HomeMy WebLinkAboutCS 36-09
City REPORT TO
EXECUTIVE COMMITTEE
PICKERING Report Number: CS 36-09
Date: October 13,.2009 35
From: Gillis A. Paterson
Director, Corporate Services & Treasurer
Subject: Clerks Division Revenue Controls Review
File: F-6010
Recommendation:
That Report CS 36-09 of the Director, Corporate Services & Treasurer regarding the
results of the Clerks Division Revenue Controls Review be received for information.
Executive Summary: The 2006-2008 Internal Audit Work Plan included a review of
the Clerks Division's revenue controls. Attached is a copy of Internal Audit's final report,
including an Executive Summary, which provides the results of the review. Clerks
Division management's response, in the form of an action plan, together with the report
recommendations, can be found in Appendix 1 of Internal Audit's report.
Financial Implications: There are no financial implications associated with this
report.
Sustainability Implications: There are no sustainability implications associated with
this report.
Background: On May 11, 2009, the Executive Committee received the 2009 - 2011
Internal Audit Work Plan for information. The plan provided a summary and brief
description of the audits to be undertaken for the next three years. An update on
Internal Audit's activities was also provided at the May 11, 2009 Executive Committee
meeting.
The 2006-2008 Internal Audit Work Plan included a review of the Clerks Division's
revenue controls. This review has been completed and the final report is attached for
your information. Clerks Division management is in general agreement with Internal
Audit's observations and recommendations. Their response, in the form of an action
plan, together with the report recommendations, can be found in Appendix 1 of the
report.
Report CS 36-09 October 13, 2009
Subject: Clerks Division Revenue Controls Review Page 2
In accordance with the 2009 - 2011 Internal Audit Work Plan, Internal Audit is currently
performing a review of the Operations Centre, the results of which will be reported to
senior management and the Executive Committee once the review is completed.
Attachments:
1. Clerks Division Revenue Controls Review
Prepared By: Approved/Endorsed By:
James Halsall Gillis A. Paterson
Manager, Internal Audit & Control Director, Corporate Services & Treasurer
JH:jh
Copy: Chief Administrative Officer
Recommended for the consideration
of Pickering City Co cil
Tho as . Quinn, RD CM
C ief Administrative O ~1,
cer
ATTACHMENT#TO REPORT #.LS 34-01
CITY OF PICKERING
37
Clerks Division
Revenue Controls Review
Final Report
Internal Audit
Corporate Services Department
August 2009
TABLE OF CONTENTS
38
EXECUTIVE SUMMARY ..........................................................................................4
INTRODUCTION/BACKGROUND 7
SCOPE AND OBJECTIVES ....................................................................................8
REVIEW RESULTS .................................................................................................9
1.0 GENERAL OBSERVATIONS ......................................................................9
1.1 Clerks Division Standard Operating Procedures 9
1.2 Document Retention By-law ...........................................................9
1.3 Controls over Cheques Received in the Mail ................................10
2.0 PROTECTION OF PERSONAL INFORMATION ......................................11
2.1 User Access to City's IT Network ..............................................11
2.2 Physical Security over Clerks Division's Records .........................11
3.0 PROCESSING OF PARKING TICKETS ...................................................12
3.1 User Access to Parking Ticket Databases ....................................13
3.2 Manual Ticket Books Inventory ....................................................14
3.3 Ticket Processor Data-entry Controls ...........................................14
. 3.4 Parking Ticket Cancellations ........................................................15
3.5 Parkin Ticket Collections 16
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4.0 FIRST ATTENDANCE PARKING TAG REVIEWS ....................................17
4.1 Management Oversight ................................................................17
5.0 LICENCE AND PERMIT REVENUES .......................................................18
5.1 Budget Monitoring and General Ledger Reconciliations ..............19
5.2 Recording and Tracking of Licences Issued .................................19
5.3 Licence and Permit Payments ......................................................20
6.0 LOTTERY LICENCES ...............................................................................21
6.1 Lottery Licence Forms Inventory 21
6.2 Lottery Licences Database ...........................................................21
7.0 TAXICAB PLATE OWNER LICENCES AND TRANSFERS ........................22
7.1 Physical Security over Taxicab Plate Inventory 22
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TABLE OF CONTENTS 3 9
8.0 TAXICAB DRIVER LICENCES ...................................................................22
8.1 User Access to EPI Suite Database 23
9.0 MARRIAGE LICENCES AND BURIAL PERMITS .....................................23
9.1 Burial Permits Invoicing 24
10.0 CLOSING COMMENTS ............................................................................24
TABLE 1 CANCELLED PARKING TICKETS BY REASON 2004 - 2008.... 25
APPENDIX 1 INTERNAL AUDIT RECOMMENDATIONS AND MANAGEMENT
ACTION PLAN
APPENDIX 2 DELOITTE & TOUCHE PRIOR AUDIT REPORT
RECOMMENDATIONS FOLLOW-UP RESULTS
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O EXECUTIVE SUMMARY
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'The Clerks Division is responsible for the statutory duties of the City Clerk and
provides a variety of services to Council, constituents, and staff. The services
provided by the Clerks Division include; by-law enforcement, parking control,
issuance of licences, animal control, and vital statistics maintenance. In 2008, the
Clerks Division collected over $1 million in revenues.
The focus of Internal Audit's review was to assess the adequacy of the Clerks
Division's procedures and controls over the collection of revenues and issuance of
licences. The review also examined the Division's controls to safeguard personal
information from unauthorized access or misuse.
The Clerks Division uses a number of software applications and databases in
support of its parking control, licensing, and vital statistics maintenance activities.
Internal Audit recommended that Clerks Division management periodically review
user access permissions to these applications and databases. A small number of
user accounts in the Ticket Processor database were assigned to individuals who
were no longer City employees. In addition, several employees who had access to
the Ticket Processor database did not require such access to perform their duties.
Clerks Division management has since disabled these user accounts.
Internal Audit concluded that controls need to be strengthened over the manual
ticket book inventory. Clerks Division management should ensure that the ticket
books are issued in numerical sequence to make tracking of the books easier.
Staff should also periodically conduct a physical count of the ticket books on hand
and compare the count results to the inventory records. This procedure will help
ensure that the inventory records are accurate and will detect whether any ticket
books are missing. A ticket book that cannot be found increases the risk of
misappropriation of City funds in the event the book is misused. Clerks Division
management has agreed to strengthen the controls in this area.
In 2008, annual revenues from parking ticket fines were over $650,000. The
Clerks Division uses the Ticket Processor database to administer parking tickets
issued. Internal Audit made a number of recommendations to improve the Ticket
Processor data-entry controls. These recommendations included reconciling the
payments entered into the Ticket Processor database to the revenues recorded in
the City's accounting records. Performing these reconciliations will provide
management greater assurance as to the validity of the data-entry and accuracy of
the revenues recorded. The Manager, By-law Enforcement Services has agreed to
perform these reconciliations under the guidance of the City Clerk.
Internal Audit reviewed the City's parking ticket collection rate from 2003 to 2008 to
assess the effectiveness of the Clerks Division's collection activities. The City's
collection rate was very high (approximately 95%) once all collection actions had
taken full effect. That said, Internal Audit recommended that Clerks Division
regularly assess the effectiveness of its collection activities. The Division has
agreed to perform this assessment on an annual basis.
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Approval from the City Clerk, Deputy Clerk or Manager, By-law Enforcement 41
Services is necessary before cancelling a parking ticket, except in a limited number
of situations. That said, Internal Audit recommended that the process for
cancelling parking tickets be formalized in writing. Specifically, procedures should
be written that include; the criteria or circumstances in which parking tickets may
be cancelled, the necessary supporting documentation, and the required
management approvals. Any situations where ticket cancellations do not require
the approval of the Clerk, Deputy Clerk or Manager, By-law Enforcement Services
should be clearly identified in the written procedures.
In 2006, the Clerks Division implemented the AMANDA business licensing
software and database. With some exceptions, this database is used to record
and issue all licences and permits issued by the Division. Internal Audit
recommended that Division management record the remaining business and
permit types in the AMANDA database. Adding these licences and permits to the
database will provide stronger control than the. current manual processes used to
is-sue and track these licences. Clerks Division management has agreed to have
all licences in the database by year-end, subject to the availability of IT resources.
Last year, the Clerks Division implemented a formal process to monitor its budget
and activities. In addition to monitoring the budget, it is a good practice to have a
system in place to reconcile revenues received with the corresponding services
provided. Internal Audit recommended that the number of licences and permits
issued by Clerks Division be reconciled monthly to the revenues recorded in the
City's accounting records. These reconciliations will provide Clerks Division
management greater assurance that revenues were received for all licences and
permits issued. The Deputy Clerk and Manager, By-law Enforcement Services
have agreed to perform these reconciliations under the guidance of the City Clerk.
In 2008, the Clerks Division collected $120,167 from the issuance of lottery
licences. Internal Audit recommended that the inventory of lottery licence forms
(blank) be periodically counted, and the inventory changes be reconciled to the
licences issued and the licence stock purchased. These procedures will help
Clerks Division management detect whether any lottery licence forms are
unaccounted for. A missing lottery licence form increases the risk that a licence
was issued, but the fee was not collected or received by the central cashiers.
Clerks Division management has agreed to implement the recommended
procedures.
Internal Audit recommended that Clerks Division management, in consultation with
the Director, Corporate Services and Treasurer, consider centralizing the mail
opening process at the Civic Center. Currently, each department is responsible for
opening its own mail. This increases the risk that cheques may not be forwarded
to the central cashiers on a timely basis and may result in lost or stale-dated
cheques. Management is currently finalizing mail procedures and, if approved,
Internal Audit's understanding is that these procedures will result in all mail being
opened in the mailroom with all cheques being forwarded to the cashiers for
deposit.
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The Clerks Division's central files were locked after business hours to reduce the
risk of unauthorized access; however, a number of filing cabinets that contained
personal information (names, addresses, copies of photo ID, health certificates,
etc.) were not secured after business hours. One set of cabinets was used to file,
among other things, the prior year's licences and vital statistics files. The files from
these cabinets have since been relocated to locked cabinets.
In 2004, the City's external auditors, Deloitte & Touche, performed a process and
controls review of the Clerks Division's revenue cycle. The scope of Internal
Audit's review included assessing the extent to which Deloitte & Touche's
recommendations were implemented. Internal Audit concluded that, for the most
part, management had either fully or partially implemented the recommendations
made by Deloitte and Touche (see Appendix 1).
Clerks Division management is in general agreement with Internal Audit's
observations and recommendations. The Division's response, in the form of an
action plan, together with the report recommendations, can be found in Appendix 2
of the report.
I would like to thank Clerks Division management and staff for their cooperation
.during this review.
'Tam-es Halsall
Manager, Internal Audit & Control
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INTRODUCTION/BACKGROUND _
The 2006 - 2008 Internal Audit Work Plan included a review of the Clerks Division's
revenue processes and related internal controls. The Work Plan was approved by
the Audit Committee, the City's Chief Administrative Officer (CAO), and the
Director, Corporate Services & Treasurer. This report provides the results of
Internal Audit's review of the Clerks Division's revenue processes and controls.
The Clerks Division is responsible for the statutory duties of the municipal Clerk, as
defined in the following legislation:
- Municipal Act
- Vital Statistics Act
- Marriage Act
- Municipal Freedom of Information and Protection of Privacy Act
- Municipal Elections Act
The Clerks Division also issues bingo and lottery licences, manages the City's
records, and prepares Council and Committee agenda and minutes. Along with its
statutory responsibilities, the Division is responsible for animal services control and
municipal law enforcement.
The Clerks Division's revenues, which annually exceed one million dollars, come
from a variety of sources. In 2008, the Division collected the following revenues:
- Fines $671,096
- Business licences and permits $173,240
- Lottery licences $120,167
- Animal licences and fines $ 78,920
- Sale of services $ 68,050
- Taxi licences and fees $ 31,954
- Marriage licences $ 16,960
By the direction of the CAO and the endorsement of Council, the Clerks Division
was transferred to the Corporate Services Department in May 2004. At that time, it
was thought necessary and beneficial to undertake a process and controls review
of the Clerks Division's revenue cycle. The City's external auditors, Deloitte and
Touche, were engaged to perform this review.
Deloitte & Touche completed its review in June 2004 and followed-up on the status
of management's actions in August 2005. Several of the recommendations made
by Deloitte & Touche were dependent on the Clerks Division implementing the
Application Management and Data Automation (AMANDA) business licensing
software. This software was implemented by early 2007. The scope of Internal
Audit's review included, but was not limited to, assessing the extent to which
Deloitte and Touche's recommendations were implemented.
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4 4 SCOPE AND OBJECTIVES
The objectives of Internal Audit's review were to determine whether controls were
adequate to provide reasonable assurance that
- fees from licences, permits, and other services were properly charged and
collected
- parking tickets and related payments were properly recorded, ticket
cancellations were authorized, and any unpaid tickets were collected
- revenues recorded in the City's general ledger accounts were accurate and
complete
- taxicab plates, permits, and licences inventory (blank stock) were adequately
safeguarded against loss or theft
- personal information collected was protected from unauthorized access or
misuse
The Animal Services Section was excluded from the scope of Internal Audit's-
review as this section had been previously reviewed by Internal Audit. The results
of the Animal Services Section review were reported to senior management and
the Executive Committee in 2008.
A risk based approach was used to perform Internal Audit's review and the
methodology included interviews with relevant staff, reviews of documents and
reports, performing walkthroughs, evaluation of management control practices, and
any other procedures deemed appropriate.
The scope of Internal Audit's review was limited to evaluating the adequacy of the
design of internal controls established by Clerks Division management. Detailed
testing of the effectiveness of the controls was not performed as this level of
assurance was not deemed necessary by the City's senior management. Internal
Audit review examined the internal controls that operated during the period
January 2008 to July 2008.
Internal Audit completed.its review in the fall of 2008 and issued its draft report in
January 2009. The Clerks Division's action plan was finalized in July 2009.
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REVIEW RESULTS
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1.0 GENERAL OBSERVATIONS
1.1 Clerks Division Standard Operating Procedures
Clerks Division management and staff are in the process of writing Standard
Operating Procedures (SOPs) for their Division. Procedures for the Animal
Services Section were completed in 2008. SOPs are important for providing
direction to staff and for ensuring that new and backup staff is adequately trained.
Internal Audit recommended that Clerks Division management and staff continue to
develop and document SOPs for their Division. Management also needs to
effectively communicate the procedures and monitor their staff for compliance.
1.2 Document Retention By-law
The City's Document Retention By-law requires that cancelled, withdrawn, and
dismissed parking tickets be retained for only six months. This retention period
provides the external and internal auditors a limited time period, which may not be
sufficient, to verify the authorization and validity of cancelled, withdrawn, and
dismissed parking tickets before the records are destroyed. j
In addition, the Document Retention By-law requires that taxicab plate ownership
records be retained until the documents have been superseded (replaced with a
current record). In practice, By-law staff has been keeping these documents for a
longer period. It is critical that adequate records be maintained on the history of
each taxicab plate's ownership to ensure that any transfers in ownership are
legitimate.
Internal Audit recommended that Clerks Division management amend the
Document Retention By-law, with Council's approval, to include the following
requirements:
- Cancelled, withdrawn, and dismissed parking tickets be retained for a period
longer than six months (e.g. two years); and
- Taxicab plate ownership information, such as licence applications, contracts
of sale and Taxicab Plate Ownership Transfer forms be retained permanently.
Clerks Division management is reviewing the Document Retention By-law and will
be submitting their report to Council later in the year. Recommended amendments
to the by-law will be included in the Division's report to Council.
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1.3 Controls over Cheques Received in the Mail
The Clerks Division is responsible for the Civic Centre's mailroom where all
incoming mail for the City is received. Currently, mailroom clerks do not open the
mail, but instead sort the mail and forward it unopened to the appropriate
departments. Each department opens its own mail and forwards any cheques
received to the central cashiers, who then restrictively endorse the cheques upon
receipt.
This mail opening process provides poor control over the handling of cheques. A
strong system of control ensures that all cheques received are immediately
recorded and then forwarded by the most direct path to the central cashiers and
deposited in the bank. The responsibility for receiving cheques should also be
restricted to one or two individuals who are in charge of endorsing the cheques, so
that cheques are less likely to be mishandled or misappropriated.
Internal Audit recommended that Clerks Division management, in consultation with
the Director, Corporate Services and Treasurer, consider centralizing the Civic
Centre's mail opening process. That is, having mailroom clerks open all incoming
mail and requiring any cheques received to be directly forwarded to the central
cashiers and deposited. Copies or other receipt documentation should then be
provided to the departments, if required.
Internal Audit also recommended that general mail opening procedures include the
following controls:
- Logging all cheques received where practical;
- Restrictively endorsing cheques at the time the mail is opened; and
- Forwarding all cheques received to the central cashiers on the same
business day.
According to Clerks Division management, the task of centralizing the mail opening
process and writing mail opening procedures has been assigned by the Chief
Administrative Officer (CAO) to the Deputy Fire Chief further to the anthrax scare.
No further actions are to be taken until the mail procedures are finalized. The'
Deputy Clerk is now reviewing the final draft and it will be presented to the CAO for
approval. The emergency mail procedures are linked to the general mail handling
procedures. If approved, Internal Audit's understanding is that these procedures
will result in all mail being opened in the mailroom with all cheques being'
forwarded to the cashiers for deposit.
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2.0 PROTECTION OF PERSONAL INFORMATION 47
Background
The Clerks Division is located on the second floor of the Civic Centre. Physical
access to the Clerks Division area is restricted and security cameras are installed
in the front counter area. To a certain extent, these measures mitigate the risk of
unauthorized access to the Clerks Division's records.
The Clerks Division's records consist of electronic records, which are kept on the
City's Information Technology (IT) network, and physical files. For the most part,
the Division's physical files for the current year were locked after business. hours to
reduce the risk of unauthorized access. Also, the filing cabinet containing taxicab
plate ownership information was locked at the end of the day.
2.1 User Access to City's IT Network
In general, Clerks Division staff had full access to the Division's file folders and files
kept on the City's IT network. In many cases, staff had the ability to change or
delete these folders and files. Network access permissions need to be sufficiently
restricted, as information technology makes it easier to disclose and disseminate
personal information or to view confidential information.
Clerks Division management is in the process of reviewing their staff network
access permissions. Internal Audit recommended that Division management, as
part of their review, ensure that individuals' access permissions are restricted
where appropriate (to protect. personal information, etc.).
2.2 Physical Security over Clerks Division's Records
A number of the Clerks Division's cabinets which contained personal information
were not locked after business hours. One set of cabinets was used to file, among
other things, the prior year's licences and vital statistics files. These files contained
the following personal information:
- Names
- Addresses
- Phone numbers
- Copies of photo ID
- Health certificates
- Credit card information
Another unlocked cabinet was used to file the lottery licence applications, copies of
lottery licences, and Charitable Gaming Reports. This documentation included
charitable organizations' banking information. Also, the filing cabinets that
contained the paid, unpaid, and cancelled parking tickets were not locked after
business hours.
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According to staff, these cabinets did not always lock properly. Nonetheless,
Clerks Division management needs to ensure that all filing cabinets, and in
particular those containing personal information, are locked after business hours.
Internal Audit recommended that management either repair or replace these filing
cabinets. The Clerks Division's filing cabinets have since been repaired to the
extent possible and critical personal information files have been relocated to locked
cabinets. Three additional cabinets will also be purchased in 2009.
Lastly, Clerks Division staff kept their working files, such as licence applications,
Vital Statistic forms, Chartable Gaming Reports, etc. at their desks until their work
was completed and filed. These files contained personal information and were not
secured (e.g. locked) after business hours. Internal Audit also recommended that
Clerks Division management ensure that these working files are secured after
business hours. Clerks Division management has since directed staff to lock their
working files in an available manager's office at the end of the day.
3.0 PROCESSING OF PARKING TICKETS
Background
Parking ticket revenue is the most significant source of revenue for the Clerks
Division. In 2008, over $650,000 was collected in parking fines and 18,849 parking
tickets were issued. Administrative clerks use the Ticket Processor database to
administer the issued parking tickets.
There are two methods for entering issued parking tickets into the Ticket Processor
database. The hand-written tickets, which are primarily'issued by private security
companies on private property, are manually entered into the database. To reduce
the risk of keying errors, data-entry fields have drop-down lists for administrative
clerks to choose from (date, plate month, violation, vehicle type, etc.). The Ticket
Processor database also checks to ensure that the ticket number entered is within
the sequence of assigned ticket books recorded in the database. The database
will also indicate if a duplicate ticket number was entered.
Regarding handheld issued tickets, at the end of each day, the units are placed in
a docking station and the ticket information is downloaded into the Mobile
Enforcement System (MES) host application. The ticket information is then
exported from MES and saved in a file on the City's IT network. The file is
imported into the Ticket Processer database, and a log indicates the number of
tickets successfully imported.
With respect to the hand-written tickets, Clerks Division management has
established a number of controls over the inventory of manual ticket books. A
Municipal Law Enforcement Officer (MLEO) maintains a spreadsheet to record the
ticket books (blank stock) purchased, issued, and unassigned. The inventory is
kept in a locked closet, and the ticket books are either distributed by administrative
clerks or signed out by MLEOs.
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To obtain a ticket book, a form is completed which identifies the ticket number 49
sequence of the book(s) issued. The recipient of the book(s) must sign the form
and a copy of his or hers identification is attached'to the form. Once a ticket
book(s) has been issued, an administrative clerk enters the ticket number
sequence of the book(s) into the Ticket Processor database. Once entered, the
status of the corresponding tickets (issued, paid, or not paid) is then tracked by the
database.
Parking tickets can be paid in person at the Civic Centre or by mail, drop-box, or
online. Clerks Division staff do not handle payments made at the Civic Centre.
Instead, administrative clerks prepare a three part receipt form and direct the
individual to pay at the central cashier. The payment is processed and a copy of
the receipt is returned to the Clerks Division to enter the payment into the Ticket
Processor database.
Parking ticket fines vary depending upon the infraction and timeliness of the
payment. If a ticket is unpaid, the fine amount increases and a number of
scheduled collection processes occur.
The first step in the collection process is to issue a Notice of Impending Conviction
(NIC) letter to the registered owner of the vehicle. If the parking ticket remains
unpaid, the Clerks Division registers a conviction against the vehicle owner without
further notice. Upon conviction, the vehicle owner is required to pay a fine and a
conviction fee. Failure to pay the fine will result in a Request for Plate Denial
submission to the Ministry of Transportation (MOT). The renewal of the registered
owner's vehicle permit will be denied until all outstanding parking fines are paid.
3.1 User Access to Parking Ticket Databases
A small number of user accounts in the Ticket Processor database were assigned
to individuals who were no longer City employees. In addition, several employees
who had access to the database did not require such access to perform their
duties. Clerks Division management has since deleted or deactivated these
individuals' user accounts in the database.
Several users were also assigned the access permission "Create/Edit Other User'
which enabled them to add a new user and edit user access permissions in the
Ticket Processor database. The "Create/Edit Other User" access permission
should be restricted to one or two individuals to ensure that new user accounts and
any access changes are authorized by management. Clerks Division
management has since reduced the number of staff with this access permission.
Three individuals, which included the Coordinator, Records and Elections, had the
"Administrator' rights assigned to them in the MES Host application. This is the
highest security level and should be restricted to one or two individuals. A user
with "Administrator' rights can create and delete user accounts, void tickets, and
create and export files from the database. Clerks Division management has since
changed the Coordinator, Records and Elections' access to a lower security level.
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Int oal Audit recommended that written procedures require Clerks Division
management to periodically review user access permissions to their software
applications and databases. Individuals' access permissions should be consistent
with their current work responsibilities and provide an adequate segregation of
duties. Clerks Division management has agreed to review user access rights on a
quarterly basis.
Several other observations were made regarding the appropriateness of certain
individuals' access permissions. Where Clerks Division management was in
agreement, the access permissions for these individuals were either removed or
limited.
3.2 Manual Ticket Books Inventory
Internal Audit counted the manual ticket book inventory at the end of May 2007 and
noted gaps in the sequence of ticket books on hand. These gaps were due to. the
ticket books being issued out of sequence. This practice makes it more difficult to
track the ticket books and increases the risk that the books may be misused.
Internal Audit recommended that all ticket books be signed out in sequence, and
that a log be maintained in the storage closet to record the last ticket number
removed from inventory.
Clerks Division staff also did not periodically conduct a physical. count of ticket
books on hand and compare the count results to the inventory records. Having an
independent party physically count the inventory will ensure that the inventory
records are accurate, and will detect whether.any ticket books are missing. A
ticket book that cannot be found increases the risk of misappropriation of City
funds in the event the book is misused.
Internal Audit also recommended that the ticket book inventory records be regularly
reconciled to the current book assignments recorded in the Ticket Processor
database. These reconciliations will help staff detect and correct any errors in the
inventory records or the current book assignments recorded in the database.
Clerks Division management has agreed to implement the recommendations made
by Internal Audit.
3.3 Ticket Processor Data-entry Controls
Data-entry of Parking Tickets Issued
Controls over the data-entry of issued parking tickets into the Ticket Processor
database were satisfactory with one exception. The file containing issued parking
tickets downloaded from the handheld units includes a control total; however, the
administrative clerks do not use this control total to verify the completeness of the
tickets imported into the database. Clerks Division management has agreed to
include this procedure as part of their SOP work plan.
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Data-entry of Payments 51
Internal Audit made two recommendations to improve controls over the data-entry
of payments into the Ticket Processor database. Firstly, the administrative clerks
should check the accuracy of their own data-entry. This can be done by printing
reports from the database of payments entered and verifying the payments to the
.source documents (manual receipts, daily PayTicket reports, etc.).
Secondly, parking ticket payments entered into the Ticket Processor database
should be reconciled to the revenues recorded in the City's general ledger (G/L).
Implementing these two recommendations will provide greater assurance as to the
validity of the data-entry and accuracy of the revenues recorded in the City's
accounting records.
The Manager, By-law Enforcement Services has agreed to perform these
reconciliations under, the guidance of the City Clerk. However, additional
resources would be necessary for staff to verify their own data-entry of payments
into the Ticket Processor database, according to Clerks Division management.
3.4 Parking Ticket Cancellations
In 2008, the Clerks Division cancelled a total of 2,364 parking tickets, which
represented 12.5% of the total tickets issued. Internal Audit reviewed the parking
ticket cancellations for the month of April 2008 and noted that the City Clerk,
Deputy Clerk or Manager, By-law Enforcement Services had approved all the ticket
cancellations, except in the following situations:
Ticket cancellations that resulted from First Attendance Parking Tag Review
decisions;
Vehicle information (vehicle make, licence expiry date, etc.) received from the
Ministry of Transportation was inconsistent with what was recorded on the
parking ticket; or
The car owner information could not be found.
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In the first situation, documentation, which was signed by the First Attendant
Facilitator and the defendant, was on file to support the parking ticket
cancellations. In the second and third situations, reports from the Ticket Processor
database were kept on file to support the ticket cancellations. Cancelled parking
tickets due to officer error, void at point of issue, and public relations were
approved by Clerks Division management; however, a small number of exceptions
were noted.
Internal Audit recommended that written procedures be developed for the
cancellation of parking tickets that cover the following areas:
- Criteria or circumstances in which parking tickets may be cancelled;
- Necessary supporting documentation; and
- Required management approvals.
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Any situations where parking ticket cancellations do not require the Clerk's, Deputy
Clerk's or Manager, By-law Enforcement Services' approval should be clearly
identified in the written procedures. Internal Audit also recommended that the
Manager, By-law Enforcement Services periodically sample parking ticket
cancellations to ensure compliance staff with the procedures. The Manager, By-law
Enforcement Services has agreed to perform this review on a quarterly basis.
Internal Audit also reviewed parking ticket cancellations from 2004 to 2007. The
number of parking tickets cancelled as a percentage of the total issued has' steadily
declined from 19% to 10%. The percentage did increase to 12% in 2008. Table 1
(pg. 25) outlines the various reasons why these tickets were cancelled, several of
which are outside of management's control.
Although Clerks Division management approves individual parking ticket
cancellations in most situations, Internal Audit recommended that management
regularly review and report on the following items:
The number and value of parking tickets cancelled and voided (by user and
overall); and
The percentage of parking tickets cancelled and voided, and the reasons.
Each parking ticket cancellation is unique; however, the above information will help
Clerks Division management detect and correct any future unexpected trends
regarding parking ticket cancellations. Any unexpected trends may not be self-
evident when approving individual parking ticket cancellations. Clerks Division
management has agreed to annually compile and report on the above information.
3.5 Parking Ticket Collections
As of July 8, 2009, there was a total of $489,738 in unpaid parking tickets. Eighty-
nine percent of these tickets have gone to plate denial which is the final stage of
collection. Internal Audit reviewed the City's parking ticket collection rate from
2003 to 2008 to assess the effectiveness of its collection actions. The City's
collection rate was very high (95%) once all collection actions had taken full effect.
That said, Internal Audit recommended that Clerks Division management monitor
its collection rate by periodically reviewing and reporting on the following items:
The number, amount, and age of unpaid parking tickets and the tickets
collection status (e.g. in plate denial stage); and
The percentage of parking tickets collected (City's collection rate).
The above -information will provide Clerks Division management with ongoing
assurance that scheduled collection processes are occurring as expected.
Management will also be made aware of the amount of unpaid parking fines and
the City's performance regarding the collection of unpaid fines. Clerks Division
management has agreed to compile and report the above items on an annual
basis.
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4.0 FIRST ATTENDANCE PARKING TAG REVIEWS 53
Background
The purpose of First Attendance Parking Tag Reviews is to give the offender the
opportunity to be heard and dispute their guilt for the parking offence rather than
attending court. These reviews also provide an increased level of customer
service, and take into consideration the limited court resources available for
parking offences. First Attendance Reviews are scheduled at the Civic Centre
every Tuesday and Thursday.
A First Attendance Facilitator, who is a part-time City employee, conducts the
reviews and records his decision on the Request For Parking Tag Review Form,
which is signed by the offender. If the First Attendance Facilitator believes that a
reasonable explanation for the violation has been provided, he may reduce or
cancel the fine entirely. Cancellation of parking tickets is to be done in extenuating
circumstances only, according to the First Appearance Parking By-Laws draft
procedures and earlier issued guidelines.
4.1 Management Oversight
Because every situation is different, the First Attendance Facilitator is required to
exercise his discretion in reducing or cancelling a ticket. Nonetheless, Clerks
Division management has a responsibility to oversee the performance of First
Attendance Parking Reviews and provide support and advice to staff as required.
As noted earlier, Internal Audit reviewed the parking ticket cancellations from 2003
to 2008. The number of tickets cancelled during this period because of First
Attendance Parking Tag Review decisions were less than 5% of the total tickets
issued. However, this percentage has been increasing since 2004 (from 1.84% to
4.76%). See Table 1 (pg. 25) for Internal Audit's analysis of parking ticket
cancellations.
Internal Audit recommended that Clerks Division management periodically review
and report on the percentage of tickets cancelled because of First Attendance
Parking Tag Review decisions. This information will help management detect and
correct any future unexpected trends with respect to First Attendance Parking Tag
Review decisions. Clerks Division management has agreed to compile and report
this information on an annual basis.
Internal Audit also reviewed the First Attendance Parking Tag Review decisions for
the month of April 2008. A summary of the decisions is provided below.
- Parking ticket fine reduced (58%)
- Parking ticket cancelled (39%)
Parking ticket fine was upheld (3%)
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54
The cancelled parking tickets had $4,618 in fines due. As noted earlier, tickets are
to be cancelled in extenuating circumstances only, according to the First
Appearance Parking By-Laws draft procedures.
Internal Audit recommended that the Manager, By-law Enforcement Services
periodically review a sample of individual Request For Parking Tag Review Forms.
The circumstances for cancelling or reducing the parking ticket fines should be
assessed for reasonability. The Manager, By-law Enforcement Services has
agreed to perform this review on a quarterly basis.
Lastly, the First Attendance Parking Tag Reviews are conducted in a partitioned
area for privacy reasons; however, the Civic Centre's security cameras do not have
a direct sight line to view this area. As a result, the activities of the First
Attendance Facilitator cannot be monitored and employee safety may be at risk.
Clerks Division management has agreed to review this issue with Facilities staff.
5.0. LICENCE AND PERMIT REVENUES
Background
In 2008, the Clerks Division collected over $400,000 in licence and permit fees, of
which $104,000 was received from the Pickering Markets. The following types of
licences and permits are issued by the Clerks Division:
- Business licences
- Cat and dog licences
- Signs permits
- Taxicab licences
- Lottery licences
- Marriage licences
The application process and associated fees vary depending on the type of licence
or permit required. The licence and permit fees are approved by Council, and the
fees are available on the City's website for the public to view. The licence and
permit application forms also include the applicable fees.
In most cases, applicants must visit the Civic Centre in person to submit their
licence or permit application and pay their fee. Clerks Division staff do not handle
payments made at the Civic Centre. Instead, administrative clerks or MLEOs
prepare a three part receipt form, record the receipt number on the application, and
direct the individual to pay at the central cashier,. The payment is processed and a
copy of the receipt is returned to the Clerks Division. The receipt copies are then
filed centrally by an administrative clerk, who ensures that all receipt forms are
accounted for.
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5.1 Budget Monitoring and General Ledger Reconciliations
In 2007, Clerks Division management implemented a formal process to monitor
their budget and activities. Each month, management reviews the expenditures
and revenues in, their respective areas, and any significant variances from budget
must be explained to the City Clerk. These reviews are signed off and any
management comments are documented. To a certain extent, these high level
reviews provide Clerks Division management with assurance that revenues and
expenditures are recorded correctly in the City's G/L.
In addition to monitoring the budget, it is a good practice to have a system in place
to reconcile revenues received with the corresponding services provided.
Specifically, Internal Audit recommended that Clerks Division staff reconcile the
number of licences and permits issued each month to the revenues recorded in the
City's G/L. These reconciliations will provide Clerks Division management with
greater assurance that payments are received for all licences and permits issued.
Ideally, the individual performing the G/L reconciliations should be independent of
handling the cash receipts and issuing the licences and permits. The Deputy Clerk
and Manager, By-law Enforcement Services have agreed to perform these G/L
reconciliations under the guidance of the City Clerk.
Internal Audit also recommended that Clerks Division management, in cooperation .
with Accounting Services staff, establish additional revenue accounts (or sub-
accounts) in the City's G/L. There are only two G/L accounts (#1512 and 1411) to
capture and record revenues for the various types of business licences and
administrative services provided. Creating additional G/L accounts (or sub-
accounts) will make it easier for Clerks Division staff to perform the above
recommended G/L reconciliations. Discussions are currently underway between
Accounting Services Section and the Clerks Division to set up additional revenue
accounts (or sub-accounts) in the City's G/L.
5.2 Recording and Tracking of Licences Issued
In 2006, Clerks Division management implemented the AMANDA business
licensing software and database. The Division uses this database to record most
of the licences and permits issued in the year; however, Clerks Division staff does
not use this database for the following licence and permit types:
- Markets business licences
- Automobile wrecking yard business licences
Public Halls business licences
Hawker/peddler licences
Refreshment vehicle licences
Permanent sign permits
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56
Instead, the above licences and permits are prepared manually, and spreadsheets
are used to track the licences and permits issued. According to Clerks Division
management, they originally intended to use the AMANDA database to record all
of the Division's licences and permits. Adding the above licences and permits to
the database will provide stronger control than the current manual processes used
to issue and track these licences.
For example, only approved licences and permits can be issued from the AMANDA
database. Also, licence and permit numbers are provided by the database to avoid
any manipulation in the issuance of the licences and permits. Once a licence or
permit is issued, the ability to make changes (update and delete records) in the
database is restricted. Lastly, the database makes it easier to track licence and
permit expiry dates for renewal purposes. Clerks Division management has
agreed to have all licences recorded in the AMANDA database by year-end,
subject to the availability of IT resources.
5.3 Licence and Permit Payments
Having a centralized cashier function at the Civic Centre provides strong control
over cash receipts; however, there is a risk that Clerks Division staff may issue or
renew a licence without the payment being collected or received by the central
cashiers.
To reduce the above risk, Internal Audit recommended that Accounting Services
staff centrally file the "yellow" copies of the three-part manual receipt forms. Clerks
Division staff could then file their "pink" copies of the receipt forms in the individual
licence and permit physical files. This change in procedure will provide By-law
management and staff greater assurance when reviewing licence and permit
applications that all fees have been paid and received by the central cashiers.
Corporate Services Department is in the process of phasing out the three-part
manual receipt forms and replacing it with a Cash Receipts Voucher Form, specific
to each area. Once implemented, staff will complete the Cash Receipts Voucher
Form with the same information that is currently provided on the three-part manual
receipt forms. The voucher will be forwarded along with the customer's payment to
the cashier for processing. Once processed, the cashier's slip printer receipt will
be given to the customer and the processed voucher will be returned to the
originating areas for their records.
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57
6.0 LOTTERY LICENCES
Background
The Clerks Division issues lottery licences to non-profit organizations for charitable
gaming events (bingos, raffles and beak-open tickets). The lottery licence forms,
which are provided by the Alcohol and Gaming Commission of Ontario (AGCO),
are pre-printed and sequentially numbered for control purposes.
Clerks Division staff issue the licences in numerical sequence, and the inventory of
licence forms (blank) is secured after business hours. Every quarter, the Division
is required to report to the AGCO on the total number of licences issued and the
fees collected. In 2008, the Clerks Division collected over $120,000 in lottery
licence fees.
6.1 Lottery Licence Forms Inventory
Internal Audit recommended that the inventory of lottery* licence forms (blank) be
periodically counted, and the inventory changes be reconciled to the licences
issued and the licence stock ordered. These procedures will help Clerks Division
management detect whether any lottery licence forms are unaccounted for. A
missing or lost lottery licence form increases the risk that a licence was issued,. but
the fee was not collected or received by the central cashiers.
Internal audit also recommended that the number of lottery licences issued and
corresponding fees collected each month be reconciled to the revenue recorded in
the City's G/L. These reconciliations will provide Clerks Division management with
greater assurance that payments are received for all lottery licences issued.
Clerks Division management has agreed to implement both of Internal Audit's
recommendations.
6.2 Lottery Licences Database
Clerks Division staff did maintain a database to prepare and record all lottery
licences issued; however, staff stopped using this database in 2008 because it did
not allow for different time slots to be recorded on the same bingo licence. A new
licence had to be prepared for each time slot assigned to a licensee. As a result,
staff had to prepare several licences for the same licensee. Administrative staff
now uses Microsoft Word software to prepare and print the lottery licences on the
AGCO licence forms.
Internal Audit recommended that a database be re-established or a spreadsheet
be maintained of all lottery licences issued. This database or spreadsheet will help
-Clerks Division staff reconcile inventory changes of licence forms (blank) to the
licences issued, as recommended by Internal Audit in 6.1. This database or
spreadsheet will also be helpful for compiling statistics for AGCO reporting
purposes. Clerks Division management has agreed to maintain a spreadsheet of
lottery licences issued.
21
7.0 TAXICAB PLATE OWNER LICENCES AND TRANSFERS
Background
Clerks Division management has implemented a number of controls over the issue
and transfer of taxicab plate owner licences. Owners must annually renew their
licences in person at the Civic Centre, and new taxicab plates are issued to the
owners each year. Taxicab plates are only printed for current plate owners, with
the exception of 10 temporary plates. If a taxicab plate is lost or stolen, the plate
owner is given a temporary plate, which is valid until the end.of the current year.
The taxicab plate owner licences, renewals, and plate transfers are recorded in the
AMANDA database.
In the event of a transfer in ownership, the current and new plate owners must
attend in person at the Civic Centre and complete a Taxicab Plate Ownership
Transfer Form. They both must provide picture ID to confirm their identities and a
photo of the new owner is taken. Also, the fully executed contract of sale for the
taxicab plate must be provided and a copy is retained in the physical taxicab plate
files. Lastly, the Manager, By-law Enforcement Services approves and witnesses
the taxicab plate owner transfer. An MLEO also witnesses the transfer.
7.1 Physical Security over Taxicab Plate Inventory
The taxicab plate inventory (unissued) was kept in a filing cabinet in the Manager,
By-law Enforcement Services' office; however, the cabinet was not locked during
or after business hours. Due to the fair market value (>$75,000 each) of the
taxicab plates, Internal Audit recommended that the taxicab plates inventory be
kept locked at all times. The Manager, By-law Enforcement Services did not have
a key to the cabinet where the inventory was kept, but she did lock her office after
business hours. The cabinet has since been rekeyed with a new lock.
8.0 TAXCAB DRIVERS LICENCES
Background
In 2006, Clerks Division management implemented the EPI (Electronic Photo
Identification) Suite application to issue card licences to taxicab drivers and body-
rub owners, operators, and attendants. This software has improved the control
over the issuance of these card licences and reduced the risk that these licences
may be falsified or duplicated.
Before issuing a card licence, The Manager, By-law Enforcement Services must
first approve the licence in the AMANDA database. The cardholder and licence
information is then imported into the EPI Suite application from the AMANDA
database, and a picture is taken of the cardholder.
22
I
5 9
.8.1 User Access to EPI Suite Database
Two MLEOs were assigned the "Clerk" security level in the EPI Suite application.
Internal Audit recommended that these individuals' access security levels be
changed to "Viewer". This change provides a greater segregation of duties
between the review, approval, and printing of card licences. Segregation of duties
helps ensure that any errors or irregularities are prevented or detected on a timely
basis. Clerks Division management has since removed these individuals' access
to the EPI Suite application.
In addition, Clerks Division administrative staff was assigned the "Clerk" access
security level in the EPI Suite application. This security level is necessary for
administrative staff to take the individual's picture and print his or her card licence.
However, users with the "Clerk" access security level can issue a card licence
without importing the cardholder and licence information from the AMANDA
database. This possibility increases the risk that a card licence may be issued but
was not approved by the Manager, By-law Enforcement Services.
One way to detect whether an unauthorized card licence was issued is to review
the licence numbers assigned to the cards issued. The EPI Suite application
automatically assigns a number to the card licence which is the file folder's RSN
number in the AMANDA database. An unauthorized card licence would have a
number that was not valid or consistent with the file folder RSN numbers assigned
by the database.
Internal Audit recommended that the Manager, By-law Enforcement Services
regularly review the card licences issued from the EPI Suite application to ensure
that the licence numbers assigned to the cards are valid. Clerks Division
management has not implemented this recommendation as they view the risk to be
minimal.
9.0 MARRIAGE LICENCES AND BURIAL PERMITS
Background
Clerks Division controls are satisfactory regarding the issuance of marriage
licences and over the inventory of licence forms (blank). The forms, which are
provided by the Office of the Registrar, are pre-printed and sequentially numbered
for control purposes. Upon receipt of marriage licence forms (blank), the licence
numbers are entered into the Vital Statistics database maintained by the Clerks
Division.
When preparing a marriage licence, the Vital Statistics database assigns the next
sequential number available to the licence, and an administrative clerk matches the
number to the number on the physical licence. The inventory of licence forms
(blank) is counted every six months, and the inventory changes are reconciled to
the marriage licences issued and the revenue recorded in the City's G/L. The
inventory of licence forms is also secured after business hours.
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60
Regarding burial permits, funeral homes are required to get a burial permit from the
City before a body can be cremated or interred. The City invoices the individual
funeral homes each month for the burial permit fees owing. The invoices are
printed from the Vital Statistics database of registered deaths maintained by Clerks
Division staff.
9.1 Burial Permits Invoicing
Internal Audit reviewed a sample of the funeral home invoices printed from the Vital
Statistics database and noted that the burial permit fees billed were incorrect.
These invoice errors resulted in a small loss of revenue to the City. Clerks Division
management has since directed their administrative staff to prepare the funeral
home invoices in the second week of each month. This change in procedure will
provide staff with more time to ensure that all registered deaths from the prior
month have been entered into the Vital Statistics database before issuing the
invoices.
10.0 CLOSING COMMENTS
In closing, Clerks Division management is in general agreement with Internal
Audit's observations and recommendations. Their response, in the form of an
action plan, together with the report recommendations, can be found in Appendix 1
of the report.
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61
Table 1
Cancelled Parking Tickets by Reason 2004 - 2008.
% of % of % of % of % of
Total Total Total Total Total
Tickets Tickets Tickets Tickets Tickets
Reason Ticket Cancelled 2008 Issued 2007 Issued 2006 Issued 2005 Issued 2004 Issued
First Attendance Review 902 4.76% 593 3.15% 408 2.63% 397 2.26% 224 1.84%
Public relations 135 0.71% 149 0.79% 106 0.68% 139 0.79% 58 0.48%
Officer Error 291 1.54% 226 1.200/6 201 1.30% 159 0.90% 396 3.25%
Void at point of issue 123 0.65% 122 0.65% 276 1.78% 856 4.87% 86 0.71%
Incomplete or illegible ticket 72 0.38% 58 0.31% 198 1.28% 95 0.54% 477 3.91%
Ticket entered incorrect) 5 0.03% 9 0.05% 74 0.486/6 1 0.01% 6 0.05%
Incorrect owner detail 444 2.34% 476 2.53% 390 2.52% 406 2.31% 292 2.40%
Plate not found 166 0.88% 141 0.75% 93 0.60% 145 0.82% 119 0.98%
Stolen vehicle/ plates 40 0.21% 54 0.29% 44 0.28% 55 0.31% 172 1.41%
Unplated vehicle 28 0.15% 35 0.19% 21. 0.14% 130 0.74% 227 1.86%
Out of province 42 0.22% 14 0.07% 35 0.23% 155 0.88% 126 1.03%
Handicap parking permit provided .37 0.20% 58 0.31% 54 0.35% 58 0.33% 77 0.63%
Other 79 0.42% 21 0.11% 41 0.26% 60 0.34% 39 0.32%
Total tickets cancelled 2,364 12.48% 1,956 10.38% 1,941 12.52% 2,656 15.11% 2,299 18.86%
Total tickets issued 18,935 18,836 15,504 17,576 12,192
i
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62
CITY OF PICKERING
Clerks Division
Revenue Controls Review
APPENDIX 1
INTERNAL AUDIT RECOMMENDATIONS AND MANAGEMENT ACTION
PLAN
Internal Audit
Corporate Services Department
August 2009
53
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83
CITY OF PICKERING
Clerks Division
Revenue Controls Review
APPENDIX 2
DELOITTE & TOUCHE PRIOR AUDIT REPORT RECOMMENDATIONS
FOLOW-UP RESULTS
Internal Audit
Corporate Services Department
August 2009
3
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