AUDIT COMMITTEE SUMMARY
August 24, 2017
Audit of the Office of the City Manager
Office Expenditures
Report Issued May 3, 2017
Audit Objective
Determine if expenditures are appropriate and in compliance with City directives.
Background
The Office of the City Manager is charged with recommending, implementing, and monitoring policies and procedures that maintain the financial well-being of City government. The office works closely with the Mayor and City Council to ensure that City programs and operations reflect established policy goals and objectives. The Office of the City Manager is funded by the City’s general fund. Expenses for the office were primarily made up of salaries, employee allowances, and travel. In FY2016, expenses totaled approximately $3,182,760.
Audit Scope & Methodology
We reviewed expenses from October 2015 to September 2016.
To obtain an understanding of internal controls, we conducted interviews and walkthroughs with the Assistant to the City Manager, the Special Projects Manager and Department Fiscal Administrator. We reviewed related City Administrative Directives to include A.D. 1.6 Purchasing, 8.3 Accounts Payable, 8.31 Travel, and 8.32 Acceptable Use of City Funds. Additionally, we reviewed the City’s P-card Manual and the City Manager’s employment contract and amendments.
Audit Conclusions
Expenditures within the Office of the City Manager are appropriate and in compliance with City directives. A standard expense review process is in place to ensure validity and reasonableness of expenses. The review includes ensuring that adequate supporting documentation is provided, appropriate segregation of duties exist, and proper authorization is obtained.
No recommendations were made for this audit.