BRASS is the City’s critical financial infrastructure. In 2021, the City processed approximately $1.1 billion through this procurement and accounts payable system. Because of the serious issues in the prior audit reports and the critical nature of BRASS, the OIG deemed it necessary to conduct this audit to determine if BRASS resolved those past issues and if the new internal controls were designed and implemented properly and operating effectively.
What the OIG Found:
The OIG reviewed procurement and disbursements information from July 1, 2020 through September 30, 2020 and found the City made significant improvements and implemented critical internal controls that operated effectively. The OIG noted:
The City implemented proper segregation of duties within BRASS. The Purchasing and Accounts Payable Departments properlyapproved the necessary procurement and disbursement documents (e.g. requisitions, purchase orders (POs), invoices, etc.) and those approvals were issued by different employees.
BRASS contained an appropriate audit trail. BRASS adequately documented when purchases were created and approved, and by whom. Contracts, POs, invoices, disbursements, and related documents were maintained in BRASS and easily accessible.