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M E M O R A N
D U M
To:
Len Bramble, Public Works Department Director
From:
R. B. “Chips” Shore, Clerk of the Circuit Court, County Comptroller
and Auditor
Date:
March 31, 1999
Subject: Public Works Engineering Division Follow-Up
Audit
____________________________________________________________________________________
The Internal Audit Department has completed a follow-up
audit based on the Audit Report of the Public Works Engineering Division
issued on June 26, 1998. The
follow-up audit consisted of reviewing corrective actions implemented
by the Public Works Engineering Division for areas where we provided
constructive criticism and recommendations in the original audit. Internal Audit did not perform tests of compliance with these newly
implemented controls. We will
review compliance during the next regularly scheduled audit of the Public
Works Engineering Division to determine whether the controls are functioning
effectively and efficiently in accordance with management's designs
and objectives.
Internal
Audit believes the Engineering Division is progressing toward better
accountability and manageability. To
assist in this process, Internal Audit recommends the following areas
of improvement:
1.
The Mapping Section is in the process of formalizing a plan to realize
their long-range goal of automating the mapping process. In the original audit report,
Internal Audit supported management’s decision to contract with an outside
consultant to formalize a plan for automating the mapping function.
Subsequently, management withdrew their request
for a consultant’s assistance and began to establish individual projects
to be completed in-house by the Mapping Section. As a result the Mapping Section completed the
scanning of record drawings and other Divisions have found the information
to be useful.
The goal of the Engineering Division is to provide an automated mapping
system that could be accessed by all users. Management is in the process
of developing this program in-house and will begin the process by defining
and formalizing a plan to achieve their goals and objectives. Implementation
is estimated to take several years.
Internal Audit encourages management to continue the
progress towards developing and formalizing a plan to achieve the Engineering
Division’s goal of automating the mapping process that will include
the establishment of definitive goals and objectives.
2. Improvement is recommended for the indexing of record drawings.
The Mapping Section is responsible for maintaining all record
drawings. We noted, however, the current indexing of the record drawings
does not appear effective. The record drawings are indexed by the project/subdivision
name and by the engineer of record for the project.
Management agrees the most practical and operationally useful
method for indexing would be by street and cross street.
Internal Audit supports management’s
pursuit of re-indexing of record drawings by street and cross streets,
to facilitate access to the needed drawings by operational personnel.
3. The Engineering Division continues to work toward a project
monitoring system. The Engineering Division has developed procedures
for project budget monitoring that has included the implementation of
a project status report and the input of weekly timesheets to a database.
The goal of the Division is to control performance through the
monitoring of work directives issued by the Project Management Department.
Since the work directives contain limited information to control
the Engineering Division’s performance to a project, the Division has
been developing a project monitoring system. While the system is still
in its developmental stage, management is in the process of improving
the accuracy, completeness and presentation of the information provided;
documentation of budget overages and their causes; and the reconciliation
of project charges to the reimbursements provided by Project Management.
Management is also considering documenting changes in the scope of work
made to existing work directives through the use of memorandums to the
appropriate project manager that are copied to the project files. Once
these areas are perfected, management intends to develop formal written
procedures for the entire process that will include documentation and
follow-up procedures.
Internal Audit recommends management
incorporate their project monitoring system with the IFAS finance system
to reduce duplication of effort and increase reporting capabilities.
We also support the development of formal documentation procedures
when changes in scope of a project occur. We encourage management to
develop formal policies and procedures to ensure a standardization of
documentation requirements and to provide guidance to the Division’s
personnel.
We appreciate the careful attention
given to the audit findings by the Public Works Engineering management.
Internal Audit recommends that the Division continue to address
the areas that require improvement. Another follow-up will be required in approximately
six months to review the above areas.
We thank the Public Works Engineering Division staff and management
for their courteous assistance provided to our auditors.
RBS/MDB
cc: Board
of County Commissioners
Ernie
L. Padgett, County Administrator
Robert Hall, P.E., Engineering Services Division Manager
