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CITY OF WEST PALM BEACH
INTERNAL AUDITOR’S OFFICE
AUDIT PLAN FOR FISCAL YEAR 2011/2012
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
Goal
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
STAFFING
This audit plan is based on four audit professionals working 2,088 during the year, as follows:
Internal Auditor
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2,080 |
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| Deputy Internal Auditor |
2,080 |
| Assistant Internal Auditor |
2,080 |
Available Audit Hours
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6,240 |
AUDITS AND PROJECTS
Continuous Auditing
In an effort to accelerate and broaden annual audit activities, our reviews of control systems and ongoing programs will be increased through continuous auditing.
While planning and implementation is ongoing, additional time is being dedicated to develop detailed steps for each key control area to be tested.
Contract Audits
Contracts will be reviewed for compliance with contract provisions. One professional services and one construction services contract will be selected for audit.
Grants Management and Internal Controls Education, Awareness and Follow Up
Education and awareness for grants and internal controls will continue to be provided. A follow up to the grants assessments, training and grants management tools provided at the beginning of fiscal year 2010/11 will be performed to determine the effectiveness and need for further efforts.
Carry Over 2010/11 Audits
It is anticipated that at least one audit will be in progress at the end of the fiscal year 2010/11 and carried over into next fiscal year 2011/12.
OTHER ACTIVITIES
Assistance to City Commission
This time is allocated to respond to City Commission requests for information, reports, research, analysis, budget issues or any other assistance the Commission may require.
Special Reviews and Investigations
This time will be used for special reviews on issues that arise during the year. This time includes activities and investigations reported to the Internal Auditor's Office and, when applicable, coordination of activities or work performed on behalf of law enforcement, the state attorney's office, or inspector general.
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.
Follow-Up On Audit Findings
This 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.
Annual Report
This time is designated for the preparation of the Annual Report on Activities.
ESTIMATED STAFF HOURS
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FISCAL YEAR 2011/2012
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PLANNED ACTIVITIES |
ESTIMATED
HOURS |
TOTAL
HOURS |
% |
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| DIRECT TIME: Audits and Projects |
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2,700 |
43% |
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| Continuous Auditing - Planning and Implementation |
400 |
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Continuous Auditing - Control Systems |
900 |
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| Continuous Auditing - Grants and Stimulus Funds |
400 |
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| Contract Audits |
600 |
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| Grants Management and Internal Controls Education, Awareness, & Follow Up |
200 |
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| Carry-Over 2010/11 Audits |
200 |
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| DIRECT TIME: Other Activities |
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1,150 |
18% |
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| Assistance to City Commission |
400 |
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| Special Reviews and Investigations |
400 |
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| Consulting Services |
230 |
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| Follow-Up on Audit Findings |
80 |
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| Annual Report |
40 |
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| INDIRECT TIME |
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2,390 |
38% |
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| Administrative and Meetings* |
1,200 |
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| Training |
240 |
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| Leave |
566 |
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| Holidays |
264 |
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| Furlough |
120 |
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| *Includes Professional Staff Time Spent for Administrative Support |
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| TOTAL TIME |
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6,240 |
100% |
Phone: (561) 822-1380
Mailing Address: P.O. Box 3366 West Palm Beach,
Florida 33402
Physical Address: 401 Clematis St., 5th Floor, West Palm Beach, Florida 33401
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Knighton Award
ANNUAL
REPORT
AUDIT REPORTS
AUDIT
COMMITTEE MEETINGS 
AUDIT
PLAN