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Title: Management Audits Of Utility Fleet Operations
Author: Salvatore L. Bibona
Source: American Gas Association 1992
Year Published: 1992
Abstract: Management audits are a methodical examination of the utilitys efforts to plan, organize, coordinate, direct, and control the companys activities. They focus not merely on the results of management efforts but also on the management processes used to achieve results. This paper describes the audit process, the contents of a typical audit report, and the areas that are reviewed. The auditor will note significant trends over time and may use comparisons to industry averages to support findings. Most important, the auditor will check for the existence, use, and adequacy of management controls in place. In short, the fleet manager must demonstrate that he or she is actually managing the operation through formal goals, objectives, processes, information systems, and control techniques. A utility fleet manager can prepare for an audit by reviewing the results of other audits, especially those by the same firm that will audit his/her utility assessing the strengths and weaknesses of his/her department and developing strategies to deal with areas that need improvement. The manager can take corrective action, study the problem now, or deal with it in the future according to priority. The manager may also receive training in interviewing, information control, and report review techniques. If difficulties do arise from the audit, professional consulting assistance may be needed to either challenge the auditors recommendations or assist in implementing them.

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