View Report — Oakland City Council, May 21, 2024

Acting City Auditor
Michael C. Houston, MPP, CIA
March 21, 2024

AUDIT RECOMMENDATION FOLLOW-UP
AS OF DECEMBER 31, 2023
Photo: Matthew Roth, WikiCommons

Independent City Auditor. Serving Oakland With Integrity.

Office of the City Auditor
1 Frank H. Ogawa Plaza · 4th Floor, City Hall · Oakland, CA 94612 (510) 238-3378
[email protected]

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@OaklandAuditor Office of the City Auditor, Oakland, CA

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Oakland’s City Auditor is an elected official that works for, and reports to, the residents of Oakland.

The Auditor’s job is to provide oversight to the City’s activities. The Auditor has the authority to access and audit City financial and administrative records, plus the policies and procedures of all City agencies and departments.

To make sure this work is done objectively and without bias, the City Auditor is not connected to any other City department and has no day -to-day financial management or accounting duties for the City of Oakland. This autonomy allows for independent analyses, ensuring tax dollars and other resources serve the public interest.

Ofﬁce of the City Auditor

CITY HALL · ONE FRANK H. OGAWA PLAZA 4TH FLOOR · OAKLAND CALIFORNIA 94612

Michael C. Houston, MPP, CIA
Ac�ng City Auditor

(510) 238-3378
FAX (510) 238-7640
TDD (510) 238-3254
www.oaklandauditor.com

March 21, 2024

RESIDENTS OF OAKLAND

HONORABLE MAYOR

HONORABLE CITY COUNCIL

HONORABLE CITY ATTORNEY

CITY ADMINISTRATOR

RE: Audit Recommenda�on Follow-Up Report

Dear Residents of Oakland, Mayor Thao, Council President Bas, Honorable Councilmembers, City Atorney Parker, and City Administrator Johnson,

Our Oﬃce has completed the ﬁrst semiannual Audit Recommenda�on Follow-Up Report, which provides the statuses of open audit recommenda�ons as of December 31, 2023.

This report represents a new process for the City. In November 2022, Oakland voters passed Measure X, which revised the City Charter to include, within the City Auditor’s authority and du�es, “submi�ng, at a public mee�ng of the full City Council, a semiannual report to the Council and public on the extent of implementa�on of recommenda�ons for correc�ve ac�ons made in the City Auditor's reports.”1 To this end, our Oﬃce reviewed all audit recommenda�ons issued within the last 10 years, as of December 2023. We will con�nue repor�ng on open recommenda�ons semiannually for periods ending June 30th and December 31st.

Prior to this comprehensive semiannual repor�ng process, our Oﬃce followed up on recommenda�ons within audits indiv idually, the most recent being the 2022 Oakland Police Department (OPD) Over�me Recommenda�on Follow-Up Report.
2 With this new report format, we aim to keep the Administra�on, residents, their elected oﬃcials, and other stakeholders informed about the implementa�on status of all audit recommenda�ons. While our Oﬃce independently reviews the performance of the City in providing services to residents, we rely on the Administra�on to make the opera�onal changes necessary to meet our common goals to ward equitable, eﬀec�ve, and eﬃcient City services to Oakland residents, business owners, and visitors.

1 Oakland City Charter Sec�on 403(4)
2 htps://www.oaklandauditor.com/wp-content/uploads/2022/01/20220113_OPD-Over�me-Recommenda�on- Follow-up-Report-on-2019-OPD-Over�me-Audit-1.pdf

Audit Recommenda�on Follow-Up
March 21, 2024

Page 2 ends

This report covers 2 65 unique audit recommenda�ons stemming from 40 performance audits. As of December 31, 2023, the Administra�on has implemented 117, or 44 percent of those recommenda�ons.3 Of the 265 unique audit recommenda�ons, 148 recommenda�ons remain pending, 62 of which have been par�ally implemented.

In this report, we have provided charts summarizing the implementa�on status by age, department, report, and intended beneﬁt, and have atached a summary and the status update for all recommenda�ons as of this cycle (see Appendix A and B).

We would like to thank the staﬀ from each of the departments that provided us with informa�on and suppor�ng documenta�on for this report. Their valuable �me and eﬀorts are greatly appreciated. In addi�on, we would like to thank the City Administra�on for their coopera�on and commitment in establishing a process to regularly follow up on, and priori�ze the implementa�on of, the recommenda�ons of the City Auditor’s Oﬃce.

Respec�ully,

Michael C. Houston
Ac�ng City Auditor

3 As a note, the Administra�on may have implemented recommenda�ons from audits preda�ng the ten-year period reviewed. With this ﬁrst comprehensive audit recommenda�on follow-up report, we aimed to establish a baseline for future review cycles. To this end, we reviewed recommenda�ons from audit reports issued between 2014 and the end of 2023. Future cycles will con�nue to follow up on open audit recommenda�ons within this report and include newly issued audit recommenda�ons from reports issued a�er this ini�al review period.

TABLE OF CONTENTS

Independent City Auditor. Serving Oakland With Integrity.

REPORT HIGHLIGHTS ............................................................................................................................................ 1 REPORT RESULTS .................................................................................................................................................. 2 Departments Have Implemented 44 Percent of Recommendations Made in the Last 10 Years .................. 2 148 Audit Recommendations Are Still Open .................................................................................................. 3 Audit Recommendations Reduce Costs, Create Efficiencies, Improve Effectiveness, Support Equity, Safeguard Public Resources, Assure Legal Compliance, and Promote Transparency and Accountability ................................................................................................................................................................. 4 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 ........... 5 Conclusion ...................................................................................................................................................... 7 APPENDICES .......................................................................................................................................................... 8 Appendix A: Summary of Recommendation Status by Report ..................................................................... 8 Appendix B: Current Status of All Audit Recommendations ........................................................................ 12

TABLE OF EXHIBITS

Independent City Auditor. Serving Oakland With Integrity.

Exhibit 1: The Number of Audit Recommendations Made Varies By Year, Depending on the Number and Types of Audits Completed ........................................................................................................................... 2 Exhibit 2: 117 (or 44 Percent) Audit Recommendations Have Been Implemented or Closed ..................... 3 Exhibit 3: Most Open Audit Recommendations are Addressed to Multiple Departments or the City Administrator’s Office ................................................................................................................................... 4 Exhibit 4: Most of the Open Recommendations Seek to Improve the Efficiency and Effectiveness of City Services. ........................................................................................................................................................ 5 Exhibit 5: Mandated Audit Recommendations Are Implemented at a Higher Proportion Than Risk-Based Performance Audits ..................................................................................................................................... 6 Exhibit 6: Risk-Based Performance Audits Focus More on Efficiency and Effectiveness and Safeguarding Public Resources, While Mandated Audits Focus on Compliance and Transparency and Accountability .. 7

Independent City Auditor. Serving Oakland With Integrity.

Audit Recommendation Follow-Up Report
As of December 31, 2023

Background
In November 2022, Oakland voters passed Measure X, which revised the City Charter to include, within the City Auditor’s authority and du�es, “submi�ng, at a public mee�ng of the full City Council, a semiannual report to the Council and public on the extent of implementa�on of recommenda�ons for correc�ve ac�ons made in the City Auditor's reports.” Prior to this comprehensive semiannual report, our Oﬃce followed up on recommenda�ons within audits individually. This report covers 265 unique audit recommenda�ons stemming from 40 performance audits issued in the ten -year period ending December 31, 2023. This report aims to establish a baseline for future audit recommenda�on follow-up cycles for periods ending June 30 and December 31.

What We Found
As of December 31, 2023, the City Administra�on has implemented 117, or 44 percent, of the 265 unique audit recommenda�ons issued in the past 10 years. An addi�onal 62 audit recommenda�ons have been par�ally implemented and 86 have not yet been implemented. Of the open recommenda�ons (that have been par�ally or not yet implemented), the majority (59) are addressed to mul�ple departments, with the second most (25) to the City Administrator’s Oﬃce.

Most of the open recommenda�ons (78) seek to improve the eﬃciency and eﬀec�veness of City services by improving service outcomes, saving staﬀ �me, or streamlining processes. Other recommenda�ons aim to improve transparency and accountability (22), compliance with laws and contracts (21), the safeguarding of public resource (17), economic beneﬁts to the City through increased revenues or reduced costs (6), and equitable service delivery (4). Last, we noted that recommenda�ons stemming from recurring mandated audits have a higher rate of implementa�on, but some of those audits also yielded repeat recommenda�ons or no recommenda�ons, and fewer recommenda�ons overall.

What We Recommend
This report is informa�onal. It reports on the status of audit recommenda�ons already issued and does not include any new recommenda�ons. This recommenda�on follow-up report serves as a reminder to the City Administra�on that open audit recommenda�ons represent opportuni�es to make speciﬁc opera�onal and policy changes that will result in more equitable, eﬀec�ve, and eﬃcient City services to Oakland residents, businesses, and visitors.

REPORT HIGHLIGHTS

REPORT RESULTS

2 The City Charter assigns the City Auditor’s Oﬃce the power and duty to audit all programs of the City, including the Port, boards, and commissions, and make recommenda�ons to the City Administrator. To this end, t he City Auditor’s Oﬃce issues performance audits to independently and objec�vely assess the eﬃciency, eﬀec�veness, and equity of City services and , based on a thorough, evidence-based review, makes recommenda�ons to improve City processes. Our audits follow Government Audi�ng S tandards set by the U nited States Comptroller General, which ensure the integrity and objec�vity of our analysis and recommenda�ons.1 Departments Have Implemented 44 Percent of Recommenda�ons Made in the Last 10 Years
Over the last ten years, the City Auditor’s Oﬃce has issued 40 performance audits , making 265 unique audit recommenda�ons.2 Of the recommenda�ons made over the past 10 years, 117 (or 44 percent) have been implemented or closed. 3 148 recommenda�ons (or 56 percent) are considered par�ally implemented or not implemented.

Exhibit 1: The Number of Audit Recommenda�ons Made Varies By Year, Depending on the Number and Types of Audits Completed

Source: Auditor analysis of recommenda�ons from audit reports issued from 2014 through 2023.

1 www.gao.gov/yellowbook
2 This count reﬂects unique audit recommenda�ons. Prior to this comprehensive, semiannual audit recommenda�on follow up report, the City Auditor’s Oﬃce would follow up on individual audits, which some�mes led to repeat recommenda�ons when a department had not yet implemented an earlier recommenda�on. For example, three Financial Condi�on audits had the same four recommenda�ons (for a total of twelve recommenda�ons between the three reports). Over the last 10 years, there have been a total of 21 repeat recommenda�ons with 16 of them par�ally or not implemented. Three audits (2016 Measure M, 2016 Measure N, and 2019 Business Tax Refunds) had no recommenda�ons.
3 We consider an audit recommenda�on closed when the audit recommenda�on is no longer applicable. In the past 10 years, there have been seven recommenda�ons closed. 0 10
20 30
40 50
60 70
80 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Not Implemented
Partially Implemented
Implemented/Closed

REPORT RESULTS

3 Exhibit 2: 117 (or 44 Percent) Audit Recommenda�ons Have Been Implemented or Closed

Source: Auditor analysis of recommenda�ons from audit reports issued from 2014 through 2023.

Examples of implemented recommenda�ons include:
• Management within the Rent Adjustment Program adopted a comprehensive outreach plan that included seminars and workshops, increased presence at community events, topical informa�on sheets for both tenants and landlords , as well as other strategies to inform renters and landlords of their rights under the Rent Adjustment Program and promote successful dispute resolu�on . (Recommendation 7 f ro m t h e audit of the Rent Adjustment Program, 2016)
• The Police Commission hired a Chief of Staﬀ to help with day-to-day responsibili�es as well as work on the implementa�on of an annual work plan and strategic plan. (Recommendation 1 from the a udit of the Oakland Police Com mission and Community Police Review Agency, 2020)
• The Fire Preven�on Bureau implemented performance goals, including the goal to inspect 100 percent of State-mandated facili�es and implemented systems to monitor and report on that goal. In 2022, the Bureau nearly tripled its inspec�ons of State-mandated facili�es. (Recommendation 1 from the audit of the Fire Prevention Bureau, 2020) 148 Audit Recommenda�ons Are S�ll Open
Of the 148 recommenda�ons that are s�ll open, 62 (42 percent) are par�ally implemented and 86 (58 percent) are not implemented. The City Administrator’s Oﬃce (CAO) has the most open audit recommenda�ons addressed to a single department, with 25 s�ll pending implementa�on. Most recommenda�ons are addressed to mul�ple departments, as shown in Exhibit 3 on the next page.

A few examples of not yet or par�ally implemented recommenda�ons include:
• A recommenda�on that the Community Police Review Agency develop policies and procedures for inves�ga�ons is classiﬁed as par�ally implemented because the department has demonstrated it is working on standard opera�ng procedures and an inves�ga�on manual, even though it has not published them yet . (Recommendation 20 from the audit of the Oakland Police Commission and Community Police Review Agency, 2020)
• A recommenda�on that the Oakland Police Department con�nue to hire, train, and retain 911 dispatchers is classiﬁed as par�ally implemented because while the department has made progress, it is s�ll working to achieve its budgeted staﬃng levels. (Recommendation 2 from the audit of the OPD 911 Call Operations, 2017)
117 62 86
Implemented/Closed Partially Implemented Not Implemented

REPORT RESULTS

4 • A recommenda�on that the Fire Preven�on Bureau adopt a set of standard opera�ng procedures for inspec�ons is classiﬁed as not implemented because the bureau has not yet established standard procedures for inspec�ons. (Recommendation 13 from the audit of the Fire Prevention Bureau, 2020)
Appendix B details the status of each open audit recommenda�on and the departments responsible for their implementa�on.

Exhibit 3: Most Open Audit Recommenda�ons are Addressed to Mul�ple Departments or the City Administrator’s Oﬃce

Source: Auditor analysis of open audit recommenda�ons issued fro m 2014 through 2023. Note: CPRA stands for Community Police Review Agency.

Audit Recommenda�ons Reduce Costs, Create Eﬃciencies, Improve Eﬀec�veness, Support Equity, Safeguard Public Resources, Assure Legal Compliance, and Promote Transparency and Accountability Audit recommenda�ons seek to improve government performance. To understand the impact of recommenda�ons when implemented, we have categorized each by their intended beneﬁt:
• Economic Beneﬁts: The recommenda�on iden�ﬁes opportuni�es to increase revenues or reduce costs.
• Eﬃciency and Eﬀec�veness: The recommenda�on iden�ﬁes opportuni�es to improve service outcomes, save staﬀ �me, or streamline processes. • Equity: The recommenda�on promotes equitable access to, or distribu�on of, City resources.
• Safeguarding Public Resources: The recommenda�on protects against poten�al fraud, waste, or mismanagement through improvements in internal controls. 1 3 4 4 5 5
9 10 10 13
25 59
Commission on
Homelessness
Public Ethics
Commission
Department of
Transportation
Police
Commission
Police
Department
Public Works
CPRA
Human
Services
Finance
Fire
Department
City
Administrator's
Office
Multiple
Open Audit Recommendations
Partially Implemented Not Implemented

REPORT RESULTS

5 • Compliance: The recommenda�on helps to ensure that City opera�ons mee t requirements of laws, regula�ons, ordinances and resolu�ons, policies, or contractual language.
• Transparency and Accountability: The recommenda�on enables greater public oversight of City programs and resources.

Exhibit 4: Most of the Open Recommenda�ons Seek to Improve the Eﬃciency and Eﬀec�veness of City Services

Source: Auditor analysis of open audit recommenda�ons issued from 2014 through 2023.

Recurring Mandated Audits See Higher Levels of Implementa�on, But Risk- Based Performance Audits Have a Greater Chance to Aﬀect Eﬃciency and Eﬀec�veness and Safeguard Public Resources
The City Auditor’s Oﬃce conducts mandated and risk-based performance audits. Mandated audits are based on City ordinance or other legisla�on and recur. The risk-based audits that the Oﬃce completes are iden�ﬁed based on community concerns, exis�ng or emerging risks, risks that have a ﬁnancial or budget impact, and risks associated with service delivery.4 Over the last 10 years, the City Auditor’s Oﬃce has issued 23 mandated audits and 17 risk-based performance audits. The mandated audits have averaged under 5 recommenda�ons per a udit, while the risked-based performance audits have averaged about 10 recommenda�ons per audit.

A larger propor�on of recommenda�ons stemming from mandated audits have been implemented (see Exhibit 5 on the next page). One reason for the higher level of implementa�on is the number of �mes that the Oﬃce audits the program or fund. Typically, the ﬁrst audit our Oﬃce conducts of a program yields the most recommenda�ons. This is demonstrated by the 2020

4 Measure X also amended the City Charter to require the prepara�on of an annual workplan by the City Auditor each August outlining planned audits for the ﬁscal year. See our ﬁrst published audit workplan, including the criteria used to iden�fy programs for review, at htps://www.oaklandauditor.com/reports/all-reports/#report- annualauditworkplan.
4 1
7 16
10 24
5 10
5 12
54 Equity
Economic Benefits
Safeguarding Public Resources
Compliance
Transparency and Accountability
Efficiency and Effectiveness
Partially Implemented Not Implemented

REPORT RESULTS

6 audit of the Police Commission and CPRA and the 2023 audit of Measure Q (The 2020 Parks and Recrea�on Preserva�on, Liter Reduc�on, and Homelessness Support Act ), in which our Oﬃce made 41 and 16 recommenda�ons, respec�vely. Just those two audits make up 56 percent of all mandated audit recommenda�ons over the last 10 years.

Over the past 10 years, the Oﬃce performed ﬁve Limited Public Financing Act (LPFA) audits before the requirement to conduct that was removed in May 2022. Addi�onally, the Oﬃce has conducted four Measure M (Emergency Medical Services Reten�on Act ) and N (Paramedic Services Act ) audits each, three Measure D (Kids First! Oakland Fund for Children and Youth Act) and Business Tax Refund audits, and two Measure Q (Library Services Reten�on and Enhancement Act) audits.5 Exhibit 5: Mandated Audit Recommenda�ons Have Been Implemented at a Higher Propor�on Than Recommenda�ons from Risk-Based Performance Audits

Source: Auditor analysis of recommenda�ons from audit reports issued from 2014 through 2023.

Another reason for greater implementa�on among mandated audits is the emphasis on compliance with City rule s and legisla�on. Risk-based performance audits result in more recommenda�ons on eﬃciency and eﬀec�veness and safeguarding public resources, as shown in Exhibit 6 on the next page.

5 The 2021 Measure Q audit also included the ﬁrst audit of Measure D (the 2018 Oakland Public Library Preserva�on Act).
102
163
Mandated Audits Risk-Based Performance Audits
Implemented/Closed Partially Implemented Not Implemented

REPORT RESULTS

7 Exhibit 6: Risk -Based Performance Audits Focus More on Eﬃciency and Eﬀec�veness and Safeguarding Public Resources, While Mandated Audits Focus on Compliance and Transparency and Accountability

Source: Auditor analysis of recommenda�ons from audit reports issued from 2014 through 2023.

Conclusion
Performance audits are independent and objec�ve analyses that make recommenda�ons to management and those charged with governance and oversight on how to improve the eﬀec�veness, eﬃciency, and equity of City serv ice delivery . The City Auditor’s Oﬃce audits programs and funds based on mandates within the City Charter or ordinances as well as the City Auditor’s considera�on of risk, emerging issues, and community concerns.

While the City Auditor’s Oﬃce independently reviews the performance of the City in providing services to residents, we rely on the City Administra�on to make the opera�onal and policy changes necessary to meet our common goals toward equitable, eﬀec�ve, and eﬃcient City services to Oakland residents, business owners, and visitors.

The intent of this report is to keep the residents and City leaders informed about the implementa�on status of recommenda�ons made by the City Auditor’s Oﬃce. To this end, we welcome any sugges�ons for improving this report to enhance the ability to m onitor the implementa�on of recommenda�ons.

The City Auditor’s Oﬃce would like to thank the City Administrator’s Oﬃce and all the departments for their eﬀorts to implement audit recommenda�ons and for their assistance in compiling this report.
0 7
20 11
28 36
9 2
16 29
14 93
0 10 20 30 40 50 60 70 80 90 100
Economic Benefits
Equity
Transparency and Accountability
Safeguarding Public Resources
Compliance
Efficiency and Effectiveness
Recommendations
Risk-Based Performance Audits
Mandated Audits
8 Audit Recommenda�on Follow-Up Report as of December 31, 2023

Appendix A:

Summary of Recommenda�on Status by Report
(January 1, 2014 – December 31, 2023)
Appendix A: Summary of Recommenda�on Status by Report
key:  implemented  par�ally implemented  not implemented 9 Audit Recommenda�on Follow-Up Report as of December 31, 2023 Year
Published Audit Title Current Recommendation Status
2014 Limited Public Financing Act: November 6, 2012
Election
 3
2014
Measure D Children and Youth Services Baseline
Spending and Set-Aside Requirements for the Kids
First Fund FY 2009-2012
 4
2014 Pension Audit  2
2015 Limited Public Financing Act: November 2014
Election
 2
2015 Measure M Fiscal Years 2009-10 through 2013-14  1 2015 Measure N Fiscal Years 2009-10 through 2013-14  1 2015 Police Overtime for Fiscal Year 2012-13  13 2016 Rent Adjustment Program  10
2016 Payroll Audit & Review of Internal Controls  3
2017 Cash Handling  6
2017 Tax Penalties and Interest Waivers  3
2017 Parking Citation Void Process  9
2017 OPD 911 Call Operations  4
2017 Limited Public Financing Act: 2016 Election Year  17 2017 Zero Waste Request for Proposals  5
2018 Measure M Audit FY 2015-2016 & FY 2016-2017  1
2018 Measure N Audit FY 2015-2016 & FY 2016-2017  1
2018 Measure Q Audit FY 2013-14 through FY 2016-17  2 2018 Measure D Audit FY 2012-13 through 2015-16  3
2018 Business Tax Refunds FY 2013-14 through FY 2016-
17  3
2018 Workforce Development Audit  6
2019 Limited Public Financing Act: 2018 Election Year  4 Appendix A: Summary of Recommenda�on Status by Report
key:  implemented  par�ally implemented  not implemented 10 Audit Recommenda�on Follow-Up Report as of December 31, 2023 Year
Published Audit Title Current Recommendation Status
2019 Oakland Police Department Overtime Audit FY
2014-15 through FY 2017-18
 21
2020 Oakland Police Commission and Community Police
Review Agency
 41
2020 Oakland Fire Department's Fire Prevention Bureau  30 2020 Measure D: Kids First Oakland Fund For Children
and Youth Act Fiscal Years 2016-17 and 2017-18
 1
2020 City of Oakland Financial Condition For Fiscal Years 2012-13 to 2018-19
 4
2021
Library Services Retention and Enhancement Act &
the 2018 Oakland Public Library Preservation Act,
Fiscal Years 2017-18 and 2018-19
 1
2021
The City of Oakland's Homeless Encampment
Management Interventions and Activities for Fiscal
Years 2018-19 and 2019-20
 26
2021 The City of Oakland's Financial Condition for Fiscal Years 2012-13 through 2019-20
 4
2021 Limited Public Financing Act November 2020
Election
 1
2022
The City of Oakland's Homelessness Services: Better
Strategy and Data are Needed for More Effective
and Accountable Service Delivery and Positive
Outcomes for Oakland's Homeless Residents
 30
2022 Performance Audit of Measure N – Paramedic
Services Act
 1
2022 Performance Audit of Measure M – Emergency
Medical Services Retention Act
 2
2023 Business Tax Refunds Audit Fiscal Year 2018-19
through Fiscal Year 2021-22
 1
Appendix A: Summary of Recommenda�on Status by Report
key:  implemented  par�ally implemented  not implemented 11 Audit Recommenda�on Follow-Up Report as of December 31, 2023 Year
Published Audit Title Current Recommendation Status
2023 City of Oakland's Financial Condition Between FY
2012-13 and 2021-22
 4
2023
Measure Q - Budget Transparency, Performance
Management, and Stronger Oversight Needed to
Ensure Oaklanders Benefit from the 2020 Parks and
Recreation Preservation, Litter Reduction, and
Homelessness Support Act
 16

12 Audit Recommenda�on Follow-Up Report as of December 31, 2023

Appendix B:

Current Status of All Audit Recommenda�ons
January 1, 2014 - December 31, 2023

Appendix B: Current Status of All Audit Recommenda�ons
January 1, 2014 - December 31, 2023

13 Audit Recommenda�on Follow-Up Report as of December 31, 2023 Appendix B excludes audit recommenda�ons implemented in prior implementa�on follow-up audits.

Some departments are abbreviated for brevity in Appendix B. Below is a list of abbrevia�ons:

Abbreviated Name Full Name
CAO City Administrator’s Oﬃce
CPRA Civilian Police Review Agency
DOT Department of Transporta�on
DWES Department of Workplace and Employment Standards
EMT Encampment Management Team
HCD Housing and Community Development Department
HRM Human Resources Management
HSD Human Services Department
ITD Informa�on Technology Department
OCA Oﬃce of the City Atorney
OEWD Oakland Economic and Workforce Development Department OFD Oakland Fire Department
OPD Oakland Police Department
OPL Oakland Public Library
OPW Oakland Public Works (Agency)
PBD Planning and Building Department
PEC Public Ethics Commission

Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2014_02
Measure D Children and
Youth Services Baseline
Spending and Set-Aside
Requirements for the Kids
First Fund FY 2009 - 2012
1 Comply with the Measure D baseline spending requirement by increasing its spending on children and youth services to account for its FY 2011-12 shortfall of $982,522. The Administration should work with Office of the City Attorney to determine the appropriate timeline for this allocation.

Closed We have closed this recommendation because it is no longer applicable. Finance 2014_02
Measure D Children and
Youth Services Baseline
Spending and Set-Aside
Requirements for the Kids
First Fund FY 2009 - 2012
2 Establish and implement policies and procedures to help ensure that the City meets Measure D’s annual spending requirement for children and youth services. The policies and procedures should include but not be limited to:
• Guidance to departments on how to track and report spending on children and youth services, including spending through grants.
• Clarification on what expenses are eligible children and youth services, including methodologies that departments may apply for programs, grants, and expenses that do not solely serve children and youth.
• Clarification on the type of documentation needed to support spending on eligible children and youth services, including methodologies using percentage allocations. • Regular oversight of Citywide spending on children and youth services to help ensure the City complies with Measure D spending requirements
Implemented Finance has implemented policies and procedures to address this recommendation. Finance 2014_02
Measure D Children and
Youth Services Baseline
Spending and Set-Aside
Requirements for the Kids
First Fund FY 2009 - 2012
3 Formalize its policies and procedures for calculating the Measure D set-aside, including identifying which revenue sources are restricted and unrestricted, and clarifying when the City should:
• Reconcile its Kids First Fund set-aside.
• Allocate any additional set-aside amounts owed to the Kids First Fund.

Implemented Finance has formalized its policies and procedures to address this recommendation. Finance 2015_01
Limited Public Financing
Act: November 2014
Election
1 Given the positive results of this and prior audits, as well as the level of internal controls put into place by the Executive Director, we recommend that the PEC work with the City Attorney to revise the Municipal Code so that regular post-election audits are no longer required.

Implemented In May 2022, the City Council amended the Municipal Code to no longer require the City Auditor to conduct post-election audits. PEC
2015_01
Limited Public Financing
Act: November 2014
Election
2 The deadline for the candidates to return surplus funds should be revised to better correspond with the State’s final campaign disclosure deadline. Closed We have closed this recommendation because it is no longer applicable. PEC 2016_01 Rent Adjustment Program 2
A content-focused training program should be developed for Board members:
• This program should be scheduled over the course of the year with expected timeframes for completion.
• The training can be presented at regular Board meetings in some cases.

Program management should:
• Track the progress of the training sessions Include completion information and Board member attendance records in the semi-annual report to the Mayor.

Implemented
Staff has developed an ongoing training program for Board members conducted in an open meeting approximately six times a year. Staff have coordinated with the City Attorney’s Office to design and facilitate the curriculum. All new Board members are trained immediately upon being appointed and prior to participating in a Board meeting or appeals panel. Board member attendance is tracked and included in the Rent Adjustment Program Annual Report.

HCD
2016_01 Rent Adjustment Program 3
A communication strategy should be adopted by the Rent Board, which will:
• Allow for ease of access and use for different types of users. • Include internet-based technology. Rent Board preparation materials, including case appeal packets, should be scanned and uploaded to the Program website, rather than mailed to each Rent Board member. The Rent Board should formulate an accessible online public communication strategy that provides interested parties with all appropriate information in advance of the meeting and other relevant staff reports.

Implemented
The Program has transitioned to a paperless agenda process and posts all agendas, and meeting videos and related materials online. The Program digitally provides all board related materials to the members and has appointed staff to serve as a board secretary to facilitate ease of communication between the Program, public, and the appointed board members.

Staff has purchased tablets for board members to use during meetings to display the extensive case files that often accompany appeals hearings. The Program has also created an email list of residents who formerly received packets through the mail and transitioned to sending a link of the electronic packet to the email list.

HCD
Audit Recommendation Follow-Up Report as of December 31, 2023 14 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2016_01 Rent Adjustment Program 5
Temporary staff should be hired to facilitate reducing the backlog. Management must determine the specific resource needs and work towards filling these positions, preferably with experienced personnel, so that minimal training is required. Other management recommendations include:
• Review workflow processes for efficiencies and identify opportunities to leverage staff, limit document handling, and maximize consistent and secure file organization. Management should update policies and procedures accordingly.
• Determine appropriate staffing levels given the current and expected workload and prepare a budget for additional full time personnel expense. Implement a formal, routine quality assurance program to ensure conformance to set standards and compliance with the Code and regulations, and department and City procedures -- a standard in legal practices.

Such a program will identify errors timely and allow for prompt re-training of staff, avoiding time-consuming re-work, and standardize the quality of the work product. • Hearing officers should not conduct on-site inspections of properties. They do not have the expertise to assess non-compliance with building codes or to identify unsafe living conditions. Rather, the Program should contract professional building inspection services in the City’s Planning & Building Department to perform these site inspections, allowing hearing officers to devote their time to case file preparations. • Program management should work with the City Attorney to propose changes to the Code and regulations to eliminate inefficiencies that may be creating delays in adjudicating cases.

Implemented
All backlogs have been eliminated. Staff presented and City Council Adopted an Efficiency Ordinance on which significantly improved programmatic efficiencies related to hearings and the appeals process.

Hearing officers no longer conduct on-site inspections.

HCD
2016_01 Rent Adjustment Program 6
Program management should evaluate the most cost-effective type of automated caseload system given its workflow-one that will allow the Program to track cases, store records electronically, reduce reliance on paper documents, and produce performance metrics and trend analyses used to regularly report on Program activities Implemented
The Program worked with IT to enhance the internal hearings database system to promote greater workflow efficiencies. Additionally, the Program contracted with Onbase to digitize files and create a public facing data search tool. The Program has enhanced and improved our internal filing system and all files are scanned and stored online as opposed to paper files. The Program has also significantly reduced reliance on paper documents and moved to a paperless process as possible. Finally, the Program contracted with 3di to create a client management system to track housing counseling and conduct trend analyses for community engagement. This database will the assist the Program in quality assurance and in monitoring the advice provided to the public. Each database supports and assists the reporting efforts and provides data for the annual report.

HCD
2016_01 Rent Adjustment Program 7
Formulate a strategy to develop a public outreach communication plan. • Develop a curriculum that is based on the current Code written in plain, clear language. • Use innovative ideas to create a broad strategic communication and education plan. • Re-design the Program website using webpage design best practices that include PDF fillable forms for online submission and links to critical information. • Coordinate social media campaigns and other similar content for widespread education of the Program (Facebook, Twitter, and Instagram).
• Host information booths at City public events, housing trade fairs and other industry functions to communicate and hand out Program materials to the public. Other practices that should be considered:
• Develop and distribute brochures, postcards and notices to libraries, city buildings, escrow offices and legal firms that include information on the Program. • Include direct mail inserts with the annual business tax invoice informing recipients of links and references to the Program.

Implemented
Management has adopted an outreach workplan that includes increased public workshops and seminars, increased presence at community events, topical information sheets, information sheets and postcards mailed to both landlords and tenants on relevant rent control issues, the development of a guide to rent control as well as tenant and landlord information packets. Program management has engaged a third party consultant (Housing and Economic Rights Advocates, HERA) to provide outreach, public information and other services to landlords. They conducted landlord drop-in hours and they assist with workshops and seminars. The Program has engaged in an extensive social media campaign in which the Program worked with KBLX to reach a diverse Oakland audience.

HCD
2016_01 Rent Adjustment Program 8
Design a dedicated professional office space for hearings and other public business of the Program that is appropriate for the seriousness of the matters discussed, to include standard security measures (locking doors, security cameras).

Closed
Due to COVID-19, Board meetings are held virtually. Thus, additional security measures are not needed at this time. The Department may continue to push for these improvements, but the City Auditor’s Office will no longer follow up on this issue.

HCD
Audit Recommendation Follow-Up Report as of December 31, 2023 15 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2016_01 Rent Adjustment Program 10
Management should develop and monitor the Program budget in detail, confirming expenditures are accurate and allocations to the Program budget are valid and add value to its operations and stakeholders. Some steps that management should take are:
• Confirm department efficiencies are in place to provide short- and long-term savings for the City, and that resource needs are thoughtfully considered. This is consistent with a budgetary review expected of all City department managers. • Use financial planning tools such as trends, statistics, and economic forecasts to anticipate and estimate how changes in the housing market will impact the Program. Develop a reserve policy for management outlining the disposition of these funds including taxpayer refunds, Program enhancements, or funding future investments in the Program systems and operations.
• Develop a capital investment plan to identify necessary significant investments that will reduce long-term costs.

Implemented
HCD hired a new fiscal manager in early 2021. The fiscal manager created new expenditure and budgeting policies and procedures for the entire department. The City’s Budget Bureau also launched a new budgeting process in spring of 2021 allowing managers more transparency into viewing reports and analyses. The necessary resources and how to allocate them for this activity would flow from a clear scoping and design plan. If the program determines that a fee raise is needed, a consultant would be competitively procured. As part of that assignment, a professional would incorporate broader housing market data and trends to develop a cost benefit analysis of a RAP fee increase.

HCD
2016_02 Payroll Audit & Review of
Internal Controls 2
Payroll Operations should prioritize the revision of Administrative Instruction 555 and submit in a timely manner to the City Administrator for review, approval, and implementation. Not Implemented Finance reports it is currently in the process of reorganizing and filling vacancies in Central Payroll. Once the vacancies are filled, Finance will reassess payroll operations, document procedures, and update Administrative Instructions. AI 555, pertaining to Payroll Adjustment Policies, has not been updated since 2006.

Finance -
Payroll
Operations
2016_02 Payroll Audit & Review of
Internal Controls 3
Review and update AIs the that affect payroll processes and adopt the practice of assigning ownership of AI's to those department directors whose work process are most directly impacted by an AI. Designate Payroll Operations as the central primary entity to establish the internal control framework responsible for the accuracy, validity, and completeness of payroll transactions.

Partially
Implemented
The audit observed that payroll policies within City Administrative Instructions (AIs) were not updated, did not describe current payroll processes, and did not identify an owner responsible for periodically updating the AI to reflect current practices. The management response to the audit stated that AIs 522, 516, 545, and 586 – relating to employee separations, managment leave, vacation buy-back, and direct deposit – would be assigned for updates and that AI 1016, on reporting work time, would be deleted. These policies have not been updated since the audit. The Finance Department reports that it is currently reviewing and assessing AIs that affect payroll processes.

Multiple -
Finance/CAO
2017_01 Cash Handling 1
Management should review key tasks and employees assigned to those tasks to ensure that duties are properly separated so that the risk of errors and misappropriations is mitigated, and employees are cross-trained.

Implemented
The City implemented a new tax revenue record system, the Hdl System, in December 2016.

As part of the implementation of the system, management revised employee permission levels. Cashiers, who process checks, cash, and credit card transactions throughout the day, work in a booth that is locked and the dooralways closed. Each cashier has a unique system log-in which limits their ability to create or amend charges in the system. The Hdl system interfaces with Active Net (the City’s point of sale (POS) software) via the “Magic Pay” function so Hdl charges are automatically transferred to POS for payment, and then into Oracle, which creates controls around potential changes. Once the payment is processed, it is automatically posted to the account in Hdl. At the end of the day, a “Cashier Listing” report is created in Hdl and balanced against the “Cash Summary” report from POS. If the reports match, then the cashier proceeds with closing the POS batch. A supervisor then verifies the reports and monies received by the cashier, and proceeds to “reset” the batch in POS. There is a three-signature verification process. The cashier does the first verification, the supervisor the second verification, and a random staff member is called to perform the third verification. After all three persons sign the report sheet and deposit slips, the cashier scans the checks to the financial institution (Union Bank) and the reset is sent to Treasury.

Except in exceptional circumstances, the Department reports that reset is done at the end of each workday. If for some peculiar reason it is not, it is done first thing the next morning.

Finance -
Revenue and
Tax
Administrator
Audit Recommendation Follow-Up Report as of December 31, 2023 16 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2017_01 Cash Handling 2
Treasury should prepare a listing of employees by department, noting access and request confirmation from department heads as to the accuracy and completeness of the report. In this way, the City can confirm that access rights are current and that retired or departed employees’ access has been turned off.
• Management should ensure that exception reporting is in place and that appropriate procedures are applied to resolve exceptions.
• Management should determine whether Revenue Staff should be able to change revenue amounts in PSI. If so, exception reporting should be developed so that management can review these activities and confirm that changes were made appropriately. • Exceptions in the reconciliation process should be forwarded to a supervisor for follow-up.

Resolutions should be noted in the system for future reference. • A regular review of all user access for POS and PSI must be performed to confirm that permissions granted are appropriate for assigned tasks and that access has been removed for terminated and transferred employees and those on long-term leave.

Implemented
With system permissions, cashiers cannot amend or remove any charges or payments from the Hdl and POS system without supervisor approval. If a payment transaction is processed but later needs a correction, the cashier will notify the supervisor who will review the transaction and determine if a payment void is necessary. If so, then the supervisor voids the payment and charges related to the transaction in both Hdl and POS so that it does not affect the balancing at the end of the day. The staff member who input the charges is then notified and provided with the payment document for correction of the charges. Once the charges are corrected by the staff member, the payment document is resubmitted for processing. Department supervisors/managers notify Treasury staff immediately on employees with POS Access that are terminated, retire, or on long-term leaves of absence.

Finance -
Revenue and
Tax
Administrator,
City Treasurer
2017_01 Cash Handling 3
The documentation used in preparing the reconciliation of deposits in the POS system to the PSI report and the non-PSI revenue should be complete and these documents should be filed and stored for safekeeping. Cashier packet documentation should be verified for completeness to include certain PSI and POS reports, taxpayer payment declarations or applications (e.g. Business Tax declarations) and invoices, credit card receipts, cashier’s adding machine tally tapes, bank deposit slips and the cashier deposit log. Management should confirm that all reporting tools in the PSI system are used to their full capability to enhance the reconciliation process and the integrity of input into the system.

Implemented
At the end of each workday (unless there is an exceptional circumstance) the cashier batch is balanced. The POS “Cash Summary Report” must match exactly what is reflected on the Hdl “Cash Receipt Listing” report, this includes the cash, checks, and credit card monies collected. Three people verify the accuracy of the checks and cash on hand with what is reported on the Cash Summary Report and deposit slip. The money is then stored in the safe for Brinks pick up the following day. The cashier and the supervisor have their unique code to access the safe. The balanced reports are then stored and filed securely inside the cashier booth for three months. After this period, they are boxed and prepared for off-site storage.

The Hdl system maintains a user log. This log records all events that happen in the system including username, action taken, time action occurred and what computer the staff person utilized to create the action.

Finance -
Revenue and
Tax
Administrator
2017_01 Cash Handling 4
Treasury should conduct a daily review of monies collected, based on the reporting from the POS system and compare to deposits submitted to Treasury. Treasury staff should contact cashiers to remind them to submit their deposits. Treasury should work with the Revenue management and City Administrator to update the Administrative Instruction 1002, which was last revised in 2008. City managers should ensure that the procedures outlined in this instruction represent up-to-date cash handling practices and appropriate security measures for monies collected at City locations.

Partially
Implemented
At the end of each workday (unless there is an exceptional circumstance that prevents the balancing of the batch i.e. emergencies where one must evacuate the building, cashier not balancing even after supervisor assistance, connectivity trouble with Hdl/POS systems, etc.) the cashier batch is balanced. The POS “Cash Summary Report” must match exactly what is reflected on the Hdl “Cash Receipt Listing” report, this includes the cash, checks and credit card monies collected. Three people verify the accuracy of the checks and cash on hand with what is reported on the Cash Summary Report and deposit slip. The money is then stored in the safe for Brinks pick up the following day. The cashier and the supervisor have their unique code to access the safe. The balanced reports are then stored and filed securely inside the cashier booth for three months. After this period, they are boxed and prepared for off-site storage. The Hdl system maintains a user log. This log records all events that happen in the system including username, action taken, time action occurred and what computer the staff person utilized to create the action.

Finance -
Revenue and
Tax
Administrator,
City Treasurer
2017_01 Cash Handling 5
Cashiers at all locations must use a standard reconciliation process at the end of each day or at the close-out of activity. This includes reconciliation to the PSI report as well as non-PSI revenue. The supervisor’s review of the cashier’s reconciliation must be thorough and include and confirm the following: Ensure a reconciliation has been performed between POS and PSI/Non-PSI activity. All documents are included in the deposit reconciliation and support the amounts included in POS and PSI. The supervisory review should be performed after the PSI report has been ‘merged’ which is a final document that cannot be altered after review. Cashier’s cancellations are authorized and documented.

Implemented The Revenue Management Bureau’s procedures address the closing process.

Finance -
Revenue and
Tax
Administrator
Audit Recommendation Follow-Up Report as of December 31, 2023 17 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2017_01 Cash Handling 6
Management should adjust staffing schedules and work assignments so that the business license reports can be reviewed thoroughly and timely throughout the year. Business License PSI reports showing exceptions, such as unpaid taxes, should be escalated for further action before submission to the vendor for printing of business license certificates.

Partially
Implemented
The Department reports that this has been implemented but as of December 2023, our Office has not received support for its implementation.

Finance -
Revenue and
Tax
Administrator
2017_02 Tax Penalties and Interest
Waivers 1
Management should update or develop formal fee waiver policies and procedures with approval by the City Administrator so that:
• Waivers are authorized and approved by the Director of Finance, with documentation prior to granting them
• Training should be provided to all Revenue staff, emphasizing the compliance requirements for waivers
Implemented The Administration established a new policy for waiving fees in January 2022.

Finance -
Revenue and
Tax
Administrator
2017_02 Tax Penalties and Interest
Waivers 2
The current system workflow should be re-designed so that waivers cannot be processed without proper authorization. Formal training should be provided to authorized users to ensure that waivers are coded appropriately, and that sufficient evidence of authorization is retained and scanned into the system. This will allow waivers to be tracked and monitored so that the system can provide regular reporting to management. This also allows the Revenue Administrator to certify all transactions are in compliance with policies and procedures. Management must ensure that all employees are provided the appropriate access to systems according to assigned tasks and that the ability to waive fees is properly restricted to authorized staff and adequately monitored to reduce the likelihood of fraudulent waivers. Revenue staff should not have the ability to adjust taxpayer amounts owed without management approval. Revenue staff should not have the ability to prepare and bill tax invoices without management authorization.

Implemented
The new policy assigns responsibility to the Finance Director for waiving fees up to $5,000 and the City Administrator approves fees for more than $5,000. Training and reporting on waivers is addressed in the policies and procedures.

Finance -
Revenue and
Tax
Administrator
2017_02
Tax Penalties and Interest
Waivers 3
Revenue’s waiver policy, currently in draft form should be expanded to include: • Designated waiver approval authority (for example, the Director of Finance may approve waivers up to $5,000, the City Administrator over $5,000); and any instance where dual approval is required
• Reporting requirements to City Administrator and City Council (for example, monthly cumulative waivers reports to the City Administrator, quarterly and annual cumulative waivers reports to City Council)
• Assurance that waiver language in the policy conforms to the Oakland Municipal Code Procedure manuals should be developed to include:
• Requirements for proper waiver approval documentation • Examples where waivers are appropriate and inappropriate • Description of Revenue’s quality review process to ensure that waivers are granted to taxpayers in compliance with the Code and policies and procedures Implemented The waiver policy addresses this recommendation.

Finance -
Revenue and
Tax
Administrator
2017_03 Parking Citation Void
Process 1
Develop metrics and benchmarking to establish an expected rate of errors that is reasonable, considering the technology available through the eTIMS® system, the workload of Oakland’s Parking Technicians, and other relevant factors.

Implemented
When the audit was performed Parking Citation Assistance was in the Finance Department and Parking Citation Enforcement was in OPD. Since the audit was performed Parking Enforcement was transferred to DOT. To address this recommendation, DOT developed metrics to assess the void rates. Prior to the audit the void rate was 1.8 percent per month.

In 2019, the void rates averaged 1 percent per month, which is less than the International Parking Institute’s goal of 2 percent per month. Staffing issues in the Parking Unit has limited its ability to perform more analysis. Now, that it has filled vacancies, DOT plans to continue the analyses it was performing prior to the pandemic.

DOT
2017_03 Parking Citation Void
Process 2 Eliminate the Driver Arrived program, as all City meters were updated to include a grace period. Closed We have closed this recommendation because it is no longer applicable.

DOT - Parking &
Mobility
Division
Manager
Audit Recommendation Follow-Up Report as of December 31, 2023 18 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2017_03 Parking Citation Void
Process 3 Determine the appropriate use of ZVOIDZ, update all related written procedures, and provide training to ensure this practice is used as intended.

Partially
Implemented
The ZVOIDZ process is used when a Parknig Control Technician (PCT) initiates a citation but the driver of the vehicle arrives. The PCT cannot the void the citation and must complete the process. In the required car license field, the PCT enters a “dummy license, ZVOIDZ.

According to DOT, it has contacted other traffic enforcement agencies to learn best practices. One potential option is to allow the PCT to undo the citation, once the process has been started. This would eliminate the need for this process.

This recommendation will be fully implemented when DOT establishes a new process to eliminate the need for ZVOIDZ.

DOT - Parking &
Mobility
Division
Manager
2017_03 Parking Citation Void
Process 4 Work with the eTIMS® vendor to leverage existing features and reporting modules to identify the most useful reports for managing the Parking Enforcement Unit. Implemented As of November 2021, all of the Finance Parking Operation has moved to DOT including contracts all under the same umbrella. Now that Parking Enforcement manager and supervisors are at full strength, the supervisor receives monthly citation issuance report to review and analysis performance.

DOT
2017_03 Parking Citation Void
Process 5
Management should review the standard reporting modules of the eTims® to identify those most useful to its management and supervisory team and implement a process to use these reports in the management of the Parking Enforcement Unit.

Implemented
As of November 2021, all of the Finance Parking Operation has moved to DOT including contracts under the same umbrella. Now that Parking Enforcement manager and supervisors are at full strength, the supervisor receives monthly citation issuance report to review and analysis performance.

DOT
2017_03 Parking Citation Void
Process 6
Develop specific criteria for those assigned the eTims® access rights, and identify explicit permission levels, so that employees have the necessary tools to perform their duties, but access is limited based on need.

Partially
Implemented
The Department reports that it has requested a meeting to discuss access rights among other things with the City's contractor. As of December 2023, the Department has not provided support for this recommendation.

DOT
2017_03 Parking Citation Void
Process 7
Management should establish a procedure to regularly review the listing of employees with access rights to ensure they are current and appropriate, decreasing the risk of fraudulent activity.

DOT - Parking &
Mobility
Division
Manager
2017_03 Parking Citation Void
Process 8
Update and distribute policies and procedures at least annually and whenever there is a significant process change to ensure compliance with regulations and internal protocols.

Clearly define the criteria and processes for approving void requests.

Implemented DOT has established written standard operating procedures manual. DOT 2017_03 Parking Citation Void
Process 9
Develop a training program so that 1) a structured curriculum is designed for Parking Technicians, supervisors, and managers to include relevant regulations and practices; 2) the training manual includes specific and ‘real-life’ examples of scenarios encountered in the field, and 3) there is a robust instructional manual for the mobile hand-held devices.

Not Implemented As of December 2023, the Department has not provided support for this recommendation.

DOT - Parking &
Mobility
Division
Manager
2017_04 OPD 911 Call Operations 1
Management should continue to report 9-1-1 answering time statistics and carry out remediation plans so that emergency calls are answered within standard requirements. This is especially important as the department implements the transition to accepting all wireless, mobile 9-1-1 calls within the City of Oakland by the end of 2018.

Partially
Implemented
Call answering speeds are calculated monthly and posted to the City’s website on a quarterly basis. The continual staffing deficit hinders the Communication Division’s ability to meet the mandated answering speeds.

This recommendation will be considered fully implemented when the Communications Division is able to consistently meet its standard of answering 95 percent of its calls within 15 seconds. In the first three months of 2023, the Communications Division answered approximately 55 percent of its calls within 15 seconds.

OPD
Audit Recommendation Follow-Up Report as of December 31, 2023 19 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2017_04 OPD 911 Call Operations 2
Continue to improve recruiting, hiring, training, and retention of staff. • Return Human Resources (HR) functions to the Oakland Police Department with high-level City HR oversight or committee oversight, such as the new Police Commission. • Add a third Hiring Analyst position within the Communication Division to facilitate all hiring and on-boarding processes.
• Design and implement a technology-based continuous testing platform for Dispatchers and Operators so that once applicants pass the Ergometrics test, they can immediately move to the next phase of hiring.
• History Questionnaire (also known as PHQ) should be made available using digitally fillable forms that can be completed and submitted online instead of the paper process currently in place.
• Contract with a 3rd party service provider to conduct background checks of applicants and candidates.
• Establish timelines for each phase of the recruiting process and provide status reporting to management so that inefficiencies can be identified and corrected and applicants can be moved through the process as quickly as possible. Training • Contract with a 3rd party vendor to create computer-based, on-line standard training sessions that supplement the live training classes. Retention • Offer hiring and retention incentives to compete in the Bay Area job market and minimize trained staff lost to neighboring municipalities. • Create flexible staffing options such as on-call and part-time positions that can take advantage of the large workforce looking for flexible schedules, that would be attractive to college students and retirees. This would help reduce overtime efforts and expenses.

Partially
Implemented
Police Communications Dispatchers received a 2 percent equity adjustment effective July 2017 and a 1 percent equity adjustment effective July 2018. Additionally, upon successful completion of their probationary period, Dispatchers receive a $500 bonus as a hiring and retention incentive.

The City Administrator continues to allow the Department to over-hire by 10 dispatchers to assist with maintaining adequate staffing numbers.

All sworn supervisors have been removed from the Communications Division and four Police Communications Senior Dispatcher positions were added to assist with supervisory responsibilities.

This recommendation will be considered fully implemented when the Communications Division can reach its budgeted staffing levels.

OPD
2017_04 OPD 911 Call Operations 3
The training curriculum should be revised regularly, based on quality assessment outcomes, so that operators and dispatchers are performing to the expected high standards of the agency.

Partially
Implemented
The department created a policy to do quality asurance reviews twice a month, but has not consistently followed the policy. This recommendation will be fully implemented when the Communications Division’s supervisors can perform quality assurance reviews in accordance with its policy.

OPD
2017_04 OPD 911 Call Operations 4 Communications 9-1-1 Division management should determine how to obtain relevant data analysis from its technological tools. Management reporting is an important component. Implemented In 2020 the department migrated to a new system that allows the department to consider more data and analytics. Because of this we consider this recommendation fully implemented.

OPD
2017_05
Limited Public Financing
Act (LPFA) - 2016 Election
Year
1 Collect candidate demographic data for those who opt-in or -out of the Program. This is the first step to determine that equity and participation goals are met. Data trends will show gaps and identify where more effort is needed to promote participation.

Implemented The PEC collects demographic information on candidates. PEC 2017_05
Limited Public Financing
Act (LPFA) - 2016 Election
Year
2 Increase outreach and advertising efforts to Districts 3, 6 and 7 when promoting the Program.

Partially
Implemented
The Democracy Dollars Program includes requirements and resources for outreach to promote equity in participation and targeted outreach to harder to reach communities. The PEC is working to develop an outreach plan in collaboration with the City Administrator, the Department of Race and Equity, as well as community-based partner organizations.

This recommendation will be fully implemented when the outreach plan has been developed and implemented.

PEC
2017_05
Limited Public Financing
Act (LPFA) - 2016 Election
Year
3 Identify the cost/benefit and implications of raising the personal loan ceiling to more appropriately address campaign needs and consider the typical campaign expenditures and higher start-up costs for challengers.

Closed We have closed this recommendation because it is no longer applicable. PEC 2017_05
Limited Public Financing
Act (LPFA) - 2016 Election
Year
4 Work closely with the City’s Department of Race and Equity as the Campaign Finance sub- committee evaluates other campaign finance programs and makes recommendations for LPFA Program changes. The Department of Race and Equity may assist in analyzing policy options and ensure the new program is designed to produce more equitable outcomes. This should include an evaluation of funding adequacy as the Program grows and more candidates take advantage of it.

Implemented
The PEC worked with the City’s Race and Equity Department and incorporated their recommendations into the new Democracy Dollars Program. PEC Audit Recommendation Follow-Up Report as of December 31, 2023 20 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2017_05
Limited Public Financing
Act (LPFA) - 2016 Election
Year
5 Conduct targeted promotion of LPFA to civic and activist organizations as well as low-income candidates and candidates of color.

Partially
Implemented
The PEC plans to conduct outreach in accordance with the requirements in the Democracy Dollars Program.

This recommendation will be fully implemented when it initiates its outreach in accordance with the Democracy Dollars Program.

PEC
2017_05
Limited Public Financing
Act (LPFA) - 2016 Election
Year
6 Promote the LPFA Program through free or low-cost outlets, such as KTOP, the City- sponsored station, the City of Oakland and City Clerk’s websites, libraries, and senior and community centers.

Partially
Implemented
The PEC reports it plans to address these recommendations with its new outreach plan.

This recommendation will be fully implemented when the PEC incorporates free/low-cost elements into its new outreach plan.

PEC
2017_05
Limited Public Financing
Act (LPFA) - 2016 Election
Year
7 Management should consider creating a short, informative video about the LPFA Program that could be posted on the PEC website and available to potential candidates. Implemented The PEC reports it plans to develop a short, informative video into its outreach plan. PEC 2017_05
Limited Public Financing
Act (LPFA) - 2016 Election
Year
8 Promote the program sufficiently in advance of the election season to give potential candidates adequate time to factor the Program into their decision to run for office. Implemented Packages are available at early as January in preparation for training in the summer when the PEC knows how much funding is available. PEC
2017_05
Limited Public Financing
Act (LPFA) - 2016 Election
Year
9 Promote the program more intensely by leveraging the PEC Commission’s existing public outreach programs and the distribution of LPFA Program brochures. Implemented The PEC Staff promote the program with presentations at community events. PEC 2017_05
Limited Public Financing
Act (LPFA) - 2016 Election
Year
10 Consider providing online training so candidates can train earlier in the election cycle and at their convenience. Candidates should have more time to ensure they meet the eligibility requirements and get guidance from PEC staff as necessary.

Implemented The PEC has posted online training on its website. PEC 2017_05
Limited Public Financing
Act (LPFA) - 2016 Election
Year
11 Simplify the training materials and add a Frequently Asked Questions (FAQs) section to include examples of common mistakes to avoid. Implemented The PEC has provided advisories about frequently asked questions on its website. PEC 2017_05
Limited Public Financing
Act (LPFA) - 2016 Election
Year
12 Support campaign managers by expanding available resources. Consult with volunteers knowledgeable in the areas of finance and campaign election practices to make additional training available to campaign managers and Treasurers. This may help “level the playing field” for candidates and their staff that are new to the campaign process.

Implemented The PEC has conducted joint training with the FPPC for both candidates and campaign treasurers. PEC
2017_05
Limited Public Financing
Act (LPFA) - 2016 Election
Year
13 Provide PDF fillable forms for timesaving online document submission as an alternative to paper versions. Implemented The PEC has developed PDF fillable forms for candidates. PEC 2017_05
Limited Public Financing
Act (LPFA) - 2016 Election
Year
14 Continue to develop guidance and resources to assist campaigns in using technology for streamlining online contributions, donor verification, data collection and transfer. Implemented PEC staff already works with candidates directly to assist with meeting program requirements using political consultant technology. PEC 2017_05
Limited Public Financing
Act (LPFA) - 2016 Election
Year
15 Management should review and update internal procedures and training documents to ensure they are followed in the event of staff absences, and that candidates continue to be treated consistently and equitably. The review should occur in advance of each election.

Implemented PEC continually reviews and updates its procedures and training documents. PEC 2017_05
Limited Public Financing
Act (LPFA) - 2016 Election
Year
16 A second PEC staff member should perform a quality review of all contribution and expenditure calculations to ensure there are no errors and candidates are not inadvertently qualified or disqualified, or over- or under- reimbursed. Separation of duties among key personnel is a standard control ensuring errors are detected and corrected when key tasks are performed by the same employee. This also promotes cross-training and minimizes process delays when employees are absent.

Implemented The PEC’s quality processes address this recommendation. PEC 2017_05
Limited Public Financing
Act (LPFA) - 2016 Election
Year
17 PEC staff should use spreadsheet software instead of word processing applications for tasks involving calculations that will automatically sum and calculate amounts. Doing so will avoid manual input errors.

Implemented The PEC has addressed this recommendation. PEC Audit Recommendation Follow-Up Report as of December 31, 2023 21 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2017_06 Zero Waste Request for
Proposals 1
City management must prepare a market assessment for these waste management services to form realistic expectations of the competitive environment. The intent should be to identify the best options for the City as it develops strategies for renewal or submission of the franchise agreements for a formal bidding process.

All efforts should be made early in the planning process to involve vendors, consultants and other stakeholders to understand innovative ways of doing business in servicing Oakland (e.g. funding sources, shared services, partnerships among several companies or organizations, etc.). This process could include open forums, such as workshops and public meetings.

City staff should start this process well in advance of pending contract expiration dates so that timelines can be met for a transition to new providers and public communications are relevant and timely.

Partially
Implemented
The City Administration reports it is pursuing a renewal strategy based on market assessments and continues to monitor the market and retains a number of consultants that ensure our existing contract meets the City’s regulatory needs. Staff, along with consultants, are negotiating changes to the existing contract to ensure the City will be able to meet state and County regulatory requirements.

The existing franchise agreement required the development of a state-of-the-art processing facility, which was paid for and benefits existing rate payers. Consideration of this investment is informing the market assessment staff is undertaking.

A communications plan to transfer to a new provider has not been developed as it is not clear at this point if such will be required; however, the Administration is developing a revised webpage related to the franchise agreement.

As of December 2023, the Department has not provided support for this recommendation.

CAO
2017_06 Zero Waste Request for
Proposals 2
The City Administrator should be an advocate for the process and designate a Project Manager, or Process Coordinator, for primary responsibility for the project, to be accountable for milestones and critical due dates. The City Council must guide through its oversight role and not assume the role of operational management.

All parties, including Councilmembers and City staff, should acknowledge process agreements and protocols. The Code for Communication established by the Protocol for Process Integrity required all prospective respondents to an RFP communicate with the City only through a designated Process Coordinator who should elevate departures from the agreed-to roles and responsibilities. Regular reporting to City Council should be conducted throughout all phases of the project and should include the following:
• Budget to actual both in dollars and hours
• Status of the established timeline and milestones
• Project obstacles that need resolution
Partially
Implemented
The City Administrator reports it has designated the Director of Public Works with primary responsibility for the management of current franchise agreements. The Director directs a team consisting of staff, legal counsel, and contracted industry consultants.

Any future RFP process will be guided by the Department of Workplace and Employment Standards and will designate a Process Coordinator.

The Director is coordinating regular updates to all members of the City Council and to manage milestones. The Department reports it will adhere to protocols that recognize the oversight role of the entire Council and establish clear boundaries that affirm staff’s role as operational manager.

As of December 2023, the Department has not provided support for this recommendation.

CAO
2017_06 Zero Waste Request for
Proposals 3
City management should work with the City Attorney, industry experts, and other stakeholders to identify negotiating tactics, such as referendums and lawsuits, vendors might take to favor their contracting positions so that these can be anticipated and compensating strategies developed to prevent delays and additional costs.

Partially
Implemented
As noted above, the Public Works Director directs a team consisting of staff, legal counsel, and contracted industry consultants. Additionally, OPW staff continue to actively engage with their counterparts in all the Alameda County cities, and cities, counties and solid waste authorities throughout the state, and other industry experts, to monitor other procurements, strategies, industry trends, and market conditions.

As of December 2023, the Department has not provided support for this recommendation.

CAO
2017_06 Zero Waste Request for
Proposals 4
Elements of the contracts and agreements, including all components of rates and fees and their impact to ratepayers, should be included in the staff analysis.

City staff should begin a community communication plan early that continues throughout the long process to negotiate fees and services. This should solicit feedback from ratepayers on services and rate impacts and should be used in developing contract negotiations, so that the focus is on residents’ needs.

Partially
Implemented
The Public Works Director, staff, and consultants will continue to clearly identify the regulatory requirements from state and county governments that shape programs and rates. That team is also committed to expanding information provided to ratepayers during annual public hearing.

As of December 2023, the Department has not provided support for this recommendation.

OPW
Audit Recommendation Follow-Up Report as of December 31, 2023 22 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2017_06 Zero Waste Request for
Proposals 5
The City Administrator should develop regular, periodic reporting of the City’s diversion goals that can be communicated to the public showing how they are measured and what the outcomes mean for Oakland. It should be included on the City’s website and communicated through other means as well, such as through newsletters, City Administrator announcements, and other media.

Partially
Implemented
The City Administration reports that it is focused on enforcing the contracted diversion requirements and promoting proper recycling and composting practices, as well as meeting new state recycling mandates under SB 1383. Public Works now has a website that shows the amount of waste being diverted.

As of December 2023, the Department has not provided support for this recommendation.

OPW
2019_01
Limited Public Financing
Act (LPFA) - 2018 Election
Year
4 PEC management should recommend that City Council amend the LPFA to provide candidates more time to deposit. Implemented In May 2022, the City Council amended the Municipal Code to extend the time for candidates to deposit reimbursement checks to 30 days. PEC 2019_02
Oakland Police
Department Overtime
Audit FY 2014-15 through
FY 2017-18
5 The Department needs to develop a management reporting system that provides timely, accurate, and complete information on overtime usage.

Partially
Implemented
The department reports that the ransomware attack in February 2023 hampered efforts to purchase a new system. The Department anticipates having a new scheduling system by December 2024.

Multiple -

OPD/ITD
2019_02
Oakland Police
Department Overtime
Audit FY 2014-15 through
FY 2017-18
6 The Department should develop and implement policies and procedures to ensure that all overtime forms are accounted for and reconciled to overtime claimed, including but not limited to:
• Overtime reconciliation must be consistently performed and documented by payroll coordinators.
• Payroll should reconcile payroll coordinators’ overtime forms to ensure all overtime forms are accounted for.

Multiple -

OPD/ITD
2019_02
Oakland Police
Department Overtime
Audit FY 2014-15 through
FY 2017-18
7 The Department should work on implementing an integrated overtime management and scheduling system. Not Implemented
The department reports that the ransomware attack in February 2023 hampered efforts to purchase a new system. The Department anticipates having a new scheduling system by December 2024. OPD will then work with ITD on integrating the scheduling system with Oracle.

Multiple -

OPD/ITD
2019_02
Oakland Police
Department Overtime
Audit FY 2014-15 through
FY 2017-18
8 The Department should develop and implement written policies and procedures to ensure invoices and payments for special events are processed in a timely manner and in accordance with the Municipal Code.

Partially
Implemented
OPD has written policies and procedures to ensure invoices and payments for special events are processed in a timely manner, however they are not processed in accordance with the Municipal Code which requires the costs to be paid prior to the special event. The Department is working with the City Administration to bring this recommendation to the City Council to change the Municipal Code to reflect OPD’s current practice.

OPD reports that it has completed its portion of this task. The remaining responsibility is with City Administration.

OPD
2019_02
Oakland Police
Department Overtime
Audit FY 2014-15 through
FY 2017-18
9 The Department needs to provide more management oversight over the process of assigning officers to special events to ensure that the process is fair and appropriately staffed. Implemented Effective February 2023, special event permitting was transferred from OPD to the Economic Workforce Development Department; therefore, this recommendation has now been implemented.

OPD
2019_02
Oakland Police
Department Overtime
Audit FY 2014-15 through
FY 2017-18
10 The City Administration should consider immediately transferring the planning and scheduling responsibilities for special events to a unit in OPD where there would be no inherent conflicts.

Implemented
Effective February 2023, special event permitting was transferred from OPD to the Economic Workforce Development Department; therefore, this recommendation has now been implemented.

OPD
2019_02
Oakland Police
Department Overtime
Audit FY 2014-15 through
FY 2017-18
12 The Department should consider setting limits on the number of overtime hours an employee can earn in a fiscal year, excluding mandatory overtime. Not Implemented Limiting the number of overtime hours an employee can earn per fiscal year requires negotiating with the various bargaining units. Contract negotiations are led by the City's Human Resources Management Agency (HRM) and Employee Relations.

Multiple -

OPD/HRM
2019_02
Oakland Police
Department Overtime
Audit FY 2014-15 through
FY 2017-18
13 The Department should either adhere to its Voluntary Overtime Policy or revise it. Partially Implemented
The Department anticipates having a new scheduling system by December 2024. OPD will then work with ITD on integrating the scheduling system with Oracle. This integration will enable the Department to audit compliance with overtime policies.

OPD
Audit Recommendation Follow-Up Report as of December 31, 2023 23 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2019_02
Oakland Police
Department Overtime
Audit FY 2014-15 through
FY 2017-18
14 The Department should review all situations when staff are working overtime, provide written authorization for exceptions, and implement appropriate management controls to monitor when staff may work voluntary overtime and when staff may not work voluntary overtime.

Multiple -

OPD/ITD
2019_02
Oakland Police
Department Overtime
Audit FY 2014-15 through
FY 2017-18
15 The Department should work on implementing an integrated management and scheduling system that will allow it to track MOU and Policy requirements. Not Implemented The department reports that the ransomware attack in February 2023 hampered efforts to purchase a new system. The Department anticipates having a new scheduling system by December 2024. OPD will then work with ITD on integrating the scheduling system with Oracle.

Multiple -

OPD/ITD
2019_02
Oakland Police
Department Overtime
Audit FY 2014-15 through
FY 2017-18
16 The City Administration should negotiate with the Oakland Police Officers' Association to reduce the comp time accrual limit. Not Implemented
The OPMA and OPOA have closed contracts until 2024, and contract terms will not be proposed until that time unless directed by City Council. Contract negotiations are led by the City's Human Resources Management Agency (HRM) and Employee Relations.

Multiple -
OPD/HRM/Fina
nce
2019_02
Oakland Police
Department Overtime
Audit FY 2014-15 through
FY 2017-18
17 The City Administration should negotiate with the OPOA & OPMA to eliminate the provision that allows sworn staff to defer overtime payments. Not Implemented The OPMA and OPOA have closed contracts until 2024, and contract terms will not be proposed until that time unless directed by City Council. Contract negotiations are led by the City's Human Resources Management Agency (HRM) and Employee Relations.

Multiple -
OPD/HRM/Fina
nce
2019_02
Oakland Police
Department Overtime
Audit FY 2014-15 through
FY 2017-18
18 The City Administration should discontinue the informal practice of buying back comp time. Not Implemented The OPMA and OPOA have closed contracts until 2024, and contract terms will not be proposed until that time unless directed by City Council. Contract negotiations are led by the City's Human Resources Management Agency (HRM) and Employee Relations.

Multiple -
OPD/HRM/Fina
nce
2019_02
Oakland Police
Department Overtime
Audit FY 2014-15 through
FY 2017-18
19 The City Administration should review the educational pay incentives for the Department management in the next MOU Negotiations. Not Implemented The OPMA and OPOA have closed contracts until 2024, and contract terms will not be proposed until that time unless directed by City Council. Contract negotiations are led by the City's Human Resources Management Agency (HRM) and Employee Relations.

Multiple -
OPD/HRM/Fina
nce
2019_02
Oakland Police
Department Overtime
Audit FY 2014-15 through
FY 2017-18
20 The City Administration should update Administrative Instruction (AI) 124 to reflect current FLSA regulations. Not Implemented AI 124 has not been updated as of the date of this report. Multiple - Finance/CAO
2019_02
Oakland Police
Department Overtime
Audit FY 2014-15 through
FY 2017-18
21 The Department should work with the Human Resources Department to develop a comprehensive training program aimed at reducing officer injuries. Implemented The Department has worked with the Human Resources Management Department on developing and implementing a comprehensive training program.

Multiple -

OPD/HRM
2020_01
Oakland Police
Commission and
Community Police Review
Agency
1 Propose to add a senior level staff to assist the Commission in implementing its annual work plan and strategic plan, in addition to managing the day-to- day responsibilities of the Commission.

Implemented
The Commission hired an Exempt Limited Duration Employee (ELDE) to fill the position of Chief of Staff to the Commission, which it reports will allow the Commission to test and adjust assignments and expectations before filling the position on a permanent position.

Additionally, the Commission has proposed to expand its staff to include an Admin Analyst II position, to support the growing work of the Chief of Staff and the Commission as it prepares for a post-NSA transition.

The Commission additionally reports it has been in communication with City Administrator about creating a new Policy Analyst position and is discussing a possible ballot measure to create an Executive Director position that would serve in parity with the Executive Directors of the Office of the Inspector General and Community Police Review Agency it oversees.

Police
Commission
Audit Recommendation Follow-Up Report as of December 31, 2023 24 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2020_01
Oakland Police
Commission and
Community Police Review
Agency
2 Develop formal goals and objectives to measure whether the Commission is having a positive effect on policing in Oakland.

Partially
Implemented
The Commission has held facilitated annual retreats to comprehensively discuss and design strategic plans, goals and objectives.

This recommendation will be fully addressed when the Commission has established written goals and objectives to assist it in assessing its effectiveness in improving policing practices in Oakland.

Police
Commission
2020_01
Oakland Police
Commission and
Community Police Review
Agency
3 Develop a strategic plan that identifies what the Commission needs to do to achieve its goals and objectives, including implementing all City Charter and Municipal Code requirements and including a plan for outreach to the community.

Partially
Implemented
The Commission has held facilitated annual retreats to comprehensively discuss and design strategic plans, goals and objectives, anticipated working groups to address OPD’s policies, community outreach, and lessons learned, and best practice for oversight bodies.

This recommendation will be fully addressed when the Commission establishes a strategic plan and written goals and objectives to assist it in assessing its effectiveness in improving its policing practices in Oakland.

Police
Commission
2020_01
Oakland Police
Commission and
Community Police Review
Agency
4 Develop annual workplans to address its strategic plan goals. Partially Implemented
The Commission reports it is working closely with the independent Commission counsel and the Chief of Staff to build on its strategic plan and provide Commissioners with a clear roadmap for fulfilling its duties.

Police
Commission
2020_01
Oakland Police
Commission and
Community Police Review
Agency
5 Develop policies and procedures for its agenda management process, including compliance with the Brown Act and ensure agenda items within its jurisdiction are prioritized based on importance.

Implemented
The Commission has adequately addressed this recommendation. The Commission’s revised Rules of Order address the agenda setting process to ensure that agendas are adequately planned and address the Commission’s mission. The Chair works with the Chief of Staff to strategically align agenda items with priorities, as well as Charter and Municipal Code requirements.

Police
Commission
2020_01
Oakland Police
Commission and
Community Police Review
Agency
6 Develop policies and procedures, or by-laws, for conducting all aspects of the Commission’s oversight function, including:
a. Establishing by-laws that govern how the Commission should operate, including defining the roles of the Chair, the Vice-Chair, and its committees. b. Developing an effective process to review OPD’s policies, practices, customs, and General Orders, to identify and prioritize areas for improvement and prioritize new policies and practices.
c. Monitoring the training requirements of Commission members and consider providing some trainings online so that Commissioners can take them at their convenience d. Requesting and reviewing reports from the Chief of Police and the City Attorney e. Evaluating the Chief of Police and Agency Director at least annually f. Reviewing and commenting on the education and training of OPD’s sworn employees regarding the signs and symptoms of stress, drug abuse, alcoholism, and emotional health issues
g. Reviewing and approving administrative closures and dismissal of cases h. Reviewing OPD’s budget to ensure that it aligns with OPD’s policies, procedures, customs, and General Orders
i. Ensuring full-compliance with the Brown Act
j. Meeting, as a body, at least twice per year outside of City Hall k. Providing guidance to the Agency on how to prioritize cases l. Establishing a mediation program for complaints
m. Releasing audio and video tapes of Class I alleged offense.

Implemented
The recommendation was intended to ensure that the Commission has adequate policies, procedures, or by-laws to address all the requirements specified in the Charter and the Municipal Code. To date, the Commission has formally defined the roles of the Chair, Vice- Chair, and the Committees in its Rules of Order. The Commission has also established formal processes to review OPD’s policies, practices, and General Orders. The Commission has established formal tracking systems to ensure that Commissioners obtain training. And, it has formalized the evaluation criteria used to assess the performance of the Chief of Police.

Police
Commission
2020_01
Oakland Police
Commission and
Community Police Review
Agency
7 Prepare an annual report summarizing the Commission’s progress in achieving it goals and objectives, as well its progress in implementing its strategic plan and annual workplans. This information should be included on the Commission’s website.

Implemented The Commission has issued annual reports for the last four years. Police Commission
Audit Recommendation Follow-Up Report as of December 31, 2023 25 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2020_01
Oakland Police
Commission and
Community Police Review
Agency
8 Develop a budget proposal including sufficient resources to assist the Commission and Agency in carrying out duties. Implemented
The Commission has addressed this recommendation. The Commission has hired an Exempt Limited Duration Employee (ELDE) to fill the position of Chief of Staff to the Commission, thus allowing the Commission to test and adjust assignments and expectations before filling the position on a permanent position.

Additionally, the Commission has proposed to expand its staff to include an Admin Analyst II position, which it is actively recruiting in order to support the growing work of the Chief of Staff and the Commission as it prepares for a post-NSA transition.

Furthermore, the Commission Chair has been in communication with City Administrator about creating a new Policy Analyst position and is discussing a possible ballot measure to create an Executive Director position that would serve in parity with the Executive Directors of the Office of the Inspector General and Community Police Review Agency it oversees.

Police
Commission
2020_01
Oakland Police
Commission and
Community Police Review
Agency
9 Establish a formal orientation program which includes the following:
• Meetings with the local government manager and other Commissioners • Orientation notebook
• Department presentations
• Organizational/departmental videos
The orientation program should also cover issues relevant to Commissioners such as:
• Legal requirements and conflicts of interest
• Expectations regarding ethical conduct
• Provisions regarding sunshine laws or open meeting laws • City norms, policies, procedures, and by-laws
• Meeting protocols (seating, use of technology on the dais, meeting etiquette, Robert’s Rules of Order)
• Commissioners’ roles regarding its own committees and serving on other boards and committees
• Media relations (including social media)
• Contact and Communication with staff
In addition, the City should assign a liaison to the Commission and other bodies to mentor them in the matters described above.

Partially
Implemented
The City Charter Section 604(c)(9) prescribes an orientation and training requirement for Police Commissioners, which has been provided by the Office of the City Attorney, and which includes orientation to Measure LL in addition to some of the training required to sit on a Discipline Committee.

The City Administration and the Commission, however, have not established an enhanced orientation program that could be used by the Commission and other governing bodies in the City. Such an orientation program is essential to ensure that newly appointed Commissioners receive proper training on City protocols prior to being Commissioners.

This recommendation will be fully addressed when the Commission and the City Administration adopt an enhanced orientation program that address the issues spelled out in the recommendation.

Multiple -
CAO/Police
Commission
2020_01
Oakland Police
Commission and
Community Police Review
Agency
10 Convene working sessions to discuss the working relationship between the City Administration and the Police Commission, clarify their respective roles, understand respective boundaries, and develop some solutions to improve their working relationship. If matters cannot be resolved, the City should consider hiring a mediator to assist the City Administration and the Commission in working out their differences.

Implemented
The City Administrator meets with the Police Commission Chair. These meetings have provided a constructive venue to discuss relevant issues.

Multiple -
CAO/Police
Commission
2020_01
Oakland Police
Commission and
Community Police Review
Agency
11 Use a more systematic approach for addressing racial profiling in law enforcement in Oakland. This approach should include, but not be limited to acknowledging racial profiling as a reality, engaging the communities affected, adopting policy guidance to address and end racial profiling, implementing data collection of race data to measure progress in reducing racial disparities in law and monitoring progress to assess whether new policies are having a positive effect on reducing racial profiling.

Partially
Implemented
Although the Commission has not implemented this recommendation, it has begun taking steps to develop a more systemic approach to addressing racial profiling in law enforcement in Oakland. For instance, at its November 5, 2022 retreat, the Commission heard reports on violence in law enforcement across the country.

This recommendation will be fully implemented when the Commission establishes goals and objectives for reducing racial profiling, establishes plans to reduce profiling, and collects data to assess whether its plans are having a positive effect on reducing racial profiling.

Police
Commission
2020_01
Oakland Police
Commission and
Community Police Review
Agency
12 Obtain training on conducting and managing public meetings, including how to address public comments in general. Implemented The Commissioners have obtained training on conducting and managing public meetings. Police Commission
Audit Recommendation Follow-Up Report as of December 31, 2023 26 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2020_01
Oakland Police
Commission and
Community Police Review
Agency
13 Ensure agenda items are consistent with the Commission’s mission and enforce limits on public comments. Implemented
The Commission has adequately addressed this recommendation. The Commission’s revised Rules of Order address the agenda setting process to ensure that agendas are adequately planned and address the Commission’s mission. The Chair works with the Chief of Staff to strategically align agenda items with priorities, as well as Charter and Municipal Code requirements.

Police
Commission
2020_01
Oakland Police
Commission and
Community Police Review
Agency
14 Develop a written code of conduct policy. This policy should address the desired behavior and values that the Commission should be promoting. The policy should also address the enforcement of the policy such as censure or removal from the Commission if the Commissioners do not comply with the code of conduct.

Implemented
The Commission has adequately addressed this recommendation. The Commission has adopted a code of conduct policy that includes guiding principles for Commissioners conduct. The Commission’s Rules of Order address the basis for and the removal of a Commissioner.

Police
Commission
2020_01
Oakland Police
Commission and
Community Police Review
Agency
15 Develop a comprehensive social media policy that explains restrictions on how Commissioners can use social media. Implemented The Commission’s Code of Conduct policy addresses the Commissioners use of social media. Police Commission
2020_01
Oakland Police
Commission and
Community Police Review
Agency
16 Develop the following protocols:
• Guidance reminding staff to not respond to Commissioners without authorization and for notifying department officials of when Commissioners contact staff directly • Guidance addressing situations when Commissioners contact staff directly • Guidance elevating the matter to the Commission, the City Council, or to the City Attorney Not Implemented
Staff in the City Administrator's Office report they will develop an Administrative Instruction following the recommendations by the City Auditor's Office, but has not yet due to staffing limitations.

CAO
2020_01
Oakland Police
Commission and
Community Police Review
Agency
17 Work together to obtain space for the Agency that is consistent with the requirements specified in the Municipal Code.

Partially
Implemented
City Administration recognizes this recommendation and is working to address space issues for the entire organization in the Civic Center. The City Administration initiated a space planning exercise initially for 250 Frank H Ogawa Plaza, then expanded to 150 FOP and City Hall.  One of the issues to resolve is setting up a ground-level street facing office for the CPRA.  Due to staffing and funding limitations, this work has not been completed.

This recommendation will be fully implemented when CPRA is able to secure space consistent with the Municipal Code requirements.

CAO
2020_01
Oakland Police
Commission and
Community Police Review
Agency
18 Work with Human Resources to ensure that hiring lists are kept up-to-date to have sufficient candidates available for hiring when vacancies occur.

Partially
Implemented
The CPRA reports it has continued to update and then exhaust its lists for various positions and a key challenge is that the hiring process can take more than six months leading qualified applicants to drop out of the hiring process.

This recommendation will be addressed when CPRA has current lists for all its job classifications.

CPRA
2020_01
Oakland Police
Commission and
Community Police Review
Agency
19 Establish written goals and objectives regarding the timeliness of their investigations. It should define the various aspects of the investigative process that need to be tracked.

Finally, it should develop management reporting systems to allow management to monitor the timeliness of investigations.

Partially
Implemented
CPRA is developing a case tracking system which it reports will have built in timelines for Intake Technicians, Investigators, and management to ensure that cases are closed within 180 days whenever reasonably possible, and that investigations are never left untouched for extended periods of time.

Presently, Intake Technicians, Investigators, and the Complaint Investigator III receive individual instructions on a case-by-case basis. These instructions are updated via email and verbally at every juncture of the investigative process.

This recommendation will be fully implemented when CPRA triages its existing caseload, and upgrades its database to monitor its benchmarks and ensures the timeliness of investigations.

CPRA
Audit Recommendation Follow-Up Report as of December 31, 2023 27 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2020_01
Oakland Police
Commission and
Community Police Review
Agency
20 Develop written policies and procedures to ensure investigations are concluded in a timely manner.

Partially
Implemented
CPRA is developing Standard Operating Procedures on a range of topics related to intake and investigations, including deadlines and timelines.

Separately, CPRA reports it intends to develop an investigations manual, a separate and more detailed reference document, as it prepares to take on the responsibilities of the Internal Affairs Division.

This recommendation will be fully implemented when CPRA finalizes it Operating Procedures and the Investigations Manual.

CPRA
2020_01
Oakland Police
Commission and
Community Police Review
Agency
21 Develop written policies and procedures to ensure all interviews with officers who allegedly committed Class I offenses are videotaped. Implemented
All Complaint Investigators have been instructed in writing to videotape interviews in Class I cases. CPRA also has videotaping equipment and has instructed Investigators as to how to use that equipment and store the resulting recording.

CPRA has included this requirement in the draft policies and procedures manual.

CPRA
2020_01
Oakland Police
Commission and
Community Police Review
Agency
22 Develop policies and procedures to ensure that investigators document the date that information is requested and received from OPD to track compliance with the 10- day requirement. Moreover, the Agency should work with OPD to receive information via direct access.

Partially
Implemented
CPRA is currently developing a database which will automatically track document requests and the dates documents were sent and received. In FY 2023-24, CPRA reports it will explore hiring administrative staff to facilitate the document request process and ensure that database entries accurately reflect these timelines. Presently, staff have been instructed to notify management if any requests take more than five days. The CPRA has direct access to body-worn camera footage, and continues to pursue direct access to as much information as possible. As of December 2023, IAD has transitioned to a digital case file system, drastically improving its ability to share information quickly.

CPRA
2020_01
Oakland Police
Commission and
Community Police Review
Agency
23 Develop policies and procedures to ensure complaints are received timely from IAD, within one day of IAD’s receipt. Implemented
CPRA has implemented this recommendation by setting up the ability for CPRA to receive instantaneous electronic transmission (email) of complaints from IAD. Generally, IAD complies with the Charter requirement to provide these to CPRA within one day of receipt.

CPRA
2020_01
Oakland Police
Commission and
Community Police Review
Agency
24 Establish criteria for defining administrative closures and immediately begin reporting all administrative closures to the Police Commission on a regular basis. Implemented On November 30, 2023, the CPRA Director publicly announced at a Police Commission meeting that the CPRA will use the definition of administrative closure laid out in the Negotiated Settlement Agreement. All administrative closures since July 2023 have been reported to the Police Commission, and will continue to be reported publicly going forward.

Administrative staff have been directed accordingly.

CPRA
2020_01
Oakland Police
Commission and
Community Police Review
Agency
25 Develop and implement a formal training program for all Agency staff. Partially implemented
CPRA is currently developing a training curriculum, but because of the present case backlog, a significant portion of training is on-the-job. Staff trainings cover database management, the intake process, and interviewing. Report writing trainings are provided on an individual basis. The CPRA intends to continue developing a full in-house investigator training program, and is exploring the hire of a full-time employee to conduct onboarding and new- hire trainings, among other duties.

This recommendation will be fully implemented when CPRA has developed a formal training program for its staff and a tracking process to ensure that all staff receive all required training.

CPRA
Audit Recommendation Follow-Up Report as of December 31, 2023 28 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2020_01
Oakland Police
Commission and
Community Police Review
Agency
26 Develop an outreach plan that includes written goals and objectives, outreach activities, and monitoring reports to assess its progress in reaching its outreach goals.

Partially
Implemented
Currently, CPRA’s highest priority for outreach is contacting the community members who file complaints. CPRA is developing the process to ensure that complainants have a clear understanding of what the CPRA does, why their complaint matters, and how it will be reviewed.

CPRA conducts broader community outreach intermittently because it does not currently have the staff resources to conduct consistently. The Agency intends to improve and expand its community outreach with hiring. This will include the implementation of complainant- focused outreach plan, which will expand its outreach to community events in a coordinated plan to highlight the transition of responsibilities from IAD to the CPRA. The Agency plans to build a sustainable and timely investigative system prior to implementing a broader community outreach plan, so that it can credibly message that the agency is succeeding.

Until then, the focus will remain on the community members who file complaints.

The CPRA is currently working with the Department of Race and Equity to ensure that every community member who files a complaint receives a detailed survey, so that the agency can measure and improve upon its service to complainants.

This recommendation will be fully addressed when CPRA develops and implements a formal strategy for outreach.

CPRA
2020_01
Oakland Police
Commission and
Community Police Review
Agency
27 Define and document the overall processes necessary to undertake investigations, including establishing policies and procedures for the intake process.

Partially
implemented
The CPRA is currently developing Standard Operating Procedures and will develop a separate detailed investigations manual as the CPRA to IAD transition consultant assists with developing that transition. The Standard Operating Procedures will outline the overall processes necessary to undertake investigations and include policies and procedures for the intake process. Portions of the Standard Operating Procedures may be subject to meet-and- confer or meet-and-consult with bargaining representatives and those negotiations are ongoing.

This recommendation will be fully implemented when CPRA finalizes it Standard Operating Procedures and the detailed investigations manual that detail the overall investigative process.

CPRA
2020_01
Oakland Police
Commission and
Community Police Review
Agency
28 Establish and document a formal process for assigning staff to an investigation that considers the complexity of the investigation, staff experience and background, and whether the investigator is independent and free from personal impairments.

Implemented
The requirement that supervisors have assessment skills needed to assign is broadly documented in the Complaint Investigator III and Executive Director job specifications. The agency’s current position is that the present documentation – in the class specifications – is sufficient. Investigators are required to notify supervision of any potential conflict of interest regarding their cases.

CPRA
2020_01
Oakland Police
Commission and
Community Police Review
Agency
29 Agency management should ensure all job qualifications are met before hiring an investigator, as the role of an investigator requires extensive experience and the ability to interpret applicable laws and regulations.

Implemented
The City’s HR Department currently ensures that all job qualifications are met before hiring an investigator. The CPRA hires qualified candidates from that pool. The agency is currently updating job qualifications to encourage applicants who have a background in police oversight. This is a unique field where unrelated legal or investigating experience may not be relevant. As the agency grows, it will need to attract experts in this precise line of work, of which there are many nationwide. The CPRA has also enhanced its hiring process by including an internal Race and Equity team as part of the hiring process. This process helps to ensure that CPRA hires candidates who are not only technically qualified but also understand the purpose of oversight, the role of the community, procedural justice principles, the history of policing in the United States, and other related issues.

Multiple -

CPRA/HRM
Audit Recommendation Follow-Up Report as of December 31, 2023 29 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2020_01
Oakland Police
Commission and
Community Police Review
Agency
30 Establish procedures for the planning of investigations, including creating a standard investigation plan with clear objectives and methodology for the investigation. This plan should be reviewed and approved by the Supervisor before the formal investigation commences.

Partially
Implemented
CPRA requires investigators to have investigative plans. It has also updated the investigative plan template this year and this topic will be addressed in the policies and procedures manual. CPRA reports it plans to update the procedures based on lessons learned from investigators' use of the initial template. Presently, supervision assigns cases to investigators with detailed instructions via email. These emails include tasks assigned, deadlines for those tasks, and the 3304 deadline. The new CPRA database will include a built-in investigation plan which will be completed by investigators, reviewed by supervision, and returned to investigators on a timeline that will allow investigations to be completed within 180 days.

This recommendation will be fully addressed when the topic is addressed in the policies and procedures manual.

CPRA
2020_01
Oakland Police
Commission and
Community Police Review
Agency
31 Standardize reports to ensure consistency in how investigations are conducted and reported.

In addition, the Executive Director should formally sign off on the final report of the investigation.

Implemented
CPRA has created a standardized report structure and uses it across all investigations. This form includes a signature line for the Executive Director and also the assigned Complaint Investigator. The Complaint Investigator III and the Executive Director review final reports to ensure that this standard is adhered to.

CPRA
2020_01
Oakland Police
Commission and
Community Police Review
Agency
32 Establish policies and procedures that outline which phases of an investigation require quality review and how this will be documented.

Partially
implemented
CPRA reports it is completing a Standard Operating Procedure to outline the phases of an investigation, quality review, and how this is documented. Presently, formal quality review takes place prior to intake, after intake, prior to investigator assignment, following the submission of a draft report, and after the submission of each subsequent draft until it is signed and delivered to OPD.

This recommendation will be completed when the policies and procedures regarding investigative phases and quality assurance are completed.

CPRA
2020_01
Oakland Police
Commission and
Community Police Review
Agency
33 Management should acquire a case management system to assist management in performing its responsibilities of case management and reporting, measuring its accomplishments, and responding to inquiries.

Partially
Implemented
CPRA reports it is in the process of obtaining an upgraded database to include a workflow and data capture which will greatly assist management in performing its responsibilities, measuring its accomplishments, and responding to inquiries.

This recommendation will be fully implemented when CPRA obtains an upgraded database and it becomes operational.

Multiple -

CPRA/ITD
2020_01
Oakland Police
Commission and
Community Police Review
Agency
34 Work with the Commission to establish the preferred investigative agency oversight model. Implemented CPRA has reached consensus with the Commission that it should move towards the investigative model. In some specific cases, CPRA takes more of a review approach to the complaints. However, it predominately has an investigative model. CPRA is reviewing and revising its policies and procedures to ensure it is an independent investigative agency.

Multiple -
CPRA/Police
Commission
2020_01
Oakland Police
Commission and
Community Police Review
Agency
35 Consider the following questions in regards to the Commission’s authority to fire the Chief of Police:
• Who should be vested with the authority to fire the Chief of Police for cause? • Who should be vested with the authority to fire the Chief of Police without cause? • What processes and controls should be put in place to ensure the actions taken to remove the Chief of Police do not pose significant liability issues for the City? Implemented
Members of the City Council considered this recommendation in deliberating on the proposed language for Charter Amendment S1, which changed the powers, duties, and staffing of the Oakland Police Commission and created the Office of the Inspector General.

City Council
2020_01
Oakland Police
Commission and
Community Police Review
Agency
36 Debate the pros and cons of the various methods used to select Commissioners. Implemented Members of the City Council considered this recommendation in deliberating on the proposed language for Charter Amendment S1, which changed the powers, duties, and staffing of the Oakland Police Commission and created the Office of the Inspector General.

City Council
2020_01
Oakland Police
Commission and
Community Police Review
Agency
37 Consider revising the City Charter to allow the City Council to review and approve Commissioners individually, instead of a slate of candidates. Implemented Members of the City Council considered this recommendation in deliberating on the proposed language for Charter Amendment S1, which changed the powers, duties, and staffing of the Oakland Police Commission and created the Office of the Inspector General.

City Council
Audit Recommendation Follow-Up Report as of December 31, 2023 30 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2020_01
Oakland Police
Commission and
Community Police Review
Agency
38 Consider amending the requirements for selection panel members to eliminate potential conflicts of interest and the Municipal Code should be amended to eliminate the provision that exempted members who were previously grandfathered onto the selection panel.

Implemented
Members of the City Council considered this recommendation in deliberating on the proposed language of Charter Amendment S1, which changed the power, duties, and staffing of the Oakland Police Commission and created the Office of the Inspector General.

City Council
2020_01
Oakland Police
Commission and
Community Police Review
Agency
39 Develop language in the proposed ballot measure to prohibit the Commission from participating in administrative activities and directing staff. Implemented Members of the City Council considered this recommendation in deliberating on the proposed language for Charter Amendment S1, which changed the powers, duties, and staffing of the Oakland Police Commission and created the Office of the Inspector General.

City Council
2020_01
Oakland Police
Commission and
Community Police Review
Agency
40 Develop clarifying language, if needed, in the proposed ballot measure to clearly identify the Commission’s authority and responsibilities. Implemented Members of the City Council considered this recommendation in deliberating on the proposed language for Charter Amendment S1, which changed the powers, duties, and staffing of the Oakland Police Commission and created the Office of the Inspector General.

City Council
2020_01
Oakland Police
Commission and
Community Police Review
Agency
41 Reassess the Commission’s requirements from the City Charter and the Municipal Code to determine whether a Commission comprised of part-time volunteers can effectively address those requirements, or whether the City Council should eliminate requirements in the proposed City Charter amendment or in the Municipal Code.

Implemented
Members of the City Council considered this recommendation in deliberating on the proposed language for Charter Amendment S1, which changed the powers, duties, and staffing of the Oakland Police Commission and created the Office of the Inspector General.

City Council
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
1 Develop a scorecard of performance measures to clearly communicate what they are trying to accomplish, align and prioritize the day-to-day work, and monitor its progress toward its strategic targets. One example of a performance measure would be to set an expectation for the number of inspections that each inspector should be expected to accomplish in a given timeframe, such as a month or year. The Bureau should also ensure the recommendations from the Mayor’s Task Force are appropriately incorporated into the performance measures until they are achieved.

Implemented
The Bureau has developed several performance measures, which it monitors. For instance, the Bureau has established a goal to inspect 100 percent of all State-mandated facilities and its inspection efforts are focused on achieving this goal. It has also established reporting systems to record and monitor its success. Additionally, the Bureau has improved its performance in inspecting State-mandated facilities. For instance, in 2022, the Bureau nearly tripled the number of State inspections conducted from 1,073 to 3,144 inspections.

The Bureau has also established goals to improve the timeliness of permitting inspections.

Multiple -

OFD/PBD
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
2 Send out a reminder to all of Oakland’s fire houses of the updated protocol for reporting unsafe properties to the Bureau and establish a formalized electronic system for tracking all properties until safety issues are resolved.

Implemented The Bureau sent a reminder notice to the fire stations on the appropriate reporting mechanism for notifying the Bureau of unsafe properties that need to be reviewed.

OFD - Fire
Prevention
Bureau
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
3 Continue its efforts to fill the vacancies on its organization chart. Implemented The Bureau has worked to fill vacancies within the vegetation management unit. Multiple -

OFD/HRM
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
4 Ensure the backlog of inspection reports are addressed. Partially Implemented
The Bureau reports that staff now enter inspection reports directly into Accela, reducing the risk of backlog.

To fully implement this the Department will need to identify the buildings that have not yet been inspected and schedule an inspection.

OFD - Fire
Prevention
Bureau
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
5 Permanently assign appointments to the supervising inspector positions. Implemented The Bureau reports that all supervisor positions are filled. Multiple -

OFD/HRM
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
6 Develop a process to electronically input its inspection reports. Partially implemented
The Bureau has been transitioning its fire inspection report to Accela and complete inspections via the app in real time. The Fire Department offered training for completing new inspections via the Accela app. For inspection types still being built out in the Accela app, inspectors complete the inspection on paper and upload it to the generated Accela record number
Multiple -

OFD/PBD/ITD
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
7 Establish a timeline for completing the Accela database system and train all staff once the Accela database is fully implemented.

Partially
implemented
Staff report that the Accela database is fully operational, but some platforms are still being built and the timeline to complete is being reevaluated. For platforms that have been built out, the Department has trained staff on their use.

Multiple -

OFD/PBD/ITD
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
8 To streamline the process for paying inspection fees, afford property owners the option of paying on-line for their fire safety inspections. Implemented The Accela Citizen Access website now allows property owners to pay for fire inspections online.

Multiple -
OFD/Finance/IT
D
Audit Recommendation Follow-Up Report as of December 31, 2023 31 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
9 Adopt a final version of a training plan and authorize the Fire Marshal to approve training for staff and establish a formal system for tracking staff’s training and certifications. Managers should periodically review training records to ensure all staff are meeting their training requirements.

Partially
implemented
As of August 2023, the Department reports that all fire inspectors have completed training with continual training opportunities as needed.

OFD - Fire
Operations, Fire
Prevention
Bureau
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
10 Create a specialized training program for cannabis inspections. Partially implemented
The Bureau reports that there are various types of cannabis inspection: dispensary, cultivation, and extraction. Cultivation and extraction inspection is a technical inspection that requires hazardous materials training. The inspectors who complete these inspection types have been trained. Dispensary inspections are less technical and can be inspected by all inspectors.

Multiple -

OFD/CAO/PBD
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
11 Create a specialized training program for supervisory inspectors. Partially implemented
Supervisors are required to take the City-wide training, which is tracked through NeoGov.

This recommendation will be fully implemented when the Bureau develops a comprehensive training plan for its supervisory inspectors. This training program should not only address City-wide training for supervisory staff but only training on how to mentor and supervise inspectors.

Multiple -

OFD/CAO/PBD
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
12 Immediately create a formal system for conducting and documenting quality assurance reviews of inspections.

Partially
implemented
Although the Bureau has taken steps to address this recommendation, the Bureau needs to formalize the quality assurance process and follow up it on an on-going basis.

OFD - Fire
Prevention
Bureau
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
13 Compile and adopt a set of standard operating procedures (SOPs) and establish a process to update the SOPs regularly. Not Implemented
The Bureau has not addressed this recommendation.

This recommendation will be addressed when the Bureau establishes a written set of standard operating procedures.

OFD - Fire
Prevention
Bureau
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
14 Develop formal procedures for cannabis facilities to operate and to provide a basis for inspecting these facilities. Not Implemented
At the time of the audit in September 2020, the Fire Prevention Bureau reported it was meeting with the City Attorney's Office and stakeholders to establish formal procedures for inspecting cannabis facilities, including whether procedures required amendments to the municipal code. As of this report, the Bureau has not implemented formal written procedures.

Multiple -

OFD/PBD
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
15 Develop key performance measures. Implemented
The Bureau has developed several performance measures, which it monitors. For instance, the Bureau has established a goal to inspect 100 percent of all State-mandated facilities and its inspection efforts are focused on achieving this goal. It has also established reporting systems to record and monitor its success. Additionally, the Bureau has improved its performance in inspecting State-mandated facilities. For instance, the Bureau has also established goals to improve the timeliness of permitting inspections.

OFD - Fire
Prevention
Bureau
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
16 Re-establish its periodic reports called for in the Mayor’s 2017 Executive Order. Implemented The Bureau is providing reports to the City Administrator’s Office and the City Council. Multiple -

OFD/PBD
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
17 Continue to develop and update a master list of all properties that need to be inspected. Partially Implemented
The Bureau reports that it continually adds properties to its master list for inspections, which reflects all State-mandated inspections.

As of December 2023, the Department has not provided support for this recommendation.

OFD - Fire
Prevention
Bureau
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
18 Establish data integrity controls with the implementation of the new Accela database. Implemented The Bureau has established controls for investigators to log in to the Accela database using unique user IDs and passwords. All activity can be tracked by user ID to determine who made the changes. Prior to getting an account with inspection permissions, the Bureau must complete an application that must be signed by the Fire Marshall. The application also includes the level of authority to be granted.

Multiple -

OFD/ITD
Audit Recommendation Follow-Up Report as of December 31, 2023 32 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
19 Adopt a risk-based approach for scheduling state-mandated inspections as recommended by the Mayor’s Task Force in 2017. Risk factors would include the type of facility, period elapsed since the facility was last inspected, the age of the facility, the compliance history of the facility, the number of occupants using the facility, and whether the facility is used 24 hours a day or only during the work-day.

Partially
Implemented
Although the Bureau has not established a risk-based approach for scheduling, it has prioritized state-mandated inspections. The Bureau has a established a goal to inspect 100 percent of state-mandated inspections and has established reporting systems to monitor its progress in accomplishing this goal.

OFD - Fire
Prevention
Bureau
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
20 Immediately complete a risk assessment and schedule its inspections for the 2,400 properties not inspected in the last three years, based on the risks presented by each property.

Not Implemented
Due to staffing changes in the Bureau, the current staff were unaware of the facilities that had not been inspected over the last years when the audit was released. This is a concern because the audit identified over 2,400 properties that had not been inspected over a three- year period.

The will be fully implemented after the Bureau identifies facilities that have not been inspected over the last 3 years and assigns inspectors to inspect these facilities.

OFD - Fire
Prevention
Bureau
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
21 Develop a workload and staffing analysis to provide a basis for evaluating the productivity of the inspectors and the Bureau. At a minimum, this analysis should include the number of facilities that need to be inspected, the average time it takes to inspect these facilities, time needed to reinspect facilities, travel time, and the available staff to conduct inspections.

Partially
Implemented
The Bureau has established some accountability tools. For instance, the Bureau's weekly report provides for the evaluation of productivity. The Bureau, however, has not developed a detailed workload and staffing analysis. This recommendation will be fully addressed when the Bureau has developed such an analysis.

OFD - Fire
Prevention
Bureau
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
22 Create a set of performance measures that will enable supervisors to assign inspections and hold each of its inspectors accountable by monitoring their contribution to accomplishing the Bureau’s inspection workload.

Partially
Implemented
The Bureau’s weekly report on inspections provides some level of accountability.

Accountability would be enhanced if performance measures on the number of inspections that should be conducted and is compared to the number of inspections actually conducted by each inspector.

This recommendation will be fully addressed when the Bureau establishes formal accountability measures for inspectors.

OFD - Fire
Prevention
Bureau
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
23 Enhance its monthly report to add a component to track the total time that inspectors spend doing their inspections against a pre-established goal for each inspector.

Partially
Implemented
The Bureau has established a weekly report on inspections conducted. However, the Bureau needs to establish timeframes for completing inspections and measure the performance of inspectors against this standard.

OFD - Fire
Prevention
Bureau
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
24 Re-evaluate the number of inspection staff and administrative support it has assigned to inspecting cannabis facilities. Implemented The Bureau has assigned staff but not formally reevaluated the number of staff assigned to inspecting cannabis facilities.

OFD - Fire
Prevention
Bureau
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
25 Establish expiration dates for provisionally permitted cannabis facilities. Partially Implemented
The State of California sets the expiration dates for state provisional cannabis licenses. In 2020, however, the Special Activity Permits Division updated its cannabis operator regulations to include a 120-day compliance plan process for cannabis operators seeking a provisional state license that requires operators to satisfy specific building and fire permitting milestones in order to preserve their local authorization.

As of December 2023, the Department has not provided support for this recommendation.

Multiple -

OFD/CAO/PBD
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
26 Identify all the City departments involved in the regulation of cannabis facilities and develop an Interdepartmental Agreement to clarify each department’s role and responsibilities, ensure interdepartmental coordination, information sharing, and if applicable, shared training opportunities.

Implemented
In July 2021, the Special Activity Permits Division moved to EWDD and the CAO designated the Special Activity Permits Division to lead the program. All City departments involved in the regulation of cannabis have been identified and meet regularly with Building, Fire, and the Special Activity staff. No official interdepartmental agreements are needed as the Special Activity Permitting Division has the delegation and authority to convene regular meetings with all relevant departments.

As of December 2023, the Department has not provided support for this recommendation.

Multiple -

OFD/CAO/PBD
Audit Recommendation Follow-Up Report as of December 31, 2023 33 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
27 Employ more aggressive administrative and judicial actions to compel property owners to correct fire safety violations. Not Implemented
This recommendation has not yet been addressed. At the time of the audit, the management response noted the Bureau would explore best practices in code enforcement, researching other City departments and other local/area Fire Prevention Bureau agencies and proposing a code enforcement program geared toward providing a full spectrum of equitable services to the community regarding fire code education, engineering compliance, and enforcement.

Multiple -
OFD/City
Attorney
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
28 Immediately schedule a meeting with officials from the Oakland Unified School District to adopt a plan to bring its schools into compliance with fire safety regulations.

Partially
Implemented
According to the Fire Prevention Bureau, it convened a meeting with the Superintendent’s Office in September 2020. The two agencies are working to identify appropriate counterparts from each agency who will establish a shared calendar to enable the mandated annual inspections to occur efficiently and predictably. Fire Prevention Bureau staff have met with OUSD facility and maintenance supervisors to arrange for two facility inspections per week in order to successfully complete the approximately 100 required inspections. Staff report they will work to establish regularly scheduled meetings to gain compliance.

Multiple -
OFD/City
Attorney
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
29 Elevate Oakland Unified School District’s lack of compliance with fire safety requirements to the City Administrator and the Superintendent of the District.

Partially
implemented
According to the Fire Prevention Bureau, it convened a meeting with the Superintendent’s Office in September 2020. The two agencies are working to identify appropriate counterparts from each agency who will establish a shared calendar to enable the mandated annual inspections to occur efficiently and predictably. Fire Prevention Bureau staff have met with OUSD facility and maintenance supervisors to arrange for two facility inspections per week in order to successfully complete the approximately 100 required inspections. Staff report they will work to establish regularly scheduled meetings to gain compliance.

Multiple -
OFD/City
Attorney
2020_02
Oakland Fire
Department's Fire
Prevention Bureau
30 Continue using the established appeals process in the City Administrator’s Office for appeals related to the Bureau’s inspection programs and begin assessing homeowners for past and current inspections fees.

Partially
implemented
The Bureau is using the existing appeals process and the Fire Department has completed one appeal process. The guidelines for the appeals process, however, are still in draft form.

Multiple -
OFD/City
Attorney
2020_03
Measure D: Kids First
Oakland Fund For Children
and Youth Act Fiscal Years
2016-17 and 2017-18
1 To fully account for the City’s spending on children and youth services, the Finance Department should establish a process that includes:
• Guidance to the departments on expenditures that are eligible to be counted towards the baseline spending requirement, as well as expenditures that cannot be counted, • Guidance to departments on tracking eligible expenditures and annually reporting these expenditures to Finance,
• Methodologies for allocating expenditures that mutually benefit children and youth and other populations such as seniors, and
• Methodologies for allocating an appropriate amount of department overhead costs associated with providing services to children and youth.

Partially
Implemented
The Finance Department indicated that the FY 2022-23 Midcycle Budget Process included guidance to departments of Oakland Parks, Recreation, & Youth Development, Human Services, Economic & Workforce Development, and the Oakland Public Library on expenditures that are eligible to be counted towards the baseline spending requirement, as well as expenditures that cannot be counted towards the baseline.

As of December 2023, the department has not provided our Office the guidance and methodology distributed.

Finance -
Budget Bureau
2021_01
Library Services Retention
and Enhancement Act &
the 2018 Oakland Public
Library Preservation Act,
Fiscal Years 2017-18 and
2018-19
1 To enhance the Library Commission’s ability to monitor the Library’s on-going financial condition, the Library should provide and brief the Library Commission, at least annually, on key financial information including but not limited to the following:
• Year-end fund balance reports for Measures Q and D
• Changes in fund balances for Measures Q and D
• 5-year forecasts on estimated revenues, expenditures, and changes to fund balances • Annual Measures Q and D revenues, as well as General Fund support • Annual Measures Q and D expenditures
• Variance analysis to identify differences in planned versus actual expenditures • Variance analysis to identify changes in revenues.

Implemented The Library staff briefed the Library Commission on key financial information at its June 9, 2021, and August 30, 2021, meetings. These briefings addressed the recommendation.

OPL - Library
Director and
Library Fiscal
Officer
2021_02
The City of Oakland's
Homeless Encampment
Management
Interventions and
Activities for Fiscal Years
2018-19 and 2019-20
1 Implement an organizational structure for the EMT that includes defined roles, responsibilities and authority, including a clearly defined decision-making process. Not Implemented The City Administration has not provided any information demonstrating that it has addressed this recommendation. CAO
Audit Recommendation Follow-Up Report as of December 31, 2023 34 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2021_02
The City of Oakland's
Homeless Encampment
Management
Interventions and
Activities for Fiscal Years
2018-19 and 2019-20
2 Modify its encampment schedules to better document the types of interventions, the rationale for the intervention, the date of the intervention, the number of staff needed for the intervention, and the number of hours needed to complete the intervention.

Not Implemented The City Administration has not provided any information demonstrating that it has addressed this recommendation.

Multiple -

CAO/HSD
2021_02
The City of Oakland's
Homeless Encampment
Management
Interventions and
Activities for Fiscal Years
2018-19 and 2019-20
5 Modify the Encampment Management Policy to address outreach strategies prior to interventions. The outreach strategies should include:
• Establishing specific outreach goals
• Defining and expanding roles and responsibilities for all stakeholders involved, including City staff and contracted service providers
• Ensuring adequate funding
• Implementing monitoring and reporting protocols to ensure internal and external stakeholders can track the effectiveness of outreach strategies.

Not Implemented The City Administration has not provided any information demonstrating that it has addressed this recommendation.

Multiple -

CAO/HSD
2021_02
The City of Oakland's
Homeless Encampment
Management
Interventions and
Activities for Fiscal Years
2018-19 and 2019-20
6 Develop policies and procedures to document the City’s outreach efforts at encampments, including the outreach provided, the acceptance of services, and the alternative shelter offered.

Not Implemented The City Administration has not provided any information demonstrating that it has addressed this recommendation.

Multiple -

CAO/HSD
2021_02
The City of Oakland's
Homeless Encampment
Management
Interventions and
Activities for Fiscal Years
2018-19 and 2019-20
7 Evaluate other cities’ methods for informing encampment residents of impending interventions so that encampment residents are adequately notified of scheduled interventions.

Not Implemented The City Administration has not provided any information demonstrating that it has addressed this recommendation.

Multiple -

CAO/HSD
2021_02
The City of Oakland's
Homeless Encampment
Management
Interventions and
Activities for Fiscal Years
2018-19 and 2019-20
8 Take appropriate actions to ensure City staff comply with the Standard Operating Procedure for the bag-and-tag process. Not Implemented The City Administration has not provided any information demonstrating that it has addressed this recommendation.

Multiple -

CAO/OPW
2021_02
The City of Oakland's
Homeless Encampment
Management
Interventions and
Activities for Fiscal Years
2018-19 and 2019-20
9 Evaluate other cities’ use of storage facilities to provide alternatives to the bag-and-tag process. Not Implemented The City Administration has not addressed this recommendation. Multiple -

CAO/HSD/ OPW
Audit Recommendation Follow-Up Report as of December 31, 2023 35 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2021_02
The City of Oakland's
Homeless Encampment
Management
Interventions and
Activities for Fiscal Years
2018-19 and 2019-20
10 Develop a clear, comprehensive policy for transportation assistance following an encampment closure or re-closure. The City contracts should align with any policy changes. Not Implemented The City Administration has not provided any information demonstrating that it has addressed this recommendation.

Multiple -

CAO/HSD
2021_02
The City of Oakland's
Homeless Encampment
Management
Interventions and
Activities for Fiscal Years
2018-19 and 2019-20
11 The Police Department should modify its call reports to identify when staff respond to encampment calls. Not Implemented
The go-live date for implementing the new CAD system has been pushed back several times.

Once the new system is implemented, the Police Department will have significantly more disposition codes available to emergency calls to encampments.

Multiple -

OPD/ITD
2021_02
The City of Oakland's
Homeless Encampment
Management
Interventions and
Activities for Fiscal Years
2018-19 and 2019-20
12 Work with the records management software vendor and Fire Dispatch Center to establish a unique Incident Type that will allow the department to distinguish medical emergency calls at encampments from all other medical emergencies. Further, the Fire Department should ensure staff use the appropriate disposition code upon clearing the location.

Partially
Implemented
The Department reported that in March 2021, the Oakland Fire Dispatch Center created an Incident Type and a Disposition code for all medical calls at encampments. As mentioned above, the Fire Department has addressed this recommendation.

As of December 2023, the Department has not provided support for this recommendation.

OFD - Fire
Dispatch Center
2021_02
The City of Oakland's
Homeless Encampment
Management
Interventions and
Activities for Fiscal Years
2018-19 and 2019-20
13 Evaluate both the integrity of the 311 Call Center data and the resolution of calls regarding encampments. Not Implemented The City Administration has not provided any information demonstrating that it has addressed this recommendation.

Multiple -

CAO/EMT
2021_02
The City of Oakland's
Homeless Encampment
Management
Interventions and
Activities for Fiscal Years
2018-19 and 2019-20
14 Document the amount of time spent, and staff needed, on encampment interventions such as closures, re-closures, cleanings, and hygiene services. Not Implemented The City Administration has not provided any information demonstrating that it has addressed this recommendation.

Multiple -

CAO/HSD
2021_02
The City of Oakland's
Homeless Encampment
Management
Interventions and
Activities for Fiscal Years
2018-19 and 2019-20
15 Develop written goals and objectives for its encampment management activities. These goals and objectives should formally communicate what the City hopes to achieve with its encampment management activities.

Not Implemented The City Administration has not provided any information demonstrating that it has addressed this recommendation. CAO
2021_02
The City of Oakland's
Homeless Encampment
Management
Interventions and
Activities for Fiscal Years
2018-19 and 2019-20
16 Develop a strategic plan that includes written strategies for achieving its encampment management goals and objectives and establish formal systems for assessing the City’s progress in implementing these strategies
Not Implemented The City Administration has not provided any information demonstrating that it has addressed this recommendation. CAO
2021_02
The City of Oakland's
Homeless Encampment
Management
Interventions and
Activities for Fiscal Years
2018-19 and 2019-20
17 Develop annual work plans identifying goals and deadlines for the next year and the strategies for achieving them. Not Implemented The City Administration has not provided any information demonstrating that it has addressed this recommendation. CAO
Audit Recommendation Follow-Up Report as of December 31, 2023 36 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2021_02
The City of Oakland's
Homeless Encampment
Management
Interventions and
Activities for Fiscal Years
2018-19 and 2019-20
18 Develop a formal comprehensive budget for encampment management activities including all direct and indirect costs. Not Implemented The City Administration has not provided any information demonstrating that it has addressed this recommendation. CAO
2021_02
The City of Oakland's
Homeless Encampment
Management
Interventions and
Activities for Fiscal Years
2018-19 and 2019-20
19 Establish funding/project codes to track expenditures for encampment-related activities across City departments. Not Implemented The City Administration has not provided any information demonstrating that it has addressed this recommendation. CAO
2021_02
The City of Oakland's
Homeless Encampment
Management
Interventions and
Activities for Fiscal Years
2018-19 and 2019-20
20 Perform a staffing analysis to assess the City’s staffing requirements for encampment management activities. The staffing analysis should not only address the number of staff needed to carry out encampment management activities, but should also address the appropriate mix and composition of staff needed to effectively administer the new encampment policy. This staffing analysis, at minimum, should assess the need for:
• Police officers providing the current level of security at encampment interventions • Staff resources needed to monitor and enforce the encampment policy • Administrative staff needed to improve recordkeeping.

Not Implemented The City Administration has not provided any information demonstrating that it has addressed this recommendation. CAO
Audit Recommendation Follow-Up Report as of December 31, 2023 37 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2021_02
The City of Oakland's
Homeless Encampment
Management
Interventions and
Activities for Fiscal Years
2018-19 and 2019-20
24 Assign responsibility for developing and maintaining a comprehensive master list of encampments, which maps the locations of encampments, both formal and informal encampments, including but not limited to, informal tent or small cabin encampments, formal encampments, areas where residents are living in parked vehicles, and safe parking areas. This master list should include the population and demographics of the encampments.

The maps should also identify the locations of these encampments in relation to storm drain inlets and existing streams, rivers, and flood control channels, as well as other surface water bodies within the City to ensure compliance with federal, state, and regional permits.

Not Implemented The City Administration has not provided any information demonstrating that it has addressed this recommendation.

Multiple -

CAO/HSD
2021_02
The City of Oakland's
Homeless Encampment
Management
Interventions and
Activities for Fiscal Years
2018-19 and 2019-20
26 Use the ‘U.S. Substance Abuse and Mental Health Services’ Trauma-Informed Toolkit for Homeless Services to evaluate how well trauma informed practices are incorporated into the City’s encampment practices to identify areas for organizational growth, and make practical changes using their self-assessment tool-kit.

Not Implemented The City Administration has not provided any information demonstrating that it has addressed this recommendation. CAO
2021_04
Limited Public Financing
Act November 2020
Election
1 The PEC should consider drafting an amendment for the City Council’s consideration that amends the Oakland Municipal Code to eliminate the requirement of biennial post-election audits of the LPFA.

Implemented In May 2022, the City Council amended the Municipal Code so that it no longer requires post- election audits of the LPFA. PEC
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
1 Work with the County HMIS Lead or otherwise identify a way to access data on “returns to homelessness,” by program type and service provider, in order to identify how many participants who exited to permanent housing, return to homelessness six, 12, or 24 months later.

Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented. HSD
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
2 Adopt exits to positive destinations and exits to streets or unknown destinations as metrics for Emergency Shelters, and set performance targets. Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented. HSD
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
3 Continuously review existing performance metrics and corresponding performance targets across all program types, and consider adjusting and developing new ones as needed. Not Implemented The City Administration has not provided information to assess whether this recommendation has been implemented.

Multiple -
HSD/CAOAudit Recommendation Follow-Up Report as of December 31, 2023 38 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
4 Ensure that requirements within service provider contracts reflect adopted performance metrics and targets and ensure such requirements are consistent across different service provider contracts within the same program type.

Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented.

Multiple -

HSD/CAO
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
5 Collect and analyze HMIS data on lengths of stay at crisis response and longer-term housing programs to identify why and when participants exit, and identify trends across different program types and service providers, and use this information to inform programmatic decisions that may help the City promote better program performance and improve participants’ outcomes.

Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented.

Multiple -

HSD/CAO
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
6 Evaluate the maintaining/increasing income metric and enrollments in mainstream and health insurance benefits metrics by program type and service provider to identify successes and failures related to participant enrollment. This information should then be used to implement improvements in enrolling participants in benefits programs and to hold service providers accountable.

Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented. HSD
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
7 Review participants’ income data across programs to reveal the range of incomes and use this information to inform the development and adaptation of City programs to provide deeply affordable housing.

Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented. HSD
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
8 Clarify what the RV Safe Parking program is intended to accomplish in terms of outcomes for its participants. Once these outcomes are determined, decide what metrics are important and set realistic targets for those metrics.

Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented. HSD
Audit Recommendation Follow-Up Report as of December 31, 2023 39 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
9 Add a dedicated staff member with requisite analytical and technical skills to consistently track and monitor HMIS data, analyze data, and present results for management to review and adjust operations and strategies, as needed. Such a staff member could facilitate better use of and training on HMIS.

Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented.

Multiple -

HSD/CAO/HRM
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
10 Work with the County HMIS Lead to identify and develop standard and custom reports within HMIS, including reports for real-time bed utilization and returns to homelessness at six months, 12 months, or 24 months after exiting to permanent housing.

Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented. HSD
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
11 Secure training on HMIS data entry and how to produce various reports, including customized reports. If necessary, an outside contractor should be considered if the County HMIS Lead cannot provide adequate or timely training.

Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented. HSD
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
12 Adopt and negotiate with service providers, a performance metric and benchmark for timely input of client data into HMIS, preferably in alignment with the CoC’s three-day target. Once implemented and negotiated into contracts, the City should continuously track and monitor performance. Additionally, the City should assist service providers in remediating any data concerns quickly.

Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented. HSD
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
13 Advocate for the County to improve its HMIS data and reporting capabilities, including disaggregating program outcomes by race. Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented.

Multiple -

HSD/CAO
Audit Recommendation Follow-Up Report as of December 31, 2023 40 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
14 Implement the use of the dashboards to promote access, transparency, and public accountability. The dashboard at a minimum should include bed utilization and returns to homelessness data, as well as the metrics listed in sections 1 and 2 (i.e., exits to permanent housing, homelessness, positive destinations, streets or unknown destinations, maintaining or increasing incomes, and enrollments in mainstream benefits and health insurance).

Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented. HSD
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
15 Work with the County HMIS Lead to identify and develop standard and custom reports within HMIS that break down data by race. Reports should be reviewed on a regular basis to track progress. This information should be incorporated in regular progress reports to the City Council and the Commission on Homelessness. (The establishment of regular progress reports is included in the last section of the report).

Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented.

Multiple -

HSD/CAO
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
16 Continuously review racial and other demographic data from HMIS, PIT Counts, and the U.S.

Census to ensure the City is identifying and serving communities particularly vulnerable to, or impacted by, homelessness.

Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented. HSD
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
17 Design, document, and implement improved monitoring procedures that comprehensively incorporate risks, ensure enforcement of contract deliverables, and ensure corrective action plans are implemented.

Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented.

Multiple -

HSD/CAO
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
18 Consider the advantages and disadvantages of implementing multi-year contracts to minimize the administrative burdens presented by annual contract renewals. Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented.

Multiple -

HSD/CAO/OCA/
City Council
Audit Recommendation Follow-Up Report as of December 31, 2023 41 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
19 Consider how to design contracts to promote accountability for reaching performance targets, including both incentives and consequences based on level of performance. Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented.

Multiple -

HSD/CAO/OCA/
DWES/Finance
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
20 Develop written goals and objectives for the City’s homelessness services. These goals and objectives should formally communicate what the City aspires to achieve with its homelessness services. Audit findings and recommendations should be considered in the development of these goals and objectives.

Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented.

Multiple -

HSD/CAO
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
21 In coordination with the Commission on Homelessness, develop a strategic plan that includes written strategies for achieving the City’s homelessness services goals and objectives, and establish formal systems for assessing the City’s progress in implementing these strategies.

Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented.

Multiple -

HSD/CAO/HCD
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
22 Develop annual workplans to accomplish the strategic plan by identifying goals and deadlines for the next year and the strategies for achieving them. Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented. Multiple -

HSD/CAO
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
23 Report annually on activities, progress, and results of the strategic plan. Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented.

Multiple -

HSD/CAO
Audit Recommendation Follow-Up Report as of December 31, 2023 42 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
24 Consult with the City Council and the Commission on Homelessness to develop comprehensive financial reports on homelessness services funding that include funder, program type, and service provider. We recommend these financial reports be both retrospective and prospective, and cover multiple years.

Not Implemented
The City Administration has not provided us with information to assess whether this recommendation has been implemented.

Multiple -
HSD/CAO/Finan
ce
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
25 Periodically, at least annually, compile and present a comprehensive report on homelessness services including detailed information on the service providers, such as performance metrics and targets. Staff should consult with the City Council and the Commission on Homelessness about the information needed to provide adequate oversight and use their input to develop a standard report format that can be updated annually and modified as needed.

Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented.

Multiple -

HSD/CAO
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
26 Perform a staffing analysis to assess the City’s staffing requirements for homelessness services. The staffing analysis should not only address the number of staff needed to carry out homelessness service activities, but it should also address the appropriate mix and composition of staff needed to effectively manage homelessness services and address the audit findings.

Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented.

Multiple -

CAO/HSD
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
27 Clearly define and document roles, responsibilities, and authority of all staff working on homelessness services, including the Homelessness Administrator’s staff. Not Implemented The City Administration has not provided us with information to assess whether this recommendation has been implemented. Multiple -

CAO/HSD
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
28 We recommend the City Council designate the Commission on Homelessness as the entity to oversee the development of the initial strategic plan for the City’s homelessness services, and its ongoing monitoring.

Not Implemented As of December 2023, the City Council has not designated the Commission on Homelessness as the entity to oversee a strategic plan for the City’s homelessness services and monitoring.

Multiple - City
Council/CAO/HS
D/
HCD
Audit Recommendation Follow-Up Report as of December 31, 2023 43 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
29 We recommend the City Council adopt the Oakland homelessness response strategic plan once completed. Not Implemented As of December 2023, the City Council has not designated the Commission on Homelessness as the entity to oversee a strategic plan for the City’s homelessness services and monitoring.

Multiple - City
Council/HSD/CA
O
2022_01
The City of Oakland's
Homelessness Services:

Better Strategy and Data
are Needed for More
Effective and Accountable
Service Delivery and
Positive Outcomes for
Oakland's Homeless
Residents
30 We recommend the Commission on Homelessness determine and request the additional resources needed to develop and monitor the strategic plan for homelessness services. Not Implemented As of December 2023, the City Council has not designated the Commission on Homelessness as the entity to oversee a strategic plan for the City’s homelessness services and monitoring.

Multiple -

CAO/HSD/HCD
2022_02 Measure N - Paramedic
Services Act 1
Medical Services Division (MSD) and Fiscal and Administrative Services Division (FASD) management should finalize and fully develop the spending plan, enlisting the guidance of the City’s Budget Office. The spending plan should include the following information and analysis:
• Detailed anticipated revenue and expenditure by category, including salaries and benefits; • Actual to plan variance analysis with explanations when differences are more than 10% of the spending plan amounts;
• Appropriate approval and date of approval; and
• A developed and specific strategy to address anticipated funding shortfall from the County’s First Responder Advanced Life Support Services Partially
Implemented
The Finance Department and the Fire Department report they will coordinate on the replacement of the of the Fund Management Policy in the City’s recently adopted Consolidated Fiscal Policy (CFP). The CFP established citywide targets for fund balance levels and management expects it will provide an improved basis for planning and expenditures under Measure N.

Multiple -
Finance/OFD
2022_03
Measure M - Emergency
Medical Services
Retention Act
1 The Fire Department and the City should review its internal controls and establish an internal process to ensure it does not make duplicate payments. Not Implemented The Finance Department and Fire Department report they plan to implement the following steps to address oversight and minimize the chance of duplicate payments:
• Procedures for reviewing travel advances and travel expenditures to ensure new payments do not duplicate prior payment requests, • Recoup of duplicated payments, and
• The Measure M Fund will be made whole by the transfer of duplicated payments to other funding sources.

Multiple -
Finance/OFD
2022_03
Measure M - Emergency
Medical Services
Retention Act
2 Medical Services Division (MSD) and Fiscal and Administrative Services Division (FASD) management should finalize and fully develop the spending plan, enlisting the guidance of the City’s Budget Office. The spending plan should include the following information and analysis:
• Detailed anticipated revenue and expenditure by category, including salaries and benefits; • Actual to plan variance analysis with explanations when differences are more than 10% of the spending plan amounts;
• Appropriate approval and date of approval; and
• A developed and specific strategy to address anticipated funding shortfall from the County’s First Responder
Partially
Implemented
The Finance Department and the Fire Department report they will coordinate on the replacement of the of the Fund Management Policy in the City’s recently adopted Consolidated Fiscal Policy (CFP). The CFP established citywide targets for fund balance levels and management expects it will provide an improved basis for planning and expenditures under Measure M. This is the same recommendation found in the 2015 and 2022 Measure M audit reports.

Multiple -
Finance/OFD
Audit Recommendation Follow-Up Report as of December 31, 2023 44 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2023_01
Business Tax Refunds
Audit Fiscal Year 2018-19
through Fiscal Year 2021-
22 1 The Bureau and City Administration should continue to pursue process improvements aimed at consistently processing refunds within six months. Not Implemented At the time of the audit the Finance Department agreed with the recommendation and reported it would work to make process improvements and enhancements to meet the 6- month timeframe or revise the refund timeframe.

As of December 2023, the City Administration has not provided documentation of implementation.

Finance -
Director of
Finance and
Revenue and
Tax
Administrator
2023_02
City of Oakland's Financial
Condition Between FY
2012-13 and 2021-22
1 The City Council should do the following to address the City’s unfunded pension and OPEB liabilities:
• Convene a retirement advisory group to gather, evaluate, and organize information for a comprehensive solution to address Oakland’s unfunded pension and OPEB liabilities. This Advisory Group will be tasked with designing a plan to impact retirement liabilities on three levels: State/Federal — what legislative changes, if any, are needed to be proposed so that the municipalities may be in better control of their financial future as it relates to pensions and OPEB.
• CalPERS — does CalPERS serve the needs of all its member agencies and how can Oakland and other municipalities have a greater impact on CalPERS policies. • Oakland – what changes may be made now within the restrictions of CalPERS and State, and which of these changes can be agreed to by all stakeholders.

This process should be convened publicly and have clearly defined processes for stakeholder input, including citizens, unions and employees. The Advisory Group should be comprised of a broad cross section of stakeholders, for example, the City should strongly consider including:
• Academia and pension/OPEB experts.
• An independent financial consultant with no ties to the City to perform reforms as they are recommended by the Advisory Group.
• An independent law firm with no ties to the City to evaluate the legality of potential reforms as they are recommended by the Advisory Group.
• Form a coalition of cities to find common ground to support comprehensive solutions at the State level and CalPERS
Implemented
Although the City still has unfunded pension and OPEB liabilities, the City has negotiated reforms to OPEB benefits and State of California’s Public Employee Retirement System benefits address this recommendation.

Finance
2023_02
City of Oakland's Financial
Condition Between FY
2012-13 and 2021-22
2 The City’s Finance Department should provide the City Council with an annual analysis of how the City’s long-term and near-term financial position could be strengthened.

Partially
Implemented
Currently, the Finance Department regularly reports to the City Council the financial condition of the City, all reports as of calendar year 2023 have been agendized and presented to the Finance and Management Committee (FMC). Current financial condition reports include:

1. Budgetary Reports on revenues and expenditures,

2. Five-Year Financial Forecast

3. Cash and Investment reports

4. Actuarial reports on pensions and OPEB

5. An audited Comprehensive Annual Financial Report (ACFR).

Additionally, the Finance Department provided a comprehensive presentation on the City’s Finances for the new City Council Orientation.

This recommendation will be fully implemented when the department incorporates comprehensive recommendations to the Consolidated Fiscal Policy (CFP) that will provide additional policy recommendations in line with GFOA best practices, such as financial benchmarks that assist with understanding the financial health of the City so that Council has additional tools in decision making.

Finance
Audit Recommendation Follow-Up Report as of December 31, 2023 45 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2023_02
City of Oakland's Financial
Condition Between FY
2012-13 and 2021-22
3 The City should develop a reserve policy that is consistent with the GFOA recommendations to maintain unrestricted budgetary General Fund balance of no less than two months of General Fund operating expenditures.

Partially
Implemented
The Finance Department reports that it is working to provide comprehensive recommendations to the City's Consolidated Fiscal Policy (CFP) that will provide additional policy recommendations in line with GFOA best practices, so that the City Council has additional tools for decision-making.

Finance
2023_02
City of Oakland's Financial
Condition Between FY
2012-13 and 2021-22
4 The City should have a centralized report of fixed assets to be able to monitor changes in the condition of the assets and evaluate cost associated with maintaining, repairing, and replacing them.

Partially
Implemented
The Governmental Accounting Standards Board (GASB) requires government agencies to report on the amount of fixed assets. While the City currently meets that requirement at its most basic meaning, management agrees with the recommendation to have a centralized report of fixed assets to be able to monitor changes in the condition of the assets and evaluate costs associated with repairing them. Toward this end, the Finance Department reports that it has augmented staff resources and is working to upgrade the City's Financial Management System (Oracle) to implement a module for tracking, reporting, and maintaining conditions of fixed assets and long-term leases.

Multiple -
Finance/OPW/
OEWD
2023_03
Measure Q - Budget
Transparency,
Performance
Management, and
Stronger Oversight
Needed to Ensure
Oaklanders Benefit from
the 2020 Parks and
Recreation Preservation,
Litter Reduction, and
Homelessness Support Act
1 To prevent misallocated carryforwards, we recommend the Budget Bureau create a procedure to reconcile the appropriations with encumbrances and actuals once the fiscal year is closed. The procedure should check that the carryforwards are not greater than the balance of appropriations and encumbrances plus actuals, so that the carryforwards do not skew categorical spending allocations. The Budget Bureau should cross reference this procedure with the appropriate budget policies.

Implemented Management modified its procedures to ensure accuracy in the carryforward appropriations.

Finance -
Budget Bureau
2023_03
Measure Q - Budget
Transparency,
Performance
Management, and
Stronger Oversight
Needed to Ensure
Oaklanders Benefit from
the 2020 Parks and
Recreation Preservation,
Litter Reduction, and
Homelessness Support Act
2 We recommend the City Administrator develop and propose to the City Council for its consideration, a policy for establishing future maintenance of effort thresholds that are simple, easy to interpret, and represent minimum service levels from base levels.

Not Implemented
Management reports that the Finance Department will develop a policy for City Administrator signature that provides guidance to Council on maintenance of effort (MOE) thresholds, guidelines on the calculation of MOE, outlines requirements for City special tax programs, including baseline, measurement assessment and annual reporting to Council.

CAO
2023_03
Measure Q - Budget
Transparency,
Performance
Management, and
Stronger Oversight
Needed to Ensure
Oaklanders Benefit from
the 2020 Parks and
Recreation Preservation,
Litter Reduction, and
Homelessness Support Act
3 To ensure consistency in interpretation and application, we recommend the Budget Bureau document its methodology for calculating the maintenance of efforts for Measure Q.

Partially
Implemented
The Budget Bureau will publish the methodology used to calculate the MOE in the Adopted Budget Book.

Finance -
Budget Bureau
Audit Recommendation Follow-Up Report as of December 31, 2023 46 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2023_03
Measure Q - Budget
Transparency,
Performance
Management, and
Stronger Oversight
Needed to Ensure
Oaklanders Benefit from
the 2020 Parks and
Recreation Preservation,
Litter Reduction, and
Homelessness Support Act
4 For future special tax programs, we recommend the Budget Bureau create a maintenance of effort methodology and guidelines prior to developing the measures’ first budgets. Not Implemented Management reports that the Finance Department will develop a policy for City Administrator signature that provides guidance to Council on maintenance of effort (MOE) thresholds, guidelines on the calculation of MOE, outlines requirements for City special tax programs, including baseline, measurement assessment and annual reporting to Council.

Not Implemented Budget Bureau will update the County collection fee to reflect its accurate cost in the budget exercise.

Finance -
Budget Bureau
2023_03
Measure Q - Budget
Transparency,
Performance
Management, and
Stronger Oversight
Needed to Ensure
Oaklanders Benefit from
the 2020 Parks and
Recreation Preservation,
Litter Reduction, and
Homelessness Support Act
6 To track the effectiveness of Measure Q funds in reaching voter-approved objectives, we recommend the City Administrator’s Office, in conjunction with the Public Works and Human Services departments, at a minimum, set a baseline for parks maintenance conditions and the number of people experiencing homelessness in or adjacent to City parks for measurement going forward.

Not Implemented
To support tracking effectiveness of Measure Q funds in meeting voter-approved objectives, subject to budget availability, Oakland Public Works will issue a Request for Proposals (RFP) for a consultant to complete a comprehensive assessment of City parks and parks maintenance. As part of this assessment, the consultant will be tasked with recommending an established baseline for parks maintenance conditions, including the number of people experiencing homelessness in or adjacent to City parks.

Multiple -

CAO/OPW/HSD
2023_03
Measure Q - Budget
Transparency,
Performance
Management, and
Stronger Oversight
Needed to Ensure
Oaklanders Benefit from
the 2020 Parks and
Recreation Preservation,
Litter Reduction, and
Homelessness Support Act
7 We recommend the City Administrator’s Office identify baseline performance related to objectives of City special tax programs and establish outcome measures to periodically report to the City Council.

CAO
Audit Recommendation Follow-Up Report as of December 31, 2023 47 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2023_03
Measure Q - Budget
Transparency,
Performance
Management, and
Stronger Oversight
Needed to Ensure
Oaklanders Benefit from
the 2020 Parks and
Recreation Preservation,
Litter Reduction, and
Homelessness Support Act
8 We recommend the Public Works Department develop outcomes-based park condition standards for all City parks and use those standards to inform its routine maintenance schedule based on the condition standards and what condition levels it can achieve.

Not Implemented
The condition assessment that Oakland Public Works is issuing an RFP for will also include an analysis of the current achievability of baseline standard conditions, (i.e., can those conditions be met, not met, or improved upon with existing resources), and identify additional needs, as applicable.

OPW
2023_03
Measure Q - Budget
Transparency,
Performance
Management, and
Stronger Oversight
Needed to Ensure
Oaklanders Benefit from
the 2020 Parks and
Recreation Preservation,
Litter Reduction, and
Homelessness Support Act
9 We recommend the Public Works Department implement an annual parks condition assessment informed by park condition standards, and report on that annually to the Parks and Recreation Advisory Commission.

Not Implemented
OPW will develop an implementation and monitoring program with achievable milestones. This will include an annual assessment that will be reported to the Parks and Recreation Advisory Commission (PRAC).

OPW
2023_03
Measure Q - Budget
Transparency,
Performance
Management, and
Stronger Oversight
Needed to Ensure
Oaklanders Benefit from
the 2020 Parks and
Recreation Preservation,
Litter Reduction, and
Homelessness Support Act
10 We recommend the Human Services Department, in conjunction with the City Administrator’s Homelessness Division, develop performance measures, with an emphasis on reducing the number of people experiencing homelessness in or adjacent to City parks, and report on those measures to the Commission on Homelessness.

Not Implemented
Management reports that the City Administrator’s Office will work with Oakland Public Works, Human Services Department and Oakland Police Department to implement and enforce a “no re-encampment policy” in City parks. To support this policy, the City Administrator and the other Departments will expand the Encampment Management Team to create another team that includes public outreach staff, a small illegal dumping removal team, and Police resources, to ensure compliance with the Encampment Management Policy if a park closed within the last 6 months is re-encamped so that people are removed within 72 hours, subject to availability of funding, shelter beds and in compliance with the law.

Multiple -

HSD/CAO
2023_03
Measure Q - Budget
Transparency,
Performance
Management, and
Stronger Oversight
Needed to Ensure
Oaklanders Benefit from
the 2020 Parks and
Recreation Preservation,
Litter Reduction, and
Homelessness Support Act
11 We recommend the Public Works Department assign staff to report on the progress of stormwater quality projects funded by Measure Q to the Parks and Recreation Advisory Commission.

Not Implemented
The Assistant Director of OPW’s Bureau of Design and Construction, or their designee, will provide regular progress reports on stormwater quality projects funded by Measure Q to the Parks and Recreation Advisory Commission (PRAC).

OPW
Audit Recommendation Follow-Up Report as of December 31, 2023 48 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2023_03
Measure Q - Budget
Transparency,
Performance
Management, and
Stronger Oversight
Needed to Ensure
Oaklanders Benefit from
the 2020 Parks and
Recreation Preservation,
Litter Reduction, and
Homelessness Support Act
12 We recommend the City Administrator’s Office periodically evaluate and report on special tax programs’ ongoing performance and outcome measures against baseline performance. Not Implemented Management reports that the Finance Department will develop a policy for City Administrator signature that provides guidance to Council on maintenance of effort (MOE) thresholds, guidelines on the calculation of MOE, outlines requirements for City special tax programs, including baseline, measurement assessment and annual reporting to Council.

CAO
2023_03
Measure Q - Budget
Transparency,
Performance
Management, and
Stronger Oversight
Needed to Ensure
Oaklanders Benefit from
the 2020 Parks and
Recreation Preservation,
Litter Reduction, and
Homelessness Support Act
13 To facilitate citizen oversight of homelessness efforts, we recommend the City Administrator’s Office bring regular operational and expenditure reports to the Commission on Homelessness, and that the Commission establish a regular agenda item for this purpose.

Not Implemented
CAO staff will work with the Commission on Homelessness to agendize these reports as a recurring item, and to affirm the specific data sets and information to be included in each report.

CAO
2023_03
Measure Q - Budget
Transparency,
Performance
Management, and
Stronger Oversight
Needed to Ensure
Oaklanders Benefit from
the 2020 Parks and
Recreation Preservation,
Litter Reduction, and
Homelessness Support Act
14 We recommend the Commission on Homelessness fulfill its statutory obligation by publishing an annual report, pursuant to Oakland Municipal Code Section 4.56.060, including a section on Measure Q.

Not Implemented Management reports that the City Administrator will coordinate with the Chair and recommend agendizing at a future Commission meeting.

Commission on
Homelessness
2023_03
Measure Q - Budget
Transparency,
Performance
Management, and
Stronger Oversight
Needed to Ensure
Oaklanders Benefit from
the 2020 Parks and
Recreation Preservation,
Litter Reduction, and
Homelessness Support Act
15 We recommend the City spend its budget allocation for an annual audit of Measure Q funds collected and expended, as required by California Government Code sections 50071.1 and 50075.3.

Not Implemented The Finance Department, Controllers Bureau will add Measure Q to the scope of the independent auditor‘s contract to include Measure Q in the annual audit, beginning in 2025. CAO Audit Recommendation Follow-Up Report as of December 31, 2023 49 Appendix B: Current Status of All Audit Recommendations January 1, 2014 - December 31, 2023
Report
Number Report Name Rec
# Recommendation Implementation
Status Status Update Responsible
Party
2023_03
Measure Q - Budget
Transparency,
Performance
Management, and
Stronger Oversight
Needed to Ensure
Oaklanders Benefit from
the 2020 Parks and
Recreation Preservation,
Litter Reduction, and
Homelessness Support Act
16 We recommend that for future special tax programs, the City Administrator’s Office initiate a best practice policy requiring an annual report on revenues, expenditures, and the status of open projects, to make sure that the City satisfies California Government Code sections 50075.1 and 50075.3.

CAO
Audit Recommendation Follow-Up Report as of December 31, 2023 50 This page intentionally left blank

Oakland City CouncilMay 21, 2024

Oakland City Council
May 21, 2024