Audit Plans and Reports

Print
Press Enter to show all options, press Tab go to next option
Fraud

City of Wilmington Fiscal Year 2018 Audit Plan 

Audit 17-01: Performance Audit Report of Payroll Transactions

Scope of Audit: July 1, 2015 to June 30, 2016

The objectives of the Internal Audit Department were a) to determine that operating procedures and internal controls provided adequate assurance that authorized transactions are processed completely and accurately; b) to determine that gross pay appeared accurate; c) to verify that employee time and attendance was properly reviewed, approved, processed, documented, and coded; and d) to ensure that accounting for payroll transactions were properly classified, reconciled and posted to the general ledger.

Audit 17-02: Performance Audit Report of Pensions

Scope of Audit:  July 1, 2015 to June 30, 2016

The objectives of the Internal Audit Department were to determine whether operating procedures and internal controls provided adequate assurance that authorized transactions were processed completely and accurately, to determine the computations for gross pay were accurate and based on authorized time and amounts, and to ensure pension distributions and records were properly reviewed, approved, processed, and documented.

Audit 17-04: Performance Audit Report of Parking Ticket Dismissals

Scope of Audit: December 1, 2015 to November 30, 2016

The objective of the Internal Audit Department was to determine that operating procedures and internal controls provide adequate assurance that only authorized dismissals are processed. The audit was conducted because of tickets that were allegedly suspended or dismissed by a former employee in the Finance department between February 2016 and November 2016.