Memorandum

City of Lawrence

City Auditor

TO:	Members of the City Commission
FROM:	Michael Eglinski, City Auditor
CC:	David L. Corliss, City Manager Cynthia Boecker, Assistant City Manager Diane Stoddard, Assistant City Manager Jonathan Douglas, Assistant to the City Manager
Date:	July 9, 2008
RE:	Street Light Audit in 2008 Audit Work Program

The audit work program for 2008, approved by the City Commission in April, includes an audit of Street light payments.  The approved work program described the project:

The city pays about $500,000 a year for street lighting.  The electric utility owns, operates and maintains the street lights.  The payments are based on the number and type of lights.  Residents surveyed in 2007 rated the adequacy of street lighting relatively low.

Audit work would involve reviewing controls to ensure the city pays the correct amount.  The work could also identify areas for further audit work related to the street light system.

I have not yet begun to work on the project.  I’m currently working on an analysis of financial indicators and an assessment of the reliability of the city’s pavement condition measures.