Budget and Audit Committee Report
915 I Street, 1st Floor
Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2022-00958 May 31, 2022 Consent Item 03
Title: City's Auditor's Activity Report for the 3rd Quarter of Fiscal Year 2021/22
Location: Citywide
Recommendation: Pass a Motion: 1) accepting the City Auditor’s Activity Report for the 3rd 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 3rd Quarter of FY2021/22
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 3
rd Quarter of FY2021/22.
Policy Considerations: The City Auditor’s Activity Report for the 3 rd 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 2021/22-11
April 29, 2022
Honorable Mayor and Members of the City Council:
Activity highlights for January through March 2022:
The Office of the City Auditor issued the Assessments of Revenues and Expenses Associated with the City's COVID-19 Response - Report No. 4.
The Office of the City Auditor issued the City of Sacramento Animal Care Services Survey. The Office of the City Auditor issued the Semi-Annual Recommendation Follow-up Report for the period of July 2021 through December 2021.
The Office of the City Auditor initiated the 2021 Audit of City Employees’ Workforce Diversity and Salary Trends.
The Office of the City Auditor initiated the 2022 City Employee Diversity and Workplace Climate Survey.
Received the 2021 Distinguished Knighton Award in the Medium Shop Category from the Association of Local Government Auditors for the Audit of the Sacramento Community Police Review Commission: Renewed Focus on Cooperation Urgently Needed. Audit staff has demonstrated their competency and commitment to the profession by earning the following certifications during this reporting 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.
Farishta Ahrary
• Project Management Professional Certification
Jordan Sweeney • IT General Controls Certificate
Nathan Lugo • Certified Fraud Examiner
Sarah Balcha • IT General Controls Certificate
2 Status of the City Auditor’s FY 2021/22 Audit Plan
as of March 2022
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 Animal Care Services Survey Completed Completed Completed Completed Feb-22 Assessments of Revenues and Expenses Associated with the City's COVID-19 Response - Report No. 4 Completed Completed Completed Completed Feb-22 Assignments 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 2021 Audit of City Employees’ Workforce Diversity and Salary Trends Completed Completed Completed In Progress
2022 City Employee Diversity and Workplace Climate Survey Completed Completed Completed In Progress 2022 National Community Survey Completed Completed Completed In Progress Assessments of Revenues and Expenses Associated with the City's COVID-19 Response - Report No. 5 Completed Completed In Progress Audit of the Cannabis Code Enforcement Unit Completed Completed In Progress Audit of the Department of Utilities Supervisory Control and Data Acquisition (SCADA) System Completed Completed In Progress Audit of the Police Department’s Property and Evidence Division Completed Completed In Progress Ethics Commission Assessment Completed Completed In Progress Language Accessibility for Community Engagement Completed Completed In Progress 2022 Diversity Assessment of Boards, Committees, and
Commissions Completed In Progress
Audit of the City’s Complaint Investigation and Resolution Practices On Hold
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