AUDIT OF

CITY AUDITOR’S OFFICE AUDIT OF CITY CELL PHONE CHARGES Report No. CAO 2005-0607-10 April 11, 2007 RADFORD K. SNELDING, CPA, CIA, CFE CITY AUDITOR TABLE OF CONTENTS BACKGROUND ............................................................................................................... 1 OBJECTIVE ..................................................................................................................... 1 SCOPE AND METHODOLOGY ................................................................................... 2 FINDINGS AND RECOMMENDATIONS ................................................................... 2 1. Inventory Assignment and Accountability................................................................ 2 2. Business or Personal Call Accountability.................................................................. 4 3. Cell Phone Plans........................................................................................................... 7 4. Cell Phone Usage.......................................................................................................... 8 MANAGEMENT RESPONSES.................................................................................... 10 AUDIT OF CITY CELL PHONE CHARGES CAO 2005-0607-10 BACKGROUND Cellular phones increase productivity and have become as important as desk phones. The cost of cellular service is steadily rising and is now ...