...route to the City of Tampa home page
Internal Audit

Quick Links


View and Download Instructions:

Below is our FY 2009 Audit Agenda and links to any released audit reports. Reports are released only after they become final according to Florida Public Records Law (see Chapter 119.07, Florida Statutes).

Our audit reports are available in .pdf format. If your browser does not support this format, Adobe Acrobat Reader can be downloaded from the Internet. It is available free of charge. After you have configured your browser, click on the appropriate audit number below.


Audit #

Audit Name and Purpose

09-01 Lowry Park Zoo - Tampa's Lowry Park Zoo, situated on land owned by the City of Tampa, is operated by the Lowry Park Zoological Society, under a lease and operation agreement with the City of Tampa. The Society operates as a 501(c)(3) nonprofit charitable organization and provides programs in education and conservation to benefit the general public. The lease and operation agreement with the City states that the real property shall remain the property of the City and all future real or personal property donations shall become the sole property of the City. The agreement continues that the animals, as of the date of the agreement, will be leased to the Society and “the progeny of these animals and any animals acquired . . . shall become and remain assets of the City.” In the agreement, the City requires the animal collection to be maintained in accordance with accepted standards of the American Association of Zoological Parks and Aquariums n/k/a Association of Zoos and Aquariums (AZA). Established in 1924, the AZA describes itself as “America's leading accrediting organization for zoos and aquariums and accredits only those institutions that have achieved rigorous standards for animal care, education, wildlife conservation and science.”
09-02 Utility Accounting - The City of Tampa Utility Accounting Division provides billing and collection for water, sewer, and refuse services.  UAD is divided into five sections:  Customer Service, Billing, Refuse Inspection, Credit, and Meter Reading & Service.  The Division is responsible for servicing approximately 123,000 residential and commercial customers.  There are 21 billing cycles and meters are read on a bimonthly basis, with the alternate month being billed based on a moving average.
09-03 Workers Compensation - The Workers' Compensation Program ensures that an employee injured on the job is compensated during recovery and is provided medical treatment for the injury.  The employer must accept economic responsibility for the injured worker even when the employer is not at fault.  Florida Statute, Section 440, Workers' Compensation Law, governs the program.  The Florida Department of Labor and Employment Security, Division of Workers' Compensation administers it.  The City of Tampa has contracted with a workers' compensation claims processor to provide professional services for the investigation and management of claims submitted by the City's employees.  Claims up to $500,000 are fully funded by the City, thereafter; claims are covered by an excess insurance policy.
09-09 Solid Waste Contracted Services - The Solid Waste Department contracts for a variety of services - from commercial bin pickup service and recycling to transfer station operations and alley trimming and clearing. This audit will test whether the applicable contractor is fulfilling its obligations and that their activities are reasonably and properly monitored by Solid Waste personnel.
09-10 Grants Management - Currently the grants are in many different departments.  Some departments have specific individuals that apply for the grants by looking through professional journals then going after them.  The Budget Department reviews the grant documentation that goes before City Council.  The Budget Department staff assists in recording grant awards and a minor amount of monitoring.  As part of the consolidation process that the City is going through, grants will be moving under the direction of the Budget Department.  The goal is to have one department in charge of the grants from application through to reporting and receipt of funds.  As part of our process we will also review the potential effect the Economic Stimulus package may have and the use of those funds. Audits have been performed on specific grants during a departmental audit or on individual grants in stand alone audits.  The Internal Audit Department has not  performed an audit on overall “Grants Management.”
09-11 Impact Fees - Chapter 25 of the City’s Code of Ordinances states in part, “Any person who…seeks to develop land… shall be required to pay a transportation impact fee in the manner and amount set forth in this chapter.”  The current transportation impact fees became effective January 1, 1989 and are calculated by Construction Service Center staff.  The ordinance created six (6) separate transportation impact fee districts.  Each district has its own distinct fee schedule.  A feepayer can opt not to have the impact fee determined by the fee schedule.  However, an alternative calculation, in accordance with set provisions of the ordinance, must be independently performed.  The Transportation Division of the Department of Public Works has the responsibility of determining the propriety of these independent calculations. In general, impact fees are to be used in the district from which they were collected.  The ordinance requires that “impact fees shall be used for the purpose of capital improvements to and expansion of the city, county and state roadway network and transportation facilities within the city.”
09-12 General Employees' Pension Fund - The General Employees' Retirement Fund provides pension benefits for full time City employees that meet specified requirements.  This audit will evaluate the manner in which pension benefit entitlement is determined, how the amount of the retirement benefit is calculated, and controls in place to ensure benefits are terminated or converted to survivor benefits in the event of death.  It will also review the process for determining disability retirements. Sworn Police and Fire personnel are covered by a separate pension plan, which is not part of this audit.

View Listing of Audit Reports for Prior Fiscal Years


Copyright © 1996-2009 City of Tampa.  All rights reserved. - Last Updated: 6/2/2009