Memorandum

City of Lawrence

City Auditor

 

TO:

Members of the City Commission

 

FROM:

Michael Eglinski, City Auditor

 

CC:

David L. Corliss, City Manager

 

DATE:

August 16, 2012

 

RE:

Amending the Performance Audit Work Plan

 

 

City Code requires the City Auditor to coordinate with the City Manager in creating an annual work program and to present the proposed work program to the City Commission.  The City Commission may amend or alter the work program as it deems appropriate.  I am asking the City Commission to amend the current work plan by considering two additional performance audit projects.

 

I would like you to consider adding one or two of the following projects to the approved plan:

 

Financial Indicators

I have completed a Financial Indicators Performance Audit each year.  The work involves comparing data and financial ratios from the City’s Comprehensive Annual Financial Report over the period of 2003-2011) and comparing with medians based on a group of similar communities.  The purpose of the work would be to describe the city’s financial condition and identify “warning trends.”

 

Issues Related to the Taste/Odor of Water

The Director of Utilities recently asked if I would consider conducting a performance audit looking at the issue of the taste/odor of water.  The City Commission has had some discussions about the issues this year.  Survey respondents identified the taste of drinking water as the water/waste water issue that should receive the most emphasis in coming years in the 2011 citizen survey.  The purpose of the work would be to provide the City Commission with information about the issues related to controlling the taste and odor of water.

 

Current Approved Performance Audit Work Plan

The current approved performance audit work plan (approved in June 2011) includes:

·         2011 Financial Indicators  (Completed)

·         Rental Housing (Completed)

·         Cash Handling (Completed)

·         Participating in Solid Waste Task Force (Completed)

·         City-County Agreements (Planning underway)

·         Vendor Information (In progress)

 

Action:  Amend the current performance audit work plan to include one or both of the proposed performance audits on Financial Indicators and Taste/Odor of Water.