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OIG No. 25-01 Insurance Compliance Controls in BTR Renewals"I B »70RG Joseph M.Centorino,Inspector General TO:Honorable Mayor and Members of the City Commission FROM:Joseph M.Centorino,Inspector General DATE:February 5,2025 PROJECT:Insurance Compliance Controls in BTR Renewals OIG No.25-01 The City of Miami Beach Office of the Inspector General (OIG),in conjunction with the Finance Department and the Risk Management Division,seeks to establish a procedure which ensures that the Risk Management Division thoroughly reviews all contractors requiring insurance for compliance before approving the renewal of a Business Tax Receipt (BTR). INSURANCE REQUIREMENT FOR A ROLL-OFF COMPANY Section90-196 (a):Each private waste contractor must maintain throughout the entire effective period and/or term of its business tax receipt and/or franchise agreement,whichever term is longer,the following required insurance coverage: (1)Commercial general liability,in the amount of$1,000,000.00 per occurrence for bodily injury and property damage.This policy must include coverage for contractual liability and specifically re-state the indemnity agreement set forth in section 90-195.The city must be named as an additional insured on this policy. (2)Automobile liability,in the amount of $1,000,000,00 per occurrence for bodily injury and property damage,covering all vehicles owned,leased,or used by the contractor within the limits of the city.The city must be named as an additional insured on this policy. (3)Workers'compensation and employer's liability,as required by state law. During a sanitation fee Roll-Off audit,OIG auditors detected that several Roll-Off companies held active Business Tax Receipts (BTRs),but were not meeting the insurance requirements specified in City Code Section 90-196.In response,the OIG promptly contacted Risk Management, Customer Service Directors,the Assistant City Manager,and the Chief Financial Officer to review and clarify the BTR application and renewal process. Manny Marquez,Assistant Finance Director,confirmed that there is an established process to review the insurance requirements during the initial application for a BTR.However,the renewal process does not currently include a step for Risk Management to verify that contractors maintain a policy that meets the City's minimum insurance requirements before the BTR is renewed. Initially,this issue was thought to be limited to the Sanitation Department.However,it was later identified as a citywide problem affecting not only Roll-Off companies but also other types of Page 1 of 3 contractors.For example,in 2024,Customer Services provided a list indicating 189 cases involving various businesses,including charter boats,bicycle rentals and repairs,motor scooter rentals,tour operators,transportation services,valet parking,and others,where contractors did not have a direct agreement with the City. OIG auditors contacted the Information Technology Department,specifically an Energov specialist,to inquire whether the system could allow contractors to upload their Certificates of Insurance (COis)during the renewal process.The specialist confirmed that this feature is available. RECOMMENDATIONS: 1.The Office of Inspector General (OIG)recommends establishing a procedure to place a hold on all BTR renewals requiring insurance verification unless proper insurance coverage is confirmed. 2.Customer Services in the Finance Department should notify applicable businesses to provide a COi during the renewal process. 3.Risk Management should promptly download the COi,review it for compliance with requirements,and,if compliant,approve and release the hold on the application. 4.Once the hold is released,businesses should be notified that they have met the insurance requirements,enabling them to pay and renew their BTRs. 5.The OIG also recommends that the City Administration ensure that sufficient staff is available to the Risk Management Department to manage this process effectively. EFFECT: Failing to have a procedure that ensures that the Risk Management Division thoroughly reviews contractor insurance compliance before approving the renewal of a BTR can lead to increased exposure to liability and financial loss,as uninsured contractors may cause accidents or damage for which the City of Miami Beach could be held responsible.Additionally,improper insurance verification oversight compromises the city's ability to safeguard taxpayer funds,maintain operational integrity,and ensure that contractors meet legal and safety standards. MANAGEMENT RESPONSE: As discussed in our meeting with the Inspector General's Office,Risk Management (Risk),and the Finance Department Business Tax Section,with the assistance of the Information Technology Department,this July 2025,we will be implementing the following automated process for businesses deemed needing RM [Risk Management]review and approval of Certificates of Insurance (COi)on an annual basis: BTR INSURANCE PROCESS: 1.Plan Module BLPL [Business License Plan]yearly renewal (test configuration)either before or after BTR renewals 2.Customer would then upload document which triggers a notification to Risk Management 3.Risk Management performs a review of insurance documentation 4.Finance does a generic review following 5.Finance links BLPL to BTR; 6.Finance activates BTR if BLPL is approved,and fees are paid 7.Finance will not release BTR by September 30th if BLPL is not approved Page 2 of 3 COi's will be verified by Risk before any BTR requiring insurance is issued If this process cannot be implemented by July 2025,we suggest an annual process for FY 25/26 that is similar to "Parking Impact Fees,"in which Planning and Zoning (P&Z)sends Finance a list of all BTRs that cannot be renewed because of outstanding Impact Fees owed to the City.This has worked well with P&Z.We just implemented a similar procedure with Code Compliance (Code)and the Marine &Waterfront Protection Authority. The process has been working with P&Z and Code. OIG ADDITIONAL RECOMMENDATIONS: After receiving management's response,the OIG auditor contacted an Information Technology manager to gain a clearer understanding of the Business License Plan (BLPL)process.He explained that BLPL is a sub-process that creates a workflow for revisions and is integrated into the BTR module.For a BTR renewal to be approved,Risk Management must first approve the Certificate of Insurance (COi),followed by manual approval of the BLPL by Customer Services in the Finance Department.Accordingly,we are making the following additional recommendations: 1.Update the BTR module to include "Certificate of Insurance"in the attachment drop- down list,allowing applicants to upload their COi for review by Risk management. 2.Develop a procedure to train applicants on the new process,ensuring they understand how to upload the COi into the system.This training should be completed before the new process is implemented. 3.Grant Risk Management access to the BLPL module and provide appropriate training on how to review and approve the BLPL.This training should be completed before the new process is implemented. cc:Eric Carpenter,City Manager Jason Greene,Chief Financial Officer Mark Taxis,Assistant City Manager Manny Marquez,Assistant Director,Finance Department Marc Chevalier,Senior Risk Officer,Human Resources,Risk Management Ricardo Dopico,City Attorney Hernan Cardena,Director,Code Compliance OFFICE OF THE INSPECTOR GENERAL,City of Miami Beach1130WashingtonAvenue,6th Floor,Miami Beach,FL 33139Tel:305.673.7020 •Hotline:786.897.1111Email:CityofMiamiBeachOIG@miamibeachfl.govWebsite:www.mbinspectorgeneral.com Page 3 of 3