2017/2018 Fiscal Year 

18-06 Audit of Compliance with the Financial Integrity Principles - Fiscal Year 2017   - 29-Jun-2018
The audit was performed to determine if the City maintained a structurally balanced budget, developed and adopted short and long-term financial and capital improvement plans, established and maintained adequate internal control systems, and followed best business practices.   read more...
18-05 Audit of Eastern Waste Systems, Inc.   - 26-Jun-2018
The audit was performed to determine whether EWS complied with applicable sections of the City Code and the Commercial Solid Waste Franchise Agreement (Agreement).   read more...
18-04 Audit of World Waste Recycling, Inc.   - 31-May-2018
The audit was performed to determine whether World Waste complied with applicable sections of the City Code and the Commercial Solid Waste Franchise Agreement (Agreement).   read more...
18-03 Audit of Bicon dba S&S National Waste   - 29-Mar-2018
The audit was performed to determine whether S&S complied with applicable sections of the City Code and the Commercial Solid Waste Franchise Agreement (Agreement).   read more...
18-02 Audit of Compliance with Commercial Solid Waste Franchise Agreement/Insurance and Performance   - 21-Feb-2018
We have completed an audit of the adequacy and effectiveness of internal control policies and procedures in place at the City of Miami’s Solid Waste Department (SWD) and Department of Procurement (DOP) concerning the administration, enforcement and compliance with the insurance and performance bond/letter of credit requirements of the Non-Exclusive Commercial Solid Waste Franchise Agreements (Agreement) between the City and commercial solid waste hauling companies (Franchisees).   read more...
18-01 Audit of Compliance with Commercial Solid Waste Franchise Agreement/Eastern Waste Systems, Inc   - 15-Dec-2017
The audit was performed to determine whether EWS complied with applicable sections of the City Code and the Commercial Solid Waste Franchise Agreement (Agreement). Additionally, we examined the internal control policies and procedures in the City’s Solid Waste Department (SWD) to determine whether they were adequate and effective in administering and overseeing the operation of specialized waste services in the City.   read more...
       <<< Archived Reports

  2016/2017 Fiscal Year  

17-09 Audit of Compliance with Commercial Solid Waste Franchise Agreement – S&S National Waste   - 28-Sep-2017
The audit was performed to determine whether S&S complied with applicable sections of the City Code and the Commercial Solid Waste Franchise Agreement (Agreement).   read more...
17-08 Audit of PSA between the City of Miami and Delucca Enterprises   - 9-Aug-2017
The audit was performed to determine compliance with the professional services agreement (Agreement) and whether the City of Miami Parks and Recreation Department (Parks Department) sufficiently monitored the operations of the MCC and management services provided by Delucca Enterprises (DE).   read more...
17-07 Audit of Compliance with the Financial Integrity Principles – Fiscal Year 2016   - 30-Jun-2017
The audit was performed to determine if the City maintained a structurally balanced budget, developed and adopted short and long-term financial and capital improvement plans, established and maintained adequate internal control systems, and followed best business practices.   read more...
17-06 Audit of Compliance with Commercial Solid Waste Franchise Agreement - Lopefra Corporation   - 8-Jun-2017
The audit was performed to determine whether Lopefra complied with applicable sections of the City Code and the Commercial Solid Waste Franchise Agreement (Agreement).   read more...
17-05 Audit of Compliance with Commercial Solid Waste Franchise Agreement - Lopefra Corporation   - 5-May-2017
The audit was performed to determine whether Lopefra complied with applicable sections of the City Code and the Commercial Solid Waste Franchise Agreement (Agreement).   read more...
17-04 Audit of Compliance with Commercial Solid Waste Franchise Agreement-Eastern Waste Systems, Inc   - 30-Mar-2017
The audit was performed to determine whether EWS complied with applicable sections of the City Code and the Commercial Solid Waste Franchise Agreement (Agreement).   read more...
17-03 Audit of Jungle Island Facility Lease and Development Assignment   - 29-Mar-2017
The audit was performed because Parrot Jungle and Gardens of Watson Island, Inc. (PJG); the entity that leases and operates JI; entered into an agreement to transfer its rights under its Lease and Development Agreement (Lease) with the City of Miami (City) to another party.   read more...
17-02 Review of Impact Fee Revenues and Expenditures   - 2-Mar-2017
The objective of this review was to determine whether the City is at risk for refunding any of the collected impact fees to developers   read more...
17-01 Virginia Key Request for Proposal (RFP No. 16-17-011)   - 24-Feb-2017
The proposal is for the development and lease of prime City-owned waterfront property in Virginia Key.   read more...
       <<< Archived Reports

  2015/2016 Fiscal Year 

16-10 Audit of Off-Duty Police Employment Activities   - 29-Sep-2016
The audit was performed to determine whether the City of Miami (City) is collecting accurate surcharge fees in accordance with Section 42-8 of the City Code, in exchange for providing Miami Police Department (MPD) off-duty police services. Fees collected during our scope period approximated $2.2 million while compensation paid to officers for off-duty employment activities totaled $24.8 million.   read more...
16-09 Audit of Progressive Waste Solutions of FL, Inc.   - 23-Sep-2016
The audit was performed to determine whether Progressive complied with applicable sections of the City Code and the Commercial Solid Waste Franchise Agreement (“Agreement”).   read more...
16-08 Audit of the Assessment and Collection of Impact Fees   - 16-Sep-2016
The audit was performed to determine whether impact fees and administrative fees were properly assessed and collected from new development in the City, including impact fee credits, refunds, and affordable housing deferrals. Additionally, we examined the internal control systems established by the Planning and Zoning Department (PZD) to determine whether they were adequate and effective in administering and monitoring the assessment and collection of impact fees.   read more...
16-07 Audit of Southern Waste Systems, LLC (SWS)   - 13-Sep-2016
The audit was performed to determine if SWS complied with applicable sections of the City Code and the Non-Exclusive Commercial Solid Waste Franchise Agreement (Agreement).   read more...
16-06 Audit of Southern Waste Systems, LLC (SWS)   - 12-Aug-2016
The audit was performed to determine if SWS complied with applicable sections of the City Code and the Non-Exclusive Commercial Solid Waste Franchise Agreement (Agreement).   read more...
16-05 Audit of Compliance with the Financial Integrity Principles – Fiscal Year 2015   - 1-Jul-2016
The audit was performed to determine if the City maintained a structurally balanced budget, developed and adopted short and long-term financial and capital improvement plans, established and maintained adequate internal control systems, and followed best business practices.   read more...
16-04 Review of Selected Expenditures, Revenue Reporting and Other Activities at the Little Haiti Cu   - 27-Jun-2016
The review was performed as a result of a request to provide accounting assistance by the Office of the State Attorney Public Corruption Task Force (SAO) regarding allegations that they are investigating at the LHCC.   read more...
16-03 Investigation into Allegations of Missing Monies in the Bayside Foundation   - 11-Apr-2016
We have completed an investigation authorized by the Commission at its June 26, 2014 meeting (via Resolution 14-0248) which requested that the “City Attorney’s Office and the Independent Auditor General conduct an investigation of all prior years of the Bayside Foundation to see if there are any missing monies and if appropriate, to pursue common law and statutory accounting remedies and any other appropriate measures to recover such missing monies.” The missing monies were allegedly attributable to improprieties committed by the organization’s former Executive Director (Director) and were estimated to be in excess of $1.5 million.   read more...
16-01 Review of Invitation for Bid (IFB) 522382 from Enterprise Leasing Company   - 31-Mar-2016
A request to perform a review of the reasonableness of the support surrounding the City of Miami’s (City) recommendation of award IFB 522382 for the rental of vehicles, since substantial differences were noted for price comparisons performed between the City IFB, and a similar Miami Dade County (County) procurement.   read more...
16-01A Addendum to a Request to Perform a Review of Invitation for Bid 522382 from Enterprise   - 31-Mar-2016
The City Commission requested that we work with the Procurement Department (Procurement) and perform an analysis of comparable rental contracts involving other governmental entities in order to support the reasonableness of the City of Miami’s (City) Invitation for Bid (IFB) 522382 for the rental of vehicles from Enterprise Leasing Company (Enterprise), since substantial differences were noted for price comparisons performed between the City’s IFB and a similar Miami Dade County (County) procurement.   read more...
16-02 Review of Non-Assessment of the Required Supplemental Waste Fee (Approximately $877,000)   - 8-Mar-2016
City of Miami (City) may not have assessed all of the required supplemental solid waste fees due on the inspection and re-inspection renewals of the Certificate of Use (CU) for rental apartment buildings during fiscal years 2013 and 2014.   read more...
       <<< Archived Reports

  2014/2015 Fiscal Year 

15-003 Audit of Biscayne Bay Restaurant Corporation d/b/a Rusty Pelican Restaurant (BBRC)   - 22-Sep-2015
The audit was performed to determine whether BBRC complied with the applicable sections of its Lease Agreement (Lease) with the City of Miami (City).   read more...
15-019 Audit of Bayshore Landing, LLC.   - 18-Sep-2015
An audit of performed differences in calculations of Gross Receipts and minimum rental payments.   read more...
15-012 Audit of Administrative Towing Fees   - 17-Sep-2015
The audit was performed to determine whether the City is collecting accurate administrative towing fees from contracted towing companies and whether the companies were properly charging vehicle owners and operating in compliance with written agreements and the City Code (Code).   read more...
15-006 Audit of the City’s Investment Management and Reporting Practices   - 11-Sep-2015
The audit determined that the circumstance of the City having significant realized and unrealized losses in the composition of its investment portfolio was that the Investment Policy allowed up to 100% of the City’s investments to be made in callable securities with maturities of up to five years,   read more...
15-015 Audit of Bayshore Landing, LLC.   - 18-Aug-2015
The audit was performed because Bayshore Landing (BL) entered into an agreement to transfer its rights under its Lease Agreement (Lease) with the City of Miami (City) to another party.   read more...
15-013 Audit of Business Tax Receipts Revenue Analysis and Audit of the Office of Code Compliance’s   - 16-Jul-2015
This report focused primarily on analyzing the City’s BTR revenue streams including BTR business fees, BTR penalty revenue collected from businesses who did not renew their annual BTR on time, and BTR revenues from Miami-Dade County (for BTR fees assessed/collected by the County and divided between unincorporated areas and incorporated municipalities).   read more...
15-004 Audit of Bayshore Landing, LLC   - 10-Jul-2015
The audit was performed to determine whether Bayshore Landing complied with the applicable sections of its Lease Agreement with the City of Miami.   read more...
15-011 Audit of Compliance with the Financial Integrity Principles – Fiscal Year 2014   - 22-Jun-2015
The audit determined whether the City complied with the provisions of the financial integrity principles as codified and amended in Chapter 18, Article IX, Sections 18-541 and 18-542 of the City Code.   read more...
15-002 Audit of Outside Counsel Engagement and Oversight Procedures   - 3-Mar-2015
The audit was performed to determine whether the OCA sufficiently monitored the engagement and services provided by outside counsel and adequately controlled costs.   read more...
15-005 Audit of the Finance and Information Technology Departments’ Controls Over Business   - 27-Feb-2015
The audit was performed to determine compliance with the provisions of Chapter 31 of the City Code, entitled “Local Business Tax Receipts and Miscellaneous Business Regulations” including the assessment/collection of all applicable fees and the internal controls related to the processing of all applicable financial transactions.   read more...
15-001 New Spanish Concepts, LLC, d/b/a Dolores But You Can Call Me Lolita   - 29-Dec-2014
The audit was performed to determine whether NSC complied with the applicable sections of its Lease Agreement (Lease) with the City of Miami (City).   read more...
       <<< Archived Reports

  2013/2014 Fiscal Year 

14-003 Audit of Waste Management Inc. of Florida   - 30-Sep-2014
The audit was performed to determine whether Waste Management complied with applicable sections of the City Code and the Commercial Solid Waste Franchise Agreement.   read more...
14-007 Audit of Grove Harbour Marina   - 8-Aug-2014
The audit was performed to determine whether Grove Harbour Marina (GHM) complied with the applicable sections of its Lease and Development Agreement (Lease) with the City of Miami (City).   read more...
14-008 Audit of Bayside Marketplace   - 7-Aug-2014
The audit was performed to determine whether General Growth Properties, Inc. (GGP—formerly the Rouse Company), in its development and operation of Bayside Marketplace (Bayside), which was constructed on the City of Miami’s (City) Bayfront Park site, complied with the applicable sections of its Lease and Development Agreement (Lease) with the City.   read more...
14-019 Addendum to the "Review of the Ultra Music Festival Use Agreement"   - 7-Aug-2014
We will refer this matter to the Miami-Dade Commission on Ethics for a final resolution of open items, including an interpretation of the Charter issue.   read more...
14-013 Audit of Rickenbacker Marina   - 6-Aug-2014
The audit was performed to determine whether RMI complied with the applicable sections of its Property Lease Agreement (Lease) with the City of Miami (City). During the most recent lease years (2012 and 2013)   read more...
14-019 Review of the Ultra Music Festival Use Agreement   - 31-Jul-2014
A review of the propriety of distributing complimentary tickets for the Ultra Music Festival by the Bayfront Park Management Trust and Event Entertainment Group, Inc.   read more...
14-017 Audit of Compliance with the Financial Integrity Principles – Fiscal Year 2013   - 24-Jun-2014
The audit determined whether the City complied with the provisions of the financial integrity principles as codified and amended in Chapter 18, Article IX, Sections 18-541 and 18-542 of the City Code.   read more...
14-014 Audit of Police Training Unit   - 24-Jun-2014
An audit of selected Police Training Unit expenditures was performed at the request of an Assistant City Manager due to a change in command/directorship of the Police Training Unit.   read more...
14-005 Audit of Compliance with Commercial Solid Waste Franchise Agreement - WastePro   - 12-Mar-2014
This audit was performed to determine whether Waste Pro complied with applicable sections of the City Code and the Commercial Solid Waste Franchise Agreement (Agreement)   read more...
14-004 Audit of Progressive Waste Solutions of FL, Inc.   - 4-Mar-2014
The audit was performed to determine whether Progressive complied with applicable sections of the City Code and the Commercial Solid Waste Franchise Agreement (“Agreement”).   read more...
14-009 Audit of Public Facilities Ticket Surcharge Program for Sightseeing Boat Operators   - 14-Feb-2014
An audit of the City’s Ticket Surcharge Program for the months of April and May 2013. The audit was performed in order to determine whether sightseeing boat operators based at Bayside Marketplace were in compliance with Chapter 35/Article I/Section 53-1 of the City Code, which went into effect on April 1, 2013, and to ensure that proper controls and procedures were in place to report and remit ticket surcharge fees to the City.   read more...
14-002 Audit of Workers Compensation Program   - 10-Jan-2014
The audit was performed to determine whether the City’s WC Program complied with the statutory provisions of Chapter 440 of the Florida Statutes, Chapter 38F-3 of the Florida Administrative Code, applicable City Code provisions, and the labor union agreements.   read more...
14-001 Audit of Parking Surcharge Program   - 8-Nov-2013
This audit was performed to determine whether Complete Consulting Services Group, LLC complied with the provisions of the Professional Services Agreement between the City and Complete Consulting Services Group, LLC   read more...
       <<< Archived Reports

  2012/2013 Fiscal Year 

13-019 Review of the Solid Waste Department’s Administration, Monitoring, and Enforcement of Commerc   - 30-Sep-2013
Review of the Solid Waste Department (SWD) to assess and report on whether the SWD enforced the provisions of Chapter 22 of the City Code and the City’s Commercial Solid Waste Franchise Agreement executed with private haulers.   read more...
13-014 Audit Follow-up Report   - 30-Sep-2013
Follow-up on Management’s Self-Reported Implementation of Prior Years’ Audit Recommendations Primarily for the Period FY2004 through FY2012.   read more...
13-011 Audit of Compliance with the Financial Integrity Principles – Fiscal Year 2012   - 6-Aug-2013
The audit determined whether the City complied with the provisions of the financial integrity principles as codified and amended in Chapter 18, Article IX, Sections 18-541 and 18-542 of the City Code   read more...
13-013 Audit of Compliance with Commercial Solid Waste Franchise Agreement / LOPEFRA CORPORAT   - 2-Jul-2013
This audit determined whether the franchisee complied with the provisions of the Solid Waste Franchise Agreement   read more...
13-007 Audit of Selected Jungle Island Financial Transactions and Account Balances   - 17-May-2013
This audit was performed to determine whether 1) selected revenue and expense items indicated in JI fiscal year 2009 (FY09) and fiscal year (FY10) external audit reports, which were prepared by an independent accounting firm, were adequately supported   read more...
13-004 Review of Compliance with Commercial Solid Waste Franchise Agreement/Southern Waste Systems   - 19-Apr-2013
This special review determined whether the franchisee complied with the provisions of the Solid Waste Franchise Agreement   read more...
13-001 Review of First American Telecommunication Corporation   - 21-Mar-2013
Review of Permit Fees and Payphone Revenue Commissions Remitted to the City of Miami   read more...
13-002 Audit of Compliance with Commercial Solid Waste Franchise Agreement/S&S National Waste, Inc   - 20-Dec-2012
This audit determined whether the franchisee complied with the provisions of the Solid Waste Franchise Agreement.   read more...
13-003 Audit of Compliance with Commercial Solid Waste Franchise Agreement / Eastern Waste, Inc.   - 20-Dec-2012
This audit determined whether the franchisee complied with the provisions of the Solid Waste Franchise Agreement.   read more...
13-005 Audit of Compliance with the Financial Integrity Principles - Fiscal Year 2011   - 30-Oct-2012
The audit determined whether the City complied with the provisions of the financial integrity principles as codified and amended in Chapter 18, Article IX, Sections 18-541 and 18-542 of the City Code.   read more...
       <<< Archived Reports

  2011/2012 Fiscal Year 

12-016 Audit of Compliance with Commercial Solid Waste Franchise Agreement/Waste Services USA, Inc.   - 28-Sep-2012
This audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
12-017 Audit of Compliance with Commercial Solid Waste Franchise Agreement/Waste Management   - 28-Sep-2012
This audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
12-012 Audit of City Employees’ Pension Plan Benefit Calculations   - 27-Jul-2012
The audit was performed to determine whether pension benefits were disbursed in compliance with the provisions of Labor Union Agreements, applicable City Code provisions, and/or City Commission Resolutions.   read more...
12-003 Audit of Compliance with the Financial Integrity Principles   - 27-Jul-2012
The audit determined whether the City complied with the provisions of the financial integrity principles as codified and amended in Chapter 18, Article IX, Sections 18-541 and 18-542 of the City Code.   read more...
12-001 Audit of the Educational Trust Fund Established for Scholarship Awards to the Dependents of S   - 27-Jul-2012
The audit determined whether the City complied with the provisions of Scholarship Awards for Dependents of Solid Waste Department Employees.   read more...
12-006 Audit of Compliance with Commercial Solid Waste Franchise Agreement/Waste Management   - 3-Jul-2012
This audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
12-010 Audit of Compliance with Commercial Solid Waste Franchise Agreement/Waste Services of Florida   - 3-Jul-2012
This audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
11-014 Audit of Compliance with Commercial Solid Waste Franchise Agreement/S&S National Waste   - 3-Jul-2012
This audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
12-004 Audit of Compliance with Commercial Solid Waste Franchise Agreement/Eastern Waste Systems   - 3-Jul-2012
This audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
12-005 Audit of Compliance with Commercial Solid Waste Franchise Agreement/Lopefra Corporation   - 3-Jul-2012
This audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
       <<< Archived Reports

  2010/2011 Fiscal Year 

11-002 Audit of the Lease Agreement Between the City of Miami and Bayshore Landing, LLC   - 10-May-2011
This audit determined compliance with the provisions of the lease agreement between the City of Miami and Bayshore Landing, LLC (Monty's)   read more...
11-009 Audit of Compliance with Commercial Solid Waste Franchise Agreement/Choice Environmental Serv   - 4-Apr-2011
The audit determined whether the franchise complied with the provisions of the Solid Waste franchise agreement.   read more...
11-005 Audit of the Fire Rescue Department's Personnel/Payroll & Related Fin. Trans & Operations   - 28-Mar-2011
The examination of selected Fire Rescue Department's payroll/fringe benefits transactions.   read more...
11-001 Audit to Determine Whether Selected Restricted Funds were used for the Intended Purpose   - 17-Feb-2011
The purpose of the audit was to determine whether selected restricted funds were used for the intended purposes   read more...
11-007 Audit of Compliance with Commercial Solid Waste Franchise Agreement/WSI   - 17-Feb-2011
The audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
11-008 Audit of the City of Miami's Enterprise Resources Prog, Ph. II Oracle Pers/Payroll Comp. Syst   - 2-Feb-2011
This audit focused on the processing of payroll transactions through the newly implemented Enterprise Resources Program, Phase II Oracle Personnel/Payroll Computer System.   read more...
11-006 Audit of Compliance with Commercial Solid Waste Franchise Agreement/Waste Management, Inc   - 21-Dec-2010
The audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
       <<< Archived Reports

  2009/2010 Fiscal Year 

10-001 Audit of the Assessment and Collection of Impact Fees   - 27-Sep-2010
To determine whether impact fees were assessed, collected, and collected in accordance with the provisions of Chapter 13 of the City Code.   read more...
10-002 Audit of Employees' Benefits - Pension Plans, 401-A, 457, & Other Benefits   - 25-Aug-2010
The audit was performed to determine whether employment benefits were processed and disbursed in accordance with the provisions of Labor Union Agreements, applicable City Code provisions and/or City Commission Resolutions.   read more...
10-021 Audit of Compliance with Commercial Solid Waste Franchise Agreement/Waste Service USA, Inc.   - 25-Aug-2010
The audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
10-015 Audit of Compliance with the Financial Integrity Principles   - 17-Aug-2010
The audit determined whether the City complied with the provisions of the financial integrity principles as codified and amended in Chapter 18, Article IX, Sections 18-541 and 18-542 of the City Code.   read more...
10-019 Audit of Compliance with Commercial Solid Waste Franchise Agreement/General Hauling Service   - 20-Jul-2010
The audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
10-011 Audit of Compliance with Commercial Solid Waste Franchise Agreement/Southern Waste Systems   - 26-May-2010
The audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
10-016 Audit of Compliance with Commercial Solid Waste Franchise Agreement/S&S National Waste, Inc   - 3-May-2010
The audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
10-009 Audit of Payroll transactions Processed Through the Kronos Time Recording System   - 9-Apr-2010
To evaluate Kronos Time Recording System's records maintained in the Parks and Recreation, Solid Waste, Police, and General Services Administration Departments relative to time, attendance, payroll processing and disbursing of payroll checks.   read more...
10-013 Audit of Compliance with Commercial Solid Waste Franchise Agreement/Reliable Waste Service   - 23-Mar-2010
The audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
10-014 Audit of Compliance with Commercial Solid Waste Franchise Agreement/All Service - Miami Dade   - 16-Mar-2010
The audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
10-004 Audit of General Services Administrations Spare Parts Inventories and Related transactions P2   - 18-Feb-2010
The audit determined whether material inventories and other related tools and equipment purchased for the operation of the Property Maintenance division of the GSA department are properly safeguarded and accounted for.   read more...
10-006 Audit of Compliance with Commercial Solid Waste Franchise Agreement/Waste Services of Florid   - 10-Feb-2010
The audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
10-007 Audit of Compliance with Solid Waste Franchise Agreement - Lopefra Corp.   - 1-Feb-2010
The audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
10-012 Audit of Compliance with Solid Waste Franchise Agreement - Eastern Waste System, Inc.   - 27-Jan-2010
The audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
10-008 Audit of Compliance with Solid Waste Franchise Agreement - Waste MGT, Inc of Fl.   - 27-Jan-2010
The audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
10-003 Audit of Citywide Purchasing Card Program and Selected I-Expense Financial Transactions   - 26-Jan-2010
The audit determined whether the City complied with the provisions of the Purchasing Card Program and the I-Expense reimbursement requirements.   read more...
10-005 The Audit of Compliance with the Financial Integrity Principles   - 30-Nov-2009
The audit determined whether the City complied with the provisions of the financial integrity principles as codified and amended in Chapter 18, Article IX, Sections 18-541 and 18-542 of the City Code. x   read more...
       <<< Archived Reports

  2008/2009 Fiscal Year 

09-019 Audit of the Lease Agreement between the City and Bayshore Landing, LLC   - 8-Oct-2009
This audit determined compliance with the provisions of the lease agreement between the City of Miami and Bayshore Landing, LLC (Monty's)   read more...
09-006 Audit of the City of Miami's Parking Surcharge Fees   - 8-Oct-2009
This audit determined whether selected parking facilities complied with the provisions of Chapter 35 of the City Code and also whether controls were adequate and effective in administering and overseeing the parking surcharge program.   read more...
09-001 Audit of General Services Admin's Spare Parts Inventories and Related Transactions, Phase I   - 8-Oct-2009
This audit determined whether City's GSA department has established and implemented a system of internal control, which provides proper authorization of transactions, reasonable assurance of the reliability of the recording and reporting of operations, and compliance with City Codes.   read more...
09-022 Audit of All Service - Miami-Dade Division   - 25-Aug-2009
The audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
09-018 Audit of General Hauling Services Report   - 25-Aug-2009
The audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
09-010 Audit of World Waste Services, Inc.   - 15-Jul-2009
The audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
09-005 Audit of Cap. Proj. Funded with Homeland Security Bond & Other Funds: Job Order Contract Prog   - 15-Jul-2009
The audit examined whether procurements/expenditures of Bond Proceeds for the Job Order Contract Program were in compliance with applicable agreements, City Commission ordinances, resolutions, Bond Covenants, Tax Compliance Certificate, Federal and State rules, City Code and best practices.   read more...
09-017 Audit of Waste Service USA Audit Report   - 22-May-2009
The audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
09-009 Audit of Choice Environmental Services, Inc.   - 12-May-2009
The audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
09-007 Audit of Personnel/Payroll and Related Financial Transactions - Payroll Input Processes   - 7-Apr-2009
To assess the effectiveness of the internal control system relative to hiring, processing, disbursing, and reporting payroll/fringe benefits citywide.   read more...
09-013 Audit of Waste Services of Florida, Inc.   - 7-Apr-2009
The audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
09-002 Audit of S&S National Waste, Inc.   - 23-Jan-2009
The audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
09-003 Audit of Compliance with the Financial Integrity Principles   - 9-Dec-2008
The audit determined whether the City complied with the provisions of the financial integrity principles as codified and amended in Chapter 18, Article IX, Sections 18-541 and 18-542 of the City Code.   read more...
09-008 Audit of Lopefra Corporation   - 9-Dec-2008
The audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
       <<< Archived Reports

  2007/2008 Fiscal year 

08-021 Audit of All Service – Miami-Dade Division   - 9-Dec-2008
The audit determined whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
08-015 Audit of Waste Management Report   - 15-Sep-2008
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
08-009 Audit of Lopefra   - 29-Jul-2008
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
08-011 The Verification of Miami-Dade County's EZ Trust Assertions Relative to funding Disbur.   - 22-Jul-2008
The purpose of this attestation engagement is to verify Miami-Dade County’s Empowerment Zone (EZ) Trust assertions relative to funding disbursements and jobs creation within the City of Miami.   read more...
08-018 Audit of Eastern Waste Systems, Inc.   - 18-Jul-2008
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
08-017 Audit of General Hauling Services, Inc.   - 20-Jun-2008
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
08-001 Audit of World Waste Services, Inc.   - 4-Jun-2008
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
08-006 Audit of the Lease Agree. Betw. the City, Rickenbacker Marina Inc. & related Sublessees   - 12-May-2008
The primary objective of this audit was to determine whether RMI and related sublessees/managers complied with the contractual provisions of the Lease Agreement between the City and RMI. The audit also included examinations of various transactions to determine whether they were processed in accordance with the generally accepted accounting principles and other provisions of the City Codes/Charter, and other guidelines.   read more...
08-014 Audit of Waste Services of Florida, Inc.   - 18-Apr-2008
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
08-010 Audit of Cap. Proj. funded with Homeland Defense, Neighborhood Improv. & Infrastru. Bond   - 16-Jan-2008
The audit examined whether procurements/expenditures of Bond Proceeds were in compliance with applicable agreements, City Commission ordinances, resolutions, Bond Covenants, Tax Compliance Certificate, Federal and State rules, City Code and best practices.   read more...
08-002 Audit of Downtown Development Authority   - 27-Dec-2007
The purpose of this audit was to review/examine certain financial transactions of the Miami Downtown Development Authority to determine the nature, propriety, and validity of said transactions including whether they served public purpose and whether they were processed in accordance with generally accepted accounting principles. The audit also evaluated the extent to which internal control practices promoted and encouraged compliance with City Code provisions, policies, procedures, contracts/agreements, and other applicable guidelines.   read more...
08-012 Audit of Browning-Ferris Industries Inc.'s Franchise fees Transactions & Claims for Refund   - 30-Nov-2007
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
08-004 Audit of the Lease Agreement Between the City & Bayshore MGT. Corp./Bayshore Landing   - 2-Nov-2007
The audit focused primarily on whether Bayshore Restaurant Management Corporation (BRMC) and/or Bayshore Landing LLC (BL) d/b/a Monty’s Restaurant complied with the contractual provisions of the Agreement between the City and/or BRMC/BL. The audit also included examinations of various transactions to determine whether they were executed in accordance with governing provisions of City Codes/Charter, and other guidelines.   read more...
08-008 Audit of General Hauling services, Inc.   - 15-Oct-2007
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
08-003 Audit of All Services - Miami-Dade Division   - 4-Oct-2007
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
       <<< Archived Reports

  2006/2007 Fiscal Year 

07-014 Audit of Waste Management, Inc.   - 26-Sep-2007
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
07-011 Audit of S & S National Waste, Inc.   - 5-Sep-2007
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
07-003 Audit of Choice Environmental Services of Miami, Inc.   - 15-Aug-2007
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
07-016 The Review of Compliance with the Financial Integrity Principles   - 24-Jul-2007
The audit focused primarily on whether the City complied with the provisions of the financial integrity principles as codified and amended in Chapter 18, Article IX, Sections 18-541 and 18-542 of the City Code.   read more...
07-007 Audit of Eastern Waste System, Inc.   - 10-Jul-2007
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
07-009 Audit of City of Miami Housing Programs   - 11-Jun-2007
The audit examined certain financial transactions relative to the Housing Programs administered by the City's Community Development Department and determined whether they were processed and disbursed in accordance with contracts/agreements provisions, Federal/State rules and other applicable guidelines.   read more...
07-008 Audit of MAC-PAC Waste Services   - 7-May-2007
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
07-004 Audit of City of Miami Parking Surcharge Fees   - 30-Mar-2007
This audit determined whether the selected parking facilities complied with the provisions of Ordinance No. 12563; and also whether Parking Network, Inc. (PNI) complied with the terms of the Professional Services Agreement (Agreement) between the City and PNI.   read more...
07-002 Audit of World Waste Services, Inc.   - 19-Mar-2007
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
07-005 Audit of Lopefra Corporation   - 2-Feb-2007
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
07-006 Limited Review of Selected Payroll Transactions/Disbursements   - 21-Dec-2006
The limited review determined whether certain payroll and related transactions for general employees were processed and disbursed in accordance with all applicable Labor Union Agreements, City Code, Fair Labor Standards Act, and other guidelines.   read more...
07-001 Audit of All Service - Miami-Dade Division   - 1-Oct-2006
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
       <<< Archived Reports

  2005/2006 Fiscal Year 

06-013 Audit of the Lease Agreement between the City & Bayshore MGT. Corp./Bayshore Landing   - 29-Sep-2006
The audit focused primarily on whether Bayshore Restaurant Management Corporation (BRMC) and/or Bayshore Landing LLC (BL) d/b/a Monty’s Restaurant complied with the contractual provisions of the Agreement between the City and/or BRMC/BL. The audit also included examinations of various transactions to determine whether they were executed in accordance with governing provisions of City Codes/Charter, and other guidelines.   read more...
06-012 Audit of C&C Waste Removal, Inc.   - 28-Sep-2006
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
06-015 Audit of Waste Management, Inc.   - 27-Sep-2006
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
06-017 Limited Review of Invoices submitted by URS to Capital Improve. & Transp.   - 26-Jul-2006
The limited review determined whether invoices submitted for payment complied with the terms/provisions of the agreement between the City and URS.   read more...
06-010 The Review of Compliance with the Financial Integrity Principles   - 1-Jul-2006
The audit focused primarily on whether the City complied with the provisions of the financial integrity principles as codified and amended in Chapter 18, Article IX, Sections 18-541 and 18-542 of the City Code.   read more...
06-011 Audit of Model City Community Revitalization District Trust   - 29-Jun-2006
The audit examined the nature and propriety of certain financial transactions and determined whether said transactions were processed and disbursed in accordance with City Code provisions, policies, procedures, contracts/agreements, and other applicable guidelines.   read more...
06-004 Audit of Browning-Ferris, Inc.   - 26-Jun-2006
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
06-008 Audit of S&S National Waste, Inc.   - 12-Apr-2006
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
06-005 Audit of General Hauling Service, Inc.   - 24-Mar-2006
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
06-002 Audit of the Police Department's Payroll Expenditures and Related Financial Transactions   - 27-Feb-2006
The audit determined whether the Police Department's payroll/benefit and related transactions were processed and disbursed in accordance with all applicable Labor Union Agreements, City Code, Fair Labor Standards Act, and other applicable guidelines.   read more...
06-001 Audit of the Fire Rescue Dept's Payroll Expenditures & Related Financial Transactions   - 14-Feb-2006
The audit determined whether the Fire Rescue Department's payroll/benefit and related transactions were processed and disbursed in accordance with all applicable Labor Union Agreements, City Code, Fair Labor Standards Act, and other applicable guidelines.   read more...
06-007 Audit of the Assessment/Collections of Certificate of Use, Business & Occup. License Fees   - 31-Jan-2006
The audit determined compliance with the City Code provisions relative to the assessment/collections of all applicable fees pertaining to the issuance of Business/Occupational License and Certificate of Use, and evaluated the effectiveness of the related internal control policies and procedures.   read more...
06-006 Audit of Eastern Waste Systems, Inc.   - 30-Dec-2005
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
06-003 Audit of Waste Management, Inc.   - 21-Nov-2005
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
       <<< Archived Reports

  2004/2005 Fiscal Year 

05-023 Audit of Cash Register, Imprest Funds, & Petty Cash Transactions   - 5-Oct-2005
The audit focused primarily on surprise imprest/petty cash fund verifications and examination of cash register transactions.   read more...
05-009 Audit of Stericycle, Inc.   - 29-Sep-2005
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
05-011 Audit of Homeland Defense, Neighborhood Improve., Cap. Proj. & Infra. Improv. Bond   - 31-Aug-2005
The audit examined whether procurements /expenditures of Bond Proceeds were in compliance with applicable agreements, City Commission ordinances, resolutions, Bond Covenants, Tax Compliance Certificate, Federal and State rules, City Code and best practices.   read more...
05-001 Audit of the Assessment & Collection of Special Permits & Other Fees   - 30-Aug-2005
The audit examined the effectiveness of the internal control policies and procedures relative to the assessment and collection of various fees as codified.   read more...
05-015 Audit of all Services - Miami-Dade Division   - 30-Jul-2005
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
05-020 The Review of Compliance with the Financial Integrity Principles   - 28-Jun-2005
The audit focused primarily on whether the City complied with the provisions of the financial integrity principles as codified and amended in Chapter 18, Article IX, Sections 18-541 and 18-542 of the City Code.   read more...
05-013 Audit of C&C Waste Removal, Inc.   - 7-Jun-2005
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
05-012 Audit of the Lease Agreement between the City & Bayshore MGT. Corp./Bayshore Landing   - 3-Jun-2005
The audit focused primarily on whether Bayshore Restaurant Management Corporation (BRMC) and/or Bayshore Landing LLC (BL) d/b/a Monty’s Restaurant complied with the contractual provisions of the Agreement between the City and/or BRMC/BL. The audit also included examinations of various transactions to determine whether they were executed in accordance with governing provisions of City Codes/Charter, and other guidelines.   read more...
05-003 Audit of fees Assessed/Collected & Selected Activities in the Parks/Recreation Dept.   - 22-Mar-2005
The audit examined the assessment, collection and deposit of permit and other related fees and also evaluated the effectiveness of internal control policies and procedures of selected activities conducted in the City's Parks and Recreation Department.   read more...
05-014 Audit of P.H. Waste Collection Services, Inc.   - 4-Mar-2005
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
05-002 Audit of Administrative Towing Fees   - 25-Feb-2005
The audit focused primarily on whether Towing companies remitted the administrative fees due to the City as required and also whether they complied with the provisions of the Towing Agreement.   read more...
05-010 Audit of the Assessment and Collection of Impact Fees   - 25-Feb-2005
The purpose of the audit was to determine compliance with the City’s Development Impact Fee Ordinance as codified in Chapter 13 of the City Code and also to examine the internal control policies and procedures of the City’s Planning and Zoning department relative to the assessment and collection of impact fees as mandated in Chapter 13 of the City Code   read more...
05-005 Audit of the City's Marina Operations & Related Restaurant/Concession Agreement   - 7-Dec-2004
The audit determined the extent of compliance with City Code provisions and other guidelines relative to the operation of City owned Marinas and related sub-lease agreements for restaurants/concessions.   read more...
05-006 Audit of South Florida Employment & Training Consortium   - 6-Dec-2004
The audit determined the extent to which residents of the City of Miami were served by the workforce centers relative to service provided to other consortium members.   read more...
05-008 Audit of C&C Waste Removal, Inc.   - 24-Nov-2004
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
05-007 Audit of Browning Ferris-Industries, Inc.   - 2-Nov-2004
The primary audit objective was to determine whether the franchisee complied with the provisions of the Solid Waste franchise agreement.   read more...
05-004 Audit of the Cable License Agree. btw. the City and Miami Tele. Inc./AT&T(Broadband/Comcast)   - 15-Oct-2004
The audit examined various financial transactions to determine compliance with governing provisions of City Codes/Charter, Federal Cable Act and the contractual provisions of the Cable License Agreement between the City and MTCI/AT&T (Broadband/Comcast).   read more...
       <<< Archived Reports

  2003/2004 Fiscal Year 

04-018 The Review of Compliance with the Financial Integrity Principles   - 1-Jul-2004
The audit examined the applicable records to determine the City’s compliance with the Financial Integrity Principles, as codified and amended in Chapter 18, Article IX, Sections 18-541 and 18-542 of the City Code.   read more...
04-013 Audit of the Lease Agreement between the City of Miami and Bayshore Restau. MGT. Corp.   - 30-Jun-2004
The audit examined Bayshore Restaurant Management Corporation (BRMC) d/b/a Monty's Restaurant and the City of Miami Economic Department's compliance with the provisions of the Lease Agreement between the City and BRMC.   read more...
04-005 Audit of Property Tax Assessment/Revenue Collections   - 16-Jun-2004
Pursuant to Sections 192 through 200, Florida Statutes, the County Property Appraiser assesses the values of all properties within the County; authorizes/grants various exemptions to eligible taxpayers; and the County Tax Collector collects said taxes and remits same to the City. This audit examined all aspects of the tax assessments, exemptions, collections and remittance processes.   read more...
04-009 Audit of All Service - Miami Dade Division   - 25-May-2004
The audit determined whether All Service - Miami Dade Division complied with the provisions of the Non-Exclusive Franchise Agreement, and all applicable Sections of the City Code, which regulate the operation of commercial solid waste services in the City.   read more...
04-006 Audit of the Lease and Agreement for Deve. between the City and Hyatt Equities   - 22-Apr-2004
The audit determined compliance with the terms of the Lease Agreement, as amended, and compliance with applicable laws.   read more...
04-012 Audit of GESE's Non-Investment Exp. and Other Selected Fin. Transactions   - 5-Apr-2004
The audit examined the propriety of the General Employees’ and Sanitation Employees’ Retirement Trust’s (GESE) operating expenditures, efficiency, and cost effectiveness of GESE’s non-investment operations.   read more...
04-014 Audit of the Homeland Security, Neighborhood Improve., Cap. Proj. & Infrast Impr. Bonds   - 5-Apr-2004
The audit determined whether procurements/expenditures pertaining to the Homeland Security, Neighborhood Improvements, Capital Projects and Infrastructure Bond Proceeds were in compliance with applicable statutes, ordinances, resolutions, bond indentures, City's Investment Policy, and best practices.   read more...
04-003 Audit of Lopefra Corporation   - 5-Apr-2004
The audit was performed to determine whether Lopefra Corporation complied with the provisions of the Non-Exclusive Franchise Agreement, and all applicable Sections of the City Code, which regulate the operation of commercial solid waste services in the City.   read more...
04-004 Audit Report - PH Waste Services   - 29-Jan-2004
The audit was performed to determine whether PH Waste Services, Inc., complied with the provisions of the Non-Exclusive Franchise Agreement, and all applicable Sections of the City Code, which regulate the operation of commercial solid waste services in the City.   read more...
04-002 Law Enforcement Trust Fund Audit   - 21-Jan-2004
The audit examined the nature and extent of activities funded with law enforcement trust fund monies, which were earned through equitable sharing of federal departments of Justice and Treasury, and/or state forfeiture proceeds.   read more...
04-008 Audit of Community Redevelopment Agency (CRA) Report   - 22-Oct-2003
The audit determined whether selected financial transactions were properly authorized, documented, economical, served public purpose, and complied with applicable regulations and best practices.   read more...
04-001 Audit of Global Spectrum   - 15-Oct-2003
The audit determined Global Spectrum's (GS) compliance with the terms of the professional services agreement between GS and the City pertaining to the management of the James L. Knight Center.   read more...
       <<< Archived Reports