual Audit Plan, we have completed a Review on the Status of Outstanding Audit Recommendations. The review was conducted in accordance with Government Auditing Standards issued by the Comptroller General of the United States. Our procedures were designed to provide reasonable assurance that management has adequately implemented recommendations previously made by the City Auditor's Office and approved by the City Commission. Generally, our procedures consisted of preparing a detailed listing of recommendations outstanding and obtaining and verifying evidence of corrective actions taken by management for each outstanding recommendation.
The attached Report on the Status of Outstanding Audit Recommendations for June 2005 summarizes the results of our review. We would like to express our thanks to the Interim City Manager, General Manager for Utilities and the various departments participating in this review process.
Conclusion
Based on our review, 9 of the prior period 23 recommendations were implemented, leaving 14 recommendations outstanding. While progress was made in implementing audit recommendations, further efforts are needed to ensure that open recommendations are implemented within a reasonable period. Although recommendations were previously approved by the City Commission and agreed to by management, some recommendations have been outstanding for more than five years. We believe that timely implementation results in direct improvements in efficiency, effectiveness and accountability.