Performance and Financial Audits at the Department of Building and Safety_part3 ppt

Repair and Demolition Fund (contd) Repair and Demolition Fund (contd) ¾ ¾ Large encumbrances established at year Large encumbrances established at year - - end. end. z z Large portion unspent ten months later. Large portion unspent ten months later. z z No support for the majority of amounts No support for the majority of amounts encumbered. encumbered. This is trial version www.adultpdf.com System Development Fund System Development Fund ¾ ¾ 1991 ordinance 1991 ordinance - - 6% surcharge to finance an 6% surcharge to finance an automated Plan Check and Inspection Status automated Plan Check and Inspection Status (PCIS) System. (PCIS) System. ¾ ¾ Monies deposited into the fund Monies deposited into the fund - - $5 million $5 million annually. annually. ¾ ¾ Balance increased from $5 million to $7 million Balance increased from $5 million to $7 million over a three over a three - - year period. year period. ¾ ¾ Sunset clause to stop the surcharge. Sunset clause to stop the surcharge. This is trial version www.adultpdf.com System Development Fund (contd) System Development Fund (contd) ¾ ¾ System implemented in 1997. System implemented in 1997. ¾ ¾ Monies used for general maintenance and Monies used for general maintenance and implementation of other systems (HR, AR, implementation of other systems (HR, AR, and employee tracking). and employee tracking). This is trial version www.adultpdf.com Special Services Fund Special Services Fund ¾ ¾ Balance increased from $4 million to $6 Balance increased from $4 million to $6 million over three years. million over three years. ¾ ¾ Expenditures did not meet the purpose of Expenditures did not meet the purpose of the fund. the fund. This is trial version www.adultpdf.com Accounts Receivable Accounts Receivable ¾ ¾ Accounts referred late. Accounts referred late. ¾ ¾ Some referred over one year after Some referred over one year after delinquency. delinquency. This is trial version www.adultpdf.com User Fees User Fees ¾ ¾ Building permit fee and plan check fee Building permit fee and plan check fee based on valuation of the construction. based on valuation of the construction. ¾ ¾ Revenue highly dependent on market Revenue highly dependent on market conditions. conditions. This is trial version www.adultpdf.com Department Response Department Response ¾ ¾ Department management agreed with all Department management agreed with all the findings and recommendations. the findings and recommendations. ¾ ¾ Corrective action plans were developed by Corrective action plans were developed by the Department in response to the reports. the Department in response to the reports. This is trial version www.adultpdf.com Audit Follow Audit Follow - - up up ¾ ¾ Controller’s follow Controller’s follow - - up procedures require a up procedures require a review of the Department’s implementation review of the Department’s implementation status six months after report issuance. status six months after report issuance. ¾ ¾ A six A six - - month follow month follow - - up on both reports is up on both reports is scheduled to be conducted. scheduled to be conducted. This is trial version www.adultpdf.com . general maintenance and Monies used for general maintenance and implementation of other systems (HR, AR, implementation of other systems (HR, AR, and employee tracking). and employee tracking). This. version www.adultpdf.com Department Response Department Response ¾ ¾ Department management agreed with all Department management agreed with all the findings and recommendations. the findings and recommendations. ¾ ¾ Corrective. a up procedures require a review of the Department s implementation review of the Department s implementation status six months after report issuance. status six months after report issuance. ¾ ¾ A