CURRENT AUDITS
Continuous Auditing
Continuous auditing leverages technology to test controls and to identify potential red flags in transactions as, or soon after, they occur. We will work with the Department of Finance and other stakeholders to identify high-risk transactions to develop a continuous audit program.
Oracle Time and Labor
The city is implementing Oracle Time and Labor, part of the Oracle Cloud Human Capital Management application suite, to replace Kronos as the city’s timekeeping system. This system is tentatively scheduled to go live in March 2022. We are reviewing the implementation as it progresses to ensure that previously identified timekeeping control weaknesses and compliance risks are addressed cost-effectively.
ATL311
ATL311 is the primary contact for government information and non-emergency services. It primarily operates as a call center, but offers the web portal, mobile app, social media accounts, and mass notification system as other forms of contact as well. During the COVID-19 pandemic, the department saw an overall increase in call volume, while the percentage of calls handled declined. This audit will assess the effectiveness of ATL311’s operations, including its staffing and scheduling.
Fire Fleet Maintenance
We decided to conduct this audit based on the recent concerns of the City Council and in the media. Our risk assessment flagged public safety and deferred maintenance as areas of concern. Atlanta Fire Rescue Department provides fire mitigation, rescue services, and emergency medical services to the city but has experienced a shortage of fire vehicles due to maintenance issues and supply chain backlog,. Because of the lack of working fire apparatus, there is an increased liability to the city regarding the safety of fire department staff and the public. The audit will assess whether operational standards are met regarding preventive maintenance and identify processes that should be implemented going forward to ensure the timely replacement of aging fire fleet.
Moving Atlanta Forward
In compliance with Ordinance #22-O-1369 passed by the Atlanta City Council in May 2022, we will be conducting our second annual review of the Moving Atlanta Forward Infrastructure Program. This audit will continue to review financials and project delivery for the $750 million dollar infrastructure initiative and include a follow-up review on recommendations made in the first Moving Atlanta Forward audit.
Watershed Contracts Amendments, Alternative Procurements, and Extensions
The Department of Watershed Management manages numerous, high-dollar contracts. Contract amendments, extensions, and alternative procurements are inherently risky as they could signal a non-competitive selection of vendors. The audit will assess whether the department has controls in place to ensure it is procuring goods and services fairly.
Controls Over Fuel Consumption
Our last audit found indications of theft due to an inadequate control environment. Improper use of fuel cards, unimplemented system application controls, faulty closed-circuit television infrastructure, and weak operator access controls contributed to the increased opportunity for fuel misuse. This audit will assess whether the Office of Fleet Services has strengthened controls to mitigate the likelihood or detect theft of city fuel.