Susana Alcala Wood, City Attorney Jorge Oseguera, City Auditor Mindy Cuppy, City Clerk Howard Chan, City Manager John Colville, City Treasurer City Council Report
915 I Street, 1st Floor
Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2021-01443 January 4, 2022 Consent Item 05
Title: City Auditor's Activity Report for the 1st Quarter of Fiscal Year 2021/22
Location: Citywide
Recommendation: Pass a Motion approving the City Auditor’s Activity Report for the 1st Quarter of Fiscal Year (FY) 2021/22.
Contact: Jorge Oseguera, City Auditor, (916) 808-7270, [email protected], Office of the City Auditor
Presenter: None.
Attachments:
1-Description/Analysis
2-City Auditor’s Activity Report for the 1
st Quarter of FY2021/22
File ID: 2021-01443 Consent Item 05
January 4, 2022
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City of Sacramento
Description/Analysis
Issue Detail: According to the Council Rules of Procedure, the Budget and Audit Committee shall receive, review, and forward to the council as appropriate, reports, recommendations, and updates from the City Auditor. This report documents the City Auditor’s Activity Report for the 1st Quarter of FY2021/22.
Policy Considerations: The City Auditor’s Activity Report for the 1st Quarter of FY2021/22 is consistent with the Mayor and the City Council’s intent to have an independent audit function for the City of Sacramento.
Economic Impacts: None.
Environmental Considerations: None.
Sustainability: None.
Commission/Committee Action: On November 30, 2021, the Budget and Audit Committee passed a motion to accept the City Auditor’s Activity Report for the 1 st Quarter of FY2021/22
and to forward to the City Council for approval.
Rationale for Recommendation: This staff report provides the City Council with information that may be used to meet its responsibility to provide oversight and supervision of the City Auditor.
Financial Considerations: The costs of the projects listed in the Activity Report were funded out of the FY2021/22 Office of the City Auditor Budget.
Local Business Enterprise (LBE): None.
1 Office of the City Auditor
Jorge Oseguera, City Auditor
CITY OF SACRAMENTO
CALIFORNIA
Report 2021/22-04 October 27, 2021
Honorable Mayor and Members of the City Council:
Activity highlights for July through September 2021:
➢ The Office of the City Auditor issued the Regulatory and Internal Control Framework for the City’s Use of American Rescue Plan Funds.
➢ The Office of the City Auditor presented the 2021 National Community Survey results to the Measure U Community Advisory Committee and the Sacramento Community Police Review Commission.
➢ The Office of the City Auditor initiated the 2022 National Community Survey. ➢ The Office of the City Auditor issued the Quarterly Activity Report for the April 2021 to June 2021 period.
➢ The Office of the City Auditor investigated a number of whistleblower allegations. ➢ The Office of the City Auditor continues to partner with Missionmark, Inc. to develop audit software that will streamline audit processes.
2 Status of the City Auditor’s FY 2021/22 Audit Plan
as of September 2021
Preliminary
Survey
Risk
Assessment Fieldwork Report
Writing
Report
Issuance
Date
Assignments Completed
Regulatory and Internal Control Framework for the City’s Use of American Rescue Plan Funds Completed Completed Completed Completed Aug-21 Assignments in Progress
Animal Care Services Survey Completed Completed Completed In Progress Audit of the City's Financial Condition Completed Completed Completed In Progress Cannabis Compliance Continuous Monitoring – Business
Operations Tax Completed Completed Completed In Progress DOU Risk Assessment Completed Completed Completed In Progress Review of the Sacramento Community Police Review
Commission Completed Completed Completed In Progress
Vendor Audit of Wide Open Walls and David Sobon Events, Inc. Completed Completed Completed In Progress Audit of Fire Department EMS Completed Completed In Progress Audit of the Police Department’s Property and Evidence Division Completed Completed In Progress City Auditor’s Assessments of Revenues and Expenses
Associated with the City's COVID-19 Response - Report No. 4 Completed Completed In Progress Audit of the Cannabis Code Enforcement Unit In Progress 2022 National Community Survey In Progress
Preliminary
Survey
Risk
Assessment Fieldwork Report
Writing
Report
Issuance
Date
Assignments on Hold
An Audit of the CDD, Code Enforcement Division Completed Completed On Hold An Audit of the Animal Care Services Division On Hold
Assignments not yet Started
An Audit of Recycling and Solid Waste Not Started
An Audit of the IT Department Not Started
An Audit of PW Maintenance Services Division Not Started An Audit of PD Body Cameras Not Started
An Audit of YPCE's Park Operations Not Started
5 On behalf of the Auditor’s Office, I would like to express my appreciation to the City staff for their cooperation and assistance during our reviews.
Respectfully submitted,
Jorge Oseguera