Office of Audit and Evaluation Director

Office of Audit Services & Management Support MEMORANDUM To: Larry T. Simmons, CFM, Facilities Management Division Manager Leland W. Brown, Human Resources Division Manager From: Beryl H. Davis, CPA, CGFM, Director Office of Audit Services and Management Support Re: Follow-Up of Audit of Work Assignment Practices of the Facilities Management Division (Report No. 07-18) Date: September 14, 2007 Attached is a summary of the status of recommendations as determined from our follow-up review of the Audit of Work Assignment Practices of the Facilities Management Division (Report No. 07-04), issued January 29, 2007. Our review procedures consisted of staff inquiries, examination of certain documents and a review of the status of the recommendations provided by Division management. Our follow-up was made in accordance with generally accepted government auditing standards, except that we did not perform substantial tests of evidence supporting the replies from the officials responsible for resolving audit findings and recommendations. Four of the six recommendations in the original report were implemented and the other two ms were partially implemented. One of the recommendations partially implemented relates to the equitable distribution of overtime and one relates to changes to timekeeping records. Facilities plans to fully implement these recommendations using the assistance of the Human Resources Division to ensure internal ...