AUDIT COMMITTEE SUMMARY
May 30, 2017
Follow-up Audit of Public Library
Billing and Collection of Fines and Fees
Report Issued February 14, 2017
Follow-up Audit Objective
Determine if Public Library management successfully implemented action plans to address prior audit recommendations noted in the initial audit.
Background
In April 2015, the Office of the City Auditor completed an audit of the Public Library's Billing and Collection of Fines and Fees process. The report was issued on April 7, 2015 and the objective of the audit was to determine if controls over the Library's process for billing and collection of fines and fees are adequate.
The Office of the City Auditor concluded that the Public Library did not have standard processes in place to serve as effective controls to ensure that revenue and expenditures for fines and fees are adequately monitored for accuracy and compliance in the following areas:
* Contract with Unique Management Services for recovery of fines and fees
* Accounting and reporting of revenue and accounts receivable accounts
* Contract with DOCUmation, Inc. for copy and print services
* Contracts with the public for room rentals
* Compliance with City AD's and internal policies for adjustments/corrections to patron accounts
* General IT Controls for the Millennium System
Consequently, a follow-up audit was scheduled.
Audit Scope & Methodology
The audit scope was limited to the recommendations and corrective action plans made in the original report and covered processes within the timeframe from October 2015 to August 2016.
The audit methodology consisted of interviewing Library personnel to obtain an understanding of newly implemented controls and new processes in place for delinquent patron account collection efforts, accounting and reporting of fines and fees, lease payments made to the copy/print vendor, safeguarding controls for printing equipment, and reviews to ensure the accuracy of revenue collected from library meeting...
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