Audit of Budget Development, Monitoring and Change Process.

AUDIT OF BUDGET DEVELOPMENT, MONITORING AND CHANGE PROCESSES Exit Conference Date: May 8, 2003 Release Date: June 17, 2003 Report No. 03-13 CITY OF ORLANDO OFFICE OF AUDIT AND EVALUATION Beryl H Davis, CPA, CGFM Audit and Evaluation Director Mona S. Mellon, CPA Audit Program Manager Andrea Wilson Senior Auditor Scarlet Gibson Auditor II TABLE OF CONTENTS Memoranda .........................................................................................................................................................1 Executive Summary ........................................................................................................................................... 3 Background .......................................................................................................................................................17 Summary of Recommendations and Responses..............................................................................................19 Issues and Recommendations......................................................................................................................... 24 Objectives................................ 24 Scope and Methodology............................................................................................................................... 24 Structure and Policies........................................................................................ ...