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 Audit Reports
Projects In Progress
Projects In Progress
Imprest Cash Audit: Police Department
The objective of this audit is to determine whether the Police Department’s imprest cash funds are properly safeguarded and utilized in compliance with citywide and departmental policies. The audit will cover the period from October 1, 2008 through January 31, 2010. In order to achieve our objective, we plan to perform a count of imprest cash funds, interview appropriate personnel and review supporting documentation of selected transactions. We anticipate issuing a report by June 2010.
Billing and Collections Section Audit
The Office of the City Auditor will be conducting an audit of Billing & Collections Section (B&C) of the Commercial Services Bureau. The objective of the audit is to determine whether B&C is billing for all identified billable services within its purview, evaluate how B&C manages its accounts receivables, and determine the effectiveness of the delinquent collection process. Our audit will include an evaluation of ambulance services billings and collections. The audit will cover the period from October 1, 2007 to September 30, 2009 (fiscal years 2008 to 2009).
In order to achieve our objectives, we plan to test current section practice against written guidelines for billing, collections, and write-offs. We also intend on evaluating the current policies within B&C. Additionally, we will perform a follow-up on previous audit findings and recommendations. We anticipate issuing a report by September 2010.
Queen Mary Capital Improvements Audit Phase II
The objective of this audit is to ensure that Queen Mary capital improvements were performed in compliance with the City Agreement by and between the City of Long Beach and Save The Queen, LLC. The audit covers the period from January 1, 2009 to December 31, 2009. In order to achieve our objective, we will perform tests to verify payment and existence of capital improvements. In addition, we will determine whether improvements were performed as set forth in the City’s Approved Capital Plan. We will also follow up on the issues identified in the prior audit of the Queen Mary capital improvements issued in June 2009. We anticipate issuing a report by May 31, 2010
Health Department Stimulus Funds Audit
The objectives of this audit are to evaluate the Department’s compliance with the requirements of the American Recovery and Reinvestment Act of 2009 (ARRA), as well as the effectiveness of the internal controls over cash disbursements and receipts for ARRA programs.
In order to achieve these objectives, we will interview appropriate personnel, review reports submitted to federal agencies, and related supporting documentation. We anticipate issuing the audit report in April 2010.
1st Quarter 2010 Cash and Investments Audit
The objectives of our audit are to agree cash and investments as to the amount and description as recorded on the City’s books with outside depositories, and to evaluate the City’s compliance with provisions of the California Government Code §53601 and the City’s Investment Policy as of December 31, 2009.
In order to achieve these audit objectives, we will obtain written confirmations by banks; obtain copies of bank reconciliations from Financial Management; interview the Treasury Bureau and Accounting Bureau staff and management; review Treasury’s policies and procedures; and test transactions to determine compliance with the City’s investment policy and government code. We anticipate issuing a report by April 2010.
4th
Quarter 2009 Cash and Investments Audit
The objectives of our audit are to agree cash and
investments as to the amount and description as
recorded on the City’s books with outside
depositories, and to evaluate the City’s compliance
with provisions of the California Government Code
§53601 and the City’s Investment Policy as of
September 30, 2009.
In order to achieve these audit objectives, we will
obtain written confirmations by banks; obtain copies
of bank reconciliations from Financial Management;
interview the Treasury Bureau and Accounting Bureau
staff and management; review Treasury’s policies and
procedures; and test transactions to determine
compliance with the City’s investment policy and
government code. We anticipate issuing a report by
March 2010.
Duplicate Payments Analysis
Consistent with our disbursements audit
function, the Office of the City Auditor is
performing an analysis of vendor payments citywide.
The objective of the analysis is to identify whether
duplicate payments were made to vendors during the
period October 1, 2006 through August 31, 2009. In
order to achieve our objective, we plan on
evaluating vouchers and invoices by department. We
anticipate issuing a report by March 2010.
El
Dorado Park East Follow-up Audit
On February 2005, the Office of the City Auditor
issued a report on its review of the Park’s system
of internal control over collection and deposit of
entrance fees and revenues. The purpose of this
audit was to follow-up on the issues and findings
identified.
To achieve our objectives, we plan to interview
personnel related to the cash collection process and
verify the status of those recommendations. On a
sample basis, we plan to review the cash handling
process to determine whether proper controls have
been implemented.
Staff Contact:
You are encouraged to contact
Olivia Silva Maiser, Director of Communications at 562-570-6434 or at
Olivia.Maiser@longbeach.gov
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