City of Sacramento
Budget and Audit Committee Report
915 I Street, 1st Floor
Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2022-01383 9/6/2022 Consent Item 3.
City's Auditor's Activity Report for the 4th Quarter of Fiscal Year 2021/22 File ID: 2022-01383
Location: Citywide
Recommendation: Pass a Motion: 1) accepting the City Auditor’s Activity Report for the 4th 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 4
th 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 4th Quarter of FY2021/22.
Policy Considerations: The City Auditor’s Activity Report for the 4th 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.
City of Sacramento Page 1 of 2
File ID: 2022-01383 9/6/2022 Consent Item 3.
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.
City of Sacramento Page 2 of 2
1 Office of the City Auditor
Jorge Oseguera, City Auditor
CITY OF SACRAMENTO
CALIFORNIA
Report 2022/23-03 September 6, 2022
Honorable Mayor and Members of the City Council:
Activity highlights for April through June 2022:
The Office of the City Auditor issued the City Auditor's 2022 Diversity and Workplace Climate Survey Results.
The Office of the City Auditor issued the City Auditor's 2021 Audit of City Employee's Workforce Diversity and Salary Trends.
The Office of the City Auditor issued the 2022 National Community Survey. The Office of the City Auditor issued the Whistleblower Hotline Activity Report for the period of October 2021 through March 2022.
The Office of the City Auditor issued the Quarterly Activity Report for the period of January 2022 to March 2022.
Jordan Sweeney and Jorge Oseguera were designated Certified Internal Control Auditor’s by the Institute for Internal Controls.
The Office of the City Auditor released three interactive dashboards that allow users to analyze the 2022 Diversity and Workplace Climate Survey Results by department, gender, and ethnicity/race. The Office of the City Auditor created a Dashboards webpage on our website to centralize all dashboards in one easy to find location. The Office of the City Auditor updated and expanded the recommendation follow-up and whistleblower hotline activity dashboards.
The Office of the City Auditor added a “Suggest an Audit” button to the website. Users can submit ideas for audits of City operations or programs. The Office of the City Auditor streamlined our internal training approval and tracking processes to improve efficiency and further reduce the use of paper. The Office of the City Auditor participated on the hiring panel for Office of Public Safety Accountability’s most recent recruitment.
4 The Office of the City Auditor initiated a recruitment for the recently vacated Utilities Auditor position.
The Office of the City Auditor presented the results of the Audit of the Sacramento Community Police Review Commission: Renewed Focus on Cooperation is Urgently Needed to the Sacramento Community Police Review Commission.
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 June 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 2022 National Community Survey Completed Completed Completed Completed May-22 2021 Audit of City Employees’ Workforce Diversity and Salary Trends Completed Completed Completed Completed Jun-22
2022 Diversity and Workplace Climate Survey Results Completed Completed Completed Completed Jun-22 Assignments in Progress
Vendor Audit of Wide Open Walls and David Sobon Events, Inc. Completed Completed Completed Completed
Audit of the City's Financial Condition Completed Completed Completed In Progress Audit of Fire Department EMS Completed Completed Completed In Progress Language Accessibility for Community Engagement Completed Completed Completed In Progress Audit of the Cannabis Code Enforcement Unit 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 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 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