Quarterly Audit and Performance
Review Report
FY 2023-24, Q4
August 27, 2024
Irella Blackwood, Audit Bureau Director
1 FY 2023-24 Audit Plan Status
Audits and Assessments To Date
Status Count
Completed 24
In Progress 14
Upcoming 5
Total 43
2 Completed In Progress Upcoming
Q4 Audits Completed and Reports Issued
Audit / Assessment Oversight Body Report Date
California Arrearage Payment Program
(CAPP) Audit
CA Community
Services Division 4/12/2024
Inventory Management Performance
Assessment
SFPUC, Audit
Bureau 4/23/2024
City Nonprofit Suppliers’ Compliance With
State Charitable Trusts Registry CSA, Controller 6/12/2024 3 4
Spotlight: SFPUC Audit Planning Process
Audit Planning Partners
• SFPUC Enterprises and Bureaus
• Controller’s Office, City Services Auditor
• Audit Division
• City Performance
• Board of Supervisors’ Budget and Legislative Analyst
• Revenue Bond Oversight Committee
• Other Oversight Bodies
Risk Assessment
High, Medium, Low risks from audit perspective
Open CSA Audits and Recommendations
5 # Audit Title
Report
Issued
Date
Open
Rec
Total
Rec
Months
Open
%
Complete
Target
Close
Date
Revenue Lease Audit: Crystal Springs Golf Partners, LP
1 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 15 0% 7/10/2024
Revenue Bond Oversight Audit, Phase II
2 The San Francisco Public Utilities Commission Spent Revenue Bond Funds for Allowable Purposes but Should Strengthen Its Compliance and Monitoring Controls
9/5/2023 3 3 9 0% 7/10/2024
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 3 0% 12/31/2024
Total 14 14 0%
6 FY 2024-25, Q1 Outlook
Completing
• Chapter 6 Delegated Authority Audit
• BOS Budget & Legislative Analys t, Conflicts of Interest Audit • BOS Budget & Legislative Analyst, Work Orders Audit
• Annual Physical Inventory Counts FY 2023-24
• Post Audit, CY 2023
• EPA Cyber Security Guidance Assessment
• Wholesale Revenue Requirement: Stat ement of Changes in Balancing Account, FY 2022-23
7 FY 2024-25, Q1 Outlook (Cont.)
Upcoming
• Revenue Lease Audit: Mission Valley Rock
• Customer Assistance Program, Post-Enrollment Verification • EPA Cyber Security Assessment
THANK YOU
Feedback & Questions?
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