Audit Follow-Up of Cash Counts Audit - StarMetro (AR-2503)

Several audits were performed throughout the City to determine whether petty cash/imprest funds existed as recorded in City records and were properly accounted for at the time of the cash count. For the original audit, we determined whether StarMetro properly maintained its petty cash fund, ensured the funds were reasonably safeguarded from loss, and provided recommendations to strengthen and improve internal controls when issues were identified. Our surprise cash counts at StarMetro determined that the imprest funds were utilized for cashiering operations. While some internal controls were in place, improvements were needed to help ensure the funds were properly maintained and reasonably safeguarded. To address the three recommendations in the original audit report (#AR-2306), management developed a corrective action plan. Of the three steps due, one was completed and two are in progress. This status report is the first follow-up on Audit Report #AR-2306.

• Audit Follow-Up of Cash Counts Audit-StarMetro (AR-2503)

Final Audit Follow-Up of Cash Counts Audit - Fleet Management (AR-2502)

Several audits were performed throughout the City to determine whether petty cash/imprest funds existed as recorded in City records and were properly accounted for at the time of the cash count. For this audit, we determined whether Fleet Management properly maintained its petty cash fund, ensured the funds were reasonably safeguarded from loss, and provided recommendations to strengthen and improve internal controls when issues were identified. To address the four observations in the original audit report (AR-2303), management developed a corrective action plan that concurred with our recommendation to return the petty cash fund balance to the Revenue Division and dissolve the petty cash fund. Management completed the action plan by returning the petty cash fund balance to the Revenue Division and dissolving the petty cash fund. This status report is the first and final follow-up on AR-2303.

• Final Audit Follow-Up of Cash Counts Audit-Fleet Management (AR-2502)

Audit of Policy Governance (AR-2501)

The Office of the Inspector General conducted an audit to evaluate the City’s processes, practices, and standards for developing and managing its administrative policies and procedures (APPs). The audit was included as part of the Audit Work Plan and was based on a comprehensive risk assessment that identified several key risk factors: the importance of effective oversight to the activity’s success, the sensitive nature and public relations aspects of the activity, and the activity's complexity. Absent mitigating factors, these risks could potentially result in policies not being formatted, retained, or updated consistently. This may lead to non-compliance with regulatory requirements, operational inefficiencies, and reduced accountability. As part of evaluating the City’s processes, practices, and standards for developing and managing its APPs, our audit’s aim was to identify areas for improvement to ensure the City's APPs are managed effectively and efficiently. Based on our evaluation of APP 101 and the guidance it provides, we determined that it includes several beneficial elements to help ensure the Administrative Policies and Procedures Manual, composed of all the APPs, is consistent from one administrative procedure to the next. Our evaluation also identified areas within APP 101 that can be enhanced.

• Audit of Policy Governance (AR-2501)

Audit Report Archives

Investigative reports are produced by the OIG Investigative staff. Written reports are prepared for all investigations and presents the conclusions of fact in an accurate, fair and objective manner. Reports may include findings and recommendations which encourage fairness and accountability; however, the OIG does not have the authority to order or direct changes in City policies, procedures, or activities. Reports issued by the OIG may require City officials or department employees to provide a follow-up report regarding actions taken in response to the recommendations made.

Certain investigative reports will not be posted or will be posted in a limited manner if the report contains privileged, confidential, or legally protected information.

Investigative Report (II-2501)

The OIG received a complaint regarding IFB-055-23-AP, services for laundry, dry cleaning, alterations, uniform repair, and maintenance of plain clothes for the Tallahassee Fire and Police Departments.

The complainant's allegations and OIG's conclusions are as follows:

1. To qualify for the bid, the business owner provided false information when claiming to have a second business location and provided false information to the City Commission to influence the contract award process.
• Disposition: Substantiated
2. The City of Tallahassee did not abide by the solicitation, bidding, and award process.
• Disposition: Unfounded
3. The parameters of the bidding process were unclear, including the amount and length of the contract.
• Disposition: Exonerated
4. The business owner had a previous relationship with City Commissioners, and the Commissioner should have recused themselves from the vote to reject the bid award.
• Disposition: Independent Ethics Board-Dismissed without Prejudice

Investigative Report (II-2305)

The OIG received a notification about the arrest of a COT employee assigned to Financial Services. The employee was criminally charged with possession of a controlled substance (synthetic cathinone).

Based on its investigative efforts, the OIG concluded:

• Employee was in possession of and illegally used synthetic cathinone, listed as a Schedule 1 drug under the Controlled Substances Act. (Allegation #1)
• Disposition: Substantiated
• Employee identified himself as a City employee to the TPD officer during a drug possession and grand theft/shoplifting investigation. (Allegation #2)
• Disposition: Substantiated
• Employee was in possession of a City laptop, cell phone, and payroll/tax documents which were not properly secured. (Allegation #3)
• Disposition: Substantiated

Investigative Report (II-2304)

In January 2023, the Office of Inspector General (OIG) received a request to review the access to and searches of City e-mail archives. Based on that request, the OIG conducted a preliminary review of the Smarsh system usage. The City uses the Smarsh system to archive and retrieve records of electronic communications such as e-mail, text messages, and social media posts. The preliminary review identified sufficient information to support the opening of an investigation into potential violations of a Smarsh user agreement.

Based on its investigative efforts, the OIG concluded:

• Incident #1: Employee did not violate the Smarsh user agreement based on the search for photographs.
• Incident #2: Employee did not violate the Smarsh user agreement based on the search for annual reports and evaluations of Appointed Officials.
• Incident #3: Employee did not violate the Smarsh user agreement based on the search for communications related to the Citizen Police Review Board.

The OIG identified areas for improvements to City policies and practices.

Investigative Report (II-2303)

The OIG received a notification about the arrest of a COT employee assigned to Underground Utilities and Public Infrastructure (UUPI). The information was received from the department and confirmed by TPD. The employee was criminally charged with grand theft, dealing in stolen property, and defrauding a secondhand dealer.

Based on its investigative efforts, the OIG concluded:

• Employee stole copper scrap from worksites and the facility's recycling dumpster. (Allegation #1)
  • Disposition: Substantiated
• Employee provided a false claim of ownership of the scrap copper sold. (Allegation #2)
  • Disposition: Unsubstantiated
• Employee sold the stolen copper and kept the proceeds from the sale for personal use. (Allegation #3)
  • Disposition: Substantiated

Investigative Report (II-2302)

The OIG received a notification about the arrest of a COT employee assigned to the Energy Services Division of the Electric and Gas Utility. The information was received through an email from TPD. The employee was criminally charged with possession of a controlled substance.

Based on its investigative efforts, the OIG concluded:

• The employee conducted a transaction involving a controlled substance, illegally possessed a controlled substance, and committed illegal activities. (Allegation #1)
  • Disposition: Substantiated
• The employee conducted a transaction involving an illegal controlled substance while in a City of Tallahassee uniform. (Allegation #2)
  • Disposition: Substantiated
• The employee used a City of Tallahassee vehicle to facilitate the illegal purchase of a controlled substance. (Allegation #3)
  • Disposition: Substantiated

The OIG was not notified of the incident by the offending employee's department as required by Ordinance. We recommended management promptly notify the OIG upon becoming aware of incidents that appear to fall within the jurisdiction of the Inspector General.

Investigative Report (II-2301)

In February 2021, the Office of the Inspector General (OIG) interviewed the complainant regarding six allegations against several City employees. Those employees were alleged to have conducted various acts of misconduct.
The complainant alleged that:

• A City employee lacked sensitivity, gave rude service while dealing with the complainant, and did not handle the complaint in a timely manner. (Allegation #1)
  • Disposition: Unsubstantiated
• Abuse of process occurred when the complainant tried to conduct business with the City. (Allegation #2)
  • Disposition: Unsubstantiated
• Two City employees conspired to ban the complainant from a City facility by issuing an illegal trespass warning. (Allegation #3)
  • Disposition: Unsubstantiated
• A City employee refused to meet with the complainant. (Allegation #4)
  • Disposition: Exonerated
• A City employee intentionally targeted the complainant's family member. (Allegation #5)
  • Disposition: Unsubstantiated
• A City employee improperly rescinded an agreement related to a Title VI complaint. (Allegation #6)
  • Disposition: Unsubstantiated

In response to Allegation #1, we recommended improvements be made to the process for notifying complainants as to the disposition of their complaints.

Investigative Report (II-2201)

In August of 2021 the Office of the Inspector General (OIG) received the referral of a complaint from the Independent Ethics Office regarding two StarMetro employees. Those employees were alleged to have conducted several acts of misconduct.

Based on its investigative efforts, the OIG concluded:

• Complainant alleged two StarMetro employees burglarized her home. (Allegation #1)
  • Disposition: Employee #1, Exonerated; Employee #2, Unsubstantiated
• Complainant alleged Employee #1 committed Domestic Violence Battery against her and was arrested by TPD. (Allegation #2)
  • Disposition: Substantiated
• Complainant alleged that the two StarMetro employees continually harassed her at her place of employment. (Allegation #3)
  • Disposition: Employee #1, Unsubstantiated; Employee #2, Exonerated
• Complainant alleged that the two StarMetro employees used alcohol and marijuana while on and off duty. (Allegation #4)
  • Disposition: Employee #1, Unsubstantiated; Employee #2, Unsubstantiated

As a result of our investigative efforts, we noted Employee #1 complied with City policy and notified the supervisor of the arrest. StarMetro also complied with City policy by notifying Human Resources of the arrest. However, as required by Ordinance, the OIG was not notified of the incident. Accordingly, we recommended management promptly notify the OIG upon becoming aware of incidents that appear to fall within the jurisdiction of the Inspector General.

The OIG produces other reports and publications designed to provide City officials, employees and citizens with informative tools to enhance the public's trust in City government, improve the organizational efficiency and effectiveness of City operations, and provide value added recommendations to improve the delivery of City services. Unlike audit and investigative reports, these reports in most cases, are not issued under professional standards. Instead, these reports may provide guidance to City employees for topics such as reducing risks in City processes, alerting city staff to fraud schemes affecting local governments, or providing metrics or informative data about City operations.

Inspector General Alert - Fundraising via Raffles (OP-2403)

City of Tallahassee employees have a rich history of generously contributing to non-profit organizations established for various causes. We have prepared the attached document to help City employees do so responsibly.

• Inspector General Alert - Fundraising via Raffles (OP-2403)

Inspector General Alert - Artificial Intelligence (OP-2402)

Artificial intelligence (AI) is a rapidly emerging and evolving technology that has the potential to significantly impact the way the City operates. This report highlights the benefits and risks of AI usage.

• Inspector General Alert - Artificial Intelligence (OP-2402)

Inspector General Alert - Telework Guidelines (OP-2401)

Teleworking is an arrangement where employees work from a location other than a traditional office. City of Tallahassee Administrative Policies & Procedures Chapter 706.12, Telework Policy (APP 706.12), governs teleworking by employees and establishes the procedures, eligibility requirements, criteria, and responsibilities for teleworking. During an investigation unrelated to teleworking, it came to the attention of the OIG that teleworking rules and compliance may not be receiving the attention necessary to ensure efficient and well-controlled City operations. To help mitigate risks associated with telework arrangements and help ensure teleworking remains a viable alternate work option, departments should review APP 706.12 and consider the Inspector General's recommendations.

• Inspector General Alert - Telework Guidelines (OP-2401)

Inspector General Alert - Decorum in Public Meetings (O2P-2201)

During our audit of Building Security, we noted disruptive incidents at local government public meetings and events, sometimes resulting in violence, have been occurring around the country with greater frequency. To help reduce the risks related to disruptive behaviors, many local governments have implemented policies related to decorum in public meetings. Based on our audit work related to the security of City facilities, we noted a policy had not been established providing guidance for enforcement of standards of conduct in the interest of conducting efficient and orderly public meetings to help prevent disruptions of public meetings. However, we noted Commission Policy 108, Public Participation at Meetings, includes a Pledge of Civility for public speakers which asks for attendees to be respectful, direct comments to issues, and avoid personal attacks. To help ensure the City's ability to conduct public meetings in an orderly and efficient manner, we recommend City Commission Policy #108 be amended, or a new City Commission policy be developed, to establish a code of conduct or standards of decorum for City public meetings and events. Additionally, to help ensure the consistent treatment of individuals who violate the policy, we recommend the policy also include enforcement protocols.

• Inspector General Alert - Decorum in Public Meetings (OP-2201)

Inspector General Alert - Payment Diversion (OP-2101)

A City employee was convinced by an individual fraudulently claiming to be a City vendor to initiate a change in vendor banking information (i.e., payment routing). The change resulted in future payments to the vendor being diverted to a fraudulent bank account and a loss of City monies. The matter was referred to the Tallahassee Police Department for further investigation and led to the implementation of a new City process for changing any vendor information.

• Inspector General Alert - Payment Diversion (OP-2101)

Annual Reports:
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