View Supplemental Report - 10/17/2024 — Rules & Legislation Committee, October 24, 2024

Special Finance & Management Committee
October 22, 2024
AG

ENDA REPORT
TO: Jestin D. Johnson FROM: Joe DeVries
City Administrator Deputy City Administrator
SUBJECT: SUPPLEMENTAL-Performance Audit
Of Grants From The City Of Oakland
To Saba Grocers Initiative And Its
Fiscal Sponsor
City Administrator Approval
Jestin Johnson (Oct 17, 2024 09:31 PDT)
DATE: October 15, 2024
Date: Oct 17, 2024

RECOMMENDATION
Staff Recommends That City Council Receive An Informational Report From The City Auditor On The Performance Audit Of Grants From The City Of Oakland To Saba Grocers Initiative And Its Fiscal Sponsor

REASON FOR SUPPLEMENTAL
This supplemental report provides an overview of that response and includes the City Administration's proposed plan for implementing the audit’s recommendations. The Office of the City Administrator has reviewed the findings and recommendations of the performance audit. In response, the City Administration has developed a detailed implementation plan to address the identified issues and enhance the oversight and management of grants provided to the Saba Grocers Initiative. (Attachment A).

Key Response and Actions:

1. Fi
scal Oversight: The City Administration Office will implement stricter financial m
onitoring and reporting requirements for the Saba Grocers Initiative to ensure grant funds are used as intended.

2. Program Management: Clearer performance metrics and deliverables will be es
tablished to assess the impact of the grants and to ensure that the Initiative is meeting its goals.

3. Grant Compliance: Enhanced training and technical assistance will be provided to ens
ure compliance with the Citywide Grant Management policies and procedures, both for Saba Grocers Initiative and its fiscal sponsor.

Special Finance & Management Committee
October 22, 2024
Jestin D. Johnson, City Administrator
Subject: SUPPLEMENTAL-Performance Audit Of Grants From The City Of Oakland To Saba Grocers Initiative And Its Fiscal Sponsor
Date: October 15, 2024 Page 2

4. O
ngoing Monitoring: The City Administration Office will create a system for ongoing m
onitoring of grant performance and compliance, with regular reporting.

B
ased on the Auditor’s Report, the Initiatives Scope of Work was amended, and the evaluation, monitoring, and reporting requirements have been enhanced (please refer to Attachments B, C, and D)

ACTION R EQUESTED OF THE CITY COUNCIL
Staff Recommends That City Council Receive The Office of the City Administrator prepared response to the findings and recommendations presented in the City Auditors’ Report.

For questions regarding this report, please contact Daniel Hamilton, Sustainability Director/Chief Resilience Officer covering for Joe DeVries, Deputy City Administrator, at 510-238-6179.

R
espectfully submitted,
Daniel Hamilton (Oct 16, 2024 14:49 PDT)
Daniel Hamilton
Sustainability Director/Chief Resilience Officer
A
ttachment (1)
A: A
udit of Saba Grocers Initiative Grants City Administration ’s Recommendation Implementation Plan
B: Amended SABA Grocers Initiative Grants Scope of Work C: Report Narrative Template
D. Monitoring Tool
Daniel Hamilton
Audit of Saba Grocers Initiative Grants
City Administration’s Recommendation Implementation Plan Office of the City Auditor
1 Attachment A

Recommendation

City Auditor’s Recommendations

Management
Action Plan

Responsible
Party

Target Date for
Completion

1 To strengthen oversight and accountability around City grants, the City Administrator’s Office should develop and implement a policy for overseeing grants for which it is a grantor. The policy should outline guidance for activities throughout the entire grant lifecycle – pre-award, active-award, and post-award phases – including, but not limited to:
a. considering and approving grant proposals,
b. setting guidelines for assessing, negotiating, and controlling indirect costs, c. implementing and monitoring grant requirements,
d. reporting grant outcomes and results, and
e. setting clear expectations and responsibilities for staff involved in grant management and oversight.

The CAO
onboarded a
Citywide Grant
Coordinator in
the summer of
2024 who is
developing a
Centralized
Grant Process
to enhance
grant-related
activities'
efficiency,
strategic
alignment, and
success rates
across City
departments.

This initiative
aims to
streamline
grant
management,
foster
interdepartmen
tal
CAO Citywide
Grant
Coordinator
There are three
phases to the
new
Centralized
Grant Process:
1) Assessment
and Planning, 2)
Design and
Development,
and 3) Training
and Rollout.

The City is
currently in
phase 2.

Audit of Saba Grocers Initiative Grants
City Administration’s Recommendation Implementation Plan Office of the City Auditor
2 Recommendation

City Auditor’s Recommendations

Management
Action Plan

Responsible
Party

Target Date for
Completion
collaboration,
and
ensure
compliance
with funding
requirements,
ultimately
maximizing the
impact of grant
dollars
on City
projects.

2 To strengthen oversight and accountability around City grants, the Finance Department should develop procedures for reviewing grantees' requests for payments, and ensuring the City's payments to grantees are appropriate and in alignment with grant terms. The procedures should guide staff on:
a. ensuring grantees' requests for payments are reasonable, and b. assessing the sufficiency of invoices, receipts, and other supporting documentation submitted by grantees.

These procedures may be included in the policy recommended in recommendation #1, may stand-alone, or may be included in another City policy.

On May 14, 2024,
the Finance
Department
presented a
proposed
amended
Consolidated
Fiscal Policy (CFP)
to the Finance &
Management
Committee. The
CFP includes a
new section titled
“Grant
Management
Finance
Department
Current
practice
already in
place
Audit of Saba Grocers Initiative Grants
City Administration’s Recommendation Implementation Plan Office of the City Auditor
3 Recommendation

City Auditor’s Recommendations

Management
Action Plan

Responsible
Party

Target Date for
Completion
Policy”
establishing
comprehensive
guidelines for the
City’s grant
portfolio and
management plan
based upon the
Government
Finance Officers
Association best
practices. The
Auditor’s
recommendation
will be
incorporated into
the final proposed
Amended
Consolidated
Fiscal Policy
presented to the
Finance &
Management
Committee and
City Council in
January 2025.

Audit of Saba Grocers Initiative Grants
City Administration’s Recommendation Implementation Plan Office of the City Auditor
4 Recommendation

City Auditor’s Recommendations

Management
Action Plan

Responsible
Party

Target Date for
Completion

3 To strengthen oversight and accountability around City grants involving City-funded debit cards, the City Administrator’s Office should develop procedures that:
a. require eligibility requirements for cardholders,
b. adopt procedures for reviewing and scrutinizing the distribution and accounting of cards, and
c. consider requiring controls for ensuring cards are used only by intended recipients and for intended purposes.

These procedures may be included in the policy recommended in recommendation #1, may stand-alone, or may be included in another City policy.

The City has no
plans to
implement
another debit-
card distribution
program due to
the high
possibility of
card
abuse. However,
if a grant
application to
the
City contains a
proposal to issue
debit cards for
any reason, the
City will require
eligibility
requirements
that align with
CalFresh
regarding annual
income limits,
will require the
grantee to
collect
Personally
Identifiable
Information
about card
recipients, and
will require that
CAO Citywide
Grant
Coordinator
Immediate.

Audit of Saba Grocers Initiative Grants
City Administration’s Recommendation Implementation Plan Office of the City Auditor
5 Recommendation

City Auditor’s Recommendations

Management
Action Plan

Responsible
Party

Target Date for
Completion
the data is shared
and reviewed by
the City’s
program
manager
overseeing the
grant. the City
will also require
that cards only
be issued that
have built in
restrictions on
expenditures
(similar to a
CalFresh Card).

4 The City Administrator’s Office should review existing Administrative Instructions related to grants management procedures, and update them as needed.

The Citywide
Grants
Coordinator is
reviewing all
existing AI’s and
is updating the
process as per
number 1
above—creation
of a centralized
grant process.

CAO Citywide
Grant
Coordinator
Because the
Grant
Management
Policy is
incorporated
into the City’s
proposed
Amended
Consolidated
Fiscal Policy
that will be
presented to
Council in
Audit of Saba Grocers Initiative Grants
City Administration’s Recommendation Implementation Plan Office of the City Auditor
6 Recommendation

City Auditor’s Recommendations

Management
Action Plan

Responsible
Party

Target Date for
Completion
January 2024,
the target date
for this
recommendatio
n is by the end
of the first
Quarter of
2025
(pending
council
approval).

5 The City Administrator’s Office should provide training and awareness sessions to familiarize staff with the new policies, procedures, and Administrative Instructions.

There are three
phases to the
new Centralized
Grant Process: 1)
Assessment and
Planning, 2)
Design and
Development,
and 3) Training
and Rollout.

Similar to
Recommendati
on 4, the
timeline for this
is also the end
of the first
quarter of
2025
since it is part
of the proposed
amended
Consolidated
Fiscal Policy.

6 The City Administrator, in consultation with the City Attorney’s Office, should determine how to address instances of Saba’s misspending and non-compliance with City grant terms, identify whether Saba owes the City, and if so, pursue amounts owed.

The City
Administrator
and City Attorney
are in the process
of reviewing both
grant agreements
CAO/OCA November 2024
Audit of Saba Grocers Initiative Grants
City Administration’s Recommendation Implementation Plan Office of the City Auditor
7 Recommendation

City Auditor’s Recommendations

Management
Action Plan

Responsible
Party

Target Date for
Completion
and determining
the best
approach to
addressing any
misuse of the
funds

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Page 1 of 4 ends

Q4 Report/Narrative

Attachment C

PROGRAM INFORMATION
Organization/Public Agency Name: Funding Area:

Project Title: Project/Agency Website:

Project Description:

Designation (Check Appropriate Category): Project Dates/Frequency:

Small & Emerging Org Single Agency Applicant Collaborative Mailing Address for SSB Invoice Checks:

Person Authorized to Pick-Up Reimbursement Payments
First Name: Last Name:

Phone: Email: Position:

Executive Director
First Name: Last Name:

Phone: Email:

Project/Event Representative
First Name: Last Name:

Phone: Email:

Contract Representative
First Name: Last Name:

Phone: Email:

Service Site
Site Name:

Address:

Contact Person For this Site (if not Project Representative) Organization (if Collaborative):

First Name: Last Name:

Phone: Email:

Collaborative Partners

Q4 Report/Narrative

PARTICIPANT INFORMATION
Participant
First Name: Last Name:

Date of Birth: Age: Youth /Adult Participant
Street Address: Zip Code: District:

Race/Ethnicity: Gender: Release of Information:

Y/N
Email Address: Telephone:

Parent/Guardian/Legal Representative 1 (if participant is a minor):

First Name Last Name:

Mailing Address: Home Telephone:

Work Telephone: Email Address:

Parent/Guardian/Legal Representative 2 (if participant is a minor):

First Name Last Name:

Mailing Address: Home Telephone:

Work Telephone: Email Address:

EMERGENCY CONTACT INFORMATION
First Name Last Name:

Mailing Address: Home Telephone:

Work Telephone: Relationship to Participant:

*Note: You do not need to fill or submit this participant information sheet. Just ensure that the participant
information sheet being used is capturing this information.

Please provide a participant roster (if applicable).

Page 2 of 4 ends

Q4 Report/Narrative

SUMMARY
Program Highlight and Successes
Based on the plans you provided to SSB in your approved Scope of Work: Did your program operate the way you envisioned? What was successful about your services, and what additional services (if any) did you provide in response to changing community needs ??

Program Challenges
What were some of the challenges that you faced in your program's delivery if services? Share how you received and incorporated feedback from youth and their families into your services.

Performance Goals
Please detail the main services provided in this period, including services provided by subcontractors. These should match the plans provided to SSB and the updates to programs that you have shard in the responses above. Be sure to include activity name, the frequency, participants reached and outcomes. Did you meet your performance goals? Pleaser provide a response to the following questions.

1. What caused the shortfall (i.e., recruitment issues, staffing issues, scheduling, etc.?)

2. What steps have been taken to prevent a shortfall in subsequent quarters?

3. How will the performance be made up in subsequent quarters?

Updates
Provide updates on any changes concerning agency and program staff, scheduling, space and location, activities, etc.

Subcontractor and Consultants
Share any activities and new development with subcontractors and consultants this quarter.

Additional Comments
Provide comments or feedback to SSB staff.

Prepared By:

Page
Title:
3 of 4
Q4 Report/Narrative

Anecdotal Story
Please share a highlight or an achievement of your program or participants this quarter. If you have photos or video that support the story, please attach.

NOTE: This content may be used in newsletters, website, or other formats. Please only upload photos and share videos of participants with media releases on file.

Page 4 of 4 ends

Attachment D City of Oakland – Human Services Department Reducing Consumption of Sugar-Sweetened
Beverages Community Grants Program
150 Frank Ogawa Plaza Suite 7213
Oakland, CA 94612
Sugar-Sweetened Beverage Tax Fund Monitoring Form rev 5/2019 1

Name of grantee organization: Date of monitoring visit:

Program title: Service Area:

Expected # to serve: Actual # Served:

Strategic focus area:

Agency/Program Staff present at monitoring visit:

SSB staff present at monitoring visit:

The following items should be provided by the grantee before the monitoring visit. Staff to review items and develop follow-up questions to be asked during monitoring visit.

DESK AUDIT ITEMS (Sent in advance of monitoring visit) Date Rec’d
F/U
Req.

1. Current organizational chart for agency, designating vacant positions

2. Board Bylaws

3. Current Board roster with vacancies noted

4. Most recent minutes from last two (2) Board of Directors meetings

5. Signed Board Member Conflict of Interest Statements

6. Policy that prohibits the use of grant funds for political and religious activities

7. Policy regarding harassment and non-discrimination

8. Policy regarding illegal or unethical behavior on the part of the Board or staff

9. Current agency composite budget showing all programs, administration, and funding sources

10. Current program budget and expenditures (YTD) for program

11. Written fiscal operating procedure

12. Most recent financial audit report

13. Customer satisfaction survey tool and evaluation results

City of Oakland – Human Services Department
Reducing Consumption of Sugar-Sweetened
Beverages Community Grants Program
150 Frank Ogawa Plaza Suite 7213
Oakland, CA 94612
Sugar-Sweetened Beverage Tax Fund Monitoring Form rev 5/2019 2

OPERATIONS MANAGEMENT
(Interview Executive Director, COO and Program Director) NOTES
 What are the successes of the SSB funded program?
 Is your program staffing adequate to provide quality services? Yes  No

 How is the staff for the program selected?

 Are any key positions vacant? Yes  No

 Does the agency retain personnel to support stable program operations and development? Yes  No
 Has the agency identified any specific reasons for turnover (i.e. low pay, poor fit, personality, workload, work environment)? Yes  No

 If yes, have any actions been taken to address reasons for turnover?

 Do the agency fiscal and organizational programs provide a stable environment for the SSB program? Yes  No
 Does the agency have a fraud policy? Yes  No

 Were there any findings on most recent audit? Yes  No  Have the RFFs and reports been submitted in a timely manner? Yes  No

 Is the agency effectively governed by the Board of Directors? Yes  No

 How often does the Board meet?

 How often does the Board review agency’s financial statements?  What are the minimum and maximum number of Board members?

 Are there any Board positions vacant? Yes  No

 Are Board Minutes on file and up-to-date?  Yes  No

FISCAL MANAGEMENT
(Interview CFO, Accountant or Bookkeeper)
NOTES
 Is the accounting system appropriate for the SSB grant and the agency? Yes  No

Accounting system used:
 Review composite program budget
 Collect Chart of accounts - grant specifics (printed copy)  Collect General ledger (printed copy)
(Look for SSB accounting/funding codes)
 How many weeks or months could the agency operate if all funds ceased?
 Does your agency have a line of credit or reserves?
Yes  No Value ?
 Review current bank statements, reconciliation reports, and filing system. Are reports up to date and filed?
Yes  No Date

 Review Vendor invoices and allocation forms (internal process).
 Review SSB Program Budget Report summarizing allocated costs to date and balance remaining.

 Collect A/P & A/R 90-day aging summary reports (copy)

 Does the agency manage payroll efficiently and pay payroll taxes regularly and on time? Yes  No
 Review most recent Quarterly Federal Tax Form 941.

 Review most recent State DE 6 or DE 9 Wage Withholdings. (Do not take tax and wage forms)

PROGRAM DELIVERY
(Interview Program Director, COO or Direct Staff)
NOTES
 Who are the collaborating partners for the SSB funded program? Agency wide collaborating partners?
 Are the collaborations effectively managed and utilized to meet program goals? Yes  No

 Is the agency delivering quality services as outlined and contracted in the grant agreement? Yes  No
 What is the program staff to client ratio?

 What curriculum, if any, is used to achieve the program results?

 What outreach methods are used to engage/recruit program participants?
 What has the agency learned about the reality of carrying out the program designed in your proposal and grant
agreement?

 What challenges or problems have been encountered by the agency in implementing the SSB contract? Describe how staff and clients have been affected. Are the problems resolved? If not, what are the plans to resolve them?

 Has the agency modified the funded program to respond to the community environment?

 Are Customer/client satisfaction surveys conducted and summarized? Yes  No How often?
 Review and discuss Form/Evaluation Results.

 Does grantee have any questions, comments, or suggestions

DOCUMENTATION NOTES
 What database systems are used to collect and monitor client data?
 Is the agency documenting participant household eligibility per federal poverty level guidelines and residency? Yes 
No

 Confirm client files contain appropriate records such as documentation of eligibility information and demographics.

 Review program intake form.
 Collect blank residency verification form.
 Collect income verification form (if separate).
 Are client files locked in a drawer and behind a locked door? Yes  No

Review 10 client files for document verification and file completeness.  1.
 2.
 3.
 4.
 5.
 6.
 7.
 8.
 9.
 10.

ADDITIONAL NOTES:

PROGRAM OBSERVATION

Date: Time: Location:

Program observed:

Number and type of staff present:

Number of participants (clients):

Type of activities observed:

Is the activity supportive for meeting the grant agreement objectives?

Is the physical facility welcoming and safe?

Is a written schedule of activities available, posted or hard copy for staff and participants  Yes  No Notes:

SSB Staff: (Print Name) Signature: Date:

Rules & Legislation CommitteeOctober 24, 2024

Rules & Legislation Committee
October 24, 2024