clerk & comptroller pasco county, florida · winter conference. pasco county clerk &...

Paula S. O’Neil, Ph.D.Clerk & Comptroller

Pasco County, Florida

Division of Inspector GeneralAn Audit Report for a Diverse Audience

Winter Conference

Pasco County Clerk & Comptroller

Timeline

2014 2015

Oct Nov Dec Jan Feb Mar Apr May

Press

Conference

BCC

Meeting

Final

Report

Aug 18

New Administrative

Building Ribbon

CuttingJune

Preliminary Analysis Oct - Jan

Field Observations Jan - Mar

Jun Jul Aug

Independent Meter Testing Apr - Jun

Historical Data Review Feb - Apr

Reporting Jun - Aug

Oct 27


Background

“Welcome to Water World.” –Erik Waxler, ABC Action News


Background• Press conference on

October 1, 2014.

• Customer complaints

regarding higher-than-

normal water bills.

• Inspector General

deployed to conduct an

audit.


High Profile Project

• The utilities department did not have any

evidence that there were any problems with

any processes, procedures, or equipment.

• Immediate

speculation of

the cause by

media and

customers.


Increased Media Coverage

• Established

an email

account to

collect

customer

complaints.


• 882 hours

Preliminary Analysis


Preliminary Analysis

http://www.google.com/url?sa=i&rct=j&q=&esrc=s&source=images&cd=&cad=rja&uact=8&ved=0ahUKEwi51PLbgOnKAhUCPiYKHUWlA7YQjRwIBw&url=http%3A%2F%2Fwww.pascocountyfl.net%2FIndex.aspx%3FNID%3D168&bvm=bv.113370389,d.eWE&psig=AFQjCNEd5yc_j-MMxyExuq1apZNmbRKIoQ&ust=1455047694643756

http://www.google.com/url?sa=i&rct=j&q=&esrc=s&source=images&cd=&cad=rja&uact=8&ved=0ahUKEwi51PLbgOnKAhUCPiYKHUWlA7YQjRwIBw&url=http%3A%2F%2Fwww.pascocountyfl.net%2FIndex.aspx%3FNID%3D168&bvm=bv.113370389,d.eWE&psig=AFQjCNEd5yc_j-MMxyExuq1apZNmbRKIoQ&ust=1455047694643756

http://www.google.com/url?sa=i&rct=j&q=&esrc=s&source=images&cd=&cad=rja&uact=8&ved=0ahUKEwjn7evO7urKAhWMMSYKHd_iAJ8QjRwIBw&url=http%3A%2F%2Fwww.suncoastnews.com%2Fnews%2Fnews%2F2010%2Fdec%2F22%2FPWNEWSO1-pasco-county-agencies-moving-to-new-locat-ar-378260%2F&bvm=bv.113943665,d.eWE&psig=AFQjCNEgZ7559WWqkOFv4qo0BXHKTXeZZA&ust=1455113565462098

http://www.google.com/url?sa=i&rct=j&q=&esrc=s&source=images&cd=&cad=rja&uact=8&ved=0ahUKEwjn7evO7urKAhWMMSYKHd_iAJ8QjRwIBw&url=http%3A%2F%2Fwww.suncoastnews.com%2Fnews%2Fnews%2F2010%2Fdec%2F22%2FPWNEWSO1-pasco-county-agencies-moving-to-new-locat-ar-378260%2F&bvm=bv.113943665,d.eWE&psig=AFQjCNEgZ7559WWqkOFv4qo0BXHKTXeZZA&ust=1455113565462098


• 729 hours

• 685 field observations over 11 weeks

Field Observations


Field Observations


• 782 hours

• 701 bills

• 1,402 pages of records

• 84 billing exceptions

Historical Data Review



Understanding the

Meter Reading &

Billing Cycles


• 574 hours

• 167 meters replaced

Independent Testing


Independent Testing• A - Tested the transmitter reads with

a handheld reader to verify the read

on the meter register.

• B - Test bench scale was certified to

be calibrated to NIST standards.

• C - Test bench loaded with meters

for testing.

A

C

B


• Ribbon Cutting of a new Utilities HQ

• June 2015

Meanwhile…


The Final Audit Report


2400 – Communicating Results

Internal Auditors must communicate the results

of engagements.

2410 – Criteria for Communicating

Communications must include the

engagement’s objectives as well as applicable

conclusions, recommendations, and action

plans.

Communicating the Results


2420 – Quality of Communications

Communications must be

accurate, objective, clear,

concise, constructive, complete,

and timely.



Practice Advisory 2410-1

Communication Criteria

“The internal auditor communicates those

observations necessary to support or prevent

misunderstanding of the internal auditor’s

conclusions and recommendations.”



Who was our Audience

• Water Customers

• Board of County Commissioners

• Management

• Media

http://www.google.com/url?sa=i&rct=j&q=&esrc=s&source=images&cd=&cad=rja&uact=8&ved=0ahUKEwihgYLpvOjKAhUG5yYKHXgSDBEQjRwIBw&url=http%3A%2F%2Fwfla.com%2F2015%2F08%2F25%2Fpasco-homeowners-association-hit-with-high-water-bill%2F&psig=AFQjCNFJbVuC7YnfNLEs3k4N48xVBit-Zg&ust=1455031473007489

http://www.google.com/url?sa=i&rct=j&q=&esrc=s&source=images&cd=&cad=rja&uact=8&ved=0ahUKEwihgYLpvOjKAhUG5yYKHXgSDBEQjRwIBw&url=http%3A%2F%2Fwfla.com%2F2015%2F08%2F25%2Fpasco-homeowners-association-hit-with-high-water-bill%2F&psig=AFQjCNFJbVuC7YnfNLEs3k4N48xVBit-Zg&ust=1455031473007489


Communicating Results

Four Phases Detailed Throughout the Report

• Preliminary analysis

• Field observations

• Historical data review

• Independent testing


The Report


2440 – Disseminating Results

• Report presented to the

BCC by the Clerk &

Comptroller on August

18, 2015.

• Media and customers

were present.


2440 – Disseminating Results

• Formal written report was published on both

the County and Clerk & Comptroller websites.

• All customers involved prior to

August 3, 2015 received an

email with a link to the report.


Questions

Paula S. O’Neil, Ph.D.Clerk & Comptroller

Pasco County, Florida

Division of Inspector GeneralFCCC 2016 Winter Conference

clerk & comptroller pasco county, florida · winter conference. pasco county clerk &...

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