R9E1-Committee Of The Whole Re- Audit CommitteeMIAMI BEACH
City of Miami Beoch, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfi.gov
COMMIITEE OF THE WHOLE MEMORANDUM
TO: Mayor Philip Levine and Members f the City t:;;on
FROM: Jimmy L. Morales, City Manager
DATE: February 12, 2014
SUBJECT: COMMITTEE OF THE WHOLE - A DIT COMMITTEE
BACKGROUND
The "Committee Of The Whole" serves as the City's audit committee to review the following
items:
• The External Auditors' reports.
• Internal Audit's annual risk areas I plan.
• Annual Review of Internal Audit findings and status.
The external auditor reports are not usually finalized until July and will be presented at a later
date. At this time, a discussion covering the results of the previous year's Internal Activities
will be covered along with any feedback of the City's Internal Audit's annual risk areas I plan.
The City's Internal Audit Division, a component of the Office of Budget and Performance
Improvement, is responsible for ensuring:
• Compliance with Resort Tax Ordinances by auditing Miami Beach businesses;
• Compliance with City policies and procedures and financial integrity and sufficiency
of internal controls by Departments and Not-for-Profits;
• Supporting and special projects assisting other City areas; and
• Integrity of performance measures reported Citywide.
The Division is comprised of nine full time staff members including four auditors, four field
agents and 30% of an office associate {shared resource). Three field agents are
responsible for auditing businesses required to file resort taxes and one field agent is
responsible for sanitation audits of franchise haulers and roll-off operators as well as the
administrative functions of the City's Cleanliness Assessment program. Also, half of two
auditors' positions are allocated to audits of the Parking Department. Additionally, the
Internal Auditor, Assistant Internal Auditor, and the office associate provide support for the
resort tax function, resulting in the equivalent of 2.8 full time general fund employees {FTE's)
for the internal audits other than Parking and Sanitation. Approximately one half of these
FTE's is directly attributed to assignment of internal audits.
Resort Tax Audits
The majority of resources in the Division are dedicated to auditing the Miami Beach
businesses required to report and remit resort taxes. This effort is supported by
approximately half of the positions in the Division as well as by outside contract auditors_
Resort tax generated for the fiscal year 2012/13 was $58,617,992.
Scheduled audits are based upon the type of business, the actual resort tax receipts
received, and the frequency of the last audit There are approximately 1,830 businesses
registered to collect resort taxes recorded on the Resort Tax database maintained by the
886
Agenda Item 1<913 I
Date .).-/2.-ff(
City's Finance Department. Our goal is to audit the 749 registered businesses which file
monthly returns consisting of hotels, restaurants, nightclubs, and bars at least once every
five years or approximately 150 per year. New accounts are targeted to be audited soon
after opening. The remaining 1,063 accounts which file annual returns representing
apartments having less risk are audited much less frequently. The total combined goal of
monthly and annual accounts is about 250 resort tax audits per year.
In fiscal year 2012/13 the Division completed 172 resort tax audits (69% of our total goal) of
which 118 were hotels, restaurants, nightclubs, and bars. Total audits completed fell short
due to the contracted audit firms only performing 61 out of the 100 audits targeted for
completion. In addition, City field agents needed additional hours to complete larger audits
which often resulted in higher assessments. While the number of audits was less than the
previous year, the 172 audits resulted in tax assessments of $649,683. Our field agents'
assessments comprised 73.8% of this amount. Total assessments are significantly over the
previous fiscal year 2011/12's total of $278,579. These assessments for fiscal year 2012/13
represented 3.2% of the total resort tax reported for these 172 entities over the multi-tax year
audited and approximately 1.1 % of the total resort tax generated for fiscal year 2012/13.
More importantly, the audits serve as a deterrent to help ensure better compliance with the
City's resort tax ordinances.
Internal Audits
Scheduled audits are those areas targeted by the Internal Audit Division based on a risk
assessment approach. Audits are classified as high, medium or low risk. As expected,
higher risk areas are subject to more frequent audits than lower risk areas. The Parking
Department is considered particularly high risk due to the significant amounts of revenues
received and the manner of collection and therefore has resources dedicated for continuous
audits. The review of waste franchise contractors and roll-off haulers for compliance with
the City's sanitation ordinance also has been made a priority over the past several years. In
addition, inputs for audits in other Departments are obtained from Directors and the City
Manager. In general, our internal audit goals are as follows:
• Audit 90% of the high risk areas approximately once every five years
• Audit 75% of the medium risk areas approximately once every seven years
• Audit 60% of the low risk areas approximately once every ten years
However, special circumstances are taken into account which may lengthen or shorten the
period. In addition, unplanned projects may impact the schedule in any given year. Annually
required audits include those mandated by City Code and State Agreements, as well as
providing assistance to the City's external auditors.
At previous Finance and City Wide Projects Committee meetings, the Committee
recommended that the administration present a report annually on the status of Department
and Not-For-Profit Internal Audits within the City. Attached is our Status of Audit Areas
through Fiscal Year 2012/13 (Exhibit 1 ). Audits completed in 2013 are shown in bold.
Overall, twenty-four Department, Not-For-Profit and continuous audit areas were completed
during fiscal year 2012/13 which included four audit scheduled areas completed by an
outside firm (Crowe Horwath). That represents 77% completed out of thirty-one audit areas
initially targeted for the year. Sixteen of the audits in addition to three continuous monitoring
audits in Parking were accomplished by 2.5 FTEs of the internal audit staff. An additional
continuous audit of sanitation was accomplished by a field agent. The following is a listing of
those audits performed for the past fiscal year.
2
887
Internal Audits -Available On Line
Building Department -Certificates of Completion and Occupancy
Building Mechanical, Electrical, and Plumbing (MEP) Permit Fees
Cultural Arts Council 9/2012
Fire and Police Pension Employee Buybacks
First Class Parking, LLC Valet Parking Operational Audit -Art Basel 2012
Market Company Inc. -Green Markets Management Agreements
Production SUD Inc. -Antiques Market Management Agreement
State Beachfront Management Agreement FY 2012
Internal Audit Reports -Pending Final Reports
Controls for Access Cards Used for City Buildings
Parking Meter Space Rentals
General Pension Employee Buybacks
Convention Center Catering and Concession Services Agreement
SP Plus Municipal Services (Standard Parking) Management Agreement
Public Works Department's Warehouse Inventory
City Cellular Overage Charges
Jewish Community Services
Audits Performed by Outside firms
Crowe Horwath -Performance and Operational Audit
FY2012/13 Scheduled Internal Areas Covered:
• Code Compliance Department -Complaints/lnspectionsNiolations
• Fire Prevention Department -Permitting
• Fire Prevention Department -Inspection
• Planning Department Concurrency & Impact Fees/Permitting
Additional Areas Covered:
• Parking Enforcement Department Ticketing/TowingNalet
• Public Works Department -Permitting
• Special Master
Out of the audit areas completed, two audits were added during the year and one was
deleted. In addition, a significant amount of time was dedicated to non-audit areas such as
assistance for the Cleanliness and Appearance index programs and the development of
RFP and selection of firm for Emergency Management Services. Other areas requiring
additional time were the supervision of resort tax audits and assistance to the Parking
Department.
The remaining eight audits were carried forwarded to the next fiscal year 2013/14. Out of
these audits, one audit was in process and required additional scope for review. Another
two related to auditing the City's Capital Improvement Projects (CIP). An RFP was issued
during the year and a selection committee convened, however after reviewing the actions by
the selection committee the City Administration decided it was better to reject the bids and
utilize a State contractor for this service. Three others relating to CDBG, SHIP and HOME
funding have been combined and submitted for bid to State auditing contractors. The
Property Evidence Unit audit has been deferred to this summer pending review of a new
inventory system. Notices for utility tax audits for natural gas pooled managers have been
mailed. We have received information back from these companies questioning the
auditability of these firms based upon previous legal opinions from the State Attorney Office
which is currently being reviewed by the City Attorney Office.
3
888
For fiscal year 2012/13 internal audits to date included the following recommendations:
• Additional safeguards over inventory processing and safeguarding for areas of
Public Works;
• Revisions to update several departmental procedures and improve internal
controls over Building Department issued certificates of completion and
occupancy, controls over access cards used for City buildings, and for recovery of
City cellular overage charges;
• Changes in procedures to comply to reporting requirements of approved grant
funds distributed by the Cultural Arts Council;
• Improve internal control processes for processing employee buybacks for both the
Fire and Police and the General pension funds.
• Verification of compliance to the terms of the Management Agreement to provide
parking attendants and the review of expenses submitted for payment;
• Review compliance to revenue sharing and terms of the two market concession
agreements and the recovery of unreported revenues associated with audit;
• Confirmation of funds forwarded to Jewish Community Services to be used for
proper agency purpose, verification of performance measures, and
recommendations for improvement in internal controls; ·
• Verification of performance of valet parking operations for Art Basel event,
attended lots, meter enforcement, coin room, and compliance with Parking
Department procedures for Meter Space rentals;
• Verification of the revenue sharing and terms of concession services agreement
for the catering convention center;
• Operation audits contracted by outside firm targeted recommendations for
improving internal controls and monitoring for compliance to these controls for the
operational units examined.
The Finance and Citywide Projects Committee suggested that Committee members have
the opportunity to review the Internal Audit Reports on-line. Reports are listed on-line on the
City's website at http://web.miamibeachfl.gov/obpi/scroll.aspx?id:::=36612.
Parking Monitoring Reviews
In the Parking area, the Division completed seventeen parking meter enforcement, four
attended lot cash operations and four coin room reviews during the past fiscal year. Our
parking meter reviews identified that areas of enforcement still fell short of desired
benchmarks. However, this should improve as the Parking Department switches over to
automated license plate reading technology. As of result of this pending switch, we will
change our procedures of enforcement reviews to accommodate a review of exception
based reports rather than actual site visits. For attended lots reviewed, the operational
procedures were found to comply with the City's guidelines. In addition, coin room
operations were generally functioning in accordance the City's procedures.
Sanitation Audits
In fiscal year 2006/07 a full time field agent was dedicated to monitoring and auditing waste
haulers. This effort led to the issuance of six audit reports in fiscal year 2012/13 resulting in
$44, 799 of audit assessments. Included in these audits were the audits of the franchise
agreements for two of the City's franchise waste haulers.
Other Support Provided by the Division
Additional support was directed to performing non-audit activities.
• Assistance was provided for Cleanliness Assessment Program along with the newly
established Appearance data index.
o Uploading Blackberry units for assessment
o Reviewing assessment results for completeness.
4
889
• Hurricane related grant monitoring responsibilities for the past fiscal year continued with
the preparation of Quarterly Reports to FEMA.
• Assisted in the development of an RFP and selection of a firm for Emergency Support
Services for city disasters.
• Finalized citywide procedures for Mileage, Parking and Tolls.
• Assistance to Parking Department regarding towing fees, valet parking, reconciliations,
and refunds.
• Assisted in further analysis for electrical and gas franchise and utility taxes.
Fiscal Year 2013/14 Risk Assessment Areas /Audit Plan
Areas highlighted on the Status of Audit Areas report represent those areas considered for
audits based upon the projected frequency. These highlighted areas are a primary source in
developing the annual audit plan. However, the comments provided also indicate reasons
why areas may not be audited within the projected frequency.
The current Audit Plan for FY 2013/14 is presented as Exhibit 2. As this is a working
document, the schedule maybe subject to change depending upon any unforeseen audit
requests. Included in this schedule are four audits to be outsourced to outside firms. The
City is currently soliciting bids from State audit contractors. Contingent on the proposals
received, it may be necessary to further refine these outsource audits dependent on current
funding available.
/,/\) 1W:JJS _/,/ ~IOBPl\$AU~:tTERNAL AUDIT FILES\DOC13-14\AUD COM\Discussion or Audits Comm or the Whole 2-12-14.doc
5
890
Exhibit 1 -Audit Areas
891
CITY OF MIAMI BEACH
INTERNAL AUDIT DEPARTMENT
Audit Areas
Fiscal Year Ended 9/30/13
Areas highlighted are considered for audit based on projected frequency. Comments provided Indicate reasons
why area may not be audited within the projected frequency.
Department • Audit Area
Mayor and City Commission
I operations
Administrative Support Services
City Manager Office
!Operations
Communications
Budget & Performance Improvement
Management & Budget
Grants Management
Finance
Cashier Functions· Central Cashier
Cashier Functions -Other areas Building, Police,
Parkinal
City Payment Processing
Fixed Assets
Accumulated Leave Liabilitv
Business Tax Receiots I Certificate of Use
Communication Service Tax
Franchise Fees & Ulilitv Taxes -Electric
Franchise Fees & Ulilitv Taxes -Gas
Utilitv Taxes -Gas Other Comoanies (Added}
Investments
Lien Letter Fees
Pavroll Processina
Resort Tax Operations
Storm Water Fee Billing
Water and Sewer Billinos
Audit Areas 2013 2-12-14
Last
Audit
2012
2012
2009
2009
2011
2008
2009
2009
2009
2012
2008
.1111~~m111
2011
2011
Risk
~
L
L
L
L
H
M
H
H
L
M
M
M
M
M
M
L
H
Comments
Annual budget has been presented to GFOA and
earned their Distinguish Budget Award, and
audited by external auditors.
Grants are included in the City's single audit by
the City's external auditors.
Previously Franchise Cable & Utility Tax -
Teleohone
L Audits of resort tax business are under the
internal audit function. Daily contact with this
Finance section keeps Audit Division informed.
M
H
892
2/4/2014
CITY OF MIAMI BEACH
INTERNAL AUDIT DEPARTMENT
Audit Areas
Fiscal Year Ended 9/30/13
Areas highlighted are considered for audit based on projected frequency. Comments provided indicate reasons
why area may not be audited within the projected frequency.
Department -Audit Area
Procurement
Operations
Public Auctions I Sale of Surplus Property
Inf T h ormat1on ec no oav
Operations (Applications, Support, Communications
Services)
IT Securitv lcontractl recommended
Cellular Phone Charoes
Human Resources
Ocerations includes Labor Relations
Review of Benefits Formulas
Pension Time Purchased -General Fund
Pension Time Purchased -Fire and Police
Health, Dental and Life Insurance
Risk Mana ement
Workers Com ensation
General Liabilit Insurance
c itv Clerk
Operations, Record Retention I Public Reouests
Special Masters
Election Invoices
s for De artment Services
City Attorney
I Operations
Economic Dev. & Cultural Events
Economic Development
Economic Oevelo ment
Anchor Sho Retail I Gara es
RDA -Administrative & 0 erations
A M sset anaaement
Beachfront Concession !Boucher Brothers\
City Leases, Historic City Hall, 777 Building, etc.
Colony Theater Restaurant Agreement
Ballet Valet Company Lease Agreement
Vending Machines
Corporate Sponsorship Concession Agreement
Penrods Pier Park
Miami Beach Marina
South Pointe Restaurant ISmith & Wollenskv\
State Beachfront Manaaement Aoreement
Green Market Concession -The Market Comoanv
Antiaues & Collectible Market -Production SUD
Audit Areas 2013 2-12-14
Last
Audit
2011
2010
Annually
Annuallv
2013
-~ =~: ~=-~: l =~: ~: ~::: i.
2005
2013
2013
2010
2012
2012
2011
2010
2008
2009
Risk
~
H
M
M
H
L
L
L
L
L
L
Comments
Various contract and procurement policies are
reviewed and comments under areas of user
departments.
Each year, external auditor reviews internal
controls over IT functions in their annual audit.
Outsource -Compensation cav Practices
M Audit erformed b Outside Consultant
L Audit erformed b Outside Consultant
L
M Crowe Horwrath Preformed operational review
2013
L
L
L
2010 L
2011 L
2010 M Historic City hall under renovation through 2008.
2008 L Reviewed RFP
2010 L
:u::~•:::~~ M
i H~ H ~ 1 ~ ~~ ~ rrn t~ ~ · M
2009 L
2010 L
2009 L
2013 L Reauired Annuallv bv State AQreement
2013 L
2013 L
2
893
2/4/2014
CITY OF MIAMI BEACH
INTERNAL AUDIT DEPARTMENT
Audit Areas
Fiscal Year Ended 9130/13
Areas highlighted are considered for audit based on projected frequency. Comments provided indicate reasons
why area may not be audited within the projected frequency.
Buildinq
Operations
Department • Audit Area
Master Building Permit Fee
Last Risk
2009
Comments
H Outside Consultant completed an organizational
review and operations analysis of the Building
Department in 2009.
H
Building Fees· Electrical, Plumbing, Mechanical 2013 H Building Development Process Fee Study
1-o'""t.,..h_e_r .,..B-ui-ld-in-g-Fe_e_s_·_T_r_a-in-in-g-,""'E"'"le_v_a_to_r_l-ns_p_e_c-ti-on-s-,"";"":~"':~:"";:'"':::'"':~"":~:""~:"'~ --M-----1 completed in 2009. Procurement of new permitting
~~~=t7~~~t~xn~i~~r;~:~~.Building Code !l!llllllllllll!l!I system in 2009.
Certificate of Completion I Occupancy 2013
Pl annma
Operations
Plans Review. Application Fees
Concurrency Fees
Parkinq lmoact fees
Tourism & Cultural Develooment
Soecial Events
Bvron Carlvle
Bass Museum Operation
Cultural Arts Council
Convention Center Management Contract I
Revenues -Rents & leases, Concessions,
Telephones, Electrical. Services
Convention Center Food & BeveraQe/Centerolate
Convention Develooment Tax
Operations
Code Com liance
Code Enforcement Violations and Operations
Services
Community Services
Homeless Outreach Services
Housing & Community Development
: ~:~ :i: i: i :~:~~~:~:1·
2013
2011
2010
2011
2013
2008
2013
2013
2001
H
L
L
M
L
L
L
L
L
M
M
L
In 2013, Crowe Horwath preformed operational
review.
Internal audit perfromed 2011; In 2013, Crowe
Horwath oreformed ooerational review.
Expenditure audit, minimum risk. Analysis of
revenues and operations was done in 2003 for
Friends of the Bass Audit
Required annually by City Code
Close-out audit of SMG contract
County audit comoleted in 2008.
H Review Code and Fire violations by Internal Audit
in 2012. Crowe Horwath performed operational
review of this area for 2013.
L
L
CDBG grants ;i;i:iii\ilUti; M Department is reviewed periodically by the State
1-:-H-:--o_m_e---"I n"""v-e-st_m_e_n_t-::P:--a-rt_n_e_rs-:--h.,.-ip-s"""'(.,..H"'O""M""E="""E:--n--,tic:-tle-m-en"""'t.,...) .-~:,;~l.;.!i~~:r,,;ri!ir;ir.;.m"ff;t[ -,,-M:---iof Florida and HUD.
State Housing Initiatives Part (SHIP) Programs
Audit Areas 2013 2-12-14 3
894
2/4/2014
CITY OF MIAMI BEACH
INTERNAL AUDIT DEPARTMENT
Audit Areas
Fiscal Year Ended 9130/13
Areas highlighted are considered for audit based on projected frequency. Comments provided indicate reasons
why area may not be audited within the projected frequency.
Last Risk
Department -Audit Area Comments
Parks and Recreation
Golf Manaoement Aareement Miami Beach Golf 2010 M
Golf ManaQement AQreement Normandy Shores 2010 M
Greenspace Manaaement ~~~ ~~:~: ~: ~:~:H~: [· L
Landscaoina Aareements 2010 M
Overtime <Parks & Recreation) 2010 M
Recreation fees I Cashier functions 2010 M
Tennis Centers Aqreement 2010 L
Public Works
Administration I En11ineerinq ~n;i: ~:=n nn: ~=~ L
Bus Shelter I Lincoln Road Directories 2009 M
DECO Bike Concession Aomt :;~ ~;~:i;;:~:l:~:; l' M
Environmental Resource Manaaement =~: ~: ~n:; ~;=i= ~:~: L Area considered minimum risk.
Inventory (Public Works) 2013 M
Inventory Processinq 2009 M
Ocerations -Sewer 2011 M Crowe Horwath -operational review on Public
Ocerations -Storm Water 2011 M Works Permitting in 2013.
Operations -Water 2011 M
Ooerations -Streets. Street Liahts . ~= ;: : :: :: =~= ;: ; ~= :: L
Overtime (Public Works) 2010 M
Permit Fees -News Racks 2012 L Crowe Horwath -operational review on Public
Works Permittin!l in 2013.
Permit Fees -Wark in Riqht of Way 2011 L
Permit Fees -Sidewalk 2012 L
Purchasinq -Public Works 2009 M
Transportation Manaqement ~:~:~2C102!:!;! L
Water & Sewer lmoact Fees 2011 L
Sanitation
Operations .1i1:1~11111 L Worked with department management on
hurricane debris and roll-offs last four years, no
jproblems noted.
Waste Franchise Fees 2013 M Audited two contractors in 2013 included below.
Sanitation Fee Residential Billina 2011 M
Sanitation Impact Fees (Construction & Commercial 2011 M
Billinqs)
Fines & Forthwiths (Sanitation) 2011 L
Roll-Off Franchise Fees 2013 H Continuous audits. Comoleted 6 audits in 2013.
Prooertv Manaciement
Maintenance Aqreements 2008 M
ID City Access cards 2013 L
Internal Service Charae Billinas llncludina CAMl 2010 M
lnventorv (Prooertv Manaaementl 2009 L
Caoital Improvement Proiects
""F'""in"'"'a"'"n'""c""ia"'l ...:C...:o""n..:;.tr""o"'ls...:&~O""""o1e...:ra""ti"'o""ns"----------'.,.~',.,i: :,.,.:i-.,.:~'.,.~'~,.,:;,..:::.,.:~_"'-H'---!Areas combined, RFP issued in 2013, selection
Capital Projects -Non-CIP, (Public Works, Parks, ,i.~.,i·,~.:.'.,i.~ .. :.:=,;,;.::~,l,~l,,~:~:~:~·j.'l H committee actions caused the bids to be rejected
RDA, Convention Center, Etc.) il with audit to be done by State contractor in 2014.
Audit Areas 2013 2-12-14 4
895
214/2014
CITY OF MIAMI BEACH
INTERNAL AUDIT DEPARTMENT
Audit Areas
Fiscal Year Ended 9/30/13
Areas highlighted are considered for audit based on projected frequency. Comments provided indicate reasons
why area may not be audited within the projected frequency.
Department -Audit Area
Last
Audit
Risk
~ Comments
p k" ar ma
Attended Parking Lots MonitorinQ 2013 H Completed 4 reviews during the year.
Boat Show Parking 2012 M Now performed annually thru quarterly attended
lot review.
Cashiers & Attendants Aareement (Standard Pkal 2013 M
Coin Room {Monitoring) Meter Collection 2013 H Completed 4 reviews of coin room during the year.
County Court Fines (Parkinal n= ~=~n :1:1:~:~:: ~ L
Meter Collection Aareement 2009 M
Parkina Debit Card/In Car Meters 2010 M
Parking Enforcement Reviews (Meters) H Continuously monitored throughout year, 17
2013 separate reviews performed. Crowe Horwath
performed operational review of enforcement in
2013.
Parkina Permits (Non-Revenue) 2011 L
Parking Permits {Revenue) 2012 M
Space Rentals -Meters 2013 M
Space Rentals -Parking Garages 2009 M Crowe Horwath performed operational review of
valet in 2013.
TowinQ Aareements Compliance 2012 L Performed by outside Firm
Towing Fees -Parking Department 2009 L Crowe Horwath performed operational review of
towing in 2013.
Valet Parking Agreement (Art Basel) 2013 M
F leet Mana11ement
Fuel distribution 2009 M
lnventorv & Processina 2010 L
Operations/ Internal Service Charaes Billinas 2011 L
Vehicle Purchases 2007 L
Public Safety
Police
County Court Fines -Traffic 2012 L Follow-up audit preformed 10/2003, no exceptions
were noted.
False Alarm/Registration
1lll!llillilllllili
L Internal Audit assisted police in reviewing new
procedures for false alarm. Police in process of
obtainina new software for operations
Forfeited Funds -Federal 2006 L
Forfeited Funds -State 2011 L
Off Dutv Account (Police) 2009 M
Official Authorized Funds -Criminal Investigation 2007 L
Unit {CIUl
Official Authorized Funds -Strategic Investigation 2007 L
Unit {SIU)
Operations -(Patrol, Criminal Investigation, Support mwrnm~rnrn L
Services & Technical Servicesl
Overtime (Police) 2009 H
Prooertv Evidence Unit {Police) 2009 M
To.,.,;ng Fees (Police) 2009 L
Audit Areas 2013 2-12-14 5
896
2/4/2014
CITY OF MIAMI BEACH
INTERNAL AUDIT DEPARTMENT
Audit Areas
Fiscal Year Ended 9/30/13
Areas highlighted are considered for audit based an projected frequency. Comments provided indicate reasons
why area may not be audited within the projected frequency.
Decartment -Audit Area
Fire
Fire Prevention/Annual Fire Inspection Fees
Fire Prevention/Cade Violations
Fire Prevention/Plan Review
Fire Rescue Fees
Ocean Rescue Ooerations
Off Dutv Account (Fire)
Operations (Suppression, Rescue, Support
Services, )
Overtime -IFire includino Ocean Rescue)
Non-Profit Organizations
CDBG funding source:
Last
Audit
2013
2012
2013
2008
~=~ =~: ~= ~; ~ ;j ;~: ~; l
2008
rnn~mrnmm
2010
Risk
~
L
L
L
M
l
M
L
M
Comments
Building Development Process Fee Study
completed in 2009. Procurement of new permitting
system in 2009. In addtion, Crowe Horwath
performed operational review of this area for
2013.
Review Code and Fire violations by Internal Audit
Building Development Process Fee Study
completed in 2009. Procurement of new permitting
system in 2009. Crowe Horwath performed
operational review of this area for 2013.
i.:.A..::.m.:.;.e""r""ic:..:a::.;nc..V;..;e:..:t;:.;er""a"'n"'N""'e""'ws-'-=-----------·'.,.::,.,:::..,:;"':;:.,.::,.,:::..,j:.,.: --=L'--ICDBG funding reviewed by City Econ Dev.
f--A-'S'-P_l_RA'--o""f-'S""o"'u"'"th_F_lo_ri_d_a __________ !.,.!;,.,!::,.,:;"':::.,.~;,.,:::,.,:;"f: __ L--1 Periodically reviewed by Federal HUD. Areas
f--F-'o"'o'-'d_f~or_L~i-'fe~N~e~two~_rk'---...,..-.,,..-....,--------t:<'.,.!',.,!'!,.,:!.,.:!:.,.;:,.,;;;,.,:;"f: _..,.L--1 reviewed by external auditors through the Single
""H""l..:.V....;E;:.;d:..:u:..:ca=tio""n.;...:.::la:..:.w;..;Pc..r;.;;o;i.;1·e:..:c:.:.t..i.; (IH..:.E::.L=Pc..'i'--------1'1::..,!;.,.::!.,:!..,:!:,..!;.,.;:;.,:;,...: --=L'--!Audit Report under OMB Circular A-133.
HOPE, INC ::O::!:!:!:!:;:::;: L
Little Havana Activities and Nutrition Center ~=~:i:i;;:i:i:;:;;; L
Miami Beach Communitv Develooment Corn 2009 L
G fl dfl d" eneral un un ma source:
Douolas Garden Community Mental Health Center 2012 L General fund for 2013 is $21,660.
Jewish Vocational Services -Hot Meals 2013 L General fund for 2013 is $46,930
Latin Chamber of Commerce 2006 L General fund for 2013 is $18,000.
MDPL-10th St Auditorium 2012 L General fund for 2013 is $22,500.
Miami Beach Botanical Gardens 2011 L General fund for 2013 is $137,228.
Miami Beach Chamber of Commerce 2008 L General fund for 2013 is $36,000.
Sanford L. Ziff Jewish Museum : :~: :: : : : :: : :;:; ::: L General fund for 2013 is $49.500
Sister Cities ~: l: i: ~: ~ !l ! 1 :~: ~: ~' L General fund for 2013 is $13,680.
South Beach Greater Miami Hisoanic Chamber 2008 L General fund for 2013 is $18,000.
Both eneral fund and CDBG fundin source:
Bo sand Girls Club L General Fund for 2013 is $16,606.
Miami Beach Communit Health Center L General Fund for 2013 is $21.660.
North Beach Develo ment Cor L General Fund for 2013 is $18,000.
Other fundin sources:
Friends of the Bass
Police Athletic Lea ue L
Audit Areas 2013 2-12-14 6 2/412014
897
Exhibit 2 -Audit Plan for FY 2013/14
898
City of Miami Beach • Internal Audit Division
Audit Plan FY 2013/14
(Audit Areas maybe subject to change)
Audit
Internal Audits
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Public Works lnventorv
State Beachfront Mqmt Aoreement
Cultural Arts Council (CAC)
Deco Bikes (Carryover)
Property Evidence Unit (Carryover)
Utility Tax -Other Gas Companies (Carryover)
Analysis of Public Work lnventorv Process
AVL -Automatic Vehicle Locator System
P-Cards
Master Buildinq Permits
Beverage Concession Sponsorship -Coca Cola
GMVCB AQreement
Fire Response Time
Special Review -MBCDC
Miami Beach Community Health Center
Parking Audits
1
2
3
4
5
Court Fines Parking
Art Basel -Valet Parking
Meter Technician Operations
Parking Garage Access Cards
Towinq Aqreement -Compliance
Parkin M 't g om ormg
Meter Operation and Enforcement Review (Review Process)
Attended Lots
Coin Room
I Risk I
Low I Med I Hig~
M
L
L
M
M
M
M
M
M
H
M
M
L
H
L
L
M
M
M
M
H
H
H
Sanitation
~lR-o-11-off~F-ra_n_c_h-is-e~~~~~~~~~~~~~~~~~~~~-H~
Internal Audits by Outside Firms
1
2
3
4
Capital Projects -CIP Office & Public Works, Parks, RDA
Convention Center, etc. )(Carryover)
CDBG, HOME, SHIP Grants (Carryover)
H/R Compensation
Tennis Centers
H
H
M
H
5 14 9
F:\OBPl\$AUD\INTERNAL AUDIT FILES\DOC13-14\AUD COM\Audits Plan FY14
899
2/4/2014