1. Audit of Facilities Maintenance ABSTRACT
Facilities has generally established an effective
process to provide maintenance activities and
A Have A—jj +v Nlaintain services to the City. This audit recommends
process improvements to enhance monitoring
capabilities over vulnerable assets, facilities
security access, and workload.
City Auditor's Office
AUDIT OF FACILITIES
MAINTENANCE
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DENTON
The City of Denton Internal Audit Report June 2020
Audit of Facilities Maintenance
Table of Contents
ExecutiveSummary............................................................................................................................3
Introduction ......................................................................................................................................4
ManagementResponsibility.....................................................................................................................4
Audit Objectives, Scope, and Methodology..............................................................................................4
WhatWorks Well...............................................................................................................................5
The Facilities Maintenance Program is Generally Adequate....................................................................5
Work Order System Effectively Manages Facilities Maintenance Workload ...........................................6
Staff Experience and Work Performed are Generally Aligned .................................................................7
Facilities P-Card Review and Reconciliation Process is Adequate............................................................8
Opportunities for Improvement.......................................................................................................10
Facilities'Tools Are Vulnerable to Theft or Misuse................................................................................10
Security Access Management Procedures Should be Formalized..........................................................11
New Work Order System Capabilities Should be Further Explored........................................................13
P-Card Supporting Documentation is not Always Appropriately Retained............................................15
Appendix A: Management Response Summary.................................................................................16
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The City of Denton Internal Audit Report June 2020
Audit of Facilities Maintenance
Executive Summary
Honorable Mayor and members of the City Council,
The City Auditor's Office has completed a performance audit of Facilities Management's facilities
maintenance program.The salient findings of this audit and our overall conclusion are as follows:
• Overall, the Facilities Maintenance Division has established good processes and controls with the
following exceptions:
o The Division needs better controls over tools purchased by utilizing proper recordkeeping
and verification.These procedures are necessary to prevent theft or misuse of tools.
o The Division controls access to the City's facilities and grants City employees access to
facilities they are authorized to access. We found that proper permissions were not
documented when granting or modifying certain access privileges. This may result in an
employee being granted inappropriate access to the facilities.
o The Division may benefit by effectively using a recently implemented work order system
for monitoring work accomplished by Technicians.
We appreciate the cooperation of Facilities Maintenance staff. We made seven recommendations in this
report, all of which the Department has concurred with.
Sincerely,
Umesh Dalal, City Auditor
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The City of Denton Internal Audit Report June 2020
Audit of Facilities Maintenance
Introduction
The City Auditor is responsible for providing: (a) an independent appraisal' of City operations to
ensure policies and procedures are in place and complied with, inclusive of purchasing and
contracting; (b) information that is accurate and reliable; (c) assurance that assets are properly
recorded and safeguarded; (d)assurance that risks are identified and minimized;and (e) assurance
that resources are used economically and efficiently and that the City's objectives are being
achieved.
The City Auditor's Office has completed a performance audit of the facilities maintenance program.
We conducted this performance audit in accordance with generally accepted government auditing
standards. Those 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.We believe that the evidence obtained provides a reasonable basis for our findings
and conclusions based on our audit objectives.
Management Responsibility
City management is responsible for ensuring that resources are managed properly and used in
compliance with laws and regulations; programs are achieving their objectives; and services are
being provided efficiently, effectively, and economically.
Audit Objectives, Scope, and Methodology
This report is intended to provide assurance that the City's resources are being safeguarded and
used effectively to ensure the City's objectives are being achieved by evaluating the existence and
adequacy of controls over facilities maintenance processes.
Audit fieldwork was conducted during February and March of 2020. The scope of review varied
depending on the procedure being performed. The following list summarizes major procedures
performed during this time:
• Reviewed documentation to develop criteria including industry standards, best practices,
policies, and procedures;
• Developed a process narrative to identify current control activities that was certified by
the Facilities Supervisor and Facilities Management's' Contract Control Specialist;
• Examined data from the City's facilities maintenance work order systems to evaluate the
facilities maintenance program and analyze repairs;
• Reviewed Facilities Management's procurement card transactions and associated
supporting documentation for the February reporting period;2
• Inspected custom security access level documentation to determine if access change
requests were made with the appropriate authority.
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'The City of Denton Internal Auditor's Office is considered structurally independent as defined by generally accepted government auditing
standard 3.56.
2 The February reporting period includes transaction from December 201h,2019 through February 4th,2020.
The City of Denton Internal Audit Report June 2020
Audit of Facilities Maintenance
What Works Well
The Facilities Maintenance Program is Generally Adequate
Over time, the performance of a building (and its components) will eventually degrade.
Maintenance is the decisions and actions regarding the control and upkeep of property and
equipment and can be used to prolong the service life of these assets. According to the US
Department of Energy's Operations& Maintenance Best Practices, there are generally three types
of maintenance programs that exist as follows:
1) Reactive Maintenance — no actions or efforts are taken to maintain equipment to ensure
expected life is reached;
2) Preventive Maintenance —actions performed on a time- or machine-run-based schedule that
detect, preclude, or mitigate degradation with the aim to extend the useful life of equipment;
and
3) Predictive Maintenance—measurements that detect the onset of system degradation,thereby
allowing causal stressors to be eliminated prior to deterioration.
Each of these program types has its own advantages or disadvantages. It should be noted that
preventive or predictive maintenance programs still include reactive maintenance activities;
however, these make up a smaller percentage of the work performed.' The auditors found the
following:
• The Facilities Maintenance Division has generally established an effective preventive
maintenance program, where about 30% of maintenance activities are reactive.
o While additional cost savings could be seen in the long run from increasing predictive
maintenance activities, this type of program requires large, short-term investment in
technologies to monitor equipment condition. Due to the size of the City, this type of
large, technological investment may not be necessary at this time.
• In general,the Division has scheduled preventive maintenance activities for all applicable major
trade areas(see Figure 1); however,we found that few preventive maintenance activities have
been performed for electrical equipment.
Figure 1: Preventive Maintenance Activities by Trade (Jan. 2017—Jul. 2019)
Plumbing
IF 10%
Other Mechanical
HVAC 18%
Facilities
Life Safety 4%
Electrical 1% I (�
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3 Typically,a maintenance program is considered reactive if more than 55%of maintenance activities are reactive.
The City of Denton Internal Audit Report June 2020
Audit of Facilities Maintenance
o That being said, electrical repairs only make up about 5% of repair work orders (see
Table 1 on the following page), which would indicate that the risk of electrical system
failure has not been very high in the past. Besides, the Facilities Supervisor stated that
the Division recently acquired a thermal imaging gun, which can be used to perform
preventive maintenance on electrical systems.
o We found evidence that at least one electrical preventive maintenance task had been
performed in the last six months. Given the potential impact of electrical system
failure, the Division should consider formally introducing these activities into the
scheduled preventive maintenance program.
• We found that this preventive maintenance program effectively monitors the condition of
facility assets (including buildings and their associated equipment).
o Any notes that technicians make about the conditions of assets are recorded in the
work order system and necessary repairs or replacements are performed when
identified as a separate work order.
o About $1.5 million has been budgeted annually to replace HVAC components, floors,
and roofs. These assets are replaced based on their designed life and their reported
condition, which is monitored through the preventive maintenance program.
Replacements are prioritized based on the informed judgment of division
management.
Work Order System Effectively Manages Facilities Maintenance Workload
The City of Denton's Facilities Management Department is generally organized into two distinct
functions — Maintenance and Capital Projects. This audit focuses on the Maintenance function of
the Facilities Management Department. Facilities Maintenance performs maintenance activities
designed to keep building equipment and systems running for at least their designed life. Similarly,
the Division provides on-demand services for the City's employees including rekeying,coordinating
department moves, painting, hanging pictures, etc.The City has invested in a facilities' work order
system that effectively manages these services and maintenance activities.The auditors found the
following:
• Reactive maintenance activities and on-demand services may be requested by employees
either through an online portal or by contacting the Department's administrative staff directly;
these actions create a work order. Throughout the day the Facilities Supervisors issue these
work orders to a Facilities Technician and assign a priority, or due date, for when the work is
supposed to begin.
o The Facilities Maintenance Division always has an on-call Technician available who is
responsible for responding to emergency maintenance and service issues.
• Preventive maintenance activities have been scheduled by Facilities Management staff and are
automatically issued and assigned to a Facilities Technician by the work order system.
• Once the Facilities Technician has completed the assigned service or activity, they mark the
work order as "finished" in the work order system. Facilities Technicians are required to upload
The City of Denton Internal Audit Report June 2020
Audit of Facilities Maintenance
supporting documentation for any purchases made to complete the work order as well as input
details about the work completed and the time spent doing the work.
o This action sends an e-mail to the requestor notifying them that the work is complete.
This notification provides employees with a mechanism to report if the maintenance
or services completed were not effective.
• The Facilities Supervisors review all "finished" work orders to ensure that they include
adequate information about the work completed before closing it out as "complete." Given
the Division's current size (11.5 full-time equivalents), this review ensures that Facilities
Supervisors are adequately monitoring work orders.
Staff Experience and Work Performed are Generally Aligned
In order to adequately perform maintenance activities, Facilities Maintenance staff must have
adequate knowledge and resources to perform the required work. Many activities performed by
Facilities Maintenance require specialized knowledge or are part of trades that require licenses.
Table 1 shows the Division's workload based on the associated trade. The auditors found the
following:
Table 1: Facilities Maintenance Work Orders by Trade (Jan. 2017—Jul. 2019)
Trade Repairs PM All Work Orders
H VAC 1,045 13,440 14,485
Other Mechanical 113 3,625 3,738
Plumbing 1,515 2,000 3,515
Facilities 2,548 686 3,234
General Maintenance 2,568 0 2,568
Services 538 NA 538
Life Safety 201 237 438
Electrical 366 0 366
All: 8,894 19,988 28,882
• Facilities Maintenance has recruited several Technicians who have obtained trade licenses
including three licensed HVAC technicians, one licensed electrician, and one licensed irrigator.
These licenses along with non-licensed technicians generally provide adequate experience to
perform maintenance activities for most trades; however,the Division does not have a licensed
plumber.
o The City has established a service agreement with a contractor to provide plumbing
services (see Table 2), which ensures that there is adequate knowledge to repair
plumbing systems. Still, the Division may want to consider recruiting a licensed
plumber to provide greater preventive maintenance activities for plumbing systems.
o That being said, there is currently uncertainty in Texas about whether there will be a
plumbing license after 2021 due to a State legislative issue that has yet to be resolved.
These legislative issues may complicate this effort.
• The City has contracted with several vendors to provide maintenance and service activities.
The services provided by these vendors are summarized in Table 2:
The City of Denton Internal Audit Report June 2020
Audit of Facilities Maintenance
Table 2:Summary of Service Agreement Services
Service Emergency Maintenance Installations Removal/Repair New Const.
HVAC X X X X
Electric X X X
Plumbing X X X
Welding X X X
Doors X X X
Generator X X X
Elevators& Lifts X X
Pest X
o Based on our review, all services agreements executed between January 2019 and
March 2020 were procured appropriately. The management of these contracts was
not evaluated.
Facilities P-Card Review and Reconciliation Process is Adequate
Facilities Maintenance Technicians use procurement cards (p-cards) throughout their work to
purchases necessary parts,tools, and supplies.Without proper review and approval, p-cards could
be used to purchase unnecessary or inappropriate items.The auditors found the following:
• Facilities Management has established an adequate process to review p-card purchases
through the work order system.
o Once a Technician has made a purchase for a work order, they are required to submit
the supporting documentation (including an itemized receipt) to the Facilities
Supervisor for review.
o The Facilities Supervisor physically reviews the documentation to ensure it has an
associated work order number, an account number, the date of purchase, and the
Technician's initials and then physically signs the supporting documentation.
o Once the supporting documentation has been physically reviewed by the Facilities
Supervisor, it is uploaded in the work order system where it is once again reviewed by
the Facilities Supervisor as part of the work order completion process.
• Facilities Management has established an adequate process to reconcile and approve p-card
purchases reviewed in the work order system to the City's p-card approval system—Certify.
o Once a month, the Facilities Supervisor and the Senior Facilities Analyst reconcile a p-
card transaction report distributed by Procurement to purchases submitted by
Technicians in Certify.
o The Facilities Supervisor and the Senior Facilities Analyst together review the
supporting documentation to ensure that it is associated with a work order and
appears to be appropriate.
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The City of Denton Internal Audit Report June 2020
Audit of Facilities Maintenance
• Based on these processes, we reviewed the February 2020 reporting period for Facilities
Purchases. Table 3 classifies these purchases as low,' medium,' or high' risk of being
inappropriate depending on the adequacy of the retained supporting documentation.
Table 3: P-Card Transaction Sample Results'
Risk Level No.of Transactions Value
High 1 $455.00
Medium 2 $559.00
Low 81 $20,122.92
All: 84 $21,136.92
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4 A purchase was rated as low risk if there was adequate detail to approve the purchase in Certify,or if there was evidence of physical approval.
5 A purchase was rated as medium risk if there was inadequate detail and no physical approval,but the purchase was approved in the work
order system.
6 A purchase was rated as high risk if there was inadequate detail,no physical approval,and the work order had not been approved.
7 P-Card transactions were made between December 20th,2019 and February 4th(i.e.the February Reporting Period).
The City of Denton Internal Audit Report June 2020
Audit of Facilities Maintenance
Opportunities for Improvement
Facilities' Tools Are Vulnerable to Theft or Misuse
Due to the nature of the Facilities Maintenance Division, the City purchases and stores several
specialized tools that are used to maintain and repair the City's buildings and associated
equipment. Tools of these nature may be vulnerable to theft or misuse if adequate controls are
not established. According to the US Government Accountability Office's Standards for Internal
Control in the Federal Government, critical physical controls over these vulnerable assets(i.e.tools)
include:
i. Maintaining a record of such assets to ensure the function knows what it has;
ii. Periodically comparing what is on hand to this record; and
iii. Appropriately dividing duties to ensure that one person does not have more than one of
the following: 1) custody of the assets, 2) authority to authorize asset disposals or
purchases, and 3) the ability to change the record of assets.
What We Found
• The Division's tools are stored in both in the Facilities Shop and on each Technician's truck.
Tools stored in the Facilities Shop can be accessed by all Facilities Management employees,
including those who do not perform maintenance activities.
• The Division does not maintain a record of the tools that it owns and stores. Without this
record,there is not a way to ensure that all purchased and stored tools are available for use by
Facilities Maintenance employees.
o According to the Facilities Supervisor, when a Facilities Technician separates from the
City, a record is made of what tools are on their truck; however, this record is not
maintained or used to verify the availability of tools later.
• Facilities Technicians are required to submit a Tool Request Form whenever a tool is purchased
for a specific work order. This Form provides a way for the Facilities Supervisor to manually
monitor and authorize tool purchases; however, these records are maintained as individual
documents. This retention method hinders efforts to look for unusual trends or purchases of
tools.
o During the February Reporting period, there were six purchases of tools on Facilities'
p-cards. Of these six tool purchases, none had an associated Tool Request Form.
According to the Facilities Supervisor, this was a training oversite and the purchased
tools all appeared to be appropriate.
Why It Matters
Without adequate controls, Facilities Maintenance's tools are vulnerable to theft or misuse.
Periodically ensuring that all tools are on hand decreases the likelihood that these assets are stolen. O
Also, maintaining a record of available tools would create a tool reference for Facilities Technicians,
which would decrease the chance that multiples of the same tool are purchased unnecessarily.
The City of Denton Internal Audit Report June 2020
Audit of Facilities Maintenance
Similarly, the periodic inspection may identify tools that need to be replaced or should receive
some maintenance.
Recommendations:
1. Create a record of tools and develop guidelines that address the tracking of purchased and
disposed tools above the designated value.These types of records typically include information
such as the date of purchase, cost of the tool, description of the tool (including model or serial
numbers), and location that the tool is stored. The tool record should be maintained by an
employee who does not have access to tools or the authority for disposals or purchases.
Facilities Management Comments: Management agrees and will be implementing an existing
TMA Materials Management Module for tool tracking. This module includes inventory, track,
and maintain records on expensive or critical tools, check-out and check-in tools to specific
workers and tasks, schedule PM's to check calibration, and maintain history of repairs on tools.
While the audit was specific to tools, Management also recommends implementing parts and
inventory tracking with the some TMA Materials Management Module.
2. Design a methodology to periodically verify that all recorded tool assets are on hand. Best
practices suggest that all assets should be verified annually and that verification procedures
should be performed without notice.
Facilities Management Comments: As indicated in Management Response #1, the TMA
Materials Management Module will be implemented immediately to adequately track
department tool inventory. While the audit was specific to tools, Management also
recommends implementing parts and inventory tracking with the some TMA Materials
Management Module. Management will utilize TMA reporting features to conduct periodic tool
and inventory checks.
Security Access Management Procedures Should be Formalized
The City uses identification badges to grant employees access to general government buildings and
facilities.This access program is administrated by Facilities Management's administrative staff.
What We Found
• Facilities Management has established appropriate procedures over adding and removing
users from the facilities access system and providing access reports; however, these
procedures are not formalized in a policy or standard operating procedure.
o Facilities Management does not grant new employees card access to facilities until
they have received documentation from Human Resources verifying that the
employee has completed the onboarding process.
o Facilities Management does not delete employees from the access system until they
receive documentation from Human Resources verifying that the employee has been
terminated.
o Facilities Management requires department director approval to provide access
reports. Reports are only run on request.
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The City of Denton Internal Audit Report June 2020
Audit of Facilities Maintenance
• City policy requires that requests for changes to an employee's access level be in writing via e-
mail from the department in charge of the area subject to additional access and that the
employee's department director be copied.
o Out of a sample of fifteen access changes, eleven did not have any indication that the
department director was copied on the e-mail.
o There is no additional formalized guidance on what authority level an employee must
have to approve an access request change. Based on discussions with Facilities
Management staff, the employee's supervisor should approve the access request
change; however, we found that at least six of fifteen sampled access changes were
not approved by the employee's supervisor.
• Access change requests are e-mailed to the Facilities Management employee who is currently in
charge of the security access program.This e-mailed documentation is retained in that employee's
inbox, which could result in supporting documentation being lost or difficult to access.
o Out of a sample of fifteen access changes, staff could not provide any supporting
documentation for two.
Why It Matters
Formalized procedures help organizations retain institutional knowledge, navigate emergencies,
and facilitate consistency. While Facilities Management has established appropriate controls over
facility access changes, we found evidence that changes have been authorized inconsistently.This
could lead to employees being inappropriately granted access to City facilities.
Similarly, standardizing change request documentation would simplify retention, decreasing the
chance that documented approvals are difficult to find or lost. Standardization of the request
documentation may also better illustrate what approvals or information is necessary to request an
access change by including instructions. Finally, standardization may allow the Department to
develop a monitoring program as custom access information may be more easily available to
review.
Recommendations:
3. Formalize facility security access procedures. Procedures should include information regarding
what authority is required to make changes to security access levels including adding and
removing users, changing or customizing access levels, and requesting access reports.
Facilities Management Comments: Management agrees and is currently transitioning the
security access request process to the TMA Work Order system. This system will centralize and
ensure tracking and document retention for each request. While the Audit was specific for
access cards, Management also recommends evaluating a centralized city-wide key
management program for all city facilities. The currently used TMA software has a Key
Management Module that can be added to ultimately facilitate this program if warranted.
Management would anticipate a city-wide evaluation of implementing a key management
program would be conducted in FY20-21. N
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4. Standardize security access change request documentation. Standardization can be achieved
in several ways but should ensure that all documentation can be easily found and maintained. a
The City of Denton Internal Audit Report June 2020
Audit of Facilities Maintenance
Standardizing documentation should also allow for the development of a document retention
policy.
Facilities Management Comments:As indicated in Management Response#3, the TMA Work
Order System will be implemented for security access change requests. The standardized
process will include a completed Security Request Form as part of the Work Order request
submittal. This form will include the necessary change details and Director's approvals to make
the requested access changes. The form will be attached to the Work Order, creating a tracking
and document retention solution. Once changes are completed, the Work Order will be closed,
and the requesting party notified that security changes have been completed.
New Work Order System Capabilities Should be Further Explored
As previously discussed, the City's facilities work order system allows for effective management of
on-demand services and maintenance activities. This being said, we identified some areas where
system capabilities should be further explored to enhance the Division's reporting and monitoring
activities.
What We Found
• Facilities Management recently switched their work order system from MicroMain to TMA.The
TMA system has allowed the Maintenance Division to better record and report on work order
costs including time, materials, and services—heightening the Division's understanding of their
workload and expenses.This is illustrated in Table 4.
Table 4: Work Order System Metric Compare
MicroMain TMA
(Jan.2017-Jul.2019) (Jun.2019-Feb.2020)
Avg.Work Orders per Month 1,316 1,090
Avg.WO Hours per Month 1,038 4,383
Avg.WO Cost per Month Not Tracked $285,629
• Based on our review of work orders, it is sometimes difficult to tell if Facilities Technicians are
completing their repair work on time.This is due, in part,to the way work orders are "finished"
by Technicians in the work order system. For example, we found evidence that Technicians
were occasionally waiting to close their work orders until they had received and paid invoices
from contractors used to complete the work.
o We found that about 21% of work orders appeared to be completed late based on
when they were "finished" in the work order system; however, they were actually
initiated on time.
o Based on this review, about 8%of work orders were initiated after they were due; all
other work orders appeared to have been begun on time.
• Facilities Maintenance relies on supervisor knowledge of maintenance work to identify and
address repeat repair issues.This informal system appears to have adequately identified these m
issues between January 2017 through July 2019; however, a more formalized, systematic
monitoring system should be investigated as the City continues to grow.
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The City of Denton Internal Audit Report June 2020
Audit of Facilities Maintenance
Why It Matters
Facilities Management has developed an effective system for ensuring all work orders are
completed; however, some current practices hinder the Division's ability to monitor the timeliness
of work orders.This is because the work order's "finish" date accounts for administrative and wait
time that is not related to when the repair was done. Delaying the "finish" date also results in a lag
between when the repair is actually done and the requester receiving notification that the repair
is done.
That being said, work orders do not need to be reviewed by the Facilities Supervisors until all costs
have been appropriately allocated. The City's new TMA work order system may be able to be
adjusted to accommodate both of these operational needs and facilitate reporting on timeliness.
Finally, identifying pieces of equipment with frequent repairs and addressing those issues is a
critical function of a facilities maintenance program.While an informal monitoring system for these
issues is adequate for smaller facilities systems (like Denton), more formalized monitoring may be
necessary as the facilities system expands.
Recommendations:
5. Investigate ways to more accurately report on the timeliness of work order completion in TMA.
Facilities Management Comments: Management agrees and will be updating the reporting
system to appropriately reflect when the technician completes the repairs and not when the
work order is closeout after receipt of invoices.
6. Explore the reporting capabilities of TMA to improve the Division's ability to identify equipment
with repeat repair issues.
Facilities Management Comments: Management agrees and will be training staff to utilizing
the enhanced reporting capabilities within TMA. The TMA system is being setup to include
monthly asset reports that will be reviewed during staff meeting to identify any equipment or
assets that have numerous work orders.
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The City of Denton Internal Audit Report June 2020
Audit of Facilities Maintenance
P-Card Supporting Documentation is not Always Appropriately Retained
P-cards allow City employees to easily make small purchases necessary for City business. The City
has recently implemented a new p-card reconciliation system called Certify, which allows
employees to upload documentation and information about their p-card transactions.
What We Found Picture 1: "Hidden" Detail Example
• As previously discussed, Facilities r `
Management has developed a process
that adequately reviews and reconciles p-
card transactions. Once these transactions -••�A,..
have been approved, supporting »
documentation is stored digitally in Certify
and is not physically retained.
o Of the 84 purchases reviewed, six
($3,158.82) appeared to have
"hidden" transaction detail. ...,�
Picture 1 illustrates this issue
whereby you can see the
purchase was appropriately
approved and more detail is
available behind the first page of
the supporting documentation,
but it cannot be seen in Certify.
Why It Matters
Since supporting documentation for p-card
purchases is only retained digitally, all
necessary purchase detail must be viewable in Certify. Without these details being available it is
difficult to ensure that all purchases made were appropriate, especially after time has passed.
Recommendations:
7. Ensure that p-card supporting documentation stored in Certify includes adequate detail.To be
considered detailed, supporting documentation should include an itemized list of what goods
or services were provided, the prices of those commodities, the vendor who provided the
commodities, and the date of purchase.
Facilities Management Comments: Management believes that supporting documentation was
included in the paperwork, however, attached PDFs may not have been in multiple page format
in Certify resulting in the appearance of non-compliance. Management has implemented new
procedures that requires staff to ensure a line-item detailed invoice is uploaded, as well as
instructing staff how to submit multiple page PDFs to further enhance documentation.
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The City of Denton Internal Audit Report June 2020
Audit of Facilities Maintenance
Appendix A: Management Response Summary
The following summarizes the recommendations issued throughout this report. The auditors found that
staff and the Department were receptive and willing to make improvements to controls where needed.
Management has provided their response to each recommendation.
Create a record of tools and develop guidelines that address Expected
1 the tracking or purchased and disposed tools above the Concur Completion:
designated value. FY19-20
Comments: Management agrees and will be implementing an existing TMA Materials Responsibility:
Management Module for tool tracking.This module includes inventory,track, and Facilities
maintain records on expensive or critical tools, check-out and check-in tools to specific Management
workers and tasks, schedule PM's to check calibration, and maintain history of repairs
on tools.While the audit was specific to tools, Management also recommends
implementing parts and inventory tracking with the same TMA Materials Management
Module.
Design a methodology to periodically verify that all recorded Expected
2 Concur Completion:
tool assets are on hand.
FY19-20
Comments: As indicated in Management Response#1,the TMA Materials Management Responsibility:
Module will be implemented immediately to adequately track department tool Facilities
inventory. While the audit was specific to tools, Management also recommends Management
implementing parts and inventory tracking with the same TMA Materials Management
Module. Management will utilize TMA reporting features to conduct periodic tool and
inventory checks.
Expected
3 Formalize facility security access procedures. Concur Completion:
FY19-20
Comments: Management agrees and is currently transitioning the security access Responsibility:
request process to the TMA Work Order system.This system will centralize and ensure Facilities
tracking and document retention for each request. While the Audit was specific for Management
access cards, Management also recommends evaluating a centralized city-wide key
management program for all city facilities.The currently used TMA software has a Key
Management Module that can be added to ultimately facilitate this program if
warranted. Management would anticipate a city-wide evaluation of implementing a key
management program would be conducted in FY20-21.
Expected
4 Standardize security access change request documentation. Concur Completion:
FY19-20
Comments: As indicated in Management Response#3,the TMA Work Order System will Responsibility:
be implemented for security access change requests.The standardized process will Facilities
include a completed Security Request Form as part of the Work Order request Management
submittal.This form will include the necessary change details and Director's approvals
to make the requested access changes.The form will be attached to the Work Order,
creating a tracking and document retention solution. Once changes are completed, the Q0
Work Order will be closed, and the requesting party notified that security changes have
been completed.
The City of Denton Internal Audit Report June 2020
Audit of Facilities Maintenance
Investigate ways to more accurately report on the timeliness Expected
5 of work order completion in TMA. Concur Completion:
FY19-20
Comments: Management agrees and will be updating the reporting system to Responsibility:
appropriately reflect when the technician completes the repairs and not when the work Facilities
order is closeout after receipt of invoices. Management
Explore the reporting capabilities of TMA to improve the Expected
6 Division's ability to identify equipment with repeat repair Concur Completion:
issues. FY19-20
Comments: Management agrees and will be training staff to utilizing the enhanced Responsibility:
reporting capabilities within TMA.The TMA system is being setup to include monthly Facilities
asset reports that will be reviewed during staff meeting to identify any equipment or Management
assets that have numerous work orders.
Ensure that p-card supporting documentation stored in Certify Expected
7 includes adequate detail. Concur Completion:
FY19-20
Comments: Management believes that supporting documentation was included in the Responsibility:
paperwork, however, attached PDFs may not have been in multiple page format in Facilities
Certify resulting in the appearance of non-compliance. Management has implemented Management
new procedures that requires staff to ensure a line-item detailed invoice is uploaded, as
well as instructing staff how to submit multiple page PDFs to further enhance
documentation.
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