Office of Audit and Evaluation Director

Office of Audit Services and Management Support MEMORANDUM To: Lisa E. Early, Families, Parks and Recreation Director Conrad C. Cross, Chief Information Officer From: Beryl H. Davis, CPA, CGFM, Director Office of Audit Services and Management Support Re: Follow-Up Audit of CLASS Application System (Report No. 08-04) Date: December 17, 2007 Attached is a summary of the status of recommendations as determined from our follow-up review of the Audit of CLASS Application System (Report No. 07-07), issued February 2, 2007. Our review procedures consisted of staff inquiries, examination of certain documents and a review of the status of the recommendations provided by 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. Two of the recommendations were directed to the Office of Audit Services and Management Support by the consultants with whom this audit was co-sourced; we have included the current status of these recommendations in this report. Fifteen of the 25 recommendations in the original report were implemented, five are partially implemented and the remaining five are planned for implementation. The following table summarizes the status of the recommendations according to the priority noted in the original ...