6 | Audit of Building Permit Fees December 2024 Opportunities For Improvement and Management Responses The audit disclosed certain policies, procedures, and/or practices that could be improved. The audit was neither designed nor intended to be a detailed study of every relevant system, procedure, or transaction. As a result of the audit, observations and recommendations identified below are related to Standards: International Professional Practice Framework Standards (2017) • (Standard 2110) Communicating risk and control information to appropriate areas of the organization, and • (Standard 2130.A1) The effectiveness of controls related to operations and programs, reliability and integrity of financial and operational information, safeguarding assets and compliance with laws, regulations, policies, procedures and contracts. The Opportunities for Improvement presented in this report may not be all-inclusive of areas where improvement may be needed. There were five (4) Opportunities for Improvement identified as a result of the audit: 1. Permit fee reductions beyond authorized periods 2. Lack of controls in preventing incorrect permit submissions 3. Lack of clear internal procedures in Departmental Directive 1.10 4. Outdated Standard Operating Procedures for impact fees
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