Office of the Assessor-Recorder : a review of the department head transition PDF
Preview Office of the Assessor-Recorder : a review of the department head transition
SANFRANCISCOPUBLICLIBRARY 3 1223 08079 1149 c OFFICE OF THE */-' ASSESSOR-RECORDER: A Review ofthe Department Head SanFranciscoPublicLibrary Transition GovernmentInformationCenter SanFranciscoPublicLibrary 100LarkinStreet.5thFloor SanFrancisco,CA 94102 REFERENCE BOOK DOCUMENTS DEPT. Not to be takenfrom the Library MAR 2 5 2003 camFRANCISCO PUBLICLIBRARY AuditNumber02036 March 18,2003 REF .sa?> "8r OFFICE OF THE ASSESSOR-RECORDER: A Review ofthe Department Head Transition DOCUMENTS DEPT. MAR 2 5 2003 SANFRANCISCO PUBLICLIBRARY AuditNumber02036 March 18,2003 CITYAND COUNTY OFSAN FRANCISCO OFFICE OFTHE CONTROLLER EdHarrington Controller MoniqueZmuda DeputyController March 18, 2003 AuditNumber02036 Mabel S. Teng, Assessor-Recorder OfficeoftheAssessor-Recorder CityandCountyofSanFrancisco CityHall, Room 190 1 Dr. CarltonB. GoodlettPlace SanFrancisco,CA 94102 DearMs. Teng: TheOfficeoftheControllerpresentsitsreportconcerningthedepartmentheadtransition attheOfficeoftheAssessor-Recorder(office). OnJanuary8,2003,youtookofficeto replaceMs. DorisM. Wardas assessor-recorderoftheCityandCountyofSanFrancisco. Theofficeproperlytransferredauthority, assets, andfundsuponthetransitionofthe departmentheads. Theofficealsoproperlyexecutedotherproceduresinthetransitionof thedepartmentheads, includingprocessingpayrolltransactions. Respectfullysubmitte EdHarring Controller CityHall•1Dr.CarltonB.GoodlettPlace•Room316•SanFranciscoCA94102-4694 FAX415-554-7466 Digitized by the Internet Archive 2013 in http://archive.org/details/officeofassessor182003san INTRODUCTION BACKGROUND As partoftheresponsibilitiesoftheOfficeoftheController (Controller)toensurethattheCityandCountyofSan Francisco (City)properlysafeguardsitsassets,the Controller'sAuditsDivisionconductedareviewofthedepartment headtransitionattheOfficeoftheAssessor-Recorder(office). On January8,2003,Mabel S. TengtookofficetoreplaceDorisM. Wardasassessor-recorder. SCOPE AND METHODOLOGY Thepurposeofourauditwastodeterminewhethertheoffice followedproperproceduresinthetransitionfromformerAssessor- RecorderDorisM. WardtocurrentAssessor-RecorderMabel S. Teng. Wereviewedtheoffice's funds forwhichtheformer assessor-recorderhadsignatoryauthorityandpersonal responsibility. Wedeterminedwhethertheofficeproperly computedpaytransactionsduringthetransitionperiod. Wealso determinedwhetherallcityassetsunderthecontrolofthe former assessor-recorderwerereturned. Finally,wedeterminedwhether alloftheformerassessor-recorder'straveladvancesandpersonal expenseswereliquidated. Inconductingtheaudit,weinterviewed thestaffattheofficeandothercitydepartmentsandobtained supportingdocumentswhenappropriate. AUDIT RESULTS THE OFFICE OF THE ASSESSOR-RECORDER PROPERLY EXECUTED PROCEDURES IN THE TRANSITION OF ITS DEPARTMENT HEAD TheOfficeoftheAssessor-Recorder(office)properly ensuredthatthe formerassessor-recorderreturnedallcity assets shehadheld andproperlyrecordedall assetsassigned tothenewassessor-recorder. Theoffice alsoproperlycanceledthe formerassessor-recorder's authoritytosigncitydocuments, and establishedthenewassessor-recorder'ssignatoryauthority.In addition,theofficecorrectlycomputedpayrolltransactions forthe formerassessor-recorderandthenewassessor-recorder. Weconductedthisreviewaccordingto standards establishedby theInstituteofInternalAuditors. Welimitedourreviewtothose areas specifiedintheaudit scopesectionofthisreport. Staff: CarmenLeFranc,AuditManager EdvidaMoore Mayor BoardofSupervisors CivilGrandJury BudgetAnalyst PublicLibrary KPMGLLP
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