Office of Audit and Evaluation Director

Office of Audit Services and Management Support MEMORANDUM To: Alan Oyler, Public Works Director From: J. T. Sirak, CPA, Director Office of Audit Services and Management Support Re: Follow-Up Review of Wastewater Division Hotline Call Regarding Alleged Inappropriate Purchases (Report No. 09-07) Date: August 14, 2009 Attached is a summary of the status of recommendations as determined from our follow-up review of the Wastewater Division Hotline Call Regarding Alleged Inappropriate Purchases Audit (Report No. 08-14), issued September 22, 2008. Our review procedures consisted of a review of the status of the recommendations provided by the Wastewater Division, 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. Six of the seven recommendations contained in the original report have been implemented. One recommendation is partially implemented. The partially implemented recommendation is expected to be fully implemented by December 2009 when the internal policies and procedures revision of purchasing activities is finalized. We would like to thank the officials and personnel of the Wastewater Division affected ...