2014
Ethics Line Case #139 audit
Ethics Line Case #139
This audit was conducted to see if improvements could be made to Metro's disciplinary process.
Budget Performance Measures audit
Auditors reviewed the quality of performance measures in Metro’s FY 2014-2015 budget.
Budget Process audit
The objective of this audit was to determine if Metro followed recommended practices in the budget process. We reviewed in-depth 12 of the 59 recommended practices.
Employee Paid PERS Contribution audit
This audit was conducted to investigate if Metro followed procedures in the implementation of employee paid contributions to PERS.
Ethics Line Case #129 audit
An audit was conducted to review billing irregularities relating to a specific contract after the receipt of an anonymous Ethics Line report.
Asset Management audit
Auditors looked at how well Metro protected assets valued under $5,000 with a useful life of over one year. A variety of assets are used to carry out its programs that are a significant public investment.
Recycling Hotline audit
Metro’s Recycling Hotline program was reviewed to determine if the program could better meet waste prevention and recovery goals by broadening its reach and communications with the region’s residents.
Sponsorship Expenditures audit
This audit was performed to ensure that sponsorship decisions were transparent and related to Metro's goals and that Metro received a benefit in return.
Financial condition of Metro FY 2003-04 to FY 2012-13 audit
Based on a ten-year period from FY 2003-04 to FY 2012-13, the purpose of the audit was to review long-term trends in the areas of revenues, expenditures, debt, assets and liquidity, and to provide the Metro Council and citizens with an independent assessment of financial health.
Opt In Program audit
Metro’s Opt In program audit analyzed the effectiveness of the Opt In program. The online technology, used to survey citizens to provide input about Metro’s programs and policies, was examined to determine if the program was managed effectively to meet its goals and objectives.
Leave Management audit follow-up
A follow-up of the 2010 audit on leave management to determine progress made on recommendations from the audit.
MWESB Procurement Program audit
Metro's MWESB procurement program was reviewed to determine if the program was managed effectively to meet its goals and objectives.
2013
Organic waste program audit
This audit looked at the region’s organic waste program, which includes food and yard debris. While Metro is responsible for planning the waste management system, many local jurisdictions, garbage haulers and facility operators carry out the plan. Metro also operates some facilities and regulates the system through licenses and franchises. The audit studied the collection and processing of organic waste within this system.
IT software controls follow-up audit
The office reviewed progress made on the 2009 audit recommendations. Auditors determined that one of the six recommendations from the first audit was successfully implemented. Metro has made progress on the other five.
Tracking transportation project outcomes audit: Light rail case studies suggest path to improved planning
The office released an audit on Metro's capacity to evaluate transportation project outcomes. This is the second audit in this area, with the previous audit completed in 2010.
- Data set
- Survey area maps
- Other supplemental materials
Payroll and benefits follow-up audit
The office reviewed progress made on recommendations in the 2010 audit. The audit was initiated after a report was received in November 2012 on Metro’s Ethics Line alleging several errors in payroll calculations. The errors were confirmed and auditors found other errors that had not yet been discovered.
Emergency management audit
After preliminary review of the background and work plan of Metro’s emergency preparedness, it was determined that an audit would not be conducted at this time. A detailed memo was prepared to Metro Council and management regarding the program.
Risk management audit
This audit was conducted to assess the effectiveness of Metro’s risk management program and determine if the program used available resources to control costs and manage the number of safety incidents.
2012
Span of control audit
Auditors analyzed the effectiveness of a 2008 reorganization that made changes to the structure of several departments. They reviewed the manager to employee ratio and layers of management in the organization.
Ethics Line case 66 audit: Mileage reimbursement policy
A report to Metro's Ethics Line resulted in a review of Metro's mileage reimbursement policy for employee use of personal vehicles.
Sustainability management follow-up audit
As a follow-up to the 2009 audit of Metro’s sustainability management program, auditors reviewed the progress made on the recommendations from that audit.
Financial condition of Metro audit, fiscal years 2002–11
This report provides a check-up of how Metro is doing financially, based upon financial indicators that are recommended by the International City/County Management Association.
Natural areas maintenance audit
This audit was conducted to determine the strength of Metro’s program to maintain the land it has acquired in the past 15 years. Three natural parks were reviewed.
Natural areas maintenance: Auditor letter to management
In a separate memo to management, auditors addressed management controls for risk management, and identified areas for improvement.
2011
Recruitment and selection process audit
A review of Metro's recruitment and selection process determined that hiring decisions were supportable. The audit was placed on the schedule after receiving a report on the Metro Ethics Line concerning the hiring process.
Oregon Zoo follow-up audit
This was a follow-up to the 2009 audit entitled “Oregon Zoo capital construction” that concluded Metro needed stronger project management capabilities in several areas. The Metro Auditor found good progress on recommendations from the original audit.
Large contract administration audit
Auditors reviewed the management of three high-dollar, multi-year contracts. The contracts were for the operation of Metro’s two solid waste transfer facilities and food and beverage services at the Expo Center, Oregon Convention Center and Portland'5 Centers for the Arts.
Procurement card use: Auditor letter to management
During the course of auditors' review for the large contract administration audit, they discovered examples that questioned the appropriateness of purchases made using Metro Exposition and Recreation Commission procurement cards. These weaknesses were outlined in a memorandum to management.
Frequent flyer benefits audit
Oregon law prohibits public officials, including elected officials and public employees, from receiving personal gain as a result of their position. Auditors reviewed Metro travel records to determine what controls were in place to ensure Metro employees complied with ethics laws related to travel benefits.
Waste reduction and outreach follow-up audit
The objective of this audit was to determine the status of the 12 recommendations made in the original 2008 audit. We found that the division had made progress prioritizing waste prevention activities, yet needed to assign resources to execute strategies.
Fleet management follow-up audit
This follow-up audit assessed the status of the five recommendations contained in the 2009 audit report entitled "Fleet management: Implement agency-wide management."
2010
Construction excise tax: Auditor letter to management
This audit was on the fiscal year 2010 audit schedule for completion this fiscal year. However, based upon a preliminary review of the program, it was determined that the timing of the audit was not appropriate and, therefore, was suspended at this time.
Transit-Oriented Development program follow-up audit
The Auditor's office assessed the TOD program's implementation of recommendations from the 2008 audit entitled "Transit-Oriented Development Program: Improve transparency and oversight."
Public engagement audit
The audit evaluated the effectiveness of public engagement efforts at Metro. During their analysis, auditors looked specifically at public engagement in the Urban and Rural Reserves decision-making process and Metro's website.
Leave management audit
Employee use of vacation, sick and other leave were analyzed for a two-year period. The audit found variations in leave patterns among Metro departments.
Payroll and benefit programs audit
Payroll and benefit processes were reviewed and assessed. Auditors found that while payroll information was accurate, there was a lack of coordination to optimize the process and the employee benefit program should be strategically managed.
Compliance with public records and retention policies: Auditor letter to management
During the initial phase of our public engagement audit, we conducted preliminary tests of Metro's compliance with its public records policies and procedures.
Financial condition of Metro audit, fiscal years 2000–09
This report provides citizens and public officials with an overview of Metro's financial condition. It includes 23 financial and demographic measures covering a 10-year period for fiscal years 2000–09.
Functional plan compliance follow-up audit
In March 2008, the Metro Auditor's Office released an audit report that examined how Metro monitors compliance with the Functional Plan. The scope of the followup audit focused on determining if Metro took action to improve the Functional Plan compliance monitoring process.
Tracking transportation project outcomes audit: Better information needed to measure effectiveness
This audit reviewed Metro's ability to evaluate the outcomes of transportation planning efforts. The 2040 Growth Concept, a long-term plan on how the region should manage growth, was adopted by Metro Council in 1995 and contains objectives for the transportation system. The scope of the audit included transportation projects completed during the 5-year period 2003–08.
Natural Areas Program follow-up audit
This follow-up was performed on the audit released in 2007 entitled "Natural Areas Program: Improved transparency recommended." The purpose of this audit was to determine if Metro had implemented the recommendations made in the original audit. Auditors found that management had implemented 7 of the 8 recommendations.
Ethics Line case 27 audit: Oregon Zoo's coding of project expenses
The Metro Ethics Line received a report in December 2009 that expenses on certain construction projects at the Oregon Zoo were coded incorrectly. During the subsequent investigation, a review of transactions for a specific time period found that horticulture expenses related to construction projects were not coded to those projects.
2009
Oregon Zoo capital construction audit
This audit was conducted to assess the management of construction projects at the Oregon Zoo. Three projects in various stages of completion were selected for the review. The purpose of this audit was to determine if Metro and the Oregon Zoo were prepared to implement the 2008 bond measure.
External quality control review audit
The Office of the Auditor received a successful review of its quality control system by a peer review team of outside auditors in November 2009. The review is a requirement of the U.S. GAO and applies to federal, state and local government audit offices.
IT software controls audit
Management of information technology functions is dispersed between the Information Services Department and departments throughout the agency. Auditors examined three software applications from different services areas at Metro. This audit assessed whether procedures designed to ensure data quality were effective and if key practices were followed to ensure successful IT management.
Procurement card program audit
This audit examined the operation of the procurement card programs at both Metro and Metro Exposition and Recreation Commission for a two-year period (May 2006 through August 2008). Based upon our review, we are reasonably assured that fraud and abuse did not occur during the period studied.
Fleet management audit
Metro has various methods to provide employees with transportation to work sites and its facilities. The purpose of this audit was to determine if Metro's fleet services were managed efficiently and effectively.
Sustainability management audit
Recently, a growing consensus about global warming has caused businesses and governments to look at their effect on the environment. This audit examined Metro's efforts to increase the sustainability of its internal operations.
2008
Waste reduction and outreach program audit
Our audit took note of the changing environment in determining if the division used its resources strategically. Recent events suggest that Metro should realign resources to better support waste prevention activities, and we recommend a strategic shift in resources.
Transit-Oriented Development program audit
The purpose of the audit of the program was to determine if there was adequate oversight and if selection and funding processes were sufficiently transparent.
Hazardous waste disposal contract audit
Metro's contract for the disposal of hazardous waste was reviewed to determine the quality of the contractor's performance and if procedures were in place to administer and monitor performance.
Financial condition of Metro audit, fiscal years 1998–2007
An audit of the financial condition of Metro for the 10-year period 1998 to 2007. Long term trends in revenues, expenditures, debt, assets and liquidity are summarized in the report, along with findings and recommendations for improvement.
Functional plan compliance process audit
The process used by the planning department to determine compliance with the Urban Growth Management Functional Plan was reviewed. It is recommended that the department strengthen the redesign process by developing a plan and timelines.
2007
Natural Areas Program audit: Improved transparency recommended
It is the conclusion of our audit that the program now needs to direct some of its future efforts to building a performance measurement system, improving communication and using past experience to continuously improve operations. This audit won the 2008 ALGA Knighton Gold Award.
MERC performance measurement system audit
We found that the Metro Exposition and Recreation Commission has a solid foundation for building a performance measurement system and make recommendations to guide its next steps.
2006
2040 performance measures audit: Best practices
Our research showed that a more streamlined approach, combined with emerging best practices, would strengthen Metro's 2040 performance measurement process, making it more meaningful and effective.
Cash handling controls in place audit
We determined controls over cash handling procedures at Metro parks where fees are collected are in place, and recommended improvements to payment options and cash control procedures.
Status of audit recommendations: 2006
This is the 11th report on the status of recommendations by the Metro Auditor.
External quality control review
Our fourth peer review was completed in November. A panel of auditors from other parts of the country evaluated our work.
Oregon Zoo food services audit: Opportunities for enhancement
We found the Oregon Zoo is performing effectively in the delivery and management of food services. However, we found opportunities to further enhance its success.
Emergency response plan audit: Better communication needed
We studied the Solid Waste and Recycling department’s organizational readiness and preparedness for preparing, mitigating, responding to and recovering from a major emergency situation.
Voluntary separation program audit: savings and costs
We reviewed Metro's voluntary separation program to determine if the goals were met and to assess the long-term impact on Metro.
PCPA concession management activities audit: System works; Some enhancements needed
We evaluated the cash handling and inventory management practices associated with concession activities of the Portland Center for the Performing Arts.
Fund consolidation review audit
We studied the consolidation of certain funds and other fund-related activity.
Risk management program audit
We evaluated how Metro manages its exposure to liability claims, worker injuries and property damage.
Human resources and payroll internal controls audit
We studied internal controls related to human resources and payroll operations following changes in Metro's organizational structure.
MERC facilities audit
We studied facility care and capital improvement processes at the Oregon Convention Center, Portland Center for the Performing Arts and Expo Center. This audit won the ALGA Knighton Gold Award.
Status of audit recommendations: 2005
This is the 10th report on the status of recommendations by the Metro Auditor.
System for managing contracts audit
We determined a $1.2 million transportation consulting contract achieved favorable outcomes, and identified important ways for Metro to improve how it manages contracts.
Outsourced retail operations audit: Some benefits realized; Better zoo oversight needed
We undertook a review of the Oregon Zoo's contract with Aramark and concluded there is a strong potential for growth in zoo retail operations.
2005
Eliminate or revise the regional system fee credit program
We recommended Metro’s regional system fee credit program be dropped because it is not achieving its goal of boosting the region’s solid waste recovery rate.
Financial statement audit management recommendations
Grant Thornton LLP studied Metro's internal control as part of the firm's audit of Metro's financial statements. This report describes the firm's observations and recommendations.
Opportunities for mitigating risk in Metro's business process improvement initiative
We prepared a special report for management that identifies certain best practices that should be considered when undertaking a new business process improvement initiative.
Community enhancement grant processes audit
We evaluated Metro's system for managing community enhancement grant contracts.
2004
Status of audit recommendations: 2004
This is the ninth report on the status of recommendations by the Metro Auditor.
Management of relationship with Oregon Zoo Foundation audit
We assessed the relationship between the Metro-owned Oregon Zoo and the Oregon Zoo Foundation to determine whether financial activities between the two organizations are conducted in an accountable and transparent manner that allows for meaningful oversight by Metro management and the Metro Council. This audit won a NALGA Knighton Award.
External quality control review
Our third peer review was completed in July. A panel of auditors from other parts of the country evaluated our work.
Telecommunications joint project
The Metro Auditor, together with Metro Chief Financial Officer William Stringer, engaged Solberg/Adams, LLC to audit the billings, contracts, customer service records and other information related to Metro's telecommunication expenses.
Transition savings and costs audit
The Metro Auditor's Office undertook a project to identify the one-time and ongoing costs and savings associated with the transition to Metro's new governance structure.
Risk assessment audit
Protiviti, Inc., a consulting firm specializing in organizational control and risk assessment, and the Metro Auditor, focused on understanding Metro's current environment, including departments' stated goals, objectives, risks and controls. By formally assessing risks, they identified issues that can inhibit Metro's achievement of its operational and strategic goals and objectives.
Issues to consider in implementing a pay-for-performance program
We studied pay-for-performance compensation programs employed by other public sector organizations to provide Metro Council and agency management with useful guidance in formulating and implementing their own program.
Financial statement audit management recommendations
Grant Thornton LLP studied Metro's internal control as part of the firm's audit of Metro's financial statements. This report describes the firms' observations and recommendations.
Status of audit recommendations: 2003
We followed up on 198 recommendations that have been issued in our reports during the past five years
2003
Oregon Convention Center expansion audit: Review of management's system for controlling construction costs
The OCC facility undertook an expansion costing more than $100 million. Our objective was to determine if the expansion project team installed an effective set of procedures to ensure that it reimbursed the construction manager/general contractor only for services.
Accounts payable ACL audit
The Metro Auditor's Office implemented Audit Command Language software to perform specific data analysis and analytical review of Metro financial data. A review was performed of Metro accounts payable and payroll data to provide assurances that public resources are being well spent.
Financial statement audit management recommendations
As a by-product of their audit of Metro's financial statements, Grant Thornton LLP made observations in this report related to Metro's internal control and other accounting, administrative or operating matters.
Review of controls over revenue from Glendoveer Golf Course audit
Metro receives nearly $900,000 a year in revenue from the Glendoveer Golf Course. The review evaluated management controls for assuring Metro receives appropriate payments and for protecting payments received.
MERC's accountability processes audit
MERC initiated a pay-for-performance compensation program for about 90 employees in January 1999. We assessed the adequacy of MERC's management control system for measuring, reporting and monitoring its performance-based compensation program, and MERC's administration of its policies and procedures for the program.
MERC's PFP program implementation not a model for Metro
The purpose of the audit was to determine what lessons the MERC pay-for-performance program might have for future efforts within Metro to move to a compensation system based more heavily on performance and achievement of organizational goals.
MERC PFP program agreements audit
MERC initiated a pay-for-performance compensation program for about 90 employees in January 1999. Audit findings showed that the employee agreements do not adequately meet MERC's own criteria and we recommended professional training to improve the agreements.
2002
REM transfer station revenue controls audit
Metro's two solid waste transfer stations are the intermediary collection points for waste and recyclable materials before final transfer to landfills. This review assessed controls over this key source of revenue.
Status of audit recommendations: 2002
An overview of the recommendations made by the Office of the Auditor since its inception in 1995, together with a description of their status.
REM solid waste management framework audit
Metro is responsible for managing solid waste recycling and disposal in the Portland area. This audit report describes the system Metro has for managing these responsibilities and concludes that the framework is sound.
Financial statement audit management recommendations
As part of their audit of Metro's financial statements, KPMG LLP studied Metro's internal control in order to determine appropriate auditing procedures and to provide assurance on Metro's internal controls.
PCPA event settlement activities audit: System works; Some enhancements are needed
The Portland Center for Performing Arts rents its theaters and other spaces for arts and cultural performances. This report studies the process used to determine the amount promoters and groups owe for using PCPA facilities and evaluates related management systems.
REM solid waste hauling contract audit
The region's ratepayers benefited as a result of a 1999 change to Metro's waste-hauling contract. The study reviewed the process that led to a contract modification (known as Change Order 24) under which Metro advanced the waste transport firm nearly $6.6 million in exchange for reduced fees and other considerations.
2001
Status of Audit Recommendations: 2001
An overview of the recommendations made by the Office of the Auditor since its inception in 1995, together with a description of their status.
Oregon Zoo construction audit
The Great Northwest project, a multifaceted project for improving the Oregon Zoo, grew out of a voter-approved bond issue. Management processes were evaluated for achieving 1996 bond measure goals for improvements and to determine status of planned improvements and assess likelihood of completion.
Financial trends, fiscal years 1993–2000
In line with the framework established by the Government Accounting Standards Board, Metro accounts for the finances of its various departments separately by establishing individual accounting entities known as funds. We selected six of the more significant funds for review and analysis.
External quality control review
The report covers the external quality control review of our office's operations. Professional standards require such a peer review of our operations every three years, and this was the second external quality control review of our office since its inception in 1995. Our first peer review was completed in June 1998.
MERC audit: Food service evaluation of contract and controls
MERC receives about $8 million a year from concession and catering sales, and contract with a private concessionaire to operate its concessions business. MERC management is responsible for assuring that it receives the concession revenue and pay the concessionaire a fair fee. This report reviewed and made recommendations on this process.
TOD Program audit: Improving accountability through enhanced measures of service efforts and accomplishments
The TOD Program is aimed at providing long-term benefits in line with Metro's growth goals for the region. The objectives of the audit were to identify the program's customers, mission, goals and objectives, identify program effectiveness, evaluate performance measures and develop meaningful measures of program service, efforts and accomplishments.
Financial statement audit management recommendations
As part of their audit of Metro's financial statements, Deloitte & Touche LLP studied Metro's internal control in order to determine appropriate auditing procedures and not to provide assurance on Metro's internal controls.
Financial statement auditor communications
As part of their audit of Metro's financial statements, Deloitte & Touche LLP is required by professional standards to communicate information concerning certain matters regarding the financial reporting and disclosure process.
2000
Contracting audit: A framework for enhancing contracting management
Metro currently has more than $1 billion in outstanding contractual obligations. We conducted this collaborative review to help management identify how Metro can reduce contract risks; improve contract costs, schedules and deliverables; and enhance protection of public funds.
Status of audit recommendations: 2000
An overview of the recommendations made by the Office of the Auditor since its inception in 1995, together with a description of their status.
Portland Oregon Visitors Association contract audit
The MERC commission obtains national marketing and sales assistance for the convention center by contracting with the Portland Oregon Visitors Association. The objectives of the audit were to determine if the current contract allowed MERC to effectively evaluate POVA's performance and their compliance with the contract's provisions.
Oregon Zoo service, efforts and accomplishments
This is our first report on Metro service, efforts and accomplishments (SEAs) – performance measures that describe an organization's resources, work efforts and accomplishments in meeting its mission, goals and objectives. The report focuses on SEAs at the Oregon Zoo.
Open Spaces acquisitions audit
The Open Spaces Program approved by voters in 1995 gave Metro authority to issue approximately $135 million in bonds for acquiring land. The objectives of the audit were to determine if program goals are being achieved, evaluate management controls over key areas of the program and assess the appropriateness of due diligence procedures.
Accounting and Finance Benchmarks and Opportunities
This report discusses the results of benchmarking Metro's finance and accounting activities against more than 800 other organizations.
Financial statement audit management recommendations
As part of their audit of Metro's financial statements, Deloitte & Touchee LLP studied Metro's internal control in order to determine appropriate auditing procedures and not to provide assurance on Metro's internal controls.
InfoLink review update
An update of the independent reviews of Metro's InfoLink project and its internal controls performed under contract by Pacific Consulting Group. Review of the status of their previous recommendations for the InfoLink project.
Check fraud protection audit
In June and July 1999, Metro experienced counterfeit or altered Metro checks – six times the number reported in the previous 17 years. We conducted a review of Metro's procedures for dealing with check frauds.
1999
IT benchmarks and opportunities audit
We reviewed how Metro's Information Management Services division operations compare or "benchmark" against the information technology functions at more than 100 organizations. We identified top performers and the activities that contribute to their standing.
MERC parking revenue audit: Better controls are needed
Metro Exposition and Recreation Commission manages the regional convention, trade and performing arts facilities. Parking operations at these facilities generate revenues of nearly $1.8 million a year. The objectives of the audit were to evaluate and test the internal controls over cash collected by parking lot contractors.
Human resources benchmarks and opportunities
We reviewed how Metro's human resources functions compared or "benchmark" against the HR functions at more than 100 private and public organizations. We identified top performers and looked at the activities that contributed to their standing.
Status of audit recommendations: 1999
An overview of the recommendations made by the Office of the Auditor since its inception in 1995, together with a description of their status.
REM household hazardous waste program audit
In 1998, Metro processed about 2.3 million pounds of hazardous waste at a cost of approximately $2.8 million, with annual revenues of $108,000. Paint is a major component of the waste collected. This report evaluated the program and made recommendations to increase the price of paint to help absorb the cost of recovering more costs from the program.
Purchasing benchmarks and opportunities
We reviewed how Metro's purchasing functions compared or "benchmark" against the purchasing functions at more than 100 private and public organizations. We identified top performers and looked at the activities that contributed to their standing.
Financial statement auditor communications
As part of their audit of Metro's financial statements, Deloitte & Touche LLP is required by professional standards to communicate information concerning certain matters regarding the financial reporting and disclosure process.
1998
InfoLink project review
An independent review of Metro's InfoLink project performed under contract by Pacific Consulting Group. They focused on project planning and management, system selection, project implementation and internal controls.
Internal controls review
As part of their evaluation of Metro's InfoLink project, Pacific Consulting Group studied Metro's Internal Controls over the PeopleSoft purchasing and human resource applications as well as its general controls over the InfoLink system.
Survey of controls over cash receipts at remote locations
This survey of cash-handling procedures increased staff awareness and improved controls over cash collection. The review documented policies and procedures for taking in cash, checks and credit card payments at sites other than Metro's Accounting Division that together collected about $28 million in fiscal 1997.
Review of general information system controls
As part of their audit of Metro's financial statements, Deloitte & Touche LLP studied Metro's internal control systems, focusing on general information system controls. They also performed procedures related to certain newly implemented PeopleSoft modules as well as operating systems and desktop software.
Financial trends, fiscal years 1993–97
We evaluated Metro's financial condition by tracking 31 indicators for a five-year period.
Status of audit recommendations: 1998
An overview of the recommendations made by the Office of the Auditor since its inception in 1995, together with a description of their status.
External quality control review
The report covers the external quality control review of our office's operations. Professional standards require such a peer review of our operations every three years, and this was the first external quality control review of our office since its inception in 1995.
Expo Center expansion construction cost management audit
We evaluated the effectiveness of measures taken by Meto Exposition and Recreation Commission staff to control the costs of building the new Expo Center hall. Most of our work focused on construction contract management as construction costs accounted for more than 85 percent of total project costs.
1997
RLIS data audit: Customer survey and implications
Metro developed the Regional Land Information System for its planners to use in broad-scale regional planning. RLIS data and services are also available for purchase, and we surveyed customers who recently bought products from Metro's Data Resource Center.
UGB planning process audit
Metro's UGB planning process was reviewed. After discussions with planners, economists, land-use consultants and others who deal with the uncertainty inherent in predicting the future, we developed three standards. Metro's planning process was compared with these standards.
REM waste reduction grant programs audit
For the past several years, Metro's Regional Environmental Management Department has granted more than $1 million annually for waste reduction programs. These grants were given to counties and cities, private recycling companies, neighborhood groups, schools and non-profit thrifts. Three programs who received the grants were reviewed.
Status of audit recommendations: 1997
The report is to provide an overview of the recommendations that have been made by the Auditor's Office since its inception in 1995, together with actions taken by Metro's Executive Officer to implement each recommendation.
Oregon Convention Center purchasing practices audit
Review to determine if policies and procedures ensure supplies and services are obtained at competitive prices, to identify opportunities to streamline Convention Center purchasing processes and to evaluate the effectiveness of Convention Center management controls.
1996
REM audit: Comments on solid waste rate reform project
Disposal is funded through two user fees charged per ton of waste at Metro facilities. The Auditor's office reviewed the rate reform process including public input and options considered.
Investment management program audit
We found that Metro's investment portfolio is well managed. Practice conforms to policy guidelines, with a diligent effort to maximize yields while maintaining liquidity and preserving capital, and control practices appear adequate. No serious shortcomings in the program are identified.
REM franchise management audit
Metro's Regional Environmental Management Department currently administers franchises or licenses for 21 privately owned solid waste processing facilities. These facilities receive solid waste, process it for recovery and recycling, and transfer the unusable remainder to landfills for disposal. We reviewed Metro's solid waste franchise and license program.
Grant management audit
Metro receives a substantial portion of its total funding through grants from other governmental entities. The report includes recommendations for improvements to the grant management system.
Open Spaces Program audit
In May 1995, Metro region voters approved Ballot Measure 26-26, authorizing Metro to issue $135.6 million in general obligation bonds to acquire lands for parks, open spaces and trails. Our limited review of the Open Spaces Program focused primarily on whether adequate controls had been established to achieve goals, and the adequacy of controls over costs and key documents.
REM audit: Review of Metro's solid waste enforcement unit
Study of Metro's solid waste enforcement unit.
REM audit: Administration of existing contract for waste disposal services
Review of the administration of the existing contract with Oregon Waste Systems for waste disposal services.
1995
You may request hard or electronic copies of reports from 1995 and before by contacting the Metro Auditor's Office at 503-797-1892 or [email protected].