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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.
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Audit # |
Audit Name and Purpose |
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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.” |
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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. |
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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.” |
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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. |
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View Listing of Audit Reports for Prior
Fiscal Years
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