Title
Report on the Status of Outstanding Audit Recommendations (B)
Recommendation
The Audit and Finance Committee recommends that the City Commission accept the City Auditor's report.
Explanation
In accordance with our Fiscal Year 1999-2000 Annual Audit Plan, we completed a Review on the Status of Outstanding Audit Recommendations. Our 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 recommendations previously made by the City Auditor's Office and approved by the City Commission have been adequately implemented by management.
Generally, our procedures consisted of preparing a detailed listing of recommendations outstanding, obtaining evidence of corrective actions and conducting procedures necessary to verify the adequacy of the corrective actions taken by management for each outstanding recommendation.
The City Auditor's attached Report on the Status of Outstanding Audit Recommendations for August 2000 summarizes the results of our review. We would like to express our thanks to the City Manager and the many departments participating in this review process.