Quarterly Audit and Performance
Review Report
FY 2023-24, Q3
May 28, 2024
Irella Blackwood, Audit Bureau Director
1 FY 2023-24 Audit Plan Status
Audits and Assessments To Date
Status Count
Completed 21
In Progress 11
Upcoming 6
Total 38
2 Upcoming
16%
Completed
55%In Progress
29%
Completed In Progress Upcoming
Q3 Audits Completed and Reports Issued
Audit / Assessment Oversight Body Report Date
Annual Comprehensive Financial Report,
FY 2022-23 SFPUC, Finance 1/26/2024
Popular Annual Financial Report,
FY 2022-23 SFPUC, Finance 1/26/2024
Critical Infrastructure Protection and
Operations and Planning Reliability
Standards Audit
WECC/NERC 2/6/2024
Single Audit Report, FY 2022-23 CSA, Controller 2/23/2024 Public Integrity Assessment: Procurements CSA, Controller 3/27/2024 3 4
Audit Spotlight: Audit Bureau Inventory
Performance Assessment
Objective: To assess the status and effectiveness of inventory policies and procedures across facilities at all enterprises and identify areas of opportunity for improvement.
Methodology: The project involved collection of policy and procedure documentation, interviews with staff remotely and via in-person site visits, and review and analysis of annual inventory count audits from the prior four years.
Results: A report was completed in April 2024 and will be included in the next Quarterly Audit and Performance Review report.
Open CSA Audits and Recommendations
5 # Audit Title
Report
Issued
Date
Open
Rec
Total
Rec
Months
Open
%
Complete
Target
Close
Date
SSIP CS-165 Program Management Contract Audit
1 Although Its Sewer System Improvement Program Management Consultant Complied With Contract Terms, the San Francisco Public Utilities Commission Should Improve Its Contract Management
2/16/2023 0 15 10 100% 3/31/2024
Revenue Lease Audit: Crystal Springs Golf Partners, LP
2 Crystal Springs Golf Partners, L.P., Paid Rent Owed for 2019 Through 2021, but a Few Improvements Can Strengthen
SFPUC’s Lease Administration
3/9/2023 8 8 12 0% 6/30/2024
Public Integrity Assessment: Procurement
3 Criminal Conduct by Former San Francisco Public Utilities Commission General Manager Harlan Kelly
Undermined the Integrity of City Procurements Despite Existing Rules Governing Gifts, Disclosures, and Sole Source Waivers 3/27/2024 3 3 0 0% 9/27/2024
Total 11 26 58%
6 FY 2023-24, Q4 Outlook
Completing
• Chapter 6 Delegated Authority Audit
• BLA Conflicts of Interest Audit
• Inventory Performance Assessment
• 2021 CAPP Audit
7 FY 2023-24, Q4 Outlook (Cont.)
Upcoming
• Revenue Lease Audit: Mission Valley Rock
• Annual Physical Inventory Counts, FY 2023-24
THANK YOU
Feedback & Questions?
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