The objective of this audit is to evaluate the adequacy of internal controls over collection and deposit of revenues at selected sites within the department of Parks, Recreation and Marine. To achieve our objective we plan to interview key personnel, conduct observations of key processes, and review supporting documents to ensure that appropriate controls are in place to safeguard City revenues. We will also verify the status of recommendations made in the El Dorado East Regional Park Follow-Up Audit issued in September 2010. We anticipate issuing a report by March 2012.


The Office of the City Auditor will be conducting an audit to determine how the City manages its accounts receivable and assess the effectiveness of the delinquent collection process. 
The audit will be performed on accounts receivable outstanding as of March 31, 2011.


The objective of this audit is to determine the composition and reasonableness of the factors that drove the water and sewer rate increases initiated by the Water Department during the period of October 1, 2008 through September 30, 2011. To achieve our objective we will interview key personnel, analyze financial data and review supporting documentation. We anticipate issuing a report by June 2012.