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Sheet1 Page 1 DPW MAINTENANCE WORK ORDERS BACKGROUND: The Work Order System is used by the Department of Public Works to record costs associated with various maintenance programs scheduled for the year. The system also accommodates capital projects as well. This audit is only concerned with the maintenance-type work orders. Capital projects are covered in a separate audit. In addition to the Work Order System, DPW uses a Work Management System to schedule resources to individual projects or jobs. The latter system does not impact the city's financial accounting records, thus our interest in it is secondary. DPW uses, as its primary input document, a crew day card. This is filled out by the crew supervisor and turned in daily for keypunching. The information is fed into both systems and is used by us for extensive testing of transactions. The card lists labor charges and equipment rates charged to the job. Draws from inventory are charged to the job through the perpetual inventory's job cost account codes and interface to the work order system. SCOPE: The audit period is for the current fiscal year and internal control is evaluated at the date the field work ended. The main focus of the audit is to evaluate the internal accounting controls over the work order system. PLANNING: 1. Prepare an entrance letter and forward it to the Director of Public Works. 2. Conduct an in-house review of past audit files , budget documents, Service Level Summaries, and external auditors' reports. 3. Schedule an entrance conference with the DPW Director in order to discuss the upcoming audit. 4. Discuss the audit area with the DPW Director and obtain the name of the department contact person. Also secure a place within the department from which to conduct the field work. 5.
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