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While most Utility Billing transactions were properly authorized and applied correctly, we found a small number of errors that indicate a more thorough management review is needed. As well, billing system access should be reduced or adequately monitored.
This audit was conducted to evaluate the effectiveness and accuracy of Business Services' water, wastewater and solid waste billing services and billing system controls.
While most Utility Billing transactions were properly authorized and applied correctly, Utility Billing controls did not effectively prevent or detect some errors. We found a small number of errors in billing entries that indicate a more thorough management review is needed. Also, a few billing rates did not match the Council-approved rates, with some resulting in billing errors. Other rate discrepancies were attributed to past negotiated or special commercial solid waste rates or incorrect account information in the billing system.
Certain staff in other areas, such as Water and Remittance Processing, have system access to adjust billings, and this access should be removed or adequately monitored.
Business Services management agreed with the audit recommendations.