Internal Auditor's Office
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KNIGHTON AWARD  Knighton Award

The City of West Palm Beach Internal Auditor’s Office has once again been recognized by the National Association of Local Government Auditors (N.A.L.G.A.) for excellence in auditing. (more details)
 
INTERNAL AUDIT OFFICE
P.O. Box 3366
West Palm Beach, FL 33402

Phone (561) 822-1380

 
   

CITY OF WEST PALM BEACH
INTERNAL AUDITOR’S OFFICE
AUDIT PLAN FOR FISCAL YEAR 2007/08



MISSION
Contribute to the City’s successful achievement of its mission, vision, goals, and objectives by promoting efficiency, effectiveness, economy, and integrity.


VISION
To be a highly respected service organization and a catalyst for positive change.


GOALS AND OBJECTIVES


GOALS

Perform audits and provide other services to help the City achieve the highest effectiveness and efficiency with integrity.

Organizational Objectives

• Promote adequate systems of internal control
• Improve operational efficiency and effectiveness
• Advance contract compliance and fiscal responsibility
• Optimize value received from City resources
• Increase awareness and understanding of emerging issues

Functional Objectives

• Expand staff knowledge, skills, and abilities
• Stay current on issues and trends affecting governments
• Increase audit effectiveness
• Provide customer valued audit and consulting services
• Meet government auditing standards

PERFORMANCE INDICATORS

  Target/ Benchmark
  • Percent of direct time to available time
    		•  78%
  • Percent of staff fulfilling training requirements

    		• 97%
  • Percent of customers rating services as adding value
    		•  100%
  • Percent of special requests completed timely

    		•  100%
  • Percent of recommendations accepted

    		•  93%

    STAFFING
    This audit plan is based on four audit professionals, a management analyst professional, and an administrative assistant. With this staffing plan, the total hours will be:
    Internal Auditor
    		 2,096
    Deputy Internal Auditor 2,096
    Management Analyst 2,096
    Assistant Internal Auditor
    2,096
    Available Audit Hours
    		10,480
    Administrative Assistant
    2,096
    Total hours
    12,576


    AUDITS


    PAYROLL SYSTEM AUDITS

    Audits of selected segments of payroll were performed during FY 2005/06 and FY 2006/07. An additional audit of the payroll system is scheduled and will consist of a review of the City’s compliance with Federal tax and regulatory reporting requirements.


    ENGINEERING SERVICES

    This audit was included in the FY 2005/06 and FY 2006/07 plans; however, other activities were given priority. The audit will include an evaluation of engineering services performed by staff and contract consultants including planning, estimating, scheduling, and monitoring work. The audit will also include an evaluation of the types of contracts used for engineering services. If applicable, examinations of engineers’ price estimates will be included.


    CONTRACTS

    These audits will include reviews of payments to the contractors and contractor compliance with terms and conditions of contracts. We plan to select various contracts with at least one each from Public Works and Public Utilities.


    TAKE HOME VEHICLES

    This audit will focus on reviewing current policies and practices and on determining the cost to the City of providing take home vehicles to employees.


    GRANTS MANAGEMENT

    The Police Department has experienced some “disconnects” between their department and Finance and has requested we look at the management of law enforcement forfeiture and grant funds. The audit will focus on the processes and assigned tasks and responsibilities relating to the management of these funds.


    AUDITS IN PROGRESS

    Two audits are expected to be in progress at the end of the fiscal year.


    OTHER ACTIVITIES


    ASSISTANCE TO MAYOR AND COMMISSIONERS

    This time is designated to respond to requests for information or help in specific areas not requiring an audit. Requests may include financial analyses, collection of data, and research. This time would also be used in the event of a hurricane to review contractor invoices.


    CONSULTING SERVICES

    This time will be used to respond to requests for procedural guidance and other advisory services, such as, participation on various committees and review of draft policies and procedures.


    REVIEWS AND FOLLOW UP

    This block of time is allocated for working with City staff to implement audit recommendations. Included are subsequent reviews that may be necessary to determine if reported actions have, in fact, been implemented and are working.


    SPECIAL REQUESTS/PROJECTS

    This time is designated for special requests and unanticipated projects.


    INTERNAL AUDITOR’S OFFICE
    PLANNED AUDIT ACTIVITIES AND ESTIMATED STAFF HOURS
    FISCAL YEAR 2006/07

    PLANNED ACTIVITIES DEPARTMENT ESTIMATED HOURS
         
    DIRECT TIME    
         
    Audits and Projects    
    Payroll System Human Resources 750
    Engineering Services Public Utilities 1,200
    Contracts Public Work 1,200
    Take Home Vehicles   600
    Grants   1,300
         
    Other Activities    
    Assistance to Mayor and City Commissioners   300
    Consulting Services   300
    Reviews and Follow-Up   150
    Special Requests and Projects   400
    Annual Report   80
         
    TOTAL DIRECT TIME   7,080
         
    INDIRECT TIME    
         
    Administration and Meetings   1.852
    Audit Support   1,816
    Training   500
    Leave   800
    Holidays   528
         
    TOTAL INDIRECT TIME   5,496
         
    TOTAL TIME   12,576
         
         
    Phone: (561) 822-1380
    Address: P.O. Box 3366 West Palm Beach, Florida 33402
     
    ANNUAL REPORT
    The Annual Report is designed to provide a summary of our activities and the results of our work for the year. It also provides costs of operations and performance measurements.
    VIEW THE ANNUAL REPORT
    arrow AUDIT REPORTS
    The Online Audit Library holds a listing of Internal Auditor's audits performed since 1999.
    arrow ISSUED REPORTS


     
     
    AUDIT COMMITTEE MEETINGS
    Meetings are held every third Friday of each month at 8:30 a.m., Room 519, City Hall.
    VIEW THE MEETING SCHEDULE

     

    AUDIT PLAN
    View our goals, objectives, performance measures, audits, and other activities for this fiscal year.
    VIEW THE AUDIT PLAN FOR 2007/08
     
     
     
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