AUDIT COMMITTEE SUMMARY
May 5, 2015
Follow-up Audit of Finance Department
San Antonio eProcurement System (SAePS) Controls
Report Issued February 10, 2015
Background
In December of 2012, the Office of the City Auditor completed an audit of the Finance Department's Purchasing Division. The objective of the audit was as follows:
Determine if purchasing controls within the SAePS application are adequate.
The Office of the City Auditor found that Purchasing did not have adequate controls to monitor user access, prevent shoppers from circumventing the SAePS system, and ensure internal catalogue pricing is accurate. Additionally, Purchasing did not update the City's Procurement Policy and Procedures Manual to reflect changes due to the implementation of SAePS.
Follow-up Audit Objective
Determine if the Finance Department (Finance) successfully implemented action plans to address prior audit recommendations relating to SAePS controls.
Audit Scope and Methodology
The audit scope was limited to the recommendations made in the original report and corresponding action plans and included reviewing data from fiscal year 2014.
Audit Conclusion
Yes, Finance has successfully implemented action plans that address all recommendations from the previous audit. This includes:
· redesign of the process for providing users with SAePS access
· updating the City's Procurement Policy and Procedures Manual to reflect current procurement business processes associated with SAePS
· implementing additional procurement processes to track and monitor "after the fact" purchases
· implementing stronger business process controls to ensure the internal catalogue pricing is accurate
Recommendations
Since all action plans were effectively implemented, we made no recommendations.