Audit Recommendation Follow-Upas of December 31, 2023
Photo: Matthew Roth, Wiki Commons
Michael C. Houston
City Auditor
Table of Contents
Introduction to the Office
Background
What We Found
How to Use the Report
Questions
The Purpose of City Auditor’s Office
Mission: The Office of the City Auditor advocates good City government for all Oaklanders by independently and objectively assessing City programs and services, making recommendations to improve them, and publicly reporting the results.
Our vision is to achieve an effective, efficient, equitable, ethical, and accountable City government that is data-driven, responsive to the most pressing needs of residents, and supportive of the collective well-being of Oaklanders.
What we do in the City Auditor’s Office
The Office’s work shines light on City operations and programs so Oakland residents, businesses, and officials can see:
what their government does,
how well their government performs, and
how their government can improve.
The Office conducts the following work:
Performance Audits
Investigations
Ballot Measure Analyses
Special Requests
Recommendation Follow-Up
What we do in the City Auditor’s Office
The City Auditor’s Office issues performance audits to independently and objectively assess the efficiency, effectiveness, and equity of City services and, based on a thorough, evidence-based review, makes recommendations to improve City processes.
Our Office and audits follow generally accepted government auditing standards set by the U.S. Comptroller General and federal Government Accountability Office. Those standards require:
Independence from the City Administration
Objective analysis, free from conflicts of interest or bias Integrity in analysis and communications, such that they are fact-based, non-partisan, honest, and constructive Acting in the public interest, holding accountability for public resources
Background
Performance audits seek to improve City programs and services We aim to audit services and programs of the greatest impact to the City and its residents and business owners Within those audits, we aim to make recommendations constructive and feasible, and based on reliable evidence Our audits have made recommendations designed to improve the effectiveness of encampment management, park maintenance, police overtime, and building inspections for fire safety, among others To retain our independence, we perform analysis and make recommendations, but we rely on the City Administration to implement recommendations from audits
Example Implementation Plan
Measure X Changed the Way Our Office Follows Up on Audits In November 2022, Oakland voters passed Measure X, which revised the City Charter to include, within the City Auditor’s authority and duties, submitting, at a public meeting of the full City Council, a semiannual report to the Council and public on the extent of implementation of recommendations for corrective actions made in the City Auditor's reports.
How this Report is Different
This report covers 265 unique recommendations from 40 performance audits issued over the past 10 years (as of December 31, 2023).
Previously, our Office followed up on recommendations within individual audits, the most recent being the 2022 Oakland Police Department (OPD) Overtime Recommendation Follow-Up Report, which followed up on 21 recommendations.
This report aims to establish a baseline for future audit recommendation follow-up cycles for periods ending June 30 and December 31.
The audit recommendation follow-up cycle will allow the City Administrator, the City Council, and the public to see the progress made in implementing audit recommendations.
What We Found
117 (or 44 Percent) Audit Recommendations Have Been Implemented or Closed Over the Past 10 Years This report covers 265 unique audit recommendations stemming from 40 performance audits over the past 10 years.
The Number of Audit Recommendations Made Varies By Year, Depending on the Number and Types of Audits Completed
Most Open Audit Recommendations are Addressed to Multiple Departments or the City Administrator’s Office
Most of the Open Recommendations Seek to Improve the Efficiency and Effectiveness of City Services
Recurring Mandated Audits See Higher Levels of Implementation, But Risk-Based Performance Audits Have a Greater Chance to Affect Efficiency and Effectiveness and Safeguard Public Resources The City Auditor’s Office has issued 23 mandated audits and 17 risk-based performance audits. The mandated audits have averaged under 5 recommendations per audit, while the risk-based performance audits have averaged about 10 recommendations per audit.
The 2020 audit of the Police Commission and Community Police Review Agency and the 2023 audit of Measure Q made up 57 recommendations, or 56 percent, of all mandated audit recommendations over the last 10 years.
Mandated Audit Recommendations Have Been Implemented at a Higher Rate Risk-Based Performance Audits Focus More on Efficiency and Effectiveness
How to Use this Report
First cycle aims to set a baseline
Next report will be as of June 30, 2024
Overall summary
Shows the overall number of audits and audit recommendations, and their intended benefits Shows the City Administration’s overall progress on implementing audit recommendations to date Gives a sense for the number of recommendations in each department Gives a sense for the number of recommendations by intended outcomes Appendix A summarizes recommendation implementation by report Appendix B provides detailed status updates for each recommendation made
Appendices Show Recommendations By Audit and Individual Status Updates
Questions?
Follow Us/Read Our Reports
www.oaklandauditor.com
Contact: [email protected]