Auditor News

Articles 1 to 10 of 22
Selected JOC Construction Contracts, Audit No. 1804
Job order contract (JOC) proposal evaluation phase cost controls can be improved through guidelines for evaluating and negotiating job order costs, monitoring subcontractor selection requirements, and ensuring required reviews and approvals occur and are documented. As well, effective project delivery phase cost controls can be improved through better monitoring of subcontractor use and costs and ensuring the required performance and payment bond coverage. Further, specific records retention guidance can improve the efficiency and consistency of contract administration.
Police On-Body Cameras, Audit No. 1808
The audit found that technology access controls can be improved, such as ensuring the least privilege access principle is followed. In addition, On-Body Camera (OBC)-related policy enforcement can be improved. Videos are not consistently tagged and categorized, some documentation was not consistently retained, and supervisors did not have access to system reports for efficient reviews. As well, SPD can improve its OBC program policies and procedures to enhance its policies for greater transparency and clarity.
Intelligent Transportation Systems, Audit No. 1803
Risks surrounding ITS have not been adequately identified, evaluated and managed. Additionally, few policies and procedures have been formalized, and vendor service agreements have not been properly maintained and managed. Overall, strategic planning and additional performance data may help ITS more effectively plan for future improvements.
Development Agreements, Audit No. 1809
The Planning and Development Services department did not have formal procedures to track development agreement requirements, and written guidance was not available. Records retention periods for some development agreement-related records were not identified, and user access to the CDS was granted on a case-by-case basis rather than by role or function.
Miscellaneous Expenses, Audit No. 1805
Management control over Small Tools & Equipment purchases can be improved, and about 20% of the expenses should be recorded in different accounts. Additionally, Office Supply costs and the related contract can be better managed.
E-Verify Compliance During FY 2016/17, Audit No. 1802
The six selected City contractors and five of their subcontractors currently appear to comply with the State requirement to use the Federal E-Verify program to confirm employment eligibility of their employees working on City contracts.
Scottsdale Arts Contract, Audit No. 1807
The audit found that Scottsdale Arts underspent approximately $202,000 of purpose-restricted City funding, art maintenance funds have not increased in proportion to new art acquired, Scottsdale Arts is not progressing in efforts to become more independent of City funding, and contract oversight of program management and public transparency can be improved.
Independent Review of Scottsdale City Court's Compliance with Minimum Accounting Standards, Report No. 1811
This independent review is required by the Arizona Supreme Court, Administrative Office of the Courts, triennially. This agreed-upon procedures report is intended solely for the information and use of the Administrative Office of the Courts in evaluating the City Court’s compliance with its minimum accounting standards.
WestWorld Marketing & Concession Contracts - Audit No. 1806
The audit found that a more fully developed marketing plan may help improve marketing effectiveness. Concession revenues were generally reported in accordance with terms, but exceptions were not documented and some terms are unclear. Further, several aspects of contract administration should be improved.
Capital Projects: Project Management and Allocated Charges - Audit No. 1710
This audit found that CPM staffing levels and performance goals should be reevaluated and payroll charge detail provided to client departments. Additionally, capital project overhead could be more equitably assessed and budgeted.
Patrol Operations - Audit No. 1703
FY 2016/17 Patrol position reductions have had limited effect on the operational measures previously reported by the Center for Public Safety Management for FY 2014/15. There were no significant changes in emergency response times, slightly higher average occupied times, and slightly fewer Patrol units responding per call. Also, with 13 fewer positions, Patrol is spending slightly more of its time on reactive calls than previously, but specialty units augment Patrol’s proactive time.
Commercial Solid Waste Operations - Audit No. 1706
The audit found that the department’s vehicle management system has not been successfully implemented since 2014 and sudden rate increases have made the City’s Commercial Solid Waste services seem noncompetitive. Additionally, the contracted rate study could have been more relevant and further operational improvements can be made.
Pavement Operations - Audit No. 1704
City staff has not provided City Council with pavement condition index (PCI) standards, comparative data or treatment costs to inform policy discussions. For example, over the last ten years the City’s PCI has been rated in the “Very Good” range, the second highest rating segment. Further, improved coordination with other departments can maximize effective use of resources and certain operational practices can be improved.
Benefit Claims Processing - Audit No. 1707
Our contracted audit specialists concluded that the plan administrator, Cigna, processes medical claims with a high degree of accuracy when compared to industry standards, but prescription claims processing is not as accurate as industry standards. In addition, the City’s Summary Plan Description documents may be improved. As well, we determined that certain aspects of contract administration can be improved.
Software Acquisition and Implementation - Audit No. 1708
This audit found that software acquisition and implementation projects need more consistent guidance and oversight. Some key project tasks and types of activities were not being addressed, such as defining software goals, conducting adequate market research, and identifying and planning for risks. As well, documentation was not always created or retained, such as proposal evaluations and software test plans.
Destination Marketing Contract - Audit No. 1705
Performance measure goals and results could be more relevant by separating City activity from total activity, and financial oversight of the contract and contract administration can be improved.
E-Verify Compliance During FY 2015/16
Seven City contractors and eight of their subcontractors were selected for testing. Most contractors and subcontractors are currently using the E-Verify system. Three contractors provided documentation for all but one or two of the selected employees. One subcontractor did not provide documentation for its three selected employees.
FY 2015-16 Financial and Compliance Audit - Report 1701
The City's external accounting firm stated they obtained reasonable assurance that the City’s financial statements fairly present, in all material respects, the financial position, changes in financial position and cash flows of the specified activities and funds.
Preventative Maintenance and Repair - Report 1608
Repair Improved data collection and quality controls are needed before reliable analysis can be performed. Additionally, a strategic plan, policies and procedures, and performance analyses are needed to aid effective resource management.
Northsight Blvd Extension Contract - Report 1615
Contractor cost proposals, pay requests and changes were not adequately reviewed. Contract terms regarding cost structure terms were not always enforced, and some may need further clarification. Additionally, specific guidance for contract documentation would improve consistency of contract administration and records retention.
Biennial Certified Audit of the City's Land Use Assumptions, Infrastructure Improvement Plans and Development Impact Fees - Report 1602
The first biennial certified audit, conducted by Raftelis Financial Consultants, Inc., has concluded there are no inequities in implementing the City’s plans and imposing its development impact fees. The required public hearing for this audit is scheduled for the Council's October 10, 2016, regular agenda.
Commercial Solid Waste Operations - Audit No. 1706
The audit found that the department’s vehicle management system has not been successfully implemented since 2014 and sudden rate increases have made the City’s Commercial Solid Waste services seem noncompetitive. Additionally, the contracted rate study could have been more relevant and further operational improvements can be made.

Contact Information

City of Scottsdale - City Auditor
7447 E. Indian School Road, Suite 205
Scottsdale, AZ 85251
P: 480-312-7756
F: 480-312-2634

Hours: Monday - Friday, 8 a.m. to 5 p.m.