|
|
|
|
|
MANATEE COUNTY CLERK OF THE
CIRCUIT COURT
INTERNAL AUDIT DEPARTMENT
PUBLIC SAFETY DEPARTMENT MARINE RESCUE
DIVISION
A U D I
T R E P O R T
TABLE OF CONTENTS
I. INTERNAL
AUDIT REPORT
A. Background; Purpose/Objectives......................................................................... 2
B.
Scope; Methodology;
Irregularities,
Abuse, or Illegal Acts; Test
of Compliance…..…………..................................... 3
C. Statement of Internal Control Structure.................................................................3
– 4
D. Management Team and Management Action Plan……………………………… 4
D. Management Summary..................................................................………….......
4 - 7
E. Audit Report Authorization..........................................................…………........ 7
F. Areas of Improvement and Management’s Action Plan.................…………......
8 – 11
MANATEE COUNTY CLERK OF THE CIRCUIT
COURT
INTERNAL AUDIT DEPARTMENT
PUBLIC SAFETY DEPARTMENT MARINE RESCUE
DIVISION
A U D I T R E P O R T
A financial, compliance, and operational audit of Manatee
County's Public Safety Marine Rescue Division was conducted by the Internal
Audit Department for the audit period October 1, 1998 through June 30,
1999. The audit was performed
in accordance with Generally Accepted
Governmental Auditing Standards, issued by the Comptroller General
of the United States; and the Standards
for the Professional Practice of Internal Auditing, issued by the
Institute of Internal Auditors.
BACKGROUND:
The Public Safety Marine Rescue Division is responsible
for providing personnel and equipment to ensure the safety of persons
using County beaches year round. The
Division ensures coverage and safety of almost three miles of waterfront
surrounding Anna Maria Island, including the intra-coastal waterway
and deep gulf-to-bay channel. The
Division also responds to land and waterborne emergencies in adjacent
areas. The Division provides for training staff in
water rescue techniques and for maintaining certifications in Cardiopulmonary
Resuscitation (CPR) and as Emergency Medical Technicians (EMTs).
PURPOSE/OBJECTIVE:
The main audit objectives included, but were not limited
to, the following:
- To verify accuracy of financial data
and reports processed by the Public Safety Marine Rescue Division.
-
To verify an
adequate system of internal control exists to safeguard assets, maintain
the integrity of reports on operations, and provide adequate evaluation
of the Public Safety Marine Rescue Division's objectives and responsibilities.
- To verify compliance with significant
laws and regulations, including Florida Statutes, federal regulations,
ordinances, resolutions, policies, and signed agreements or contracts
related to the Public Safety Marine Rescue Division.
- To evaluate operational efficiency and
effectiveness.
SCOPE:
The financial audit scope consisted of a review of
accounts, financial transactions, and reports of the Public Safety Marine
Rescue Division for the period October 1, 1998 through June 30, 1999.
The compliance audit scope consisted of a review of
compliance to the policies and procedures, Florida Statutes, federal
regulations, ordinances, resolutions, contracts, administrative orders
and agreements related to the Public Safety Marine Rescue Division for
the period October 1, 1998 through June 30, 1999.
The
operational audit scope consisted of a review of the Public Safety Marine
Rescue Division's internal controls and the effectiveness and efficiency
of the operations during the audit period October 1, 1998 through June
30, 1999. Management controls were also reviewed to
identify significant weaknesses that may have contributed to deficient
performance.
METHODOLOGY:
Internal control evaluations were accomplished by flow
charting key operations, discussions with management and staff, observations,
and analytical and substantive testing of individual internal controls.
Risk analysis was used to establish priorities of audit objectives.
IRREGULARITIES,
ABUSE, OR ILLEGAL ACTS:
No indications of irregularities, abuse, or illegal
acts were discovered during the audit that could affect the Public Safety
Marine Rescue Division for the audit period ending June 30, 1999.
TEST OF COMPLIANCE:
Internal Audit tested compliance with certain laws
and regulations, obtained an understanding of internal controls, and
assessed control risk. Tests
performed appeared to provide sufficient evidence that support an opinion
on compliance and internal controls.
Except as noted in our audit report, tested items were
in compliance with significant laws, regulations, and internal controls
that included Florida Statutes, ordinances, resolutions, personnel policies,
administrative orders, and other policies established by the Public
Safety Marine Rescue Division and other applicable laws and regulations.
STATEMENT
ON INTERNAL CONTROL STRUCTURE:
In planning and performing our audit of the Public
Safety Marine Rescue Division for the period ending June 30, 1999, we
considered its internal control structure in order to determine our
auditing procedures for the purpose of our report on the Public Safety
Marine Rescue Division. As a
result, we noted in the audit report significant matters involving the
internal control structure and its operations that we considered reportable
conditions under standards established by the U.S. General Accounting
Office, Government Auditing Standards. Reportable
conditions involve matters relating to significant deficiencies in the
design or operation of the internal control structure, that in our judgment,
could adversely affect the organization's ability to record, process,
summarize and report on data consistent with management’s intentions.
Our consideration of the internal control structure
would not necessarily disclose all matters in the internal control structure
that might be reportable conditions, as defined above. In addition, because of the inherent limitations
in any internal control structure, significant deficiencies in the design
or operation of the internal control structure may exist and not be
detected. We believe the conditions
identified in our audit report constitute reportable conditions as previously
defined.
MANAGEMENT TEAM AND MANAGEMENT
ACTION PLAN:
A new reporting format has been implemented in this report. A Management Action Plan will be used for each Area of Improvement reported. Management Action Plans are corrective actions with implementation dates developed in cooperation with the Department’s Management Team and the Internal Audit Department. The Management Team includes the Director of Public Safety and the Marine Rescue Division manager.
MANAGEMENT
SUMMARY:
The
Internal Audit Department performed a financial, compliance and operational
audit of the Marine Rescue Division.
The following describes the testwork performed with the corresponding
conclusions.
The
financial component of the audit
consisted of verifying the retention of work schedules, determining
whether compensation for hours worked were accurate, reviewing the reasonableness
of overtime hours paid, and verifying the existence of competition for
purchases under $500. The audit
revealed the following:
· The
Marine Rescue Division was not aware of record retention requirements
on work schedules and as a result had not been maintaining them. The Management Team through its Management
Action Plan intends to strengthen the controls over work schedule retention
by establishing policies and procedures that comply with record retention
requirements.
(See Area for Improvement #1
on page 8.)
· The
Marine Rescue Division’s work schedule requires employees to work more
than the standard eight-hour workday and on all holidays. As a result, certain standards included in the Manatee County Personnel
Policy, Rules and Procedures Manual apply in the calculation of employees’
pay. Several inconsistencies were noted in the pay calculations when
certain circumstances were involved; such as shift differential, holiday
hours paid but not work, and overtime paid for participation in the
Body Removal and Mental Health Transport team.
The Management Team through its Management Action Plan will train
supervisors in the proper rules for the calculation of compensation,
retroactively compensate for shift differential miscalculations, and
seek approval from the Board of County Commissioners for payments of
overtime for Body Removal and Mental Health Transport activities.
(See Area for Improvement #2
on page 8.)
· Payment
of overtime hours has always been a part of the Marine Rescue Division’s
operations. A review of overtime
hours paid indicated that payments made in the current fiscal year were
approximately 15% less then in the prior two years and Public Safety’s
Management continues to closely monitor overtime charges.
The majority of the overtime hours paid to Marine Rescue employees
resulted from holidays and staff shortages.
Based on the audit procedures performed, overtime hours paid
appear reasonable.
· The
majority of purchases made by the Marine Rescue Division are Central
Stores purchases, replacement equipment in excess of $500, and ATV repairs
for which quotations are not practical. It was noted, however, that
for the remaining purchases under $500, quotations were not obtained. With the implementation of IFAS, the new finance system, documentation
of competitive quotations can be completed using the computer. The Management
Team through its Management Action Plan has provided training to their
employees and supervisors on the use of IFAS for small purchases. Controls
have also been implemented to ensure quotations are documented in IFAS
prior to supervisor approval. (See
Area for Improvement #3 on page 9.)
The
compliance component of the audit
consisted of compliance with Ordinances 82-19, 99-03, 98-03, and an
inter-local agreement between Manatee County and the City of Bradenton
Beach. The audit revealed the following:
· Ordinance
82-19 establishes standards for conduct in public parks and contains
sections that are applicable for Marine Rescue Division’s enforcement. Marine Rescue tracks the number of code violations
and preventative measures that personnel have performed during the day.
Based on the audit procedures performed, the Marine Rescue Division
appears to be adequately enforcing Ordinance 82-19.
· Ordinance
99-03 was adopted for the purpose of promoting safe boating and other
water related activities in Manatee County.
Marine Rescue confirmed that division personnel are enforcing
the water vessel restrictions in the County Ordinance and regulating
the water vessels operations in the beach and swimming areas to protect
the beach patrons. Additionally, daily logs document the number
of incidents when Marine Rescue personnel make contact with watercraft
in the regulated areas. Based
on the audit procedures performed, the Marine Rescue Division appears
to be in compliance with their responsibilities under Ordinance 99-03.
· Ordinance
98-33 prohibits entering upon, diving from or swimming under erosion
control groins and designates Marine Rescue personnel as code enforcement
officers with the right to issue citations to violators.
It appears however, the Ordinance can not be implemented until
the Judicial Circuit issues an Administrative Order authorizing the
Clerk of the Circuit Court to collect and disburse non-criminal code
enforcement fines. The Marine Rescue Division plans to establish
the required policies and procedures for the adequate enforcement of
the Ordinance.
(See Area for Improvement #5 on page 10.)
· The
Manatee County Board of County Commissioners signed an agreement with
the City of Bradenton Beach providing for additional law enforcement
officers at the beaches for a fee.
As part of this agreement, Marine Rescue would be responsible
for providing All Terrain Vehicles (ATVs) for first available use by
the officers assigned to patrol the public beach and to pay for major
maintenance on these vehicles. In addition, the City is responsible
for providing storage and regular maintenance to the vehicles and submitting
periodic reports. Based on the
audit procedures performed, it appears the Marine Rescue Division is
fulfilling the provisions in the inter-local agreement.
The
operational component of the
audit consisted of determining whether the Marine Rescue Division
has established training standards for lifeguard personnel and verifying
the county equipment is properly accounted for and safeguarded.
The audit revealed the following:
· The Marine Rescue Division has established specific training standards for their personnel, however, the requirements listed on the Human Resources Department’s job descriptions have not been updated to agree with management’s intended training and educational requirements. The Management Team through its Management Action Plan has updated the job descriptions and has submitted the revisions to the Department of Human Resources for implementation.
(See Area for Improvement #4 on page 10.)
Florida Statute 401.435 requires all first responder agencies to have taken as a minimum, the U.S. Department of Transportation Emergency Medical Services: First Responder Training Course. Since the majority of the Marine Rescue personnel are certified Emergency Medical Technicians (EMTs) this requirement only applies to non-EMTs. Division files indicated that two out of the three non-EMTs had not taken the course. The Management Team through its Management Action Plan will update their job description to include the additional training for non-EMTs in compliance with Florida Statute. (See Area for Improvement #4 on page 10.)
Marine Rescue employees are issued identification cards that contain a statement that training is provided under United States Lifeguard Association (USLA) guidelines. The USLA has not extended certification to Manatee County for meeting its training requirements. The Management Team through its Management Action Plan will remove the USLA reference and reissue cards to all Marine Rescue employees.
(See Area for Improvement #4 on page 10.)
· The
Marine Rescue Division uses equipment as part of their daily operations.
Based on the audit procedures performed, it appears that equipment recorded
as county fixed assets exists and is properly accounted for.
Based
on the audit performed, it appears the Marine Rescue Division’s overall
operations appear to be meeting the needs of Manatee County residents
and visitors who enjoy the County’s beaches.
Marine Rescue appears to be staffed by highly trained and dedicated
individuals whose priority is water safety as well as assisting Public
Safety Emergency Medical Services as first responders to incidents occurring
on the island. The audit identified several areas where improvements
can be made; although reportable, these areas are considered relatively
minor in relation to the overall operations of the Marine Rescue Division. We commend the Marine Rescue Division for its excellent operations
and the valuable services provided to Manatee County.
We
appreciate the efforts of Marine Rescue Division’s management in timely
addressing the issues raised during the audit and aggressively seeking
solutions to these matters. We
believe through the implementation of the Management Action Plans included
in this report, controls will be strengthened, improving accountability
over the Marine Rescue operations.
AUDIT REPORT
AUTHORIZATION:
This audit report has been reviewed and authorized
by:
Richard
J. Orienti, CIA, CFE R. B. "Chips"
Shore
Director of Internal Audit Clerk of the Circuit
Court and Comptroller
The Manatee County Personnel
Policy, Rules and Procedures Manual requires Department Directors to
be responsible for maintaining a record of work schedules for non-exempt
employees and for those pre-designated scheduled extra hours assigned
to exempt non-managerial employees.
The Marine Rescue Division prepares work schedules for personnel
for their operations. Additionally, Marine Rescue personnel participate
in the Body Removal and Mental Health Transport team. Another Division under the Public Safety Department is responsible
for developing this team’s work schedule. Neither of these work schedules
has been retained.
Management Action Plan:
Ø
Policies and procedures will
be established to provide all divisions under the Public Safety Department
with guidance regarding the retention of work schedules as required
by record retention requirements. Policies
and procedures will be implemented by September 30, 1999.
AREA FOR IMPROVEMENT #2 ……………………………………………………………………………
Subject: Accurate Compensation and Timecard Completion
The Manatee County Personnel Policy, Rules and Procedures
Manual sets the standards for employee compensation. A review of the Marine Rescue Division’s timecards
noted inconsistencies in the application of these standards. As noted in Area of Improvement #1, work schedules
are not retained, and therefore the effect of these inconsistencies
could not be determined. Examples of the inconsistencies included the
following:
1.
Shift differential
– During daylight savings time, Marine Rescue Division employees appeared
to be entitled to compensation at the second shift differential pay
for working four hours in the second shift (3:00 p.m. to 7:00 p.m.). Marine Rescue employees were not being compensated
at the higher second shift differential rate.
2.
Holiday hours
paid but not worked – Marine Rescue employees’ timecards inconsistently
included holiday hours paid, but not worked as part of the calculation
of their overtime pay.
3.
Suspensions
without pay documentation – The Marine Rescue employees’ timecards reflected
employees’ suspensions without pay, but the documentation of the suspensions
was not reflected in their official personnel files.
4.
Marine Rescue
employees are receiving overtime compensation for participating in the
Body Removal and Mental Health Transport team regardless of the number
of hours worked. Team members
are scheduled on standby until services are requested. The hours recorded
on the timecards do not reflect whether team members are on standby
or active duty. The personnel policy does not allow for overtime
pay for standby hours. Supervisory
review of the employees’ timecards can not be performed accurately and
effectively without separately recording the hours worked on the timecards.
Management Action Plan:
Ø
The Marine
Rescue employees will be compensated retroactively at the higher second
shift differential rate effective April 4, 1999. The additional compensation will be processed by September 30, 1999.
Ø
The Human Resources
Department will be contacted to schedule a training program with the
Marine Rescue Division’s supervisors regarding their responsibility
under the Manatee County Personnel Policies, Rules and Procedures Manual. The training program will be held by October
31, 1999.
Ø
The Board of
County Commissioners will be requested to authorize an overtime compensation
rate for all participants in the Body Removal and Mental Health Transport
team. This item will be presented
to the Board of County Commissioners by September 30, 1999.
AREA FOR IMPROVEMENT #3 ……………………………………………………………………………
Subject: Competitive Bidding Documentation on Purchases
The Manatee County Procurement Code requires that competitive
bids be obtained on small purchases less than $500. The Marine Rescue Division has neither performed
nor documented competitive bidding for these small purchases. The new finance system, IFAS, currently allows
for documentation of competition to be completed using the computer.
Management Action Plan:
Ø
An employee retreat was held
subsequent to this audit testwork regarding the use of IFAS for all
small purchases and the competitive bid requirements under the Manatee
County Procurement Code. At
this retreat, a decision was made that purchases will not be approved
unless IFAS is used for documenting competition.
Implementation has been in effect since May 1999.
AREA FOR IMPROVEMENT #4 ……………………………………………………………………………
Subject: Compliance with Job Description and Training
standards
Job descriptions do not accurately reflect management’s
intended training and educational requirements. Some requirements included
in the job descriptions are not enforced while management imposes other
requirements not included in the job descriptions.
Florida Statute 401.435 requires a lifeguard agency
to adopt a first responder training course as a minimum standard for
first responder training. Two
out of the three non-EMT certified lifeguards on staff have not taken
the United States Department of Transportation Emergency Medical Services:
First Responder Training Course as required.
It should be noted that the majority of the Marine Rescue personnel
are certified EMTs whose training exceeds the State’s minimum requirement.
Marine Rescue personnel are issued photo identification
cards that state in-house training is provided following United States
Lifeguard Association (USLA) guidelines. The USLA has a system to review an agency’s training program and
extends national certification to those agencies whose training and
standards fall within the recommended guidelines of the USLA at either
the minimum or advance level. Manatee
County has neither obtained nor applied for USLA certification.
Management Action Plan:
Ø
Job descriptions have been
updated to reflect management’s intended training and education requirements
and are pending implementation from the Human Resources Department.
Ø
Job descriptions
will be updated by November 30, 1999 to include the additional training
for non-EMTs in compliance with Florida Statute.
Ø The photo identification cards will be changed to remove the reference to USLA guidelines. Subsequent research will be performed to determine if the Division will pursue the adoption of the USLA certification. The re-issuance of photo identification cards will be completed
