Word Test Out Material/w00_cumexam_council.xlsx City of Floma Council MembersSalutationFirst NameLast NameMrs.JenniferDoyleMr.DavidDawsonMr.RobertMosleyDr.JeremyRoy Word Test Out Material/w00_cumexam_data.docx City of Floma Fiscal Year 2018 Audit ReportExecutive Summary Introduction This audit report was prepared to satisfy the City of Floma Charter’s requirement to have an external, independent, and qualified auditor annually examine its operations. The stated goal of the audit is to provide the citizens of the city with assurance that the city’s resources are being managed in accordance with local, state, and federal regulations. The information presented in this audit report was compiled from data found in public records, transaction and management databases used by municipal software applications, and personal interviews of city employees. The data was reviewed for consistency and compliance with Generally Accepted Accounting Principles for state and local governments. Analysis of the data was then conducted to determine where opportunities for improved efficiencies exist. The result of the audit can be found below. It includes specific findings by city department, supporting tables, and general recommendations.City Departments Public Safety (Police and Fire) The analysis of the personnel expenditures of both public safety agencies found that overall costs can be reduced by hiring additional police officers and firefighters. Calculations to support this conclusion can be found in Table 1 below. The current spending on overtime warrants the net addition of two police officers and one firefighter in fiscal year 2019. The population growth of the city is noted, and as such, additional hires should be anticipated in each of the following two years. The hires required to maintain proper personnel levels in the police force and fire department will be financially covered by the expected increase in city tax revenue commensurate with the population growth. Utilities The acquisition of smart electricity meters has continued at a steady pace throughout 2018. We observed delays in the installation and proper configuration of the smart meters, which causes unnecessary inconvenience for citizens. The city personnel tasked with the implementation of the smart meters has not received sufficient training to complete the project within the allotted time frame. The utility department should organize additional training sessions for the two supervisors so that they may in turn train their employees. This training is to focus on efficient installation of the meters and connection of the meters to the central utility computer system. Until such training is completed, it is not advisable to continue installation of the new meters to avoid disruptions and costly rework. Waste Management The Waste Management Department has not made any plans to address the city’s landfill capacity. The landfill is expected to reach its designed capacity in Q2, 2020. Several.

1. Word Test Out Material/w00_cumexam_council.xlsx
City of Floma Council MembersSalutationFirst NameLast
NameMrs.JenniferDoyleMr.DavidDawsonMr.RobertMosleyDr.J
eremyRoy
Word Test Out Material/w00_cumexam_data.docx
City of Floma
Fiscal Year 2018 Audit ReportExecutive Summary
Introduction
This audit report was prepared to satisfy the City of Floma
Charter’s requirement to have an external, independent, and
qualified auditor annually examine its operations. The stated
goal of the audit is to provide the citizens of the city with
assurance that the city’s resources are being managed in
accordance with local, state, and federal regulations.
The information presented in this audit report was compiled
from data found in public records, transaction and management
databases used by municipal software applications, and personal
interviews of city employees. The data was reviewed for
consistency and compliance with Generally Accepted
Accounting Principles for state and local governments. Analysis
of the data was then conducted to determine where opportunities
for improved efficiencies exist.
The result of the audit can be found below. It includes specific
findings by city department, supporting tables, and general
recommendations.City Departments
Public Safety (Police and Fire)
The analysis of the personnel expenditures of both public safety
agencies found that overall costs can be reduced by hiring
additional police officers and firefighters. Calculations to
support this conclusion can be found in Table 1 below. The
current spending on overtime warrants the net addition of two

2. police officers and one firefighter in fiscal year 2019.
The population growth of the city is noted, and as such,
additional hires should be anticipated in each of the following
two years. The hires required to maintain proper personnel
levels in the police force and fire department will be financially
covered by the expected increase in city tax revenue
commensurate with the population growth.
Utilities
The acquisition of smart electricity meters has continued at a
steady pace throughout 2018. We observed delays in the
installation and proper configuration of the smart meters, which
causes unnecessary inconvenience for citizens. The city
personnel tasked with the implementation of the smart meters
has not received sufficient training to complete the project
within the allotted time frame.
The utility department should organize additional training
sessions for the two supervisors so that they may in turn train
their employees. This training is to focus on efficient
installation of the meters and connection of the meters to the
central utility computer system. Until such training is
completed, it is not advisable to continue installation of the new
meters to avoid disruptions and costly rework.
Waste Management
The Waste Management Department has not made any plans to
address the city’s landfill capacity. The landfill is expected to
reach its designed capacity in Q2, 2020. Several alternative
approaches to waste management are possible. In order to enact
them in a manner that will not cause disruption or violation of
EPA regulations, planning must commence in the next few
months.
A significant opportunity for addressing the landfill capacity
challenge can be found in the expansion of the recycling
program. Recycling facilities for municipalities the size of the
City of Floma can generally be managed in a cost-neutral

3. manner; thus expansion will not require an increase in the
department’s budget.
Parks and Recreation
The Parks and Recreation (P&R) Department has finished fiscal
year 2018 with a deficit, which is entirely attributable to the
costs associated with the repairs of baseball and soccer fields
after unusually heavy summer storms.
Future years are expected to continue to bring inclement
weather at rates higher than those seen in the past. Therefore,
the department’s risk management strategy must be reviewed
and updated to reflect updated forecasts of severe weather
patterns.
Administration (Finance, Human Resources, Information
Technology, and Mayor)
The various city departments responsible for administration
were evaluated as a whole. This has highlighted the lack of
smooth coordination between some departments. This
breakdown is the result of employees having taken on tasks that
are not directly related to their job duties. Employees who are
performing such tasks may lack the necessary qualifications and
often do not give priority to those tasks.Supporting Tables
Department
Average Fulltime Employee Count
Average Hours Worked Per Week
Average Overtime per Week
Recommended New Hires
Fire Department
55
2,242
42
1
Police Department
52
2,175

4. 95
2
General Recommendations
While our audit has not revealed any indications of fraud or
abuse, some instances of wasteful spending have been
uncovered. This wasteful spending can be reduced by
implementing a few low-impact changes. Those changes are
detailed in the following paragraphs.
First, the orientation of new city employees and ongoing
dissemination of policies that relate to spending should be
improved to reduce instances of accidental waste.
Second, the appointment of a city manager position will allow
for monitoring of the implementation of the recommendations
provided for each agency. A city manager would also absorb
duties currently carried out by personnel in administrative
departments, which would allow them to focus on their core
tasks.
Lastly, the experiences of the P&R Department should serve as
a warning to other departments as well. As incidents of natural
disasters increase, so will the funds needed to respond to them.
Word Test Out Material/w00_cumexam_exec.docx
This audit of the departments and agencies of the City of Floma
was completed for the fiscal year 2018. The public auditing
team at Garcia, Yung & Carter spent two weeks gathering
information from public records, city databases, and in-person
interviews.
Each city department’s financial status was evaluated in light of
its activities. We attempt to provide clear and actionable
guidance to the department managers and city council by
providing recommendations only for those issues we have found
to be the most pressing. For the Public Safety departments, the

5. hiring of additional personnel is the most significant issue. The
utilities department can reduce waste and enhance service by
better managing the smart meter project. Waste management
must begin planning for the time when the city’s landfill will
reach capacity. Parks and Recreation’s risk management must
be brought in alignment with severe weather expectations.
As a result of our audit, there are also some city-wide
recommendations included; the most important of which is to
improve the communication of existing policy.
Word Test Out
Material/w00_cumexam_instruction.docxPrepared Exam
Exploring Microsoft Word 2016, Volume 1
City of Floma Audit Report
Your skills with Microsoft Word are highly regarded by the
partners in the consulting firm that hired you. You are tasked
with finishing the 2018 annual audit report for the City of
Floma. The audit report has been completed by consultants and
the lead consultant wrote an executive summary. You will insert
the executive summary in the report, format the report
professionally and prepare a mail merge to the city council
members that includes a link to the report.
Document Formatting
a. Open w00_cumexam_data and save it as
w00_cumexam_LastFirst.
b. Begin by inserting a cover page which serves as the city’s
document standard. Choose the Whisp cover page. Type Fiscal
Year 2018 Audit Report in the Document title placeholder.
Delete the Document subtitle, Date, and Author placeholders.
Type Garcia, Yung & Carter, Auditors in the Company name
placeholder.
c. Change the document’s color scheme to Yellow Orange.
d. Delete the first two paragraphs on page two.

6. e. In the blank paragraph under the heading Executive
Summary, insert the text from the document
w00_cumexam_exec. Delete the blank paragraph above the
heading Introduction.
f. Create a header with Fiscal Year 2018 Audit Report centered
and City of Floma right aligned. Create a 3 pt bottom paragraph
border in Light Yellow, Background 2, Darker 10%.
g. Insert an Accent Bar 1Bottom of Page page number. Ensure
that the header and footer on the first page are different and
have no text in them.
h. Modify the line spacing of the Normal style to 1.5. Add a
first line indent of 0.3”.
i. Modify the styles Heading 1 and Heading 2 to remove the
first line indent.
Organize Data in Tables
j. Insert a blank paragraph at the end of the document. Select
the heading Supporting Tables on page three and the table
underneath and move them to the bottom of the document.
Insert a page break before the heading Supporting Tables.
k. Select the table under the heading Supporting Tables and
apply the style No Spacing.
l. Add a table caption below the table with the text Table 1:
Overtime analysis. The label Table 1 is added by Word.
m. Apply the Plain Table 3 table style.
n. Replace the hyphen in Full-time in row 1, column 2 with a
non-breaking hyphen.
o. Bottom left align the text in row 1, column 1. Bottom right
align the text in all but the first column of row 1.
p. Adjust the width of column 1 so that the words Police
Department do no break across two lines. Equally distribute the
width of the other columns.
q. Merge the cells in columns 1 through 4 in the bottom row of
the table. Type the text Total New Hires: (include the colon) in
the merged cell. Right-align the text.
r. Insert a formula in row 4, column 5 to calculate the total new
hires. Delete the comment left by Carter.

7. s. Review the document for spelling and grammar errors. Ignore
all occurrences of the word Floma.
Improve Document Structure using References
t. Insert a Table of Contents before the heading Executive
Summary. Choose Automatic Table 2. Modify the styles TOC 1
and TOC 2 to remove the first line indent.
u. Insert the following Document From Web site citation before
the period ending the sentence The data was reviewed in the
second paragraph below the heading Introduction:
Corporate Author: U.S. Government Accountability Office
Name of Web Page: Government Auditing Standards: 2011
Revision
Year: 2011
Month: December
Day: 1
URL: http://www.gao.gov/products/GAO-12-331G
Create a Mail Merge to Send the Executive Summary
v. Share the audit report document online and get a link.
w. Open w00_cumexam_letter and save it as
w00_cumexam_letter_LastFirst.
x. Paste the link to the audit report document at the end of the
line that starts with You may access.
y. Conduct a mail merge using the City of Floma Council
Members sheet of the w00_cumexam_council Excel file as the
data source.
z. Delete the word Dear on the first line, and then insert a
greeting line using the format Dear Mr. Randall. Match the field
Courtesy Title to Salutation. Preview the results.
aa. At the end of the letter, add two blank paragraphs. Leave the
first blank. Type JoAnna Carter, CPA, insert a line break, and
then type Lead Auditor.
ab. Complete the merge of the document producing a new
document with four pages. Save the merged document as
w00_cumexam_merged_LastFirst.
ac. Save and close all files. Based on your instructor’s
directions, submit the following: w00_cumexam_LastFirst (the

8. audit report)
w00_cumexam_letter_LastFirst (the mail merge document)
w00_cumexam_merged_LastFirst (the merged letters)
Copyright © 2017 Pearson Education,Inc.
Word Test Out Material/w00_cumexam_letter.docx
Dear
We are pleased to present you with the 2018 audit report for the
City of Floma in accordance with your annual audit
requirements
We owe thanks to the employees of the City of Floma, and
especially those in the Comptroller’s Office and the Mayor’s
Office, for their cooperation. The time they spent providing
information and interviews is appreciated.
You may access the completed audit report at the following
URL:
It is our sincere wish that the audit report will provide valuable
guidance to the managers of the city departments, the city
council and the mayor. It was our pleasure to conduct this audit
and we look forward to future engagements with the City of
Floma.
On behalf of the public auditing team at Garcia, Yung & Carter,