City of Sacramento
Budget and Audit Committee Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2022-01907 12/6/2022 Consent Item 2.
(B&A) City Auditor's Activity Report for the 1st Quarter of Fiscal Year 2022/23 File ID: 2022-01907
Location: Citywide.
Recommendation: Pass a Motion: 1) accepting the City Auditor’s Activity Report for the 1st Quarter of Fiscal Year (FY) 2022/23; 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 1st Quarter of FY2022/23 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 FY2022/23.
Policy Considerations: The City Auditor’s Activity Report for the 1st Quarter of FY2022/23 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.
File ID: 2022-01907 12/6/2022 Consent Item 2.
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 FY2022/23 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 2022/23-07 December 6, 2022
Honorable Mayor and Members of the City Council:
Activity highlights for July 2022 through September 2022:
The Office of the City Auditor issued the Executing A Contract with the Wrong Entity and Awarding Funding Without Written Agreements Compromised the City’s Ability to Audit Wide Open Walls and David Sobon Events.
The Office of the City Auditor issued the Audit of the City’s Financial Condition. The Office of the City Auditor issued the Semi-Annual Recommendation Follow-up Report for the period of January 2022 through June 2022.
The Office of the City Auditor issued the Quarterly Activity Report for the period of April 2022 to June 2022.
The Office of the City Auditor passed the Association of Local Government Auditors’ Peer Review. It was determined that our office’s quality control system is suitably designed and operates effectively.
Additionally, our office follows our established policies and procedures and applicable auditing standards.
Recruited for and hired a Fiscal Policy Analyst, Parinaz Nejatie, to perform Department of Utilities audits.
The Office of the City Auditor presented the 2022 Diversity and Workplace Climate Survey dashboards at the City’s Manager’s Office of Diversity & Equity D&logues training. The Office of the City Auditor, City Manager’s Office, and Office of Public Safety Accountability signed a Memorandum of Understanding for the 2022 Audit of the City’s Complaint Investigation and Resolution Practices.
The Office of the City Auditor updated the City of Sacramento Gender and Ethnic Diversity Dashboard to include data for July 2022.
A link to access our office’s dashboards has been added to the City’s Open Data Portal. 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 2022/23 Audit Plan
as of September 2022
Preliminary
Survey
Risk
Assessment Fieldwork Report
Writing
Report
Issuance
Date
Assignments Completed
Audit of the City’s Financial Condition Completed Completed Completed Completed Sep-22 Executing A Contract with the Wrong Entity and Awarding Funding Without Written Agreements Compromised the
City’s Ability to Audit Wide Open Walls and David Sobon Events
Completed Completed Completed Completed Jul-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 2022 National Community Survey Completed Completed Completed Completed May-22 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 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
DOU Risk Assessment Completed Completed Completed Completed Oct-21 Regulatory and Internal Control Framework for the City’s Use of American Rescue Plan Funds Completed Completed Completed Completed Aug-21 Assignments in Progress
Audit of the Cannabis Code Enforcement Unit Completed Completed Completed Completed Language Accessibility for Community Engagement Completed Completed Completed Completed 2022 Diversity Assessment of Boards, Committees, and
Commissions Completed Completed Completed In Progress
Audit of Fire Department EMS Completed Completed Completed In Progress Assessments of Revenues and Expenses Associated with
the City's COVID-19 Response - Report No. 5 Completed 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 Audit of the City’s Complaint Investigation and Resolution Practices In Progress
Risk Assessment of the City’s Revenue Sources In Progress
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