Audit Report on the Financial and Operating Practices of the Department of City Planning

This audit determined whether the Department of City Planning (DCP) complied with certain purchasing procedures as set forth in the Comptroller’s Directives #3, “Procedures for the Administration of Imprest Funds;” #6, “Travel, Meals, Lodging and Miscellaneous Agency Expenses;” #24, “Agency Purchasing Procedures and Controls;” applicable Procurement Policy Board (PPB) rules; and Department of Investigation (DOI) Standards for Inventory Control and Management.

Audit Findings and Conclusions

We found that the DCP generally adhered to the requirements of Comptroller’s Directives #3, #6, and #24, applicable PPB rules, and the DOI Standards for Inventory Control and Management with the exception of the issues noted below. In addition, the DCP other than personal service (OTPS) expenditures disclosed no instances in which monies were improperly used. However, we did note some instances of noncompliance in inventory. Specifically:

• Two items purchased during Fiscal Year 2009 were not included on the DCP inventory records.
• One monitor had an incorrect serial number listed on DCP inventory records.
• One monitor had an incorrect DCP tag number listed on DCP inventory records.
• DCP inventory records were at times inaccurate, incomplete, and had identification errors.

We make one recommendation:

• DCP should ensure that complete and accurate inventory records are maintained.