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04/05/2010 Audit AUDIT REPORT OF MONROE COUNTY CELLULAR TELECOMMUNICATIONS POLICIES AND PROCEDURES April 5, 2010 m ar. c oUNry i' : V * `g O � COUNI1 sw. Prepared by: Internal Audit Department Clerk of the Circuit Court Danny L. Kolhage, Clerk Monroe County, Florida MONROE COUNTY COURTHOUSE ���\ BRANCH OFFICE: 500 WHITEHEAD STREET, SUITE 101 bcouNTy_% PLANTATION KEY KEY WEST, FLORIDA 33040 c "` o "' v� GOVERNMENT CENTER TEL. (305) 294 -4641 * , 7 M! N * 88820 OVERSEAS HIGHWAY FAX (305) 295 -3663 ;-, , • o °i PLANTATION KEY, FLORIDA 33070 1 %., ,. o p / TEL. (305) 852 -7145 BRANCH OFFICE: \� \"` =� FAX (305) 852 -7146 MARATHON SUB COURTHOUSE 3117 OVERSEAS HIGHWAY CLERK OF THE CIRCUIT COURT ROTH BUILDING MARATHON, FLORIDA 33050 50 HIGH POINT ROAD TEL. (305) 289 -6027 MONROE COUNTY PLANTATION KEY, FLORIDA 33070 Fax (305) 289 4745 www.clerk -of- the- court.com TEL. (305) 852 -7145 FAx (305) 853 -7440 April 5, 2010 The Honorable Danny L. Kolhage Clerk of the Circuit Court Re: Audit Report of Monroe County Cellular Telecommunications Policies and Procedures Dear Mr. Kolhage: The Clerk's Internal Audit Department has completed an audit of the telecommunications policies and procedures specifically cellular telephones for the Monroe County Board of County Commissioners. The audit objectives were to assess compliance with the Monroe County Board of County Commissioners' policies, procedures, resolutions and agreements. Other objectives were to evaluate the needs and areas of concern for the further development of cellular telecommunication policies and procedures. We would like to thank the Technical Services Department Senior Administrator for her cooperation while conducting the audit. By its nature, this report focuses on exceptions, weaknesses, and problems. This should not be understood to mean there are not also various strengths and accomplishments. This audit was conducted with the assistance of Pamela Sellers, Auditor. The accompanying audit report is provided for your information. Additional copies of the report will be provided upon your request. Sincerely, jjskyvh_ ° f Sandra L. Mathena, CPA, CFE, CIA Director of Internal Audit Cc: Board of County Commissioners (5) Roman Gastesi, County Administrator Lisa Drukemiller, Senior Administrator, Technical Services Sandee Carlile, Clerk's Finance Director AUDIT REPORT OF MONROE COUNTY CELLULAR TELECOMMUNICATIONS POLICIES AND PROCEDURES TABLE OF CONTENTS Page I. OBJECTIVES AND SCOPE 1 II. METHODOLOGY 1 III. BACKGROUND INFORMATION 2 IV. AUDIT CONCLUSIONS 3 V. AUDIT FINDINGS A. Monroe County Administrative Instruction 4403.2 (4) (A) is not being enforced for personal calls. 4 B. Monroe County Administrative Instruction 4403.2 (5) (A) is not being followed. 5 C. County issued cellular telephone accounts not being used are not being dis- connected in a timely manner when an employee leaves County employment. 6 D. County issued cellular telephone accounts not being used are not being dis- connected. 7 E. County issued cellular telephone accounts are not being properly expensed. 8 F. Lack of inventory/tracking system for County purchased cellular telephones. 9 G. Lack of policy for replacement of County purchased /issued cellular telephones when damaged by the employee. 10 H. Separation of duties regarding the custody and control of cellular telephones is not adequate. 11 I. Cellular telephone billings are not submitted for payment to the Clerk's Finance Department in a timely manner. 12 VI. EXHIBITS A. Monroe County Administrative Instruction 4403.2, dated August 28, 2000. B. Monroe County Administrative Instruction 4401.4, dated August 22, 2000. C. County Administrator's Response. AUDIT REPORT OF MONROE COUNTY CELLULAR TELECOMMUNICATIONS POLICIES AND PROCEDURES I. OBJECTIVES AND SCOPE At the request of the Monroe County Clerk of the Circuit Court, the Internal Audit Department has completed an audit of the telecommunications policies and procedures specifically cellular telephones for the Monroe County Board of County Commissioners (County). The audit objectives were to assess compliance with the Monroe County Board of County Commissioners' policies, procedures, resolutions and agreements. Other objectives were to evaluate the needs and areas of concern for the further development of cellular telecommunication policies and procedures. II. METHODOLOGY A. about the County's Cellular We interviewed the following personnel to obtain information W e gp s ry Telecommunications Policies and Procedures. 1. Lisa Drukemiller, Senior Administrator Technical Services 2. Beth Leto, Assistant Director of Public Works, Monroe County 3. The Clerk's Finance Department personnel 4. Matt Henshcel, AT &T B. Internal Audit Department examined the following documents: 1. Monroe County Administrative Instruction 4403.2, dated August 28, 2000. 2. Monroe County Administrative Instruction 4401.4, dated August 22, 2000. 3. Billing and Payments to AT & T. 4. Billing and Payments to Nextel /Sprint Communications. 5. Accounts Payables documents. 6. Technical Services documents related to cellular telephones. 7. Records obtained from AT &T related to Monroe County cellular telephone accounts. C. Internal Audit Department reviewed Administrative Instructions 4401.4 and 4403.2 to ensure that all terms and conditions were being complied with as documented within the instruction. D. Internal Audit Department reviewed and traced payments to Monroe County records. E. Internal Audit Department reviewed telephone bills for appropriateness and accuracy of payment. F. Internal Audit Department reviewed Technical Services procedures for issuance of cellular telephones. G. Internal Audit Department reviewed Technical Services procedures for inventory and tracking of cellular telephones. III. BACKGROUND INFORMATION The Technical Services Department handles the ordering and repair of cellular telephones, the physical control of on hand cellular telephones and accessories, the activation and termination of cellular service and the approval of cellular service bills for submittal to accounts payable for payment and recording. Monroe County Administrative Instruction 4403.2, dated August 28, 2000 provides for the governance of the use of cellular telephones. The purpose provides for the establishment of standardized guidelines to limit use of cellular telephones for official and emergency use only. Monroe County Administrative Instruction 4401.4, dated August 22, 2000 provides for the governance of telecommunications procedures. Monroe County utilizes three cellular carriers for cellular service. Nextel /Sprint Communications provides cellular and "walkie talkie" type service mostly utilized by public works personnel. AT &T provides iPhone (talk, text, and internet) cellular services. Verizon wireless provides wireless service for laptops utilizing aircards. For Fiscal Year 2008 the County spent a total of $143,748.74 for cellular telephone related services, $35,867.08 with AT &T, $73,266.17 with Nextel /Sprint and $34,615.49 with Verizon. For Fiscal Year 2009 the County spent a total of $ 150,172.80 for cellular telephone related services, $73,666.31 with AT &T, $44,054.31 with Nextel /Sprint and $32,452.18 with Verizon. Although not part of this audit, the County might want to consider developing a cellular telephone policy on the use of cellular telephones while driving a County vehicle, or driving a personal vehicle while on County business due to potential liability issues. 2 IV. AUDIT CONCLUSIONS A. Monroe County does not have updated policies and procedures to effectively administer personal use of cellular telephones by County employees. B. Cellular telephone request documentation is not being completed as per Monroe County Administrative Instruction 4403.2. C. Cellular telephone accounts are not disconnected when an employee separates from the County. D. Unused cellular telephone accounts are not being disconnected. E. Cellular telephone billings are not being reviewed by Department Directors for accuracy. F. Technical Services does not maintain an inventory tracking system of County cellular telephones purchased. G. There are no policies and procedures for the replacement of cellular telephones damaged by employees. H. There is not adequate separation of duties in the area of cellular telephones. Technical Services, Senior Administrator handles most of the duties pertaining to cellular telephones. I. Cellular telephone bills are not submitted to Accounts Payable for payment in a timely manner. 3 V. AUDIT FINDINGS A. Monroe County Administrative Instruction 4403.2 (4) (A) is not being enforced for personal calls. Finding: Monroe County Administrative Instruction 4403.2 (4) A, dated August 28, 2000 states "It is the intention of the Board of County Commissioners to provide cellular telephones for official and emergency communication use only. The cellular telephones may be utilized for personal telephone call BY EXCEPTION ONLY and must be documented." The auditors requested said documentation from the Technical Services department and none was available. See Exhibit A — Monroe County Administrative Instruction 4403.2. In reviewing cellular telephone bills, there were certain cellular phone users that had large number of cellular airtime minutes used on their County cell phones. It could not be determined if the use was personal or. business. Nextel billings provide detailed call information. AT &T can provide detailed call information upon request. However, neither company will provide the name of the individual cellular customer that was called citing confidentiality issues. Therefore, it was impossible to ascertain whether calls made were for business or personal matters. Technical Services notified the auditor that the Department Directors had been notified of the individuals' large airtime minute usage. Policies and procedures relating to personal use of cellular telephones were not fully documented and needed improvement. Recommendation(s): 1. Monroe County Management should educate cellular telephone users regarding the prohibition of personal use or Administrative Instruction 4403.2 (4) should be updated to reflect the County's current position on the personal use of County issued cellular telephones. 2. We recommend that cellular telephone users sign an acknowledgement of policies and procedures developed and implemented. County Administrator's Response: County staff is in the process of revising and updating existing policies and procedures for the issuance and use of cellular telephones by County employees. Once Administrative Instruction 4403.2 has been updated, new copies will be provided to each employee. After reading the updated instruction, the employee will be required to sign an acknowledgement form that they understand the County's policy regarding cellular telephones. All new cellular telephones issued to County employees will require a signed acknowledgement that the employee understands the current policy regarding cellular telephones. 4 B. Monroe County Administrative Instruction 4403.2 (5) (B) is not being followed. Finding: Monroe County Administrative Instruction 4403.2 (5) B states "Attached form must be filled out and submitted before phones will be issued." The auditors requested said documentation from the Technical Services department and the documentation was incomplete. See Exhibit A — Monroe County Administrative Instruction 4403.2. A new form was implemented during the audit. Policies and procedures relating to the issuance and purchase of cellular telephones need to be fully documented and updated. Recommendation(s): 1. Monroe County Management should ensure that the required documentation form is completed. 2. Monroe County Management should fully document and update procedures for issuance and purchase of cellular telephones. County Administrator's Response: Technical Services is revising the cellular telephone request policies and procedures to provide an electronic means for requesting a cellular telephone, approving said requests, recording the serial number and other identifying information in the database as a new cellular telephone is issued. Once these changes have been completed, Administrative Instruction 4403.2 will be updated to reflect the changes. If a department requests a new cellular telephone, a work order form is filled out by the requesting department and routed to Technical Services for approval. Once approved, the telephone is ordered from the approved vendor and then activated. Upon activation, the phone number, phone serial number and other identifying information is recorded in the database. 5 C. County issued cellular telephone accounts not being used are not being disconnected in a timely manner when an employee leaves County employment. Finding: Upon examination of Nextel billings in October 2009, there were several instances when there was an active cellular telephone account assigned to an employee who was no longer employed by the County. The actual cellular telephone equipment had been turned in but the cellular telephone service had not been disconnected and the County was still paying for service. The auditor found three instances of this: 1.) Cellular phone number 305 - 797 -1460 assigned to an Engineering employee needed to be disconnected. He left County employment on 04/17/2009. 2.) Cellular phone number 305- 797 -5015 assigned to an Environmental Resources employee needed to be disconnected. He left County employment on 03/31/2009. 3.) Cellular phone number 305 - 747 -0688 assigned to a Facilities Maintenance employee needed to be disconnected. He left County employment on 09/02/2008. When the auditor brought the above instances to the attention of Technical Services the cellular telephone service was immediately submitted for disconnection. Technical Services told the auditor that they have no way of knowing that an employee has left employment and that telephone service needs to be disconnected unless the supervisor or department director notifies them that the service is being reassigned or needs to be disconnected. In some occasions, when inquiry to a department was made about a cellular telephone not being used, we were informed that the telephone was still in the department. When an employee is terminated the cell phone should be turned in or reassigned to another employee in the same department. If that phone is not immediately reassigned by the Department Director, it should be turned into Technical Services for disconnection until reassignment Recommendation(s): 1. The County should develop policies and procedures for the management and safeguarding of County issued cellular telephones. 2. Department Directors should notify Technical Services of all changes and reassignments. 3. Department Directors should review their department's cellular telephone bill copies for updates and /or corrections on a monthly basis. County Administrator's Response: All active cellular telephones are the responsibility of the department to whom they are issued. A department head may reissue a cellular telephone to another employee after an employee has separated from the County. As part of the separation process, Technical Services shall review the asset database and ensure that a cellular telephone assigned to a separated employee is either reassigned to another employee or returned to Technical Services for deactivation. 6 D. County issued cellular telephone accounts not being used are not being disconnected. Finding: Upon examination of Nextel billings there were several instances when there was an active cellular telephone account assigned to an employee that was no longer being used but the County was still P � g g ty paying for service. The auditor found seven instances of this: 1.) Cellular phone number 305- 684 -9237 assigned to a Facilities Maintenance employee needed to be disconnected. He was assigned another phone number. 2.) Cellular phone number 305 - 797 -1144 assigned to a Road Department employee needed to be disconnected. He was assigned another phone number. 3.) Cellular phone number 305- 797 -1479 assigned to Parks and Beaches was not being used and needed to be disconnected. 4.) Cellular phone number 305 - 360 -6737 assigned to Transportation was not being used and needed to be disconnected. 5.) Cellular phone number 305 - 360 -6741 assigned to Transportation was not being used and needed to be disconnected. 6.) Cellular phone number 305 - 747 -2257 assigned to Transportation was not being used and needed to be disconnected. 7.) Cellular phone number 305 - 747 -2270 assigned to Transportation was not being used and needed to be disconnected. When the auditor brought the above instances to the attention of Technical Services the cellular telephone service was immediately submitted for disconnection. Technical Services told the auditor that they have no way of knowing that telephone service needs to be disconnected unless the supervisor or department director notifies them that the service is being reassigned or needs to be disconnected. In some occasions, when inquiry to a department was made about a cellular telephone not being used, we were informed that the telephone was still located in the department. Recommendation(s): 1. Monroe County should develop, document and implement policies and procedures for the management and safeguarding of County issued cell phones. 2. Department Directors should notify Technical Services of all changes and reassignments. 3. Department Directors should review their department's cellular telephone bill copies for updates and /or corrections on a monthly basis. County Administrator's Response: All active cellular telephones are the responsibility of the department to whom they are issued. A department head should notify Technical Services. As part of the separation process, Technical Services shall review the asset database and ensure that a cellular telephone assigned to a separated employee is either reassigned to another employee or returned to Technical Services for deactivation. 7 E. County issued cellular telephone accounts are not being properly expensed. Finding: Upon examination of Nextel billings there were several instances when the cellular telephone expense was not assigned to the proper department's expense account. The auditor found four (4) instances of this: 1.) Cellular phone number 305 - 797 -3075 was being charged to Facilities Maintenance and should be charged to the Road Department. 2.) Cellular phone number 305 - 797 -1508 was being charg ed to Road Department. The employee has been reassigned and the phone should now be charged to Facilities Maintenance. 3.) Cell phone number 305 - 360 -6764 was being charged to Unincorporated Parks and Beaches and should be charged to Facilities Maintenance. 4.) Cell phone number 305- 481 -5073 was being charged to Fleet Management and should be charged to Facilities Maintenance. The auditor brought the above instances to the attention of Technical Services and Public Works for immediate correction of future billings. Currently the individual Department Directors are not reviewing their department's cellular telephone bills, updates and /or corrections that need to be made are not completed. Only Technical Services, the Deputy Administrator and Accounts Payable review and approve the bills. If changes to employee assignments are made and not reported to Technical Services, the approving employees are unaware of the reassignments. When an employee is terminated the cellular telephone should be turned in or reassigned to another employee in the same department. If that phone is not immediately reassigned by the Department Director then it should be turned into Technical Services for disconnection until reassignment. Recommendation(s): 1. Monroe County should develop, document and implement policies and procedures for the management and safeguarding of County issued cell phones. 2. Department Directors should notify Technical Services of all changes and reassignments. 3. Department Directors should review their department's cellular telephone bill copies for updates and /or corrections on a monthly basis. County Administrator's Response: Cellular telephone billing records are reviewed by the Senior Administrator of Technical Services for an errors, irregularities or misuse. If any issue is identified, the appropriate Department Director is notified and provided copies of the pertinent records for follow up with the employee. The Senior Administrator of Technical Services is an expert at reviewing cellular telephone billings and most qualified to review bills for errors. Department Directors do not have the necessary expertise to be able to review their department bills. 8 F. Lack of inventory/tracking system for County purchased cellular telephones. Finding: There is no inventory or tracking system for County purchased cellular telephones. The cellular telephones are not inventoried under the County's fixed asset system because only assets valued at $1,000.00 or more are tracked by this system pursuant to Florida Administrative Code, Threshold for Recording Property, Rule 69I- 73.002. The Apple iPhones being purchased under the County's purchased at $199.00 for new phones with a two (2) service with AT &T are $ ( year serer P P ear contract. At the time the audit was conducted the County had sixty-three (63) Apple iPhones totaling ($12,537.00). During examination of the billings it was difficult and impossible at times to identify for whom an iPhone was purchased. Neither the auditor nor Technical Services could identify the exact user for some purchases. The auditor did reconcile all of the purchases of equipment from AT &T for the period July 20, 2008 through September 19, 2009 to equipment currently listed on the County's AT &T account. Considering the dollar amount of the equipment and the service that goes along with the equipment, it would be appropriate for recordkeeping purposes to inventory/track at least the iphones that the County is purchasing. IPhones are not kept on hand they are ordered when needed, but other less expensive Nextel telephones are kept on hand as well as accessories for both the iphones and Nextel phones. No physical inventory of phones and accessories on hand is maintained. Recommendation(s): 1. Monroe County should develop policies and procedures for the management and safeguarding of County issued cellular telephones. 2. Adequate records for iPhone purchases and assignments must be maintained to properly account for iPhone inventory. County Administrator's Response: County staff is in the process of revising and updating existing policies and procedures for the issuance and use of cellular telephones by County employees. County issued cellular telephones do not reach the cost threshold of $1,000.00 for tracking assets maintained by the County. The County is not required to maintain an inventory tracking system for cellular telephones. Technical Services maintains an electronic database for computers, servers, equipment purchase requests, contracts and work orders. This system has been modified to include electronic forms for cellular telephone requests, activations and inventory. Each new cellular telephone issued to an employee will have its phone number, serial number and other identifying information recorded in this database. 9 G. Lack of policy for replacement of County purchased /issued cellular telephones when damaged by the employee. Finding: There is no policy or procedure for the replacement of County purchased /issued cellular telephones when damaged by the employee. The Apple iPhones being purchased under the County's cellular service with AT &T are purchased at $199.00 for new phones with a two (2) year contract. If an employee damages and /or loses an iPhone the County must replace it at a higher price usually $299.00 or $399.00 if it's within the two (2) year contract period. At the time the audit was conducted the County had replaced at least seven (7) Apple iPhones that could be traced at a cost of $2,494.00. Recommendation(s): 1. Monroe County should develop policies and procedures for the management and safeguarding of County issued cellular telephones, specifically addressing the employee's responsibility for safeguarding employee owned equipment in their possession and their responsibility for any replacement cost. County Administrator's Response: County staff is in the process of revising and updating existing policies and procedures for the issuance and use of cellular telephones by County employees. Part of this revision process includes data lost or damage cellular telephones. Each case where an employee has damaged a cellular telephone and requires a replacement will be reviewed by Technical Services in conjunction with the Department Head. If an employee is found to be negligent, then the employee must reimburse the County for the cost of a replacement phone. 10 H. Separation of duties regarding the custody and control of cellular telephones is not adequate. Finding: The Technical Services Senior Administrator handles the ordering of cellular telephones, the physical control of on hand cellular telephones and accessories, the activation and termination of cellular service and the approval of cellular service bills for submittal to accounts payable for payment and recording. The Deputy County Administrator does sign off on the cellular bills before submittal to accounts payable for payment. Key duties and responsibilities in authorizing, processing, recording and reviewing transactions should be separated among individuals to the greatest extent possible. Recommendation(s): 1. Monroe County should develop policies and procedures for the management and safeguarding of County issued cellular telephones. 2. There should be a separation of duties concerning cellular telephones. 3. Department Directors should review their department's cellular telephone bill copies for updates and /or corrections on a monthly basis. County Administrator's Response: IPhones ordered by Technical Services are activated by the Senior Systems Analyst in Key West, not the Senior Administrator of Technical Services. These phones require activation through a special copy of Apple's iTunes software to which the Senior Administrator of Technical Services does not have access. Regular cellular telephones are activated by the Senior Administrator of Technical Services. The County Administrator is satisfied with the distribution of responsibilities with regards to cellular telephones. Review of cellular telephone billing by the Senior Administrator of Technical Services with signatory authority by the Deputy County Administrator is sufficient review for cellular telephone billing. 11 I. Cellular telephone billings are not submitted for payment to the Clerk's Finance Department in a timely manner. Finding: The auditor found twelve (12) instances in which the cellular telephone billings were submitted for payment to the Clerk's Finance Department after the due date of the bill. In five (5) instances the billings were more than thirty (30) days overdue. The auditor discovered one (1) instance in which there was a billing that had not been submitted for payment at all. That billing was requested from the cellular provider and will be submitted for payment to the Clerk's Finance Department. Unfortunately, this will be done after the close of Fiscal Year 2009 and will not be expensed in the correct fiscal year. Administrative Instruction 4401.4 (I) states "Due to the short time span between receipt of a BellSouth invoice and the payment due date, timely approval of the bill and /or the Information Systems invoice is REQUIRED." See Exhibit B — Monroe County Administrative Instruction 4401.4. Recommendation(s): 1. Monroe County should develop policies and procedures for the management and safeguarding of County issued cellular telephones. 2. Monroe County Management should adhere to Administrative Instruction 4401.4 (G) concerning cellular telephone billing. County Administrator's Response: County staff is in the process of reviewing the current payment procedures and processing of cellular telephone invoices by the County. 12 VI. EXHIBITS EXHIBIT A ADMINISTRATIVE INSTRUCTION 4403.2 BOARD OF COUNTY CNIlVII.SSIONERS r.7,1 •-• r_ MAYOR Shirley Freeman, District 3 OUNTY MON ROE -� � v Mayor Pro tem George Neugent, District 2 KEY WEST F LORIDA 33040 ,, Wilhelmina Harvey, District 1 (305) 294-4641 • r4 •fir r . Nora Williams, District 4 te ` — .♦L '� �' .�i'1 Mary Kay Reich, District 5 ur •��\ 4 OFFICE OF THE COUNTY ADMINISTRATOR Key West, Florida MONROE COUNTY ADMINISTRATIVE INSTRUCTION 4403.2 Date: August 28, 2000 Subject: Use of Cellular Telephones Effective Date: August 28, 2000 (1) Background: Monroe County has provided cellular telephones for official and emergency use in the field. Utilization of County equipment for personal gain or convenience is a violation of County policies and Florida Statutes. The wise and prudent use of the cellular telephone is required in order to be fiscally responsible; therefore, Monroe County shall develop guidelines for the use of cellular telephones. (2) Purpose: The purpose of this instruction is to establish standardized guidelines to limit use of cellular telephones for official and emergency use only. (3) Cancellation: This Instruction is to remain continuously in effect unless specifically revised or cancelled. (4) Instructions: Utilization of County purchased cellular telephones and related equipment is for the purpose intended. A. It is the intention of the Board of County Commissioners to provide cellular telephones for official and emergency communication use only. The cellular telephones may be utilized for personal telephone calls BY EXCEPTION ONLY and must be documented. (5) Action: A. All cellular phones must be approved by Information Systems before acquisition. B. Attached form must be filled out and submitted before phones will be issued. M.C.A. Inst. 4403.2 September 1, 2000 Page Two C. Monroe County issued cellular telephones shall be used for official county business and emergency communications use only. D. Information Systems Department has developed and distributed Administrative Instruction 4401.3 Telecommunications Procedures which includes instructions for the limitation and utilization of County cellular telephones for official County business and emergency communication use only. Said instruction has been distributed to all Department Heads and Division Directors. All employees assigned or utilizing a County issued cellular phone shall be fully cognizant of the contents of Administrative Instruction 4401.3 James L. Roberts County Administrator Distribution: List II1 Onginator: IAS ONO ' Review: September 1, 2002 V/1 1'^ GENERAL SERVICES - MANAGEMENT (( Lisa Druckemiller Monroe County Information Systems Communications CELLULAR TELEPHONE REQUEST 1200 Truman Ave , Suite 211 Coordinator Key West, Florida 33040 (305) 295 -5100 DATE Phone (305) 295-5110 Fax (305) 295-5105 "DEPARTMENTS ARE RESPONSIBLE FOR ALL CHARGES INCURRED FROM PURCHASE OF A CELLULAR PHONE" Circle Cellular Request: Circle Cellular Type: New - Upgrade - Lost - Return TURN ON NEW SERVICE ONLY Mobile - Transportable - Portable Accessories: Battery _ Charger Adapter _ Carrying Case _ Cellular Customer: Customer's Title: Date Phone requested: Department: Customer Extension: Billing Address: Dept. Acct. Code: Dept's. Release #: Cellular Phone #: Explain the nature of the requesting user's job and justification: In which area of the county (or beyond) will the service operate? Estimate type of Air Time: Within County Limits: 8:00 am 5:00 pm YES NO 5:00 pm - 12:00 am YES NO 12:00 am - 8:00 am YES NO Estimate type of Air Time: Outside County Limits: 8:00 am 5:00 pm YES NO 5:00 pm - 12:00 am YES NO 12:00 am - 8:00 am YES NO If Mobile Unit ONLY indicate where unit will be installed _ Privately Owned Vehicle _ County Owned Vehicle Tag # Vehicle # This order must be approved by the following authorized signatures prior to processing. DEPARTMENT DIRECTOR: COUNTY ADMINISTRATOR: PICKED UP BY / DATE: EXHIBIT B ADMINISTRATIVE INSTRUCTION 4401.4 ti;; r _— BOARD OF COUNTY COMMISSIONERS -- -, - � � 116! ''rte = MAYOR Shirley Freeman, District 3 O _ ...de 7, ,, Mayor Pro tem George Neugent, District 2 KEY WEST FLORIDA 33040 -''. : ' � ' • . Wilhelmina Harvey, District 1 (305)294-4641 ' . '4 Nora Williams, District 4 �'�'' r' �- Mary Kay Reich, District 5 >1 OFFICE OF THE COUNTY ADMINISTRATOR Key West, Florida MONROE COUNTY ADMINISTRATIVE INSTRUCTION 4401.4 Date: August 22, 2000 Subject: Monroe County TeleCommunications Procedures Effective Date: August 22, 2000 (1) Background: The Clerk of the Courts Internal Audit Department completed a comprehensive audit of the County's Telecommunications System. These policies are a direct result of audit findings and the Administration's determination to correct any and all problems found in the current system. (2) Purpose: To ensure validity of the County's telecommunications policies and to ensure that future audits do not result in these findings. (3) Cancellation: This Instruction is to remain continuously in effect unless specifically revised or cancelled. (4) Instructions: A. BellSouth has been instructed to place a third party block on all County phones and staff is notified that these calls are no longer acceptable for ANY reason. B. It is the responsibility of each Department Head to adequately verify ALL long distance calls billed to their departments. C. Employees are instructed that calling cards are for business calls ONLY and that calls made while traveling to "check in with home" are the employee's personal responsibility and are NOT to be charged on County calling cards. D. All Purchase Orders must be approved by Information Systems. E. Staff is also notified that personal calls from their desk are discouraged and are allowed in emergency situations only. Charges for all calls of a personal nature are to be reimbursed to the County with the checks made payable to Monroe County Board of County Commissioners (BOCC). M.C.A. Inst. 4401.4 August 22, 2000 Page Two F. In order to keep the County phone directory current, each department is to provide Information Systems with all changes of extensions as they occur. Should a department receive a phone bill or extension summary form with incorrect information, please xerox a copy, note the changes and forward the copy to Information Systems so they can update their records. G. When Information Systems invoices for calls on the County's "Club Bill ", the signed invoice with the page of the billing attached is to be returned to Information Systems per the instructions on the invoice. This allows Information Systems to update their records and keeps the departments from receiving second notices /past due invoices. IN NO INSTANCE should these invoices be submitted directly to Finance; they must be returned to Information Systems with Phone Verification Logs attached. H. When signing BellSouth invoices to certify for payment, always sign at the top of the invoice — not on the tear -off section, which is remitted with the check to BellSouth. When the signature is placed on the tear -off section and sent to BellSouth with the payment, there is no auditable signature on file with the Finance Department, which approves payment. I. Due to the short time span between receipt of a BellSouth invoice and the payment due date, timely approval of the bill and/or the Information Systems invoice is REQUIRED. J. Information Systems "spot checks" phone bills /phone calls to ensure the business purpose of the call. This results as a direct recommendation of the comprehensive audit. K. Information Systems has the sole responsibility for the approval and ordering of ALL telephone equipment. Telephone equipment and line issues: County systems are linked by Nortel equipment. It takes a specialized knowledge of systems and networking which allows for better control of cost and compatibility by Information Systems. The 911 Coordinator should be allowed to handle the 911 system and coordination with the Monroe County Sheriff Department. L. Information Systems has the sole responsibility for the approval of Purchase Orders and ordering of ALL computer hardware and software. Information Systems has the sole authority to install, modify, or delete computer equipment, operating systems, and applications software. No other County employee is authorized, without specific advance written approval from Information Systems, to install, delete, or modify in any way County computer equipment or software. M. All departments who maintain County records and data on computer systems are required to follow established industry practices for maintenance and backup of such data. Information Systems will provide assistance to requesting departments for the development of proper security, backup, and recovery of County records and data. M.C.A. Inst. 4401.4 August 22, 2000 Page THREE N. All departments are expected to keep copies of invoices of all County approved and installed software as proof of purchase and license in keeping with Federal copyright laws. 0. Any unauthorized installation, deletion, or modification of computer equipment or software is a serious violation, and will be treated as such, subject to disciplinary action. This is due to the critical nature of County owned and operated computer systems, the danger of malicious tampering and/or virus attacks and possible violations of Federal copyright laws. (5) Action: All Division Directors/Department Heads are to implement the above cited policy and procedures on the effective date of this instruction and take appropriate action to insure that all employees are fully cognizant • the contents of this instruction. James L. Roberts County Administrator Distribution: List VI ^' ` ( Originator: ODA2Sat'S NC ` 15 L Review: Date: September 1, 2002 EXHIBIT C COUNTY ADMINISTRATOR'S RESPONSE OUNTYFMONROE - �_ � : �'' KEY WEST F LORIDA 33040 BOARD OF COUNTY COMMISSIONERS . , , (305) 294 -4641 i1 ; i � r.� '�� ' " ~ Mayor Sylvia J. Murptiy, District 5 @i�lt. -J�!' , . Mayor Pro Tem Heather Carruthers, District 3 sr . s , , .1 Kim Wigington, District 1 '" �'i George Neugent, District 2 Mario Di Gennaro, District 4 i i.,4 31 e � ' e 3 OFFICE of the COUNTY ADMINISTRATOR Key West, Florida To: Danny L. Kolhage Clerk of the Circuit Court Date: April 1, 2010 Subject: Response to Draft Audit Report of Monroe County Cellular Telecommunications Policies and Procedures Dear Mr. Kolhage, The County Administrator's Office in consultation with the County Attorney's Office has reviewed your draft Audit Report of Monroe County Cellular Telecommunications Policies and Procedures. We draw your attention to our responses which follow closely the findings and conclusions of the Audit. A. Monroe County does not have updated policies and procedures to effectively administer personal use of cellular telephones by County employees. County staff is in the process of revising and updating existing policies and procedures for the issuance and use of cellular telephones by County employees. Once Administrative Instruction 4403.2 has been updated, new copies will be provided to each employee. After reading the updated instruction, the employee will be required to sign an acknowledgement form that they understand the County's policy regarding cellular telephones. All new cellular telephones issued to County employees will require a signed acknowledgement that the employee understands the current policy regarding cellular telephones. B. Cellular telephone request documentation is not being completed as per Monroe County Administrative Instruction 4403.2. Technical Services is revising the cellular telephone request policies and procedures to provide an electronic means for requesting a cellular telephone, approving said requests, recording the i serial number and other identifying information in the database as a new cellular telephone is issued. Once these changes have been completed, Administrative Instruction 4403.2 will be updated to reflect the changes. If a department requests a new cellular telephone, a work order form is filled out by the requesting department and routed to Technical Services for approval. Once approved, the telephone is ordered from the approved vendor and then activated. Upon activation, the phone number, phone serial number and other identifying information is recorded in the database. C. Cellular telephone accounts are not disconnected when an employee separates from the County. All active cellular telephones are the responsibility of the department to whom they are issued. A department head may reissue a cellular telephone to another employee after an employee has separated from the County. As part of the separation process, Technical Services shall review the asset database and ensure that a cellular telephone assigned to a separated employee is either reassigned to another employee or returned to Technical Services for deactivation. D. Unused cellular telephone accounts are not being disconnected. All active cellular telephones are the responsibility of the department to whom they are issued. A department head should notify Technical Services. As part of the separation process, Technical Services shall review the asset database and ensure that a cellular telephone assigned to a separated employee is either reassigned to another employee or returned to Technical Services for deactivation. E. Cellular telephone billings are not being reviewed by Department Directors for accuracy. Cellular telephone billing records are reviewed by the Senior Administrator of Technical Services for an errors, irregularities or misuse. If any issue is identified, the appropriate Department Director is notified and provided copies of the pertinent records for follow up with the employee. The Senior Administrator of Technical Services is an expert at reviewing cellular telephone billings and most qualified to review bills for errors. Department Directors do not have the necessary expertise to be able to review their department bills. F. Technical Services does not maintain an inventory tracking system of County cellular telephones purchased. County staff is in the process of revising and updating existing policies and procedures for the issuance and use of cellular telephones by County employees. County issued cellular telephones do not reach the cost threshold of $1,000.00 for tracking assets maintained by the County. The County is not required to maintain an inventory tracking system for cellular telephones. Technical Services maintains an electronic database for computers, servers, equipment purchase requests, contracts and work orders. This system has been modified to include electronic forms for cellular telephone requests, activations and inventory. Each new cellular telephone issued to an employee will have its phone number, serial number and other identifying information recorded in this database. G. There are no policies and procedures for the replacement of cellular telephones damaged by employees. County staff is in the process of revising and updating existing policies and procedures for the issuance and use of cellular telephones by County employees. Part of this revision process includes data lost or damage cellular telephones. Each case where an employee has damaged a cellular telephone and requires a replacement will be reviewed by Technical Services in conjunction with the Department Head. If an employee is found to be negligent, then the employee must reimburse the County for the cost of a replacement phone. H. There is not adequate separation of duties in the area of cellular telephones. Technical Services, Senior Administrator handles most of the duties pertaining to cellular telephones. IPhones ordered by Technical Services are activated by the Senior Systems Analyst in Key West, not the Senior Administrator of Technical Services. These phones require activation through a special copy of Apple's iTunes software to which the Senior Administrator of Technical Services does not have access. Regular cellular telephones are activated by the Senior Administrator of Technical Services. The County Administrator is satisfied with the distribution of responsibilities with regards to cellular telephones. Review of cellular telephone billing by the Senior Administrator of Technical Services with signatory authority by the Deputy County Administrator is sufficient review for cellular telephone billing. I. Cellular telephone bills are not submitted to Accounts Payable for payment in a timely manner. County staff is in the process of reviewing the current payment procedures and processing of cellular telephone invoices by the County. Sincerely , C �j.c '7( L< aaL Roman Gastesi County Administrator