Audit Committee

AGENDA Audit Committee Wednesday, April 10, 2019 5:30 pm – 6:30 pm City Hall, Room 103 A. Approval of the Wednesday, March 6, 2019 Meeting Minutes B. 2018 Work Plan  Sheriff’s Office  Public Utilities Department – Water Business Office  Central Services Department – Fleet Management Program C. General Information Update D. Items for Discussion at next meeting The next meeting is scheduled for Wednesday, May 9, 2019 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 N I F I E D G O V E R N M E N T O F A T H E NS -C L A R K E C O U N 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 STATUS REPORT DATE: April 10, 2019 TO: Audit Committee FROM: Stephanie Maddox, Internal Auditor SUBJECT: Status of the 2018 Audit Work Plan The following table summarizes the current status of each audit according to audit stages. Please find a description of the audit stages below. WORK IN PROGRESS Status Completion Audit Percentage indicates completion level Forecast Operational Audit of the Pre-Audit Planning – 100 % March 2019 Clarke County Sheriff’s Office Discovery Stage – 100% Analysis – 100 % Conclusions – 100% Recommendations – 100% Public Utilities Department – Pre-Audit Planning – 100 % April 2019 Water Business Office Discovery Stage – 100% Analysis – 65% Conclusions – 75% Recommendations – 75% Central Services Department – Pre-Audit Planning – 90 % May/June Fleet Management Program Discovery Stage – 50% 2019 Analysis – 25% Conclusions – 0% Recommendations – 0% Audit Stages PRE-AUDIT PLANNING: OOA staff conducts literature reviews, identifies benchmark communities, creates the pre-audit survey(s), and prepares a list of documents to request from various ACC departments related to the audit client. OOA staff schedules a pre-conference meeting with the audit client/department leadership to discuss the audit process, the timing of fieldwork, and answer any questions. DISCOVERY: Interviews, information validation, observations and surveys. As this stage is critical to the preparation of a complete and meaningful audit, it consumes the majority of time involved. ANALYSIS: Assigning meaning/value to the information; determining what it reveals related to the scope of the audit. Defines systems, processes and practices in terms of effectiveness and efficiency. CONCLUSIONS: Identifies and describes constraints and opportunities regarding developments and implementation of needed improvements. RECOMMENDATIONS: Suggests action that can be taken in consideration of the constraints and opportunities.