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Review of Landlord Permit Revenues (B)
Explanation
In accordance with our Annual Audit Plan, the City Auditor's Office has completed a Review of Landlord Permit Revenues. The primary objective of this phase of our audit was to evaluate the system of management control over the billing and collection of landlord permit revenues. We previously issued an interim report related to driveway parking plans and departmental performance measurement data. During our review, we interviewed key personnel, analyzed operating data and evaluated management controls.
Based on the results of our review, we believe that opportunities exist for the Code Enforcement Division to strengthen the billing and collection process for landlord permits. Our report, which includes a response from the City Manager, is attached for your review. The report provides several recommendations related to reviewing options for collecting delinquent landlord non-compliance fees, developing a written procedures manual to document the landlord permit process, and utilizing the enhanced functionality of the Master Parcel System to better monitor trends and progress for landlord permit payments.
We request that the Committee recommend the City Commission accept our report and the City Manager's response. Also, in accordance with City Commission Resolution 970187, Section 10, Responsibilities for Follow-up on Audits, we request that the Committee recommend the City Commission instruct the City Auditor to conduct a follow-up review on recommendations made and report the results to the Audit, Finance and Legislative Committee.
Recommendation
The City Commission: 1) Accept the City Auditor's report and response from the City Manager; and 2) instruct the City Auditor to conduct a follow-up review on recommendations made and report the results to the Audit, Finance and Legislative Committee.