DHHS: Oversight of Housing Rehabilitation and Development Programs
23 December 1993
In 1992, the Department of Health and Human Services, the Seattle Housing Authority, and the Central Area Public Development Authority administered three housing rehabilitation and development loan programs that provided $1.8 million in loan assistance to 184 homeowners. The purpose of this study was to evaluate the management of the Cityís housing rehabilitation and development loan programs and to make recommendations for improvement.
Department of Finance: Review of the Insurance Broker Commission Account
20 December 1993
We conducted this financial review to determine whether the City Risk Manager had established adequate internal controls over the insurance broker commission account. We determined that the City does not provide adequate control over the commission account, and that the use of the commission account may not be an efficient way of processing broker commissions. Our analysis also indicated that the broker fee structure may not be cost beneficial to the City.
Bumbershoot: Summary of Comptroller's 1991 and 1992 Findings
04 November 1993
Audits were conducted in 1991 and 1992 to verify the collection of revenue, and to review the Bumbershoot Festivalís ticket-handling and cash-receipting policies and procedures. The report identified problems with Festival managementís oversight and accountability, financial and internal control weaknesses, and non-compliance with City codes and ordinances, and makes recommendations for improvements.
Bumbershoot: Market Forces Could Improve City Finances
04 November 1993
We examined the Cityís financial support and oversight of Bumbershoot, and evaluated the Festivalís management structure due to unanticipated losses at the 1991 and 1992 Bumbershoot Festivals and the City Councilís interest in assessing the Festivalís management. We found that the City provided substantial financial support to the Festival in a variety of ways, including providing up-front operating revenue and allowing the use of City grounds without any reimbursement of the Cityís indirect costs. In addition, the Cityís contract with One Reel did not include market incentives to ensure efficient and cost-effective management of the Festival.
Department of Finance: Bond Arbitrage System
02 November 1993
We verified the arbitrage system data for City-County jointly issued bonds, reviewed the accuracy of calculations in the Cityís arbitrage model, and assessed the system development and conversion controls over the new arbitrage model. The report summarized our findings regarding the Cityís arbitrage system procedures and reporting, as well as for the arbitrage system development and conversion processes. We found that the City did not have an agreement with King County to recover arbitrage profit overpayments. This report offered nine recommendations for the City to address the issues identified during the review.
Municipal Court: Oversight System in Place for Collection Services Contract
05 October 1993
We reviewed the Seattle Municipal Courtís oversight of its collections contractor, Continental Credit Services, Inc. We determined that the Municipal Court managed its collection contract properly, and established effective oversight and internal controls to identify and address problems. The collection effort could be improved in several areas, including the clarity of correspondence, accuracy of data entry by Municipal Court staff, and collections on parking tickets issued for rental cars.
Utility Sole Source Consultant Contracts: Management Controls Need Strengthening
07 September 1993
This study analyzed the City utilitiesí policies and practices in determining and selecting sole source consultant contracts, and identified all sole source consultant contracts executed by the utilities during 1992. We determined that Seattle City Light was the principal user of sole source consultant contracts, and that the Cityís complicated contracting rules resulted in inconsistent interpretations of the Cityís sole source policies. In addition, the Cityís emphasis on decentralization allowed department directors substantial authority to execute sole source consultant contracts, but that the departmentsí decisions to execute sole sources contracts were insufficiently documented.
DCLU: Revenue Collection Process
01 September 1993
This study evaluated the Department of Construction and Land Useís internal controls for the revenue collection process, and identified a number of internal control weaknesses. Department management concurred with the findings and planned to address the concerns through replacement of its existing automated accounting system.
Woodland Park Zoo's Cash Receipting and Handling System
This assessment of the Woodland Park Zooís cash-receipting and cash-handling functions identified internal controls weaknesses and inadequate segregation of duties in five areas: admission revenues, parking revenues, invoicing and accounts receivable, security, and cash handling. We recommended that the Woodland Park Zooís management implement additional internal controls and update its written cash-handling policies and procedures.