HomeMy WebLinkAboutAudit Reports - Public - Citywide Mobile Devices - Audit Follow-up - 12/11/2018
Date: December 11, 2018
To: Kevin R. Phelps, City Manager
From: Candace MacLeod, City Auditor
Subject: Audit Follow-up: Citywide Mobile Devices
A citywide mobile device audit was conducted by the City Auditor’s Office in
November 2016. Twenty-six recommendations were made to enhance the efficiency
and effectiveness of the City’s mobile device program. A follow-up audit was
conducted in December 2017, indicating that actions had not been taken by
management to address 18 (69%) of the recommendations. An additional follow-up
was performed in November 2018. Out of the 18 outstanding recommendations, 15
remain open, with an estimated completion date of June 30, 2019. The open items
include:
• Implementing a citywide policy that addresses the management of mobile devices
• Developing controls to safeguard, minimize, or eliminate the storage of City data on
mobile devices
• Monitoring mobile device usage to identify those on the wrong plans or with zero
usage
• Consolidating mobile service providers and instituting citywide standards for voice
and data plans, equipment, and accessories
• Reviewing and updating mobile device allowance criteria and amounts
• Clarifying in policy that receipt of both a device allowance and City-owned device
is prohibited
Please contact me if you have any questions.
Attachment
cc: Chris Anaradian, Assistant City Manager
Michael D. Bailey, City Attorney
Lisette Camacho, Assistant Director of Budget and Finance
Tom Duensing, Assistant City Manager
Chuck Murphy, Director of Innovation and Technology
Vicki Rios, Director of Budget and Finance
_____________________________________________________________________________________
City Auditor’s Office 1 Citywide Mobile Devices Follow-up
Recommendation
Management Response
December 2017
Management Response
November 2018 Status
1.1 The City Manager’s
Office (CMO)
implement a
citywide mobile
device policy which
addresses the
management of
mobile devices.
The City currently utilizes
the City-Paid Mobile
Electronic Devices or
Reimbursement Finance
Administrative Policy
(FAP) No. 4, revised
June 10, 2014, and
Innovation &
Technology Mobile
Device Policy, revised
November 2017. For
network access being
controlled by the City, IT
is currently evaluating a
virtual mobile
workspace solution. A
product
recommendation will
be made by March 30,
2018.
IT has been delayed in
the evaluation of Virtual
Mobile Workspace
technology due to
competing priorities.
The revised
recommendation date
will be June 30, 2019.
Open
1.2 Innovation and
Technology (IT)
implement controls
to ensure only
authorized mobile
devices access the
City’s network.
IT has been delayed in
the evaluation of Virtual
Mobile Workspace
technology due to
competing priorities.
The revised
recommendation date
will be March 30, 2018.
This is accomplished
through the use of our
ActiveSync
implementation. The
implementation of
ActiveSync has to be
approved by the users’
management.
Closed
2.1 IT implement controls
to safeguard,
minimize or eliminate
the storage of City
data on mobile
devices during the
employment
lifecycle of City
personnel.
IT has been delayed in
the evaluation of Virtual
Mobile Workspace
technology due to
competing priorities.
The revised
recommendation date
will be March 30, 2018.
IT has been delayed in
the evaluation of Virtual
Mobile Workspace
technology due to
competing priorities.
The revised
recommendation date
will be June 30, 2019.
Open
3.1 The CMO ensure City
Council approval is
obtained prior to
exceeding
authorized
expenditure
authority.
The CMO has reviewed
the procedures for
controlling mobile
device spending with
Budget and Finance
and currently
expenditures paid
against a purchase
The city implemented
the Financial modules of
Tyler Munis on July 1,
2018. The contracts
module of Munis tracks
expiration and renewal
dates and all
expenditures against a
Closed
_____________________________________________________________________________________
City Auditor’s Office 2 Citywide Mobile Devices Follow-up
Recommendation
Management Response
December 2017
Management Response
November 2018 Status
order and procurement
cards are being
analyzed to ensure
expenditures are
authorized. Additionally,
the planned Enterprise
Resource Planning
software application
has the ability to apply
accounts payable
expenditures and
procurement card
expenditures against
the same purchase
order. Staff is currently
evaluating this
functionality. The CMO
will work with Budget
and Finance to
evaluate whether cell
phone service should
be exempt from the PO
process by March 30,
2018.
contract including
purchase orders and
procurement card
transactions. The system
has the ability to send
notifications within a
specified number of
days prior to contract
renewal or expiration.
Additionally,
expenditures cannot
exceed the contract
‘not exceed amount”
that is entered in the
system.
3.2 The CMO ensure
contracts are
monitored and
renewed, as
appropriate, prior to
their termination
date.
The CMO has reviewed
the procedures for
controlling mobile
device spending with
Budget and Finance
and currently
expenditures paid
against a purchase
order and procurement
cards are being
analyzed to ensure
expenditures are
authorized. Additionally,
the planned Enterprise
Resource Planning
software application
has the ability to apply
accounts payable
expenditures and
procurement card
expenditures against
The city implemented
the Financial modules of
Tyler Munis on July 1,
2018. The contracts
module of Munis tracks
expiration and renewal
dates and all
expenditures against a
contract including
purchase orders and
procurement card
transactions. The system
has the ability to send
notifications within a
specified number of
days prior to contract
renewal or expiration.
Additionally,
expenditures cannot
exceed the contract
‘not exceed amount”
Closed
_____________________________________________________________________________________
City Auditor’s Office 3 Citywide Mobile Devices Follow-up
Recommendation
Management Response
December 2017
Management Response
November 2018 Status
the same purchase
order. Staff is currently
evaluating this
functionality. The CMO
will work with Budget
and Finance to
evaluate whether cell
phone service should
be exempt from the PO
process by March 30,
2018.
that is entered in the
system.
4.1 Budget and Finance
review and update
FAP No. 4, including
clarifying minimal
personal use of City-
owned devices, and
train staff.
The Budget and
Finance Department
will work with the City
Manager’s Office to
update the City’s
mobile device policy by
March 30, 2018.
The Budget and Finance
Department will update
the City’s mobile device
policy by December 31,
2018.
Open
4.2 City Manager’s
Office assign
responsibility for
review of mobile
device usage to
ensure devices are
used appropriately
for business purposes.
Consistent with IRS
Technical Guidelines,
“the IRS will treat the
value of any personal
use of a cell phone
provided by the
employer primarily for
noncompensatory
business purposes as
excludable from the
employee’s income as
a de minimis fringe
benefit.” The CMO will
work with Budget and
Finance to revise FAP
No. 4 consistent with the
IRS Technical Guidelines
by March 30, 2018.
Departments are
responsible for issuance
of devices required by
job duties.
The Budget and Finance
Department will update
the City’s mobile device
policy by December 31,
2018.
Open
4.3 CMO assign
responsibility for the
cancelation or
suspension of
services for mobile
The CMO will work with
Budget and Finance to
revise FAP No. 4 to
assign the responsibility
for management of
The Budget and Finance
Department will update
the City’s mobile device
policy by December 31,
2018.
Open
_____________________________________________________________________________________
City Auditor’s Office 4 Citywide Mobile Devices Follow-up
Recommendation
Management Response
December 2017
Management Response
November 2018 Status
devices not being
used.
devices, including
cancelation or
suspension of services
for mobile devices not
being used, to
Department Directors
by March 30, 2018.
4.4 CMO work with City
departments to
clarify their mobile
device roles and
responsibilities.
The CMO will work with
Budget and Finance to
revise FAP No. 4 to
assign the responsibility
for management of
devices to Department
Directors by March 30,
2018.
The Budget and Finance
Department will update
the City’s mobile device
policy by December 31,
2018.
Open
5.1 Budget and Finance
review existing WSCA
contracts or issue an
RFP to ensure cost-
effective mobile
device services are
provided.
The Budget and
Finance Department
will review the existing
WSCA contracts or issue
an RFP for wireless
service by March 30,
2018.
The City Council
approved an
amendment to the
Verizon contract
extending the term of
the agreement to June
30, 2019 on June 26,
2018. Additionally,
Budget and Finance
contracted with Cost
Control Associates in
August 2018 to review
and audit utility and
telecom bills for errors
and identify
opportunities for cost
savings. The first report
from the vendor is
expected by January
31, 2019.
Open
5.2 Budget and Finance
consider
consolidating
providers and
institute citywide
standards for voice
and data plans,
equipment and
accessories.
The Budget and
Finance Department
will work with the CMO
to review mobile device
standards for
equipment and plans
as part of the update of
FAP No. 4 by March 30,
2018.
The Budget and Finance
Department will update
the City’s mobile device
policy by December 31,
2018.
Open
_____________________________________________________________________________________
City Auditor’s Office 5 Citywide Mobile Devices Follow-up
Recommendation
Management Response
December 2017
Management Response
November 2018 Status
5.3 Budget and Finance
review and update
FAP No. 4 regarding
responsibility for
managing mobile
device contracts, as
appropriate.
The Budget and
Finance Department
will work with the CMO
to update the City’s
mobile device policy by
March 30, 2018.
The Budget and Finance
Department will update
the City’s mobile device
policy by December 31,
2018.
Open
5.4 CMO assign
responsibility for
requesting and
reviewing mobile
device vendor
optimization reports.
The CMO will work with
Budget and Finance to
revise FAP No. 4 to
assign the responsibility
for management of
devices to Department
Directors by March 30,
2018.
The Budget and Finance
Department will update
the City’s mobile device
policy by December 31,
2018.
Open
5.5 CMO develop
controls to ensure
only authorized
employees are
granted access to
mobile device
vendor account
information.
The CMO will work with
Budget and Finance to
revise FAP No. 4 to
assign employees
authorized to have
access to mobile
device vendor account
information.
Additionally, Materials
Management will
contact the mobile
device vendors to
ensure only authorized
employees have
access to online
accounts. These items
will be completed by
March 30, 2018.
The Budget and Finance
Department will update
the City’s mobile device
policy by December 31,
2018.
Open
6.1 Budget and Finance
analyze and update
allowance criteria
and amounts, as
applicable.
The Budget and
Finance Department
will work with the CMO
to update the City’s
mobile device policy
including updating
allowance policies and
procedures by March
30, 2018.
The Budget and Finance
Department will update
the City’s mobile device
policy by December 31,
2018.
Open
6.2 Budget and Finance
review and update
mobile device
The Budget and
Finance Department
will work with the CMO
The Budget and Finance
Department will update
the City’s mobile device
Open
_____________________________________________________________________________________
City Auditor’s Office 6 Citywide Mobile Devices Follow-up
Recommendation
Management Response
December 2017
Management Response
November 2018 Status
allowance policies
and procedures.
to update the City’s
mobile device policy
including updating
allowance policies and
procedures by March
30, 2018.
policy by December 31,
2018.
6.3 City Management
consider provision of
device allowances in
lieu of City-owned
devices, as
applicable, to
enhance efficiencies
and cost-
effectiveness.
The CMO will work with
the Budget and
Finance Department to
update the City’s
mobile device policy
and consider revising
device allowance
guidelines by March 30,
2018.
The Budget and Finance
Department will update
the City’s mobile device
policy by December 31,
2018.
Open
7.1 Budget and Finance
review and update
FAP No. 4, including
clarification that
receipt of both a
device allowance
and City-owned
device is prohibited.
The Budget and
Finance Department
will update FAP No. 4 to
clarify that receiving
both a device and an
allowance is prohibited
by March 30, 2018.
The Budget and Finance
Department will update
the City’s mobile device
policy by December 31,
2018.
Open