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Paula S. O’Neil, Ph.D.Clerk & Comptroller
Pasco County, Florida
Division of Inspector GeneralAn Audit Report for a Diverse Audience
Winter Conference
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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
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Pasco County Clerk & Comptroller
Background
“Welcome to Water World.” –Erik Waxler, ABC Action News
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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.
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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.
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Pasco County Clerk & Comptroller
Increased Media Coverage
• Established
an email
account to
collect
customer
complaints.
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Pasco County Clerk & Comptroller
• 882 hours
Preliminary Analysis
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Pasco County Clerk & Comptroller
Preliminary Analysis
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Pasco County Clerk & Comptroller
• 729 hours
• 685 field observations over 11 weeks
Field Observations
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Pasco County Clerk & Comptroller
Field Observations
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Pasco County Clerk & Comptroller
Field Observations
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Pasco County Clerk & Comptroller
• 782 hours
• 701 bills
• 1,402 pages of records
• 84 billing exceptions
Historical Data Review
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Pasco County Clerk & Comptroller
Historical Data Review
Understanding the
Meter Reading &
Billing Cycles
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Pasco County Clerk & Comptroller
Historical Data Review
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Pasco County Clerk & Comptroller
• 574 hours
• 167 meters replaced
Independent Testing
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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
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Pasco County Clerk & Comptroller
• Ribbon Cutting of a new Utilities HQ
• June 2015
Meanwhile…
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Pasco County Clerk & Comptroller
The Final Audit Report
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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
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Pasco County Clerk & Comptroller
2420 – Quality of Communications
Communications must be
accurate, objective, clear,
concise, constructive, complete,
and timely.
Communicating the Results
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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
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Pasco County Clerk & Comptroller
Who was our Audience
• Water Customers
• Board of County Commissioners
• Management
• Media
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Pasco County Clerk & Comptroller
Communicating Results
Four Phases Detailed Throughout the Report
• Preliminary analysis
• Field observations
• Historical data review
• Independent testing
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Pasco County Clerk & Comptroller
The Report
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Pasco County Clerk & Comptroller
The Report
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Pasco County Clerk & Comptroller
The Report
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Pasco County Clerk & Comptroller
The Report
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Pasco County Clerk & Comptroller
The Report
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Pasco County Clerk & Comptroller
The Report
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Pasco County Clerk & Comptroller
The Report
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Pasco County Clerk & Comptroller
The Report
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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.
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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.
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Pasco County Clerk & Comptroller
Questions
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Paula S. O’Neil, Ph.D.Clerk & Comptroller
Pasco County, Florida
Division of Inspector GeneralFCCC 2016 Winter Conference