Office of Audit and Evaluation Director

Office of Audit Services and Management Support MEMORANDUM To: Rebecca W. Sutton, Chief Financial Officer Raymond M. Elwell, Deputy CFO From: Beryl H. Davis, CPA, CGFM, Director Office of Audit Services and Management Support Re: Follow-Up Audit of Accounts Payable and Cash Disbursement Procedures (Report No. 08-08) Date: March 26, 2008 Attached is a summary of the status of recommendations as determined from our follow-up review of the Audit of Accounts Payable and Cash Disbursement Procedures (Report No. 07-11), issued March 30, 2007. Our procedures consisted of staff inquiries and a review of the status of the recommendations provided by management. Our follow-up review was made in accordance with generally accepted government auditing standards. The standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. Three of the 19 recommendations in the original report are implemented, nine are partially implemented, six are planned for implementation and one has not been implemented. The Controller indicated that: two of the partially implemented recommendations will be fully implemented when the draft of the updated City Policies and Procedures for Accounts Payable is approved; two when internal policy documentation is completed; one when periodic management reports of policy violations ...