Purchasing and Maintenance of Assets

djacobs43
May 25
2 min read

Updated: Nov 25

Progress Tracker

Discovery

Planning

Field Work

Reporting

Start Date: 5/25/25

Pre-Audit Report

Purpose

This pre-audit report highlights key risks in how the City of Tulsa purchases, tracks, and maintains its assets (buildings, vehicles, equipment, software, and more).

This report is an early step in the audit process. The Audit Manager in charge will use it to scope and narrow the upcoming audit plan, focusing on the areas of highest risk and greatest potential for improvement. This report is not a list of audit findings, but rather a list of top risks to be considered when determining the final scope of the Purchasing and Maintenance of Assets review. Risks that are not selected for review in the Purchasing and Maintenance of Assets report will be added to the backlog for potential future audits.

Methodology

This pre-audit report was created based on information gathered from:

Interviews with 16 City Department Heads
Community Feedback (129 comments across social media platforms including Instagram, Facebook, LinkedIn, and Reddit)
A review of 30 other cities' audits for comparison

Top Risks

Top Questions to Consider when Determining Audit Scope:

Do we have one reliable record of all City Assets?
Are asset records spread across multiple systems, making it hard to know what the city owns and who is responsible?
Is preventative maintenance being done on time?
Are backlogs and underfunding delaying maintenance of assets such as buildings and roads, leading to more breakdowns and higher long-term costs?
Are City vehicles being used efficiently throughout their lifecycle?
Do delays in outfitting and repairing vehicles shorten warranty coverage and reduce fleet availability?
Do departments know which purchasing method to use?
Is there confusion surrounding contracts, bids, and cost evaluations within city departments which slows down purchases and increases the risks of poor outcomes?
Are goods and services properly inspected before payment?
Is there a lack of consistent inspection of purchases that leads to receiving the wrong product and weakened warranty protection?
Are software and subscription contracts well managed and renewed on time?
Is the City at risk of service outages and inaccurate financial reporting due to renewal mix-ups and inconsistent accounting for IT subscriptions?
Are City departments too dependent on a concentration of vendors?
Are bottlenecks, higher costs, and delays being created due to the City relying on sole providers, especially ones located far away?
Do 311 complaints translate into real work orders?
Are resident complaints about things like lighting or sidewalks always tracked or incorporated into plans for repair?
Are surplus assets kept secure and properly documented?
Are weak custody controls and inconsistent documentation increasing the risk of loss, disputes, and public mistrust around assets like retired city vehicles, parks equipment, and more?

About this Audit

Focus of the Audit

Determine whether the City of Tulsa's processes for purchasing and maintaining assets are efficient, cost-effective, and aligned with best practices to ensure accountability, proper stewardship, and long-term performance of the asset.