HomeMy WebLinkAboutAudit Reports - Public - Community Action Program - Audit Follow-up - 9/28/2018
Date: September 28, 2018
To: Kevin R. Phelps, City Manager
From: Candace MacLeod, City Auditor
Subject: Audit Follow-up: Community Action Program
An audit of the Community Action Program (CAP) was conducted by the City Auditor’s
Office in 2014. Subsequent follow-up audits were performed in 2016, which identified six
open items, and 2017, which identified two open items.
In September 2018, an additional follow-up was conducted to ensure actions were
taken by management on the outstanding recommendations. Both items remain open
as follows:
• Enhancing controls to ensure utility payments are monitored for leased premises
• Implementing a new data system once developed by the State of Arizona
An additional follow-up will be performed in 2019 to ensure action has been taken to
address the outstanding audit recommendations.
Please contact me if you have any questions.
Attachment
cc: Michael D. Bailey, City Attorney
David Beard, City Engineer
Lisette Camacho, Assistant Director of Budget and Finance
Tom Duensing, Assistant City Manager
Jack Friedline, Assistant City Manager
Vicki Rios, Director of Budget and Finance
Stephanie Small, Director of Community Services
Michelle Woytenko, Director of Field Operations
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City Auditor’s Office 1 CAP Audit Follow-up
Recommendation
Management Response
March 2017
Management Response
September 2018 Status
5.A Public Works should
ensure adequate
controls have been
developed over the
monitoring of utility
payments for leased
premises.
Public Works does not
have control over
leases or leased
properties and is unable
to do so with current
staffing levels. This will
remain a risk until
controls exist. A “Real
Estate Coordinator”
position was requested
to support this through
the FY18 budget
process. There is
currently no anticipated
completion date.
The Engineering
Department hired a
Real Estate Program
Manager in January,
2018. The Real Estate
Program Manager is in
the process of
developing a lease
close-out checklist for
departments to follow
when closing out a
lease with an outside
entity. It is anticipated
that a draft of the lease
close-out checklist will
be completed and sent
to department heads
for review by October
31, 2018 and finalized
by January 31, 2019.
Open
9.B CAP should follow up
on CAP60
procedures, data
storage and access.
The State/DES initiated
CAP60 as the statewide
system for CAP
agencies. City IT staff
and the City Attorney’s
Office reviewed the
CAP60 computer
agreement and
approved. State/DES
currently funds the
CAP60 system and is
aware of security
concerns. State/DES is
reviewing contract
language to address
confidential data and
system storage for CAP
agencies using CAP60.
Once this occurs, then
DES and CAP will
complete a new
contract agreement
with CAPLuck, Inc. to
include specific
language on data
Implementation of a
new statewide data
system has been put on
hold due to a recent
audit. Once the audit is
complete, the State will
resume the search for a
new system. There is no
anticipated
implementation date at
this time.
Open
_____________________________________________________________________________________
City Auditor’s Office 2 CAP Audit Follow-up
Recommendation
Management Response
March 2017
Management Response
September 2018 Status
storage. This should be
resolved by June 30,
2018.