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Achieving Honesty, Efficient Management and Full Accountability Throughout City Government Susan Cohen, City Auditor

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Audit Reports:

1994 Reports

Seattle Police Department: Forfeiture Funds and Investigative Fund
23 December 1994

This report assessed the Seattle Police Departmentís internal control structures and reviewed its compliance with relevant laws and regulations for three forfeiture funds and the Vice Unitís investigative fund. We recommended process improvements for the Fiscal Division, Narcotics Unit, and the Vice Unit to ensure proper cash handling and compliance with laws and regulations.

Management Controls: A Basic Departmental Responsibility
31 October 1994

This newsletter provides information on management and internal controls and emphasizes managersí responsibility to ensure their functions have appropriate management controls.

Annual Status of Audit Recommendations
31 October 1994

Hardcopy only
Compilation of Departmentís status of audit recommendations made by the Office of City Auditor, State Auditorís Office, independent certified public accounting firms, and the previous Comptrollerís Office.

Seattle Can Reduce Long Distance and Cellular Telephone Charges
16 September 1994

We conducted a Citywide study to determine whether improved policies and practices for long-distance and cellular telephone use could yield cost savings for the City, and to recommend cost-effective ways to strengthen management controls over City telephones. Our analysis indicated that the City could save more than $110,000 by implementing straightforward policies so that the City does not incur costs for personal use of telephones, fax machines, computer modems, and cellular telephones.

Focus on Performance
16 September 1994
Hardcopy only

This report addressed the fundamental challenges of integrating performance measures into City policies to improve the accountability, efficiency, and effectiveness of City programs and operations. Challenges included agreeing on program objectives; determining the focus for performance measures; defining the relationship between performance measures and the budget; and balancing the emphasis on performance measures with the need for sound management systems.

Seattle Engineering Department: 1992 Reorganization, Management of Accounts Receivable and Management Reports
30 June 1994
Hardcopy only

We conducted this study of the Seattle Engineering Department to determine whether the Department achieved expected savings and efficiencies through its 1992 reorganization; whether the Departmentís accounts receivable were appropriately monitored; and whether management reporting capabilities were adequate. We determined that the 1992 reorganization produced an annual savings of more than $600,000 by eliminating 22.5 full-time equivalent positions, and that the Departmentís management reports were timely and appropriately detailed. However, the Drainage and Wastewater Utility and Transportation Division could strengthen internal controls over receivables and improve monitoring of accounts to ensure more timely collection.

Seattle Center: Redevelopment Levy Management Letter
10 June 1994

Hardcopy only
This review focused on whether the Seattle Center complied with laws, regulations, and City policies and spent levy funds for intended purposes. We also evaluated Seattle Centerís control over processing and reporting levy expenditures. We identified opportunities for strengthening internal controls over accounts receivable and for improving the process to write off bad debt.We also found that inaccurate charges and billing disputes adversely affected accounts receivable monitoring.

Police Department: Evidence Room Management Letter
31 March 1994
Hardcopy only

The report analyzed the management of the evidence room to determine whether evidence was properly and efficiently processed, and whether cash held as evidence was properly handled and safeguarded. We reviewed evidence room procedures and conducted a cash count.