Susana Alcala Wood, City Attorney Jorge Oseguera, City Auditor Mindy Cuppy, City Clerk Howard Chan, City Manager John Colville, City Treasurer Budget and Audit Committee Report
915 I Street, 1st Floor
Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2022-00346 March 1, 2022 Consent Item 01
Title: City's Auditor's Activity Report for the 2nd Quarter of Fiscal Year 2021/22
Location: Citywide
Recommendation: Pass a Motion: 1) accepting the City Auditor’s Activity Report for the 2nd Quarter of Fiscal Year (FY) 2021/22; and 2) forwarding to City Council for final approval.
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 2
nd Quarter of FY2021/22
File ID: 2022-00346 Consent Item 01
March 1, 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 2
nd Quarter of FY2021/22.
Policy Considerations: The City Auditor’s Activity Report for the 2nd 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: None.
Rationale for Recommendation: This staff report provides the Budget and Audit Committee 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 2021/22-08 January 28, 2022
Honorable Mayor and Members of the City Council:
Activity highlights for October through December 2021:
➢ The Office of the City Auditor issued the Continuous Cannabis Review Business Operations Tax (BOT).
➢ The Office of the City Auditor issued the Audit of the Sacramento Community Police Review Commission: Renewed Focus on Cooperation is Urgently Needed. ➢ The Office of the City Auditor initiated the Audit of the City’s Complaint Investigation and Resolution Practices.
➢ The Office of the City Auditor initiated the Audit of the Department of Utilities Supervisory Control and Data Acquisition (SCADA) System.
➢ The Office of the City Auditor initiated the Ethics Commission Assessment. ➢ The Office of the City Auditor initiated the Language Accessibility for Community Engagement project.
➢ The Office of the City Auditor completed a department-wide risk assessment of the Department of Utilities.
➢ The Office of the City Auditor issued the Semi-Annual Recommendation Follow-up Report for the period of January 2021 through June 2021.
➢ The Office of the City Auditor issued the Whistleblower Hotline Activity Report for the period of April 2021 to September 2021.
➢ The Office of the City Auditor issued the Quarterly Activity Report for the period of July 2021 to September 2021.
➢ 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 December 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 DOU Risk Assessment Completed Completed Completed Completed Oct-21 Audit of the Sacramento Community Police Review Commission Completed Completed Completed Completed Nov-21 Continuous Cannabis Review Business Operations Tax (BOT) Completed Completed Completed Completed Nov-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 Audit of Fire Department EMS Completed Completed Completed In Progress Vendor Audit of Wide Open Walls and David Sobon Events, Inc. Completed Completed Completed In Progress Assessments of Revenues and Expenses Associated with the City's COVID-19 Response - Report No. 4 Completed Completed In Progress Audit of the Police Department’s Property and Evidence Division Completed Completed In Progress 2022 National Community Survey In Progress
Audit of the Cannabis Code Enforcement Unit In Progress Complaint Investigation and Resolution Practices In Progress Ethics Commission Assessment In Progress
Language Accessibility for Community Engagement In Progress 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
2021 City Employee Diversity, Equity, and Inclusion Not Started 2021 Diversity Assessment of Boards, Committees, and
Commissions Not 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
An Audit of Employee Travel Not Started
An Audit of Homeless Services Not Started
An Audit of Council Requests Not Started
An Audit of Planning Division Not Started
An Audit of Cannabis Administrative Penalty Appeal Process Not Started Audit of the Transient Occupancy Tax Not Started
Risk Assessment of the City’s Revenue Sources Not Started
3 On behalf of the Auditor’s Office, I would like to express my appreciation to City staff for their cooperation and assistance during our reviews.
Respectfully submitted,
Jorge Oseguera