Carson City’s internal auditor completed a report on the city’s small public works projects and is starting to look into an aspect of its public guardian program.
Moss Adams LLP will be assessing the public guardian’s liquidation policy — when and how it determines to sell assets of the wards under its care.
“We’ll look at what policies and procedures are in place, are they well defined, are they being followed. Then we’ll come back to report to you,” Mark Steranka, partner, Moss Adams, told the Audit Committee Tuesday.
The committee approved $15,000 in contingency funds to conduct the report, which Moss Adams plans to deliver to the committee at its next meeting in May.
Moss Adams had four recommendations for small works projects performed by multiple divisions of the Public Works department.
Small works projects are defined as those costing less than $300,000 and most are done by a single department, and charged to its funding source. But some, usually emergencies, may be performed by multiple divisions.
“What are interdivisional small public works projects? Like the recent flooding. Any equipment operator who can answers the call,” said Colleen Rozillis, manager, Moss Adams Consulting at Moss Adams.
Rozillis said the department’s cost accounting policy was adequate but recommended a definition of small works projects be added as well as a minimum project cost, such as $1,000 or $5,000, for triggering cost accounting.
The remaining recommendations were to apply the policy consistently on all work orders, add more documentation once the department’s new work order system, called eRPortal, is rolled out to all divisions, and to issue quarterly reports.
The committee also received an update on the current audit work program, which includes procurement testing, and on the internal audit findings, including several items on cash handling.
The city developed a cash handling policy for use city-wide and the next step, said Steranka, is training on it by the treasurer’s office and then testing to make sure the policy is working.
The Audit Committee scheduled its next meeting for May 9.
