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

Pasco County Clerk & Comptroller

Background

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

Pasco County Clerk & Comptroller

Background• Press conference on

October 1, 2014.

• Customer complaints

regarding higher-than-

normal water bills.

• Inspector General

deployed to conduct an

audit.

Pasco County Clerk & Comptroller

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.

Pasco County Clerk & Comptroller

Increased Media Coverage

• Established

an email

account to

collect

customer

complaints.

Pasco County Clerk & Comptroller

• 882 hours

Preliminary Analysis

Pasco County Clerk & Comptroller

Preliminary Analysis

Pasco County Clerk & Comptroller

• 729 hours

• 685 field observations over 11 weeks

Field Observations

Pasco County Clerk & Comptroller

Field Observations

Pasco County Clerk & Comptroller

Field Observations

Pasco County Clerk & Comptroller

• 782 hours

• 701 bills

• 1,402 pages of records

• 84 billing exceptions

Historical Data Review

Pasco County Clerk & Comptroller

Historical Data Review

Understanding the

Meter Reading &

Billing Cycles

Pasco County Clerk & Comptroller

Historical Data Review

Pasco County Clerk & Comptroller

• 574 hours

• 167 meters replaced

Independent Testing

Pasco County Clerk & Comptroller

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

Pasco County Clerk & Comptroller

• Ribbon Cutting of a new Utilities HQ

• June 2015

Meanwhile…

Pasco County Clerk & Comptroller

The Final Audit Report

Pasco County Clerk & Comptroller

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

Pasco County Clerk & Comptroller

2420 – Quality of Communications

Communications must be

accurate, objective, clear,

concise, constructive, complete,

and timely.

Communicating the Results

Pasco County Clerk & Comptroller

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.”

Communicating the Results

Pasco County Clerk & Comptroller

Who was our Audience

• Water Customers

• Board of County Commissioners

• Management

• Media

Pasco County Clerk & Comptroller

Communicating Results

Four Phases Detailed Throughout the Report

• Preliminary analysis

• Field observations

• Historical data review

• Independent testing

Pasco County Clerk & Comptroller

The Report

Pasco County Clerk & Comptroller

The Report

Pasco County Clerk & Comptroller

The Report

Pasco County Clerk & Comptroller

The Report

Pasco County Clerk & Comptroller

The Report

Pasco County Clerk & Comptroller

The Report

Pasco County Clerk & Comptroller

The Report

Pasco County Clerk & Comptroller

The Report

Pasco County Clerk & Comptroller

2440 – Disseminating Results

• Report presented to the

BCC by the Clerk &

Comptroller on August

18, 2015.

• Media and customers

were present.

Pasco County Clerk & Comptroller

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.

Pasco County Clerk & Comptroller

Questions

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

Pasco County, Florida

Division of Inspector GeneralFCCC 2016 Winter Conference