City of Wilmington Fiscal Year 2023 Audit Plan

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Audit 24-02: Performance Audit of City Council Grants

Scope of Audit: January 2, 2020 to December 31, 2023

The objectives of the Internal Audit Department were to determine whether City Council grants were distributed in compliance with the city code, COW and departmental procedures and the COW’s code of ethics.

Audit 23-05: Performance Audit of Payroll Pre-Implementation

Scope of Audit: To conduct a systems development review of the payroll transition to determine if the system is being appropriately implemented.

The objective of the Internal Audit Department was to determine with reasonable assurance whether the selected payroll system will function as intended and that controls are in place to ensure that the system includes adequate accountability, data confidentiality, and system integrity.

*** Management ultimately concluded that it was not in the best interest of the city to move forward with the payroll migration.

Audit 23-03: Performance Audit of Treasury Follow-up

Scope of Audit: January 2, 2020 to June 30, 2022

The objectives of the Internal Audit Department were to determine whether the Office of the Treasurer has sufficient controls in place to maintain compliance and adequate administration for the following operational areas: Treasury Reporting and Investments, Wire Transfers, and the Escheat Process.

Audit 23-01: Performance Audit of Healthcare Benefits

Scope of Audit: July 1, 2021 to June 30, 2022

The objectives of the Internal Audit Department were to determine whether monitoring controls exist and whether other internal controls provide adequate assurance to ensure the timely performance of contractually required services conducted by service providers operating the City’s medical stop-loss claim details were submitted timely.

Audit 22-09: Performance Audit of Fleet Management

Scope of Audit: July 1, 2019 to December 31, 2021

The objectives of the Internal Audit Department were to determine whether operating procedures and internal controls are documented, operating effectively, and reasonably sufficient to provide adequate assurance of the City’s fleet.

Audit 22-08: Performance Audit of Rock Manor Golf Course Corporation

Scope of Audit: January 1, 2019 to June 30, 2021

The objectives of the Internal Audit Department were to determine whether the RMGCC’s accounting records are accurate and that adequate controls exist to provide reasonable assurance that payments are accurate, timely, and reasonable. 

Audit 22-07: Performance Audit of Fire Pension

Scope of Audit: July 1, 2019 to June 30, 2021

The objectives of the Internal Audit Department were to determine whether operating procedures and internal controls provide adequate assurance that authorized transactions were processed completely and accurately; and whether computations for gross pay were accurate and based on authorized time and amounts to ensure pension distributions and records were properly reviewed approved, processed, and documented.

Audit 22-03: Performance Audit of Police Pension

Scope of Audit: July 1, 2018 to June 30, 2021

The objectives of the Internal Audit Department were to determine whether operating procedures and internal controls provide adequate assurance that all authorized transactions were processed completely and accurately; and whether computations for gross pay were accurate and based on authorized time and amounts to ensure pension distributions and records are properly reviewed approved, processed, and documented.

Audit 22-02: Performance Audit of Cash Disbursements

Scope of Audit: July 1, 2017 to June 30, 2021

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

Audit 22-01: Performance Audit of Accounts Receivables

Scope of Audit: July 1, 2019 to June 30, 2021

The objectives of the Internal Audit Department were to assess the current accounts receivable processes and controls in place, including: the preparation and processing of cash receipts and invoices; the controls relating to the security of MUNIS data; the procedures for monitoring accounts receivable balances and for writing off bad debts; and the processes for calculating interest on overdue accounts.

Audit 21-05: Performance Audit of Police Compensated Absences

Scope of Audit: July 1, 2019 to June 30, 2020

The objective of the Internal Audit Department was to determine whether adequate procedures, record keeping, and internal controls were in place to ensure the accuracy of Wilmington Police Department compensated absences balances reconciled with the City of Wilmington’s KRONOS timekeeping system.

Audit 21-03: Performance Audit of Payroll

Scope of Audit: July 1, 2019 to June 30, 2020

The objective of the Internal Audit Department was to determine whether operating procedures and internal controls provided adequate assurance that authorized payroll transactions were processed completely and accurately.

Audit 21-02: Performance Audit of Fire Training

Scope of Audit: July 1, 2019 to June 30, 2020

The objectives of the Internal Audit Department were to determine whether sufficient controls were in place to ensure that firefighters are currently certified; that trainers are qualified; and that training courses are available for firefighters to meet certification requirements.

Audit 20-08: Performance Audit of City Council Grants $5K or More Follow-up

Scope of Audit: July 1, 2018 to December 31, 2019

The objectives of the Internal Audit Department were to determine if the grantee complied with the applicable requirements of the City of Wilmington, Delaware Code Sec. 2-368 Allocation of Grants, Sec. 2-369 Approval of grant awards and Sec. 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 20-07: Performance Audit of Tax Abatement

Scope of Audit: July 1, 2019 to June 30, 2020

The objectives of the Internal Audit Department were to determine whether requirements for receiving property tax abatement and/or grants were met and to the ensure the abatement process has sufficient internal controls in place to ensure proper monitoring and management.

Audit 20-06: Performance Audit of Purchasing Cards (P-Cards)

Scope of Audit: July 1, 2019 to June 30, 2020

The objectives of the Internal Audit Department were to evaluate the City of Wilmington’s usage of P-Cards in comparison to the City’s current policies and best practices; to review the adequacy of P-Card internal controls; and to determine whether compliance exists with the City’s P-Card program.

Audit 20-05: Performance Audit of ePayables

Scope of Audit: July 1, 2019 to June 30, 2020

The objectives of the Internal Audit Department were to determine whether adequate operational and system controls are in place to ensure that payments are appropriately and timely prepared; transactions are properly recorded; accounts are properly reconciled; and to ensure that e-payments are made in accordance with City of Wilmington policies and procedures.

Audit 20-04: Conflicts of Interest (Boards and Commissions)

Scope of Audit: July 1, 2018 to December 31, 2019

The objective of the Internal Audit Department was to determine whether adequate oversight is provided to identify and monitor Conflict of Interest of the City’s Boards and Commissions.

Audit 20-03: Performance Audit of Health Benefits Follow-up

Scope of Audit: July 1, 2018 to December 31, 2019

The objective of the Internal Audit Department was to determine whether sufficient internal controls are in place to ensure that benefits enrollment and termination processes are efficient and effective.

Audit 20-02: Performance Audit of Documentation Management Citywide

Scope of Audit: July 1, 2019 to June 30, 2020

The objective of the Internal Audit Department was to determine whether sufficient internal controls were in place to ensure proper retention of, storage, and destruction of City documents/records by law and industry standards.

Audit 20-01: Performance Audit of Professional Services Contracts

Scope of Audit: July 1, 2018 to June 30, 2019

The objectives of the Internal Audit Department were to determine whether professional services contracts not requiring City Council approval were awarded according to City Code and Procurement Policy, and to ensure that contracts are being properly monitored by the departments.

Audit 19-11: Performance Audit of the Treasury Department

Scope of Audit: July 1, 2018 to December 31, 2019

The objective of the Internal Audit Department was to determine whether the Treasury Department has sufficient controls in place to maintain compliance and adequate administration of select areas of operation. The five areas of operations reviewed were: 1) Pensions; 2) Escheat Process; 3) Financial Reporting; 4) Wire Transfers; and 5) Debt Management.

• Former Treasurer Response

Audit 19-10: Performance Audit of Parks and Recreation – Maintenance

Scope of Audit: July 1, 2018 to December 31, 2020

The objective of the Internal Audit Department was to determine whether the department of Parks & Recreation is using resources effectively and efficiently to meet the departmental mission and goals and to produce measurable outcomes with respect to Park Maintenance.

Audit 19-08: Performance Audit of Contract Management

Scope of Audit: July 1, 2018 to June 30, 2019

The objectives of the Internal Audit Department were to determine whether adequate controls are in place, and adequate oversight existed in the monitoring of IT vendors that contract with the City.

Audit 19-07: Performance Audit of Real Estate & Housing

Scope of Audit: July 1, 2018 to June 30, 2019

The objective of the Internal Audit Department was to determine if Real Estate & Housing was conducting business in an effective and efficient manner and in accordance with Real Estate & Housing’s policies and procedures.

Audit 19-06: Performance Audit of Parking Meters

Scope of Audit: July 1, 2015 to June 30, 2019

The objectives of the Internal Audit Department were to determine whether the City has adequate controls in place to ensure that all parking meter collections are properly recorded and accounted for; to evaluate whether the parking meter process is operating as intended; to determine whether vendors are complying with the terms of their contract; and to assess the division of transportation’s management of the meter collection process.

Audit 19-04: Performance Audit of Customer Service Citywide

Scope of Audit: July 1, 2018 to June 30, 2019

The objective of the Internal Audit Department was to determine whether customer service efforts throughout the City were effective and efficient. The review and analysis focused on monitoring activity for three departments: Constituent Services, Department of Public Works, and Licenses & Inspections.

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.

Audit 19-01: Performance Audit of Delmarva Franchise Fee

Scope of Audit: January 1, 2015 to December 31, 2017

The objectives of the Internal Audit Department were to determine if franchise fees were properly calculated; verify all appropriate gross receipts were included in those calculations; and to confirm the methodology for calculating and remitting franchise fees.

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 18-10: Performance Audit of Sick Leave

Scope of Audit: September 1, 2019 to December 31, 2019

The objective of the Internal Audit Department was to assess the overall efficiency and effectiveness of the City’s Human Resources Sick Use Policy.

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 18-08: 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 18-05: 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 18-04: 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 18-03: 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 18-02: 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 18-01: 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 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 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 17-06: 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 17-05: 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 17-04: 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 17-02: 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 17-01: 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 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 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 16-08: 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 16-06: 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.