The Small Shop category comprises the audit shops with between 1 and 5 auditors. There were 18 submissions from small shops this year.

Police Overtime: More Officers and Additional Controls Could Reduce Costs and Improve Accountability

This report was characterized by clear, succinct writing and recommendations designed to enable the City of Gresham to cope with increases in police overtime. It compared the use of police overtime in several similar-sized cities, and summarized research on effective overtime management practices as described in professional literature and performance audits from other jurisdictions. The audit acknowledged that overtime is an inevitable part of police work and all police organizations rely on it to some extent to meet service requirements. Nonetheless, it concluded that effective overtime management is possible and provided specific, practical steps that could be taken to reduce costs and improve accountability. The report made effective use of tables and charts and section headings and sidebars to help busy readers quickly understand the report's messages.

Audit of Street Maintenance

Review of Arthur J. Gallagher & Company Insurance Brokerage Services

This well-written report resulted in a half million dollar repayment by an insurance broker to the City of Gainesville. At the City Auditor's suggestion, the Gainesville City Commission had the City Auditor's Office review the broker's records to determine how much the City had been overcharged and the appropriate level of interest due from the contractor. The issues under review were similar to those being investigated in other parts of the country regarding contingent fees in the insurance brokerage industry. The audit also examined internal City procedures related to insurance brokerage services and provided recommendations for necessary improvements in the processes in the final report, including a written response indicating agreement to all of the report's recommendations from the City Manager.

An Audit of Citywide Grant Oversight: Citywide Grant Administration Needs To Be More Centralized, Coordinated and Consistently Applied

As a result of this audit, San Jose evoked a fundamental change in the City's approach to monitoring and overseeing City grants. This was accomplished through the creation of a centralized grant oversight committee, as well as a database to track the grants given, compliance with grant contract provisions and creation of a financial monitoring criteria to identify higher risk grantees. The grant process and the audit results had a significant impact with over 650 grants valued at $40.5 million being awarded to non-profit organizations during the audit year. The audit included a comprehensive look at the City's grant administration using best practices to develop recommendations that would strengthen and improve oversight. The well-received report was clear and concise in the summary prepared for executive management, while providing comprehensive detailed information supporting the conclusions reached.

Street Paving: More Proactive Maintenance Could Preserve Additional City Streets Within Existing Funding

The City of Portland's audit of street paving was clearly written, convincing, and results-oriented. The report presentation made it easy to identify the important issues quickly, understand the reasoning and benefits of recommended changes, and appealed to readers with varying learning styles. The audit team identified strong criteria and carefully compared it to the Portland Department of Transportation's (PDOT) practices, pinpointing specific areas for improvement. If implemented, the recommendations presented by the City of Portland audit could bring significant service benefits to citizens within existing funding levels. Additionally, the City of Portland auditors improved timeliness and depth of communication with PDOT by innovating. This report is one of four that were generated during their audit of street paving.

Audit of City Pension Investments

The City of Tallahassee's audit of Pension Investments confirmed that the City's approximately $1 billion Pension Plans were fully funded and investments were made in compliance with governing State and City legal requirements. While plan performance was good, the audit identified that improvements were needed in the areas of monitoring and oversight, formal policies and procedures, documentation and internal controls. The report was very clearly written and resulted in a coordinated and timely action plan by appointed officials and City staff. The use of a Highlights page demonstrated in a concise manner why the audit was done, what was recommended and what was found.

An audit of the Photo Enforcement Program

The City of Winnipeg has received an Honorable Mention for its work on the "Audit of the Photo Enforcement Program." The presentation and substance of this audit were impressive. Their skillful use of tables, graphs, and flowcharts provided an easy to read report. The report was extremely thorough and gave the reader information on:

• The Financial Performance of the Program,
• Efficiencies and Cost Effectiveness of the Program,
• Effectiveness of the Risk Management and Control Processes, and
• Whether the Program achieved its goal of improving public safety.

The audit exposed that within the first two years of operation, gross revenues fell short of initial projections by over $18 million due to a vast over-estimation of the number of traffic violations and processing costs that were more than double the original estimates. The impact of this audit is reflected by the fact that it attracted considerable attention from the local, national and international media. This report is a must read for anyone needing quick information on Photo Enforcement Programs.

Read the audit!

Finance Department Procurement Card (Pro-Card) Program

The Large Shop category comprises the audit shops of over 15 auditors. There were 8 submissions from large shops this year.

Subway Flooding During Heavy Rainstorms: Prevention and Emergency Response

The Metropolitan Transportation Authority Office of the Inspector General (OIG) audit report of the New York Metro Transit Authority (Transit Authority) presented a convincing argument regarding the causes of City of New York subway system flooding, and how preventative measures can reduce the negative impact floods have on subway passenger service when heavy rains occur. In a clear and understandable manner, OIG made the case that improved maintenance and cleaning of pump stations, sewer lines, and rail systems would have been effective measures in the prevention of flooding even during heavy rains. The audit methodology was unique, in particular, due to the analysis of meteorological history in determining that heavy rains producing past floods have occurred far more frequently than previously thought. The results of the audit motivated Transit Authority management to accept auditor recommendations and implement corrective actions.

Condition of Police Facilities

Philadelphia's audit was in response to concerns regarding the condition of City Police facilities. The use of pictures and videos to demonstrate conditions were particularly helpful in highlighting the severity of structural problems and disrepair. The audit was written clearly and gave additional evidence of the need to correct the condition of City assets, such as a possible link between employee injury claims at Police facilities and the poor condition of those facilities. The audit report was compelling in its case that more resources and attention need to be devoted toward Police facility maintenance.

Performance Audit of the Department of Building and Safety's Inspection and Code Enforcement Activities

The Los Angeles audit was unique in its objective in helping Code Enforcement management determine whether its present success in meeting customer service satisfaction measures correlated with the Code Enforcement's mandate of City buildings being code-compliant and safe. Audit results were presented in a logical format and provided evidence that improvements were needed in the monitoring of code enforcement violations, and training and oversight of Code Enforcement employees. The report also noted that while there were performance measures for customer service satisfaction, none existed for determining if Code Enforcement was meeting their mission and performing their responsibilities efficiently and effectively.