VIRGINIA BEACH – The lock-up procedures for police evidence, procurement card purchases by the Convention and Visitors Bureau, and TV franchise agreements with Cox Communications are among the city programs and expenditures slated for a close look in the year ahead by the City Auditor’s Office.
City Auditor Lyndon Remias released a schedule of investigations he plans to complete in the 2017 fiscal year, which begins July 1. The list also includes the Resort Management Office, Parks & Recreation’s grants program, Emergency Medical Services’ new recruitment and retention program, and the operational and financial controls of the Planning Department and the offices of the city attorney and clerk.
The schedule allocates 8,320 hours of work from six staff members to direct audit time for planned audits, attestations and investigations over the fiscal year. Of that amount, coordinating the city’s fraud, waste and abuse hotline and investigating tips from it is expected to take 1,456 hours.
An additional 4,160 hours of staff time is allocated to indirect time for leave, holidays, continuing professional education and administration.
How does the auditor’s office choose which programs to inspect?
“Determining which areas to focus limited audit resources is the key to a successful audit function,” Remias’ schedule document says. “With this in mind, the Office of the City Auditor uses a multi-faceted approach to project planning and selection. Our process includes (1) assessing audit risk; (2) soliciting input from City leadership; and (3) reviewing departmental requests.”
The selection process includes an assessment that measures a number of risk factors, including a program’s complexity, the time since its last audit, public image, rapid growth, council/management concern and turnover of key personnel.
The auditor’s full schedule is detailed here:FY17-Audit-Schedule