Audit Committee

AGENDA Audit Committee Tuesday, August 21, 2018 4:45 p.m. – 5:45 p.m. City Hall, Room 103 A. Approval of the Thursday, June 21, 2018 Meeting Minutes B. Update on the FY18 Work Plan C. FY19 Work Plan – Audits to consider:  County-wide P-card Review  Corrections Department - Diversion Center  Police – Audit of the ACCPD Promotion Process  SPLOST – Update related to meeting with Commissioner Link D. General Information Update E. Items for Discussion at next meeting F. Upcoming Meeting Schedule Note: The Audit Committee Meeting is open to the public. However, public comments are not received unless the Committee Chair requests that an individual provide information to the Committee. O FFI CE O F O P ER A TI O N AL A N AL YSI S T H E U NI F I E D G O V E R NM E N T O F A T H E NS - C L A R K E C O UN T Y , G E O R G I A 300 College Avenue, Suite 202  Athens, Georgia 30601  (706) 613-3012 www. at h en sc lar k e c o unt y. c o m / 2 3 6 / O per at i on al - An al ys is - Of f i ce  AUDIT COMMITTEE MEETING MINUTES Thursday, June 21, 2018 Committee Members Present: Visiting: Commissioner Diane Bell, Committee Chair Chris Dowd, Flagpole Magazine Commissioner Jared Bailey Chad Whitley, Athens for Everyone Commissioner Kelly Girtz Lee Shearer, Athens Banner Herald Staff: Stephanie Maddox, Internal Auditor Deborah Allen, Recorder Jill Arquette, Management Analyst Bola Abodunrin, Student Intern Committee Chair Bell called the meeting to order at 4:15 PM. A. Approval of Minutes: The Committee unanimously approved the Minutes from the April 19, 2018 meeting. B. Operational Analysis Update on the FY18 Work Plan: Internal Auditor Maddox provided a status update on the annual work plan.  Central Services Department – Fleet Management  Public Utilities Department – Water Business Office  Sheriff’s Office C. Revised Scope for audit of the Sheriff’s Office (SO) Internal Auditor Maddox reported, during the course of the audit of the Sheriff’s Office (SO), the Audit Team became aware of new information, unrelated to the scope that required additional review. Internal Auditor Maddox proposed revising the scope of the SO audit to include the new information. The Committee approved a revision of the scope for the audit of the SO. D. Additional Discussion Items The Internal Auditor will conduct further research regarding an audit of SPLOST and will discuss at the next meeting.  Future Audits to consider:  County-wide P-card Review  Corrections - Diversion Center  Police – Audit of the ACCPD Promotion Process  SPLOST Page 1 of 2 The next Audit Committee Meeting will be Tuesday, August 21, 2018 at 4:45 p.m. The meeting adjourned at 5:25 PM. Page 2 of 2  Audits Projects Conducted by the Office of Operational Analysis 1994-2017 Year Year Audit Audit Issued Issued Airport Instructional Technology Airport Administration Computer Information Services 1994 Airport Services (part of Central Services prior to 1994) Airport Maintenance Operations & Organization 2008 Juvenile Court Attorney's Office Leisure Services Administration Board of Elections Arts & Nature Park Services Building Inspection Department Recreation Building Inspection Administration Organization & Operations 2002 Building Construction Inspection Summer Camp Program 2016 Building Inspection Community Protection 2008 Department Performance Audit 2017 Building Inspection Community Protection Follow-up 2009 Marshal Services (currently CPD) 2003 Magistrate Court 1997 Operations & Organization 1994 Managers Office Central Services Administration Administration Emergency Management Office Animal Control Geographic Information Office Internal Support Office of Sustainability Landscape Management Organizational Development Facilities Management Public Information Office 800MHZ Radio System SPLOST Fleet Management: Administrative Issues 1994 (prior to 1994 part of Transportation & Public Works) Mayor & Commission's Office Mayor's Office Clerk of Superior and State Court Clerk of Commission Records Retention and Storage 2000 Commission's Office Operations & Organization 2009 Misdemeanor Jurisdiction 1997 Cooperative Extension Municipal Court Corrections Staffing Workload 2007 Administration Food Services Planning Department Security Operations Operations & Organization 1994 Diversion Center Operations & Organization 2004 Inmate Labor Cost Analysis Audit 1994 Police Services District Attorney Centralized Crime Investigation Command Economic Development Police Strategic & Professional Dev Community Outreach (Survey) 2000 Finance Field Operations Bureau Administration Support Services Bureau Accounting Follow-up:1997 Report & SPO Promotion 2000 Financial Services M&C Agenda Item-Retention/Recruitment 2002 Budget Management Operations & Organization 1997 Purchasing 1996 Special Operations Central Communications Fire & Emergency Services Administration 2009 Probate Court 2000 Fire Prevention Fire Suppression Public Utilities Emergency Management Administration Construction & Project Management Housing & Community Development Plant Operations Human & Economic Development 2009 Engineering Management Human Resources Sheriff Administration Administration Benefits & Wellness Sheriff Jail Employment 2001 Sheriff Field Compensation & Payroll Field Operations & Jail Issues 1998 Personnel 1995 Overtime Usage 2005 F:\AUDITOFC\Audit Committee\FY19\August 21 (rescheduled from 8.16)\Meeting Handouts\Audits Projects Conducted by Operational Analysis 1994-2017.xlsx 8/15/2019  Audits Projects Conducted by the Office of Operational Analysis 1994-2017 Solid Waste Administration Landfill Collection Water Resources Year Operations & Organization 2011 Superior Court Administration Superior Court One Superior Court Two Superior Court Three Superior Court Four Mental Health Treatment & Accountability Court Probation Services: 2003 Cost & Revenue Estimates for In-house Provision of Misdemeanor Probation 2007 State & Municipal Courts 2007 State & Municipal Courts 2001 Pretrial Intervention Program and Associated Costs Tax Assessors Tax Commissioner Administration Delinquent Tax Property Tax Motor Vehicle Division 1994 Transit Operations Maintenance Administration Demand Response Transportation & Public Works Administration Storm Water Management Engineering Streets & Drainage 2003 Traffic & Operations Soil Erosion 2005 Soil Erosion (staffing requests for additional 2007 inspector positions for Building Inspections & Soil Erosion Follow-up Traffic Engineering F:\AUDITOFC\Audit Committee\FY19\August 21 (rescheduled from 8.16)\Meeting Handouts\Audits Projects Conducted by Operational Analysis 1994-2017.xlsx 8/15/2019