Audit Plans and Reports

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City of Wilmington Fiscal Year 2018 Audit Plan

Audit 16-06: Performance Audit Report of Fleet Management

Scope of Audit: July 1, 2014 to October 31, 2015

The objectives of the Internal Audit Department were to determine whether operating procedures and internal controls are documented and reasonably sufficient to provide adequate assurance against identified risks; to determine whether operating procedures and internal controls are operating effectively; to determine whether the City’s assets (Motor Vehicles) are safeguarded against loss; to determine whether transactions related to the purchase, maintenance, disposal, fueling, replacements, taxation and financial recording of the fleet are processed in accordance with the City of Wilmington’s established policies and procedures; and to determine whether the practice of assigning City vehicles to individuals, including take home and type of vehicle assigned, authorized number and type of vehicles actually assigned in each department.

Audit 16-08: Performance Audit Report of Internal Service Funds

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

The objectives of the Internal Audit Department were to determine that operating procedures and internal controls are in place to ensure that internal service funds are properly and accurately accounted for, and to determine that the computations for departmental chargebacks for internal service funds were accurate and based on established procedures/policies or properly supported with documentation of direct costs, if cost allocation was utilized to reimburse costs. IA documented ISF areas where inefficiencies exist and where internal controls may be strengthened or improved.

Audit 16-12: Performance Audit Report of Cash Disbursements

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

The objectives of the Internal Audit Department were to determine whether adequate controls exist surrounding cash disbursements, to provide reasonable assurance that payments are accurate, timely, and practical; and to determine if adequate controls exist to protect against duplicate payments to vendors.

Audit 16-13: Performance Audit Report of Cash Receipts

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

The objectives of the Internal Audit Department were to determine if controls over cash receipts processing and bank deposits were in place and functioning appropriately; if cash receipts were deposited on a timely and accurate basis; and if cash receipts were accurately recorded in the general ledger.

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.

Audit 17-05: Performance Audit Report of Adjusting Journal Entries

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 provide adequate assurance that authorized transactions are processed completely and accurately, to determine the computations for gross pay are accurate and based on authorized time and amounts, and to ensure pension distributions and records are properly reviewed, approved, processed, and documented.

Audit 17-06: Performance Audit of Health Benefits

Scope of Audit: March 1, 2016 to January 31, 2017

The objective of the Internal Audit Department was to determine whether operating procedures and internal controls were in place and functioning appropriately in the administration of health benefits for enrollees.

Audit 17-08: Performance Audit of Realty Transfer Tax

Scope of Audit: July 1, 2015 to March 31, 2017

The objective of the Internal Audit Department was to determine that operating procedures and internal controls provide adequate assurance that the City of Wilmington was collecting all Realty Transfer Taxes that were due.

Audit 17-10: Performance Audit of Bad Debt

Scope of Audit: July 1, 2016 to June 30, 2018

The objectives of the Internal Audit Department were to examine whether bad debt policies exist at the City of Wilmington and are guided by established government best practices and to determine if bad debt expense and write offs are accurate, reasonable, and supported by documentation.

Audit 18-01: Performance Audit of Certificates of Inspection

Scope of Audit: January 1, 2016 to December 31, 2016

The objectives of the Internal Audit Department were to determine whether operating procedures and internal controls were in place and functioning appropriately in the administration of the COI process; and to review COIs issued by the COW FMO to ensure Inspection reports were submitted timely, accurately and whether the appropriate filing fees were paid.

Audit 18-02: Performance Audit of Cash Disbursements

Scope of Audit: July 1, 2016 to June 30, 2017

The objectives of the Internal Audit Department were to determine if adequate controls exists to provide reasonable assurance that payments are accurate, timely, and practical. Further testing was performed to see if the controls in place were sufficient to protect against duplicate payments to vendors.

Audit 18-03: Performance Audit of IT Equipment Purchases & Inventory

Scope of Audit: July 1, 2016 to June 30, 2017

The objective of the Internal Audit Department was to determine whether City IT policies and procedures were in place for the purchase, maintenance, and disposal of IT inventory.

Audit 18-04: Performance Audit of Adjusting Journal Entries

Scope of Audit: July 1, 2016 to June 30, 2017

The objectives of the Internal Audit Department were to determine whether the operating procedures and internal controls provide adequate assurance that authorized transactions were processed completely and accurately; to determine whether entries were valid and appropriate; to determine that the business purpose underlying the transaction was valid; to determine that the entry was properly recorded in the general ledger; and to determine that the entry was properly recorded in the correct accounting period.

Audit 18-05: Performance Audit of the Pension Process

Scope of Audit: July 1, 2016 to February 12, 2018

The objectives of the Internal Audit Department were to determine whether the operating procedures and internal controls associated with the City’s pension plan(s) provide adequate assurance that all transactions were authorized, processed completely, and processed accurately. IA also sought to determine whether the computations for gross pay were accurate and checked to ensure they were based on authorized time and amounts. In addition, IA verified whether pension distributions and records were properly reviewed, approved, processed, and documented within the City’s financial system as well as the pensioners’ personal file.

Audit 18-08: Performance Audit of Contract Management

Scope of Audit: July 1, 2016 to June 30, 2017

The objectives of the Internal Audit Department were to determine whether the Department of Parks and Recreation’s contract activities are in compliance with the City of Wilmington’s procurement requirements, to determine whether contract agreements were properly documented and enforced, and to examine whether there was adequate review and approval of invoices taking place.

Audit 18-09: Performance Audit of Cash Receipts

Scope of Audit: July 1, 2016 to March 31, 2018

The objectives of the Internal Audit Department were to determine if controls over cash receipts processing and bank deposits are in place and functioning appropriately; to determine if cash receipts are deposited on a timely and accurate basis; and to determine if cash receipts are accurately recorded in the general ledger.

Audit 18-12: Performance Audit of City Council Grants (Greater than $5K)

Scope of Audit: July 1, 2014 to May 31, 2018

The objectives of the Internal Audit Department were to determine if the grantee is complying with the applicable requirements of the City of Wilmington, Delaware Code sections 2-368 – Allocation of grants and 2-340 – Prohibitions relating to conflicts of interest and political activities; to determine if controls over grant funds are in place and functioning appropriately; to determine if grant funds were used for the purpose in which the grant was intended; and to determine if the use of grant funds were accurately recorded and documented by the City.

Audit 19-02: Performance Audit of Vendor Management

Scope of Audit: July 1, 2016 to March 31, 2019

The objectives of the Internal Audit Department were to assess the efficiency and effectiveness of the City’s Vendor Management System; to determine whether adequate preventative internal controls are in place over vendor validation, setup, modification, and maintenance processes to ensure the prevention of unauthorized, erroneous or duplicate payments.

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