Office of Audit and Evaluation Director

Office of Audit Services and Management Support MEMORANDUM To: Robert Bowden, Leu Gardens Executive Director From: J. T. Sirak, CPA, Director Office of Audit Services and Management Support Re: Follow-Up Review of the Leu Gardens Administrative Personnel Management Study (Report No. 09-03M) Date: April 21, 2009 Attached is a summary of the status of recommendations as determined from our follow-up review of the Leu Gardens Administrative Personnel Management Study (Report No. 08-03M), issued April 21, 2008. Our review procedures consisted of a review of the status of the recommendations provided by Leu Gardens administrative personnel, inquiries of management, and examination of certain documents. Our follow-up 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 five recommendations contained in the original report have been implemented. Two recommendations are partially implemented. One of the recommendations partially implemented is expected to be fully implemented by December 2009 once management determines how the division of labor will be adequately transferred. The other recommendation is scheduled to be implemented by January 2010 or when additional staffing is ...