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Comptroller audit finds special charges and assessments process largely effective; recommends clearer letters, test files and version control
Summary
An internal audit of Milwaukee special charges and assessments concluded the process is "operating effectively overall" but identified two process weaknesses — missing official letters/test files and file balancing/version-control gaps — and recommended updated instructions, annual training and a separate shared drive.
A city comptroller audit presented Jan. 15 to the Finance and Personnel Committee found Milwaukee’s controls for processing special charges and assessments were generally adequate but identified two areas needing procedural fixes.
The audit, covering February 1, 2023 through January 31, 2024, was requested by the treasurer’s office and reviewed $58 million of posted charges and assessments in 2023. Adriana Molina, audit manager, and senior auditor Becca Vine told the committee the audit tested training, file-transfer processes and interdepartmental invoicing procedures across departments that upload special-charge files, including Milwaukee Water Works, DPW, the assessor’s office, Department of Neighborhood Services (DNS) and others.
Comptroller Bill Christensen opened the presentation and thanked Molina and Vine. The auditors concluded "the adequacy and effectiveness of the special charges and assessments process is operating effectively overall," but reported two findings. The first: the treasurer’s office did not consistently receive official letters from divisions nor the expected test files that accompany staged uploads. "We recommended that they update the letter of instruction," Molina said, adding the office also suggested an annual training and increased collaboration with the assessor’s office.
The second finding related to missing test-phase files and occasional overwrites in a shared drive. The auditors recommended creating a separate shared drive with version control and reviewing access rights. "They did create another share drive so that there is version control of the files," Molina reported, and the treasurer’s office implemented some recommended changes at the end of the audit.
Committee members asked whether the missing items had caused inaccurate bills; auditors and staff said sampling showed no inaccuracies in final posted amounts. Vine emphasized the issues were process-related: ensuring divisions upload timely test files and attached explanatory letters so the treasurer can document and reconcile differences earlier in the file cycle.
The committee moved to place the comptroller’s communication and the audit on file without objection.
