Staff Report - City Auditor’s Recommendation Follow-Up Report for the Six-Month Period Ending December 31, 2022 — Budget and Audit Committee, April 4, 2023

City of Sacramento
Budget and Audit Committee Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2023-00281 4/4/2023 Consent Item 3.

City Auditor’s Recommendation Follow-Up Report for the Six-Month Period Ending December 31, 2022
File ID: 2023-00281
Location: Citywide
Recommendation: Pass a Motion: 1) accepting the City Auditor’s Recommendation Follow-Up Report for the July 1, 2022 to December 31, 2022 period; 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 Recommendation Follow-Up Report for the Six-Month Period Ending December 31, 2022
Description/Analysis
Issue Detail: According to the City Council Rules of Procedures, 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 details the implementation status of open audit recommendations during the first half of fiscal year (FY) 2022/23.

Policy Considerations: The City Auditor’s presentation of the Recommendation Follow-Up Report 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.

Page 1 of 2 ends

File ID: 2023-00281 4/4/2023 Consent Item 3.

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 cost of the Recommendation Follow-Up Report was funded out of the FY2022/23 Office of the City Auditor budget.

Local Business Enterprise (LBE): Not applicable.

Page 2 of 2 ends

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Report #
2022/23-09
City Auditor’s Semi-Annual
Recommendation Follow-Up Report:

July – December 2022

Jorge Oseguera
City Auditor
March 2023

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Contents
Recommendation Follow-Up Process .............................................................................................................................................. 4 Recommendation Progress ................................................................................................................................................ 4 Benefits of Implementing Recommendations ............................................................................................................................... 4 Implementation Progress of Recommendations ......................................................................................................................... 6 81% of All Recommendations Have Been Closed .............................................................................................................. 6 Status of Open Recommendations .................................................................................................................................... 7 The Number of Recommendations Issued and Closed Per Year ........................................................................................ 8 Open Recommendations by Department .......................................................................................................................... 9 Post Audit Recommendation Follow Up Status by Audit ......................................................................................................... 10 Audit of City Policies and Procedures .............................................................................................................................. 10 Audit of City Light-Duty Vehicle Use ................................................................................................................................ 12 Audit of Citywide Purchase-Card Use .............................................................................................................................. 13 Audit of City Employee Supplemental Pay ....................................................................................................................... 14 Audit of the Fire Department Inventory Systems & Narcotics - Part 2 of 2 ..................................................................... 15 Audit of Citywide Wireless Communications ................................................................................................................... 16 Audit of the Department of Utilities Labor Reporting ..................................................................................................... 17 Audit of the City's Risk Management Division ................................................................................................................. 18 Audit of Fire Department Overtime Use .......................................................................................................................... 19 Audit of the Department of Utilities Inventory ................................................................................................................ 20 Audit of Procurement for Services of $25,000 or Less..................................................................................................... 22 Audit of the Department of Parks and Recreation's Strategic Planning and Part-time Employee Benefits Management23 Audit of the Department of Utilities Workplace Safety ................................................................................................... 25 Audit of On-Street Parking Meters .................................................................................................................................. 26 Audit of Retiree Health Benefits ...................................................................................................................................... 26

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Audit of the 911 Emergency Communications Center ..................................................................................................... 27 Audit of the Department of Utilities Vehicle Fleet .......................................................................................................... 28 Audit of City-Owned and Leased Real Property ............................................................................................................... 29 Audit of the City's Green Efforts ...................................................................................................................................... 34 Vendor Audit of Downtown Streets Team, Inc. ............................................................................................................... 40 Audit of Cannabis Dispensary Permitting ........................................................................................................................ 41 Continuous Cannabis Monitoring – Policymaking ........................................................................................................... 43 Diversity of City Applicants .............................................................................................................................................. 45 Continuous Cannabis Monitoring – CBOT ........................................................................................................................ 46 2021 Police Commission .................................................................................................................................................. 48 Vendor Audit of Wide Open Walls ................................................................................................................................... 54

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Recommendation Follow-Up Process
The Office of the City Auditor (Office) makes recommendations to strengthen accountability and improve the efficiency and effectiveness of City programs. In many cases, this involves verifying compliance with laws and regulations, identifying internal control weaknesses and failures, and assessing whether the City has acquired and used its resources efficiently. Sacramento City Code section 2.18.040 states “[t]he city auditor shall periodically review audit recommendations and investigations as practical to determine if responsive action has been taken. The city auditor may request status reports from audit subjects regarding actions taken to address audit findings and recommendations.” The Office monitors the implementation of all recommendations and reports on the status of open recommendations every six months with this semiannual report.

In accordance with the City Auditor’s approved Fiscal Year (FY) 2022/23 Audit Plan, we have prepared a report on the status of open recommendations for the six-month period ending December 2022. To prepare this report, we met with department staff, reviewed documentation provided by departments, and performed testing to evaluate implementation progress. We would like to express our appreciation to City staff for their cooperation and assistance during our reviews.

Recommendation Progress
We classified recommendations based on the responsible party’s progress:

 Not started – The responsible party temporarily postponed implementing the audit recommendation or did not demonstrate sufficient progress toward implementing the recommendation.
 Started – The responsible party began implementing the recommendation, but considerable work remains.  Partly Implemented – The responsible party satisfied some elements of the audit recommendation, but additional work and testing remains.
 Implemented – The responsible party provided documentation and the Auditor verified the satisfactory implementation of the audit recommendation.
 Dropped – The auditor recommends eliminating the recommendation since a change in circumstances rendered it unnecessary.

Benefits of Implementing Recommendations
One of the goals in performing our work is to identify areas in which the City could reduce expenses or increase revenues. However, in some cases it can be difficult to calculate the financial benefit that a recommendation could produce. For example, it would be difficult to determine avoided costs of potential workers’ compensation claims in the future.

While much of our work aims to identify financial benefits, recommendations are not solely focused on identifying savings. Sometimes they focus on areas that identify key benefits that are not easily quantifiable. For example, it could be difficult to quantify the value of increased

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residents’ satisfaction with City services due to implementation of recommendations, or the benefits of having policies in place that reduce the City’s overall risk.

We expect that most of our work will yield both financial and non-financial benefits. Some examples of benefits captured include identifying revenue the City should have collected, errors that led the City to overpay expenses, and potential savings by modifying practices or agreements.

Figure 1 illustrates the potential financial benefits identified in our reports as well as the estimated realized financial benefits resulting from the implementation of all recommendations made by the Office of the City Auditor.

Figure 1: Potential Financial Benefit Identified and Estimated Financial Benefit Realized Since Establishment of the Office of the City Auditor

Source: Auditor generated.

As the figure above covers various types of potential benefits and relies on decisions and agreements that may or may not be made, it does not represent an expectation that the City will necessarily save or recover the full amount identified. For example, although the Audit of the Community Development Department identified $2.3 million in fees that the City did not collect, recovering those fees may prove difficult due to barriers to collection.

Potential Benefit
$98 Million
Realized Benefit
$41.9 Million

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Implementation Progress of Recommendations
81% of All Recommendations Have Been Closed
Since the establishment of the Office of the City Auditor in 2010, the Office has issued over 70 reports and made 708 recommendations. At the end of this recommendation follow-up period, 575 (81%) of the recommendations had been closed. Figure 2 illustrates the number of recommendations open compared to the number of recommendations closed as of December 31, 2022.

Figure 2: Recommendation Status

Source: Auditor generated.

133
575
Open
Closed

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Status of Open Recommendations
Open recommendations are classified based on the responsible party’s progress towards implementation. Figure 3 illustrates the progress of all open recommendations.

Figure 3: Status of Open Recommendations

Source: Auditor generated.

In addition to reporting on the current progress of open recommendations, our Office tracks whether notable new progress has been made towards implementing recommendations during the review period.

24 40
69 Not Started
Started
Partly Implemented

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The Number of Recommendations Issued and Closed Per Year Figure 4 illustrates the number of recommendations issued and closed in the last eight fiscal years. Note, fiscal year 2022-23 is a partial fiscal year. The average number of recommendations closed per year is 50.

Figure 4: Recommendations Issued Compared to Recommendations Closed by Fiscal Year

Source: Auditor generated.
51 62
120
10 69
58 27
1 57
47 40
54 80 75
34 14
0 20
40 60
80 100
120
140
2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 Recommendations Issued Recommendations Closed Average Closed (50)

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Open Recommendations by Department
Recommendations made by the Office of the City Auditor are directed towards specific departments or entities. In some cases, implementation requires extensive coordination between multiple parties. Recommendations directed towards multiple parties are listed under the lead department. Figure 5 illustrates the outstanding recommendations by department. For context, the number of closed and total recommendations issued to each department is also listed.

Figure 5: Recommendations by Department
Department Open Closed Total % Closed
City Attorney - 1 1 100%
City Clerk - 1 1 100%
City Council 16 6 22 27%
City Manager 19 33 52 63%
Community Development - 40 40 100%
Finance 18 83 101 82%
Fire 17 41 58 71%
Human Resources 11 99 110 90%
Information Technology 3 45 48 94%
Non-City Organization - 33 33 100%
Office of Cannabis Management 4 24 28 86%
Police 2 11 13 85%
Public Works 22 44 66 67%
Sacramento Housing and Redevelopment Agency - 12 12 100% Utilities 13 91 104 88%
Youth, Parks, and Community Enrichment 8 11 19 58%
Grand Total 133 575 708 81%
Source: Auditor generated.

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Post Audit Recommendation Follow Up Status by Audit
The following tables provide the status of audit recommendations, by audit report, generally in the order the audits were issued. Please note that recommendations closed in a prior period are not listed.

Audit of City Policies and Procedures
Report #2011-04

Finding # Recommendation Status Update

While the City has a System for
Establishing Policies &
Procedures, it is Generally
Circumvented
5 Update AP-1001 to clearly
describe the mechanism for
updating Administrative Policies
Partly
Implemented
AP-1001 has been retired. The Human Resources
Department developed a Policy Process Workflow
which outlines the process to establish and update
City policies. This document is available to City staff on the Human Resources Department’s intranet page.

While the City has a System for
Establishing Policies &
Procedures, it is Generally
Circumvented
7 Formally document the roles,
responsibilities and processes of
area experts.

Implemented The roles and responsibilities of employees, including area experts, are documented in City employment
classification descriptions. While processes were not
formally documented for all area experts, we believe
the City’s body of knowledge related to key areas has
increased and the initial risk identified in the audit has been reduced.

While the City has a System for
Establishing Policies &
Procedures, it is Generally
Circumvented
8 Analyze roles and access
privileges of area experts to
determine whether any are
incompatible with others, to
ensure segregation of duties and
prevent conflicts of interest.

Implemented The Human Resources Department developed a Policy Process Workflow which outlines roles of key staff
involved in the policy process. The roles and
responsibilities of employees, including area experts,
are documented in City employment classification
descriptions. Various processes exist to ensure access
privileges are appropriately segregated and conflicts
of interest are prevented.

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The Inventory of Citywide
Policies Could be More
Complete and Organized
10 Strengthen the language in AP-
1001 to require department
directors and division managers
who manage citywide processes
to establish Administrative
Policies over key operational
areas.

Partly
Implemented
While many key operational areas have established
policies and procedures, it is unclear what policy
requirements, if any, department directors and
division managers must abide by.

The Inventory of Citywide
Policies Could be More
Complete and Organized
14 Update PR-1001-01 to include a
clear description of how
Administrative Policies and
Procedures are integrated and
accessed in CCM.

Partly
Implemented
City employees can access Citywide policies at:
https://www.cityofsacramento.org/City-Hall/Policies-
and-Procedures. Additionally, many departmental
policies can be found on the department’s intranet
page. However, it is unclear how these policies are
integrated and accessed in CCM, which is the City’s
official document retention center, not the City’s
website.

The Inventory of Citywide
Policies Could be More
Complete and Organized
17 Design a control to ensure
outdated policies and procedures
are removed from CityNet and
the City’s public website.

Partly
Implemented
The City’s public website containing Citywide policies
(https://www.cityofsacramento.org/City-Hall/Policies-
and-Procedures) is managed by the City Clerk’s Office
and the Human Resources Department Director. When
a policy is updated, the outdated version is removed
from the website. However, controls governing
Citywide and departmental policies located on the
City’s intranet could be strengthened to ensure
outdated policies and procedures are removed.

For interactive dashboards and copies of past reports, visit our website:
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Audit of City Light-Duty Vehicle Use
Report #2011-05

Finding # Recommendation Status Update

The lack of a detailed City take-
home vehicle policy has
allowed the City to approve
almost 250 take-home
vehicles, resulting in a
substantial cost
10 Revise the City’s transportation
policy to consolidate City
direction and enhance criteria for
allocating take-home vehicles.

Started The draft Transportation Policy is currently with the Labor Relations Division for review. We anticipate
further edits to the policy to consolidate City direction and enhance criteria for allocating take-home vehicles.

The lack of a detailed City take-
home vehicle policy has
allowed the City to approve
almost 250 take-home
vehicles, resulting in a
substantial cost
11 Require employees who receive a
take-home vehicle to maintain a
log of call back events.

Partly
Implemented
A method of tracking call back events has been
developed and is expected to be implemented in
2023.

The lack of a detailed City take-
home vehicle policy has
allowed the City to approve
almost 250 take-home
vehicles, resulting in a
substantial cost
13 Work towards incorporating into
all City labor agreements
language that clearly states the
City’s rights and authority over
vehicle assignments and
removals.

Started We met with the Labor Relations Division to discuss this recommendation. While a draft update of the
City's Transportation Policy is currently with Labor
Relations for review, no progress has been made to
incorporate into all City labor agreements language
that clearly states the City’s rights and authority over vehicle assignments and removals.

The lack of a detailed City take-
home vehicle policy has
allowed the City to approve
almost 250 take-home
vehicles, resulting in a
substantial cost
14 Enforce the current take-home
vehicle distance limitation that
restricts take-home vehicle
assignments to employees that
live within thirty-five (35) air
miles from the freeway
interchange at W-X, 29th-30th
Streets.

Started We met with the Human Resources Department to
discuss this recommendation. This recommendation
will remain open until the Human Resources
Department provides documentation that the current
distance limitation is being enforced effectively.

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Audit of Citywide Purchase-Card Use
Report #2012-06

Finding # Recommendation Status Update

While transactions reviewed
did not reveal extensive
personal purchases, some
charges violated policy and
lacked complete support
3 Establish a consistent form and
guidance to departments for
processing lost receipt
justifications.

Partly
Implemented
The department is developing a Purchasing Card
Procedure Manual to serve as a guidance for
processing lost receipt justifications.

The purchase card program
lacked complete policy
guidance and oversight
5 Update the Purchasing Card
Policy to make it consistent with
other City policies.

Partly
Implemented
The Purchasing Card Policy update is under
development and will be consistent with other City
policies.

The purchase card program
lacked complete policy
guidance and oversight
6 Create an authoritative
document that clearly states
what types of purchasing card
transactions are allowable and
prohibited, and distribute it to all
cardholders and approving
officials.

Partly
Implemented
The department is updating the Purchasing Card
Procedure Manual to reflect the types of transactions
that are allowable and prohibited. Once the handbook
is formally adopted, it will be distributed to all
cardholders and approving officials.

The purchase card program
lacked complete policy
guidance and oversight
7 Ensure that the document is
updated annually to reflect policy
changes.

Partly
Implemented
The Purchasing Card Policy, once formally adopted,
will be reviewed annually to reflect applicable policy
change.

The purchase card program
lacked complete policy
guidance and oversight
8 Provide mandatory annual
purchasing card-use training for
cardholders and require them to
sign a form agreeing to program
terms and acknowledging their
responsibilities.

Partly
Implemented
Training has been updated and is being provided to
new cardholders. Once the new Purchasing Card
Manual is complete and published, the training will be
pushed to the City's training system and cardholders
will be required to complete it annually.

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The purchase card program
lacked complete policy
guidance and oversight
9 Provide mandatory annual
purchasing card-approval training
for approving officials and require
them to sign a form agreeing to
program terms and
acknowledging their
responsibilities
Partly
Implemented
Training has been updated and is being provided to
new cardholders. Once the new Purchasing Card
Manual is complete and published, the training will be
pushed to the City's training system and cardholders
will be required to complete it annually.

The purchase card program
lacked complete policy
guidance and oversight
12 Strengthen controls that are
already in place and consider
adding controls that are in line
with best practices.

Implemented The Procurement Division describes that approving officials are designated and delegated at the
department level. A list is then maintained in the City's financial system. Similarly, a list of current cardholders is available from the purchase card system. Finally,
cardholders are responsible for ensuring the receipt of items purchased, which is clarified in the draft policy and handbook.

Audit of City Employee Supplemental Pay
Report #2013-03

Finding # Recommendation Status Update

Controls Over Employee Time
Reporting Must be Improved
9 Create a policy and procedure for
recording supervisor approval of
individual employee time.

Partly
Implemented
No progress made during this recommendation follow
up period.

Controls Over Employee Time
Reporting Must be Improved
10 Discontinue allowing any
employee to have administrative
access to both Telestaff software
and server, and create a policy to
prevent it in the future.

Partly
Implemented
According to the Fire Department, changes have been
made to limit the access to Telestaff for all employees.

Administrative access is limited to those that
implement staffing and pay related items. A review
and confirmation by the City Auditor's Office is
pending and if confirmed, this recommendation will
be implemented in the next reporting period.

Controls Over Employee Time
Reporting Must be Improved
11 Develop controls to monitor the
activity of those provided with
administrative rights to Telestaff.

Started No progress made during this recommendation follow up period.

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Audit of the Fire Department Inventory Systems & Narcotics - Part 2 of 2 Report #2014-02
Finding # Recommendation Status Update

The Fire Department should
implement inventory
management best practices to
improve accountability and
accuracy
1 Assign responsibility for
managing inventory and develop
policies to provide clear and
consistent direction.

Partly
Implemented
According to the Fire Department, the procedure is
complete with the implementation of the OPIQ
program and tablets. A review and confirmation by
the City Auditor's Office is pending and will be done in the next recommendation follow-up period.

The Fire Department should
implement inventory
management best practices to
improve accountability and
accuracy
2 Establish performance goals to
determine if the system is
functioning properly.

Started No progress made during this recommendation follow up period.

The Fire Department should
implement inventory
management best practices to
improve accountability and
accuracy
3 Determine a schedule for regular
and random inventory counts to
ensure accuracy and identify
outages.

Partly
Implemented
No progress made during this recommendation follow
up period.

The Fire Department should
implement inventory
management best practices to
improve accountability and
accuracy
4 Require supervisory approval of
inventory count adjustments and
document the cause of the
variance.

Started No progress made during this recommendation follow up period.

The Fire Department should
implement inventory
management best practices to
improve accountability and
accuracy
5 Develop a mechanism to track
discarded or expired medication.

Partly
Implemented
According to the Fire Department, inventory and
expiration dates are tracked and recorded through the
OPIQ program and manual checks by the EMS Division.

A review and confirmation by the City Auditor's Office
is pending and will be done in the next
recommendation follow-up period.

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The Fire Department should
implement inventory
management best practices to
improve accountability and
accuracy
6 Develop a process to track actual
usage of supplies.

Partly
Implemented
No progress made during this recommendation follow
up period.

The Fire Department should
implement inventory
management best practices to
improve accountability and
accuracy
7 Work with the IT Department to
implement system access best
practices, including the concept
of “least privileges.”
Partly
Implemented
No progress made during this recommendation follow
up period.

The Fire Department should
implement inventory
management best practices to
improve accountability and
accuracy
8 Develop a formal process for
approving new user access and
changes to access levels.

Started No progress made during this recommendation follow up period.

The Fire Department should
implement inventory
management best practices to
improve accountability and
accuracy
9 Perform ongoing reviews of
system access.

Partly
Implemented
No progress made during this recommendation follow
up period.

Audit of Citywide Wireless Communications
Report #2014-03

Finding # Recommendation Status Update

Wireless Device Policies are
Insufficient
15 Submit a new wireless
communication device request
form for all existing employees
with City-issued devices.

Partly
Implemented
According to the Information Technology Department,
this will be implemented once the integration
between the Telecom Expense Management System
(TEMS) and ServiceNow is completed. The TEMS and
ServiceNow integration project was originally planned
to be completed in September 2022. The project
completion has slipped to early 2023.

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Inventory Records are
Incomplete and Inconsistent
18 Update inventory records and
ensure complete and up-to-date
inventory is maintained.

Audit of the Department of Utilities Labor Reporting
Report #2016-04

Finding # Recommendation Status Update

Policies Can Be Improved and
Opportunities for Cost Savings
Through Renegotiation Exist
8 Review the existing employee
user access to pay types and
restrict access to only those pay
types for which an employee is
eligible.

Started No progress was made during the period due to labor contract implementation.

Policies Can Be Improved and
Opportunities for Cost Savings
Through Renegotiation Exist
14 Review and update all
Department of Utilities internal
policies related to labor
reporting.

Partly
Implemented
The Water Division's Policies and Procedures Manual
remains with Labor Relations for review. The
Wastewater and Drainage Division's Policies and
Procedures Manuals are being updated and will be
sent to Labor Relations for review.

The Finance Department Uses
an Excessive Number of Time
Reporting Codes and Earn
Codes as well as Complex
Calculation Methodologies and
Distribution Methods for
Supplemental Pay that May
Not Align with Labor
Agreements or Tax Laws
24 Review the labor agreements and
update the calculation
methodology for the appropriate
supplemental pay types so that
they are compounded correctly,
if necessary.

Partly
Implemented
No progress was made during the period. The Payroll
Division is awaiting renegotiation of some union
contracts to implement potential changes.

For interactive dashboards and copies of past reports, visit our website:
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The Finance Department Uses
an Excessive Number of Time
Reporting Codes and Earn
Codes as well as Complex
Calculation Methodologies and
Distribution Methods for
Supplemental Pay that May
Not Align with Labor
Agreements or Tax Laws
25 Review and update which pay
types should have compounding
pay components.

Partly
Implemented
No progress was made during the period. The Payroll
Division is awaiting renegotiation of some union
contracts to implement potential changes.

The Finance Department Uses
an Excessive Number of Time
Reporting Codes and Earn
Codes as well as Complex
Calculation Methodologies and
Distribution Methods for
Supplemental Pay that May
Not Align with Labor
Agreements or Tax Laws
26 Establish written policies and
procedures for periodically
reviewing and updating the earn
codes and time reporting codes,
checking for duplicates and active
earn codes that should be
deactivated.

Partly
Implemented
No progress was made during the period due to labor
contract implementation.

Audit of the City's Risk Management Division
Report #2016-05

Finding # Recommendation Status Update

The City May Reduce Risk and
Liability by Making
Improvements to Some
Programs and Policies
13 Consider monitoring the drivers’
licenses of all employees that
drive City vehicles or receive City
vehicle allowances.

Partly
Implemented
An assignment was recently assigned through Acumen
to employees that receive a vehicle allowance
requiring them to confirm they have and will maintain
adequate vehicle insurance and a valid driver’s license if they operate a vehicle for City purposes. This
assignment will be assigned annually. The Risk
Management Division will implement pull notice
monitoring for non-commercial drivers upon adoption
of the Transportation Policy which still has not been
implemented.

For interactive dashboards and copies of past reports, visit our website:
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The City May Reduce Risk and
Liability by Making
Improvements to Some
Programs and Policies
16 Continue to work towards
implementing the updated draft
of the Transportation Policy to
increase the insurance
requirement of employees
driving their personal vehicles for
City business.

Partly
Implemented
According to the Risk Management Division, the draft
Transportation Policy is still going through the review process and has still not been implemented.

The City May Reduce Risk and
Liability by Making
Improvements to Some
Programs and Policies
17 Work together to develop a
monitoring mechanism to ensure
employees maintain the required
minimum insurance coverage
when receiving a vehicle
allowance.

Partly
Implemented
According to the Risk Management Division, an
assignment was recently assigned through Acumen to
employees that receive a vehicle allowance requiring
them to confirm they have and will maintain adequate
vehicle insurance and a valid driver’s license if they
operate a vehicle for City purposes. This assignment
will be sent to employees annually. However, the draft
Transportation Policy outlining this process and
requirement is still going through the review process
and has still not been implemented.

Audit of Fire Department Overtime Use
Report #2017-01

Finding # Recommendation Status Update

Negotiated Overtime and
Incentive Provisions May Have
Unintentionally Increased
Payroll Costs
6 Evaluate the necessity of Primary
Paramedic Pay.

Not Started No progress made during this recommendation follow up period.

The Fire Department Lacks
Sufficient Controls Over the
Administration and Use of
Overtime
7 Establish policies on the
administration and use of
overtime.

Started No progress made during this recommendation follow up period.

The Fire Department Lacks
Sufficient Controls Over the
Administration and Use of
Overtime
8 Document the purpose for
overtime use in a consistent and
retrievable format.

Started No progress made during this recommendation follow up period.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

The Fire Department Lacks
Sufficient Controls Over the
Administration and Use of
Overtime
9 Document supervisory approval
of overtime use in a consistent
and retrievable format.

Started No progress made during this recommendation follow up period.

The Fire Department Lacks
Sufficient Controls Over the
Administration and Use of
Overtime
11 Develop, document, and enforce
system access controls for
Telestaff users.

Started No progress made during this recommendation follow up period.

The Fire Department Lacks
Sufficient Controls Over the
Administration and Use of
Overtime
12 Strengthen controls to monitor
the use of timecodes to prevent
and detect errors, fraud, and
abuse.

Started No progress made during this recommendation follow up period.

Audit of the Department of Utilities Inventory
Report #2017-04

Finding # Recommendation Status Update

Strengthening the Physical
Security of Department of
Utilities Inventory Could
Reduce the Risk of Fraud,
Waste, and Abuse
3 Review the number and
appropriateness of employees
with access to the inventory
warehouse and formalize which
positions can be granted access
to each warehouse in the
inventory policies.

Partly
Implemented
The project report was approved and the project
manager from the Engineering and Water Resources
Division has been working through design and
procurement project phases. The Department
estimates the project will be completed by July 2023.

Strengthening the Physical
Security of Department of
Utilities Inventory Could
Reduce the Risk of Fraud,
Waste, and Abuse
5 Establish a policy that prohibits
employees from borrowing City-
owned tools and equipment for
personal use and document
employee acknowledgement.

Partly
Implemented
No progress was made during the period. The draft
Inventory Policy remains with Labor Relations for
review.

While the Department of
Utilities’ Inventory Count
Procedures Appear Robust, the
Execution Breaks Down
7 Develop a process to ensure all
warehouses are included in the
inventory counts.

Partly
Implemented
No progress was made during the period. The draft
Inventory Policy remains with Labor Relations for
review.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

While the Department of
Utilities’ Inventory Count
Procedures Appear Robust, the
Execution Breaks Down
9 Formalize specific count
methodologies in a written
policy.

Partly
Implemented
No progress was made during the period. The draft
Inventory Policy remains with Labor Relations for
review.

While the Department of
Utilities’ Inventory Count
Procedures Appear Robust, the
Execution Breaks Down
11 Formalize a procedure for
accurately recording inventory
count adjustments in a written
policy.

Partly
Implemented
No progress was made during the period. The draft
Inventory Policy remains with Labor Relations for
review.

While the Department of
Utilities’ Inventory Count
Procedures Appear Robust, the
Execution Breaks Down
13 Add an additional step to the
water meter serial number count
that reconciles the Water Meter
Receipt and Issue Log with
Cityworks.

Partly
Implemented
No progress was made during the period. The draft
Inventory Policy remains with Labor Relations for
review.

While the Department of
Utilities’ Inventory Count
Procedures Appear Robust, the
Execution Breaks Down
14 Review, update, and enforce
inventory policies related to the
tracking of water meters.

Partly
Implemented
No progress was made during the period. The draft
Inventory Policy remains with Labor Relations for
review.

The Department of Utilities
Lacks Formal User Access
Policies and Procedures
Regarding Their Inventory
Systems
22 Formalize logical access to the
inventory systems in a written
policy.

Partly
Implemented
No progress was made during the period. The draft
Inventory Policy remains with Labor Relations for
review.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

Audit of Procurement for Services of $25,000 or Less
Report #2017-05

Finding # Recommendation Status Update

Procurement Guidance and
Training were Insufficient to
Ensure Employees Properly
Procured Services on Behalf of
the City
2 Update EBO policies, templates,
and other guidance for accuracy
and consistency.

Started The Procurement Division is corresponding with the City Attorney's Office. Current consensus is that our
policies and City code will need to be updated to
either reference state and federal law or to remove
EBO altogether because all City contractors are
already required to follow all state and federal laws.

The division will continue to follow up with the City
Attorney's Office to determine a solution.

Procurement Guidance and
Training were Insufficient to
Ensure Employees Properly
Procured Services on Behalf of
the City
3 Develop processes to ensure EBO
analysis and reports are
completed as required by City
policy.

Started There is no current analysis of EBO or reporting as the policy suggests. With the anticipated revision to the
policy and City code, these requirements will be
dropped. The Procurement Division is working with
the City Attorney's Office on policy and City code
updates.

Procurement Guidance and
Training were Insufficient to
Ensure Employees Properly
Procured Services on Behalf of
the City
4 Determine the City’s intent
regarding bid protests and
update policies, templates, and
other guidance for consistency.

Partly
Implemented
Bid protests have been clarified and published in the
Procurement Best Practice Manual, which is currently
undergoing legal review.

Procurement Guidance and
Training were Insufficient to
Ensure Employees Properly
Procured Services on Behalf of
the City
5 Define and publish specific roles
and responsibilities of
procurement stakeholders.

Partly
Implemented
The role of the Department Contract Administrator, a
procurement stakeholder within the City, has been
clarified and published in the Procurement Best
Practice Manual, which is currently undergoing legal
review.

Procurement Guidance and
Training were Insufficient to
Ensure Employees Properly
Procured Services on Behalf of
the City
12 Determine the intent and
purpose of purchase orders, and
clarify their requirements and use
in City guidance and templates.

Partly
Implemented
Purchase orders have been clarified and published in
the Procurement Best Practice Manual, which is
currently undergoing legal review.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

Audit of the Department of Parks and Recreation's Strategic Planning and Part-time Employee Benefits Management
Report #2017-08
Finding # Recommendation Status Update

The Department of Parks and
Recreation Has Not Updated
Key Strategic Planning
Guidance
1 Update the Parks and Recreation
Master Plan.

Started The “Parks Plan 2040” is on scheduled to be
completed by Spring of 2023. The Parks Plan 2040
team is currently in the Needs Assessment phase of
the process. Chapters in this section of the document
will cover park equity and access, facilities and
programs, and updated level of service goals for park
facilities and recreation programming.

The Department of Parks and
Recreation Has Not Updated
Key Strategic Planning
Guidance
6 Define when it is appropriate to
use the “General Info” or “Other”
call categories.

Partly
Implemented
YPCE continues to work with 311 on the appropriate
use of the 'General' and 'Other' categories.

Developing a Formal Cost
Recovery Philosophy May Help
the Department of Parks and
Recreation Better Align Its
Pricing Practices with Its
Mission and Core Values
9 Develop department-specific
policies and procedures.

Started YPCE continues to work on drafting department
specific policies and procedures, to be reviewed and
approved by respective labor bargaining units and the
Department of Human Resources.

Developing a Formal Cost
Recovery Philosophy May Help
the Department of Parks and
Recreation Better Align Its
Pricing Practices with Its
Mission and Core Values
10 Define the department’s cost
recovery goals and objectives.

Started YPCE is continuing to develop a comprehensive scope of work for a fees and charges study. One of the
objectives in the scope of work is to formulate cost
recovery objectives.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

Developing a Formal Cost
Recovery Philosophy May Help
the Department of Parks and
Recreation Better Align Its
Pricing Practices with Its
Mission and Core Values
11 Evaluate the department’s fees
and charges to determine if they
are in alignment with the
department’s mission, vision, and
cost recovery goals.

Started YPCE still working on the finalized draft of a
comprehensive fees and charges study. The Fees and
Charges study will allow YPCE to align updated fee
schedules to mission, vision, and set cost recovery
goals.

Developing a Formal Cost
Recovery Philosophy May Help
the Department of Parks and
Recreation Better Align Its
Pricing Practices with Its
Mission and Core Values
12 Comply with the Citywide Fees
and Charges Policy by
establishing cost recovery goals
and identifying cost recovery
levels.

Developing a Formal Cost
Recovery Philosophy May Help
the Department of Parks and
Recreation Better Align Its
Pricing Practices with Its
Mission and Core Values
14 Consider updating the fee
structure for some programs and
services to include a non-resident
fee.

Started YPCE is working on drafting a comprehensive fees and charges study. The Fees and Charges study will allow
YPCE to align updated fee schedules to mission, vision, and set cost recovery goals.

Nearly Half of the Supervisors
Responsible for Administering
and Monitoring Part-Time
Employee Hours and Benefits
Have Not Received Labor
Relations Training
18 Develop policies and procedures
on part-time employee reporting,
responsibility, and training.

Partly
Implemented
YPCE continues to work with Human Resources to
strategize and develop procedures surrounding part
time employees. YPCE is working with Human
Resources to ensure the onboarding of seasonal part
time employees is comprehensive. YPCE is using the
City's Acumen software system to coordinate
onboarding training.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

Audit of the Department of Utilities Workplace Safety
Report #2018-02

Finding # Recommendation Status Update

The Department of Utilities
Lacks Sufficient Controls Over
the Administration and Use of
Safety and Personal Protective
Equipment
1 Review and update existing
policies and procedures
concerning safety and personal
protective equipment to fill in
gaps and clarify its appropriate
use.

Partly
Implemented
A consultant has been selected and staff is working to
finalize the contract. The next step is to develop the
schedule with the consultant.

The Department of Utilities
Lacks Sufficient Controls Over
the Administration and Use of
Safety and Personal Protective
Equipment
8 Perform periodic audits of gas
monitoring data to ensure
employees use gas monitors in
accordance with departmental
policies.

Partly
Implemented
The department has identified needed corrections and
is working with the vendor to implement them.

Additionally, the vendor has provided some training to
the department. A draft SOP is currently being
finalized.

The Department of Utilities
Should Implement Health and
Safety Best Practices to
Reduce Risks and Improve
Accountability
21 Develop a formal management of
change process.

Partly
Implemented
No progress was made during the period. The draft
Management of Change procedure remains with Labor
Relations for review.

The Department of Utilities
Should Implement Health and
Safety Best Practices to
Reduce Risks and Improve
Accountability
22 Review and update departmental
safety policies and procedures.

Partly
Implemented
The department is working through the procurement
process to hire a consultant to assist with the
implementation of this recommendation. A consultant
has been selected and staff is working to finalize the
contract. The next step is to develop the schedule with the consultant.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

Audit of On-Street Parking Meters
Report #2018/19-07

Finding # Recommendation Status Update

Improving Vehicle-Detection
Sensor Accuracy Rates and
Meter Battery Life Could
Reduce the Potential for
Erroneous Citations and Slow
the Rate of Incoming Citation
Disputes
1 Continue to work with the vendor
to achieve contracted vehicle-
detection sensor accuracy rates
or consider switching to a vendor
that will meet the desired
standard.

Started Parking staff have replaced dome batteries on parking meters. In the coming months, 650 parking meter
sensors not communicating to the DMS (the backend
platform) will be tested and sensors determined to be
defective will be replaced.

Improving Vehicle-Detection
Sensor Accuracy Rates and
Meter Battery Life Could
Reduce the Potential for
Erroneous Citations and Slow
the Rate of Incoming Citation
Disputes
3 Address deficiencies identified
with parking meter sensor-
accuracy and battery life to
improve the customer service
experience and reduce the
number of incoming citation
disputes.

Partly
Implemented
Parking staff have replaced dome batteries on parking
meters. In the coming months, 650 parking meter
sensors not communicating to the DMS (the backend
platform) will be tested and sensors determined to be
defective will be replaced.

Audit of Retiree Health Benefits
Report #2019/20-04

Finding # Recommendation Status Update

Recordkeeping of Retiree
Benefit Eligibility and Elections
Could be Strengthened
3 Work with the IT department to
identify and resolve eCAPS health
benefit report errors for retirees.

Started Human Resources and IT were unable to resolve this issue during the reporting period.

Performing Dependent
Verifications Ensures Qualified
Dependents are Enrolled in
City-Sponsored Health Plans
and Could Save the City up to
$600,000 Annually
6 Establish a process to perform
regular dependent eligibility
verification reviews that includes
procedures on how to address
instances of non-compliance with
verification requests.

Not Started No progress on this item during the reporting period.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

Performing Dependent
Verifications Ensures Qualified
Dependents are Enrolled in
City-Sponsored Health Plans
and Could Save the City up to
$600,000 Annually
7 Review and address HMS’ active
employee dependent eligibility
verification results.

Not Started Audit staff is working with department and will reach out to Office of the City Attorney to discuss precedent set by PERB ruling.

Performing Dependent
Verifications Ensures Qualified
Dependents are Enrolled in
City-Sponsored Health Plans
and Could Save the City up to
$600,000 Annually
8 Perform a retiree dependent
verification review for
participants of City-sponsored
plans.

Started No progress on this item during the reporting period.

Audit of the 911 Emergency Communications Center
Report #2019/20-05

Finding # Recommendation Status Update

Finding 1: Call Answer Times
Have Improved and Are
Exceeding State Standards
2 Consider improving the
supervisor-to-dispatcher ratio to
provide better supervisory
coverage.

Started Improving the supervisor-to-dispatcher ratio remains a priority of the 911 Communication Center. The 911
Communications Center will continue to request
additional Dispatcher III (Supervisor) positions in the future.

Finding 2: Quality Assurance
and Disaster Preparedness
Could Be Improved by
Adopting Industry Best
Practices
7 Develop and document a
continuous quality assurance
program based on industry
standards that includes reviewing
a percentage of all calls and
incorporates an evaluator
calibration process.

Started Progress remains slow in this area due to the 911 Communication Center's ability to commit the two
supervisors working on this program full time. The 911
Communication Center will continue to seek
additional supervisor positions.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

Finding 2: Quality Assurance
and Disaster Preparedness
Could Be Improved by
Adopting Industry Best
Practices
10 Establish the 911 Center as a
Critical Facility on Sacramento
County’s Local Hazard Mitigation
Plan.

Implemented The Director of Emergency Management confirmed that the Communications Center was designated as
Critical Infrastructure per the City’s Ordinance and the City Manager’s Critical Infrastructure list. In the Spring of 2022 the Communications Center was listed as a
critical infrastructure location on the Countywide Local Hazard Mitigation Plan. This was completed in the
early part of 2022.

Audit of the Department of Utilities Vehicle Fleet
Report #2018/19-11

Finding # Recommendation Status Update

The Department of Utilities
Can Realize Cost Savings
Through Improved
Management of Their Vehicle
Fleet
8 Formalize the Fleet Engine Idling
Limit Policy and post the policy
on the City's Policies and
Procedures webpage.

Partly
Implemented
The Fleet Engine Idling Limit Policy was incorporated
into the draft City Employee's Transportation Policy
and Procedures. The draft Policy has been forwarded
to Labor Relations Division for review.

Excessive Access to the City's
Fueling Islands Created Data
Integrity Issues and May Have
Allowed for Fraud
15 Limit the number of active
badges each employee can use to
access the fueling islands.

Implemented The Fleet Management Division has reviewed active employee badges and has limited access for the
majority of employees. Additionally, they have
strengthened procedures to limit employee access to
fueling islands.

System Access and Data
Quality Could Be Improved to
Better Enable Management to
Perform Analyses and Identify
Trends
19 Review the data captured by the
M5 system, determine key data
fields, and implement controls to
ensure these fields contain
accurate and complete
information.

Partly
Implemented
We met with the Fleet Management Division to
discuss their process. A process has been developed to
review and validate vehicle information in key data
fields. We will review the implementation of the
process in the next follow-up period.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

System Access and Data
Quality Could Be Improved to
Better Enable Management to
Perform Analyses and Identify
Trends
20 Establish a process to verify the
accuracy of vehicle and GPS unit
device ID assignments in the GPS
tracking systems.

Partly
Implemented
We met with the Fleet Management Division to
discuss this recommendation. Fleet is working on
developing a process to enhance supervisory review
capacity for management. The goal is to ensure
management has appropriate information to manage
their vehicle fleets.

The City Can Mitigate Risk by
Better Documenting and
Tracking Employee Licensure,
Certifications, and Insurance
Information
24 Revise the City Employee's
Transportation Policy and
Procedures to require employees
to provide proof of licensure
when using pool vehicles.

Partly
Implemented
We met with the Fleet Management Division to
discuss this recommendation. The draft
Transportation Policy is currently with Labor Relations for review. We anticipate further edits may be
necessary before the draft policy can be finalized and
implemented.

The City Can Mitigate Risk by
Better Documenting and
Tracking Employee Licensure,
Certifications, and Insurance
Information
26 Develop a detailed insurance
verification process for
employees receiving a vehicle
allowance.

Partly
Implemented
An assignment was sent through the City's learning
management system to employees receiving a vehicle
allowance requiring them to confirm they have and
will maintain adequate vehicle insurance coverage.

The Risk Management Division will assign this activity
annually. Additionally, the Risk Management Division
is working with stakeholders to develop a process to
verify compliance.

Audit of City-Owned and Leased Real Property
Report #2019/20-02

Finding # Recommendation Status Update

The City Has Potential Surplus
and Remnant Parcels That
Could Be Leveraged to Achieve
A Variety of City Goals
1 Review all City-owned property
and work with the City’s asset-
managing departments and
divisions to identify and track the
City’s surplus property.

Not Started According to the Real Estate Services Section, progress on this recommendation has not yet started due to
staffing and project load. However, a new employee
was hired in January and progress may start soon.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

The City Has Potential Surplus
and Remnant Parcels That
Could Be Leveraged to Achieve
A Variety of City Goals
2 Develop policies and procedures
to provide guidance on how
asset-managing departments
should ensure all City-owned
properties are appropriately
secured and maintained.

The City Has Potential Surplus
and Remnant Parcels That
Could Be Leveraged to Achieve
A Variety of City Goals
3 Identify City-owned surplus and
remnant parcels and consider
selling, disposing, or re-purposing
the parcels to reduce liability and
utility and weed abatement
costs.

Started The Real Estate Services Section brought eight
properties to the City Council to be declared 'Exempt
Surplus.' Resolution 2022-0293 was approved by City
Council on September 6 2022. RESS also brought
forward four properties to be declared 'Surplus Land'
by the City Council. Resolution 2022-0352 was
approved by Council on November 15, 2022. RESS is
currently working with the Survey Section to complete
necessary surveys of properties. They anticipate
noticing for sale in Q2 and Q3 of 2023. RESS
completed the sale of two properties and are currently
negotiating with buyers on two others. The two
properties were declared exempt surplus and sold to
the adjacent property owners for $73,875 each.

The City Has Potential Surplus
and Remnant Parcels That
Could Be Leveraged to Achieve
A Variety of City Goals
4 Work with the City’s asset-
managing departments to
identify alternative uses for the
City’s undesirable or unsellable
surplus property.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

The City Has Potential Surplus
and Remnant Parcels That
Could Be Leveraged to Achieve
A Variety of City Goals
5 Consider selling some of the
City’s surplus property to
generate onetime revenue to
achieve other City goals
Started The Real Estate Services Section brought eight
properties to the City Council to be declared 'Exempt
Surplus.' Resolution 2022-0293 was approved by City
Council on September 6 2022. RESS also brought
forward four properties to be declared 'Surplus Land'
by the City Council. Resolution 2022-0352 was
approved by Council on November 15, 2022. RESS is
currently working with the Survey Section to complete
necessary surveys of properties. They anticipate
noticing for sale in Q2 and Q3 of 2023. RESS
completed the sale of two properties and are currently
negotiating with buyers on two others. The two
properties were declared exempt surplus and sold to
the adjacent property owners for $73,875 each.

The City Has Potential Surplus
and Remnant Parcels That
Could Be Leveraged to Achieve
A Variety of City Goals
6 Conduct a staffing analysis to
determine whether resources
need to be added to the Real
Estate Services Section to
implement the recommendations
made in this report.

Not Started According to the Real Estate Services Section, no progress has been made during this reporting period.

The City’s Real Property
Management Is Decentralized
and Would Benefit from
Detailed Policy Development
7 Review the Lease Centralization
Plan and determine whether the
Real Estate Services Section
should manage all real property
lease management as outlined in
the Lease Centralization Plan.

Started According to the Real Estate Services Section, no progress was made during this reporting period.

The City’s Real Property
Management Is Decentralized
and Would Benefit from
Detailed Policy Development
8 Work with the City Attorney’s
Office to create lease contract
templates that include key
contract provisions to ensure
consistency in City lease
contracts.

Not Started According to the Real Estate Services Section, no progress has been made on this recommendation.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

The City’s Real Property
Management Is Decentralized
and Would Benefit from
Detailed Policy Development
9 Work with departments leasing
non-City property to identify
whether the departments can
leverage City-owned property
instead of leasing.

Implemented Real Estate Services Section meets regularly with other departments leasing non-City property to discuss
upcoming lease renewals, other options, etc.

The City’s Real Property
Management Is Decentralized
and Would Benefit from
Detailed Policy Development
10 Develop a process to regularly
review City-leased property to
determine whether it is an
ongoing need and City-owned
property is available to use
instead.

Started According to the Real Estate Services Section, they are regularly reviewing the status of leases and whether
or not City owned property is available instead. The
Section will have to document the process in which
this occurs.

The City’s Real Property
Management Is Decentralized
and Would Benefit from
Detailed Policy Development
11 Work with the Finance
Department to establish a
uniform policy that provides the
process and steps required for
acquisition and disposition of
City-owned properties.

Procedures should include details
regarding compliance with
Sacramento City Code and
California State Law, financial
reporting standards between the
Real Estate Service Section and
the Department of Finance, and
the method of storing documents
and financial records.

Started According to the Real Estate Services Section, there has been no progress on this recommendation during
the reporting period.

Appropriate Management of
City-Owned and Leased Real
Property Is Required to Ensure
Financial Statements Comply
with the Government
Accounting Standards Board
15 Work with other City
departments to identify data
elements that may be helpful or
necessary in decision making or
reporting purposes and develop a
process to collect and document
the new data elements in the
Asset Database.

Not Started According to the Real Estate Services Section, there has been no progress on this recommendation during
the reporting period.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

Appropriate Management of
City-Owned and Leased Real
Property Is Required to Ensure
Financial Statements Comply
with the Government
Accounting Standards Board
16 Work with other City
departments to identify real
property tracking needs and
utilize a Citywide software
program or develop another
platform to centralize the
management of the City’s real
property
Started There has not been any change since the last reporting period, according to the Information Technology
Department.

Appropriate Management of
City-Owned and Leased Real
Property Is Required to Ensure
Financial Statements Comply
with the Government
Accounting Standards Board
17 Centralize City lease inventory
and document clear processes for
all City departments to follow to
standardize maintenance of City
lease inventory, including utilizing
the Asset Database or new
platform used for real property
inventory to ensure consistent
tracking and consolidation of
Citywide lease inventory.

Started According to the Real Estate Services Section, there has been no progress on this recommendation during
the reporting period.

Appropriate Management of
City-Owned and Leased Real
Property Is Required to Ensure
Financial Statements Comply
with the Government
Accounting Standards Board
18 Work with the City’s Finance
Department to develop policies
and procedures on lease revenue
billing and collection processes
Not Started According to the Real Estate Services Section, there has been no progress on this recommendation during
the reporting period.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

Audit of the City's Green Efforts
Report #2020/21-04

Finding # Recommendation Status Update

Improved Monitoring and
Reporting of Sustainability
Data, Progress, and Outcomes
Is Essential for Tracking
Impacts and Realizing the
Intended Benefits
4 Require post-completion
monitoring for all applicable
sustainability projects, programs,
and initiatives.

Partly
Implemented
The first draft of the Sustainability Dashboard has
been released, which summarizes overall energy use
and other measures at a high level. The City's
sustainability staff is unlikely to require post-
completion monitoring of projects due to limited staff
resources and funding. Instead, staff anticipates using alternate top-down methods to track performance.

Improved Monitoring and
Reporting of Sustainability
Data, Progress, and Outcomes
Is Essential for Tracking
Impacts and Realizing the
Intended Benefits
5 Develop a procedure that
ensures internal stakeholders are
involved in or made aware of
relevant goals and performance
measures.

Partly
Implemented
The Office of Climate Action & Sustainability (OCAS)
continues to convene the Green Team to build a
broader understanding and awareness of
sustainability goals and initiatives. In the third quarter, OCAS also created a new Nexus webpage available to
all City staff, with links to key resources. In late 2022, OCAS convened with leadership representatives of key
departments to provide an overview of sustainability
work, share resources and tools, and discuss priorities and opportunities. In early 2023, OCAS will launch a
new internal Climate Action Task Force with key
department leaders from each City department. The
Task Force will be responsible for supporting the
institutionalization of climate work within their
departments, and supporting implementation of the
City’s Climate Action and Adaptation Plan (CAAP),
including accountability and department
representation.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

Improved Monitoring and
Reporting of Sustainability
Data, Progress, and Outcomes
Is Essential for Tracking
Impacts and Realizing the
Intended Benefits
6 Develop and track performance
measures as they relate to
published sustainability goals.

Partly
Implemented
The team launched the Sustainability Dashboard built
with the IT Department and has shared the tool with
leadership of key departments. This version of the tool will function as the first phase. Later phases of the
plan will include additional indicators, including
community indicators. Development of performance
measures is ongoing and will be completed in
conjunction with the Climate Action & Adaptation
Plan, which will be finalized in 2023.

Improved Monitoring and
Reporting of Sustainability
Data, Progress, and Outcomes
Is Essential for Tracking
Impacts and Realizing the
Intended Benefits
7 Ensure sustainability reports
consistently track and report
progress over time.

Partly
Implemented
The sustainability team developed the first version of
department scorecards in late 2022, using the
Sustainability Dashboard. Initial scorecards have been
shared and presented to all key operational
departments. Revised versions of the scorecards will
be developed with input from the Climate Action Task
Force that the Office of Climate Action and
Sustainability will launch in early 2023, with
department and Green Team involvement. Scorecards
will be used as a way to track progress of key metrics
for departments over time.

Improved Monitoring and
Reporting of Sustainability
Data, Progress, and Outcomes
Is Essential for Tracking
Impacts and Realizing the
Intended Benefits
9 Review the data captured by the
GIS streetlights system,
determine key data fields,
implement controls to ensure
these fields contain accurate and
complete information, and
reconcile the various internal
sources of streetlight counts.

Partly
Implemented
Staff will continue to update streetlight data as
streetlights are retrofitted or installed, but staff
currently lacks the resources to comprehensively
review data in the database for all streetlights that are not yet retrofitted.

Improved Monitoring and
Reporting of Sustainability
Data, Progress, and Outcomes
Is Essential for Tracking
Impacts and Realizing the
Intended Benefits
10 Develop and implement a
process to reconcile our internal
streetlights dataset with SMUD to
ensure that the City is correctly
billed.

Partly
Implemented
On-call maintenance staff will complete the second
and final phase of Post Top retrofits early in 2023. No new funding resources have been identified to
continue streetlight retrofits and the verification
process that accompanies the delivery of that work.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

Started The Office of Climate Action and Sustainability (OCAS) works with staff across City departments to
communicate sustainability goals and priorities,
providing support to departments on key items, or
where assistance is needed. With the convening of the
Climate Action Task Force in early 2023, OCAS will
work with department leadership and the Green Team
to develop a new, updated climate work plan that will
prioritize near-term actions for City staff
implementation.

Centralized Management and
Oversight of the City’s
Sustainability Efforts May
Better Position the City to
Establish Sustainability as an
Organizational Priority and
Core Value
13 Establish a Citywide internal
communication strategy and
accountability mechanism for
sustainability goals and priorities.

Partly
Implemented
In fall of 2022, the Office of Climate Action and
Sustainability (OCAS) launched a new Nexus webpage
with key resources for climate action and
sustainability. In 2023, staff will develop additional
resources and tools with City staff. Through the
Climate Action Task Force, department leads will assist with disseminating information to departments. The
role of OCAS and expectations for departments is
described in the OCAS Strategic Plan.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

Centralized Management and
Oversight of the City’s
Sustainability Efforts May
Better Position the City to
Establish Sustainability as an
Organizational Priority and
Core Value
16 Review City projects that may
have immediate environmental
savings and cost avoidance that
currently lack funding, such as
retrofitting the remaining
streetlights to LED, and assist
with identifying funding sources.

Partly
Implemented
Efforts to evaluate cost-avoidance opportunities are
ongoing. City staff are implementing water-saving
projects with available resources, and streetlight
retrofits have similarly been advanced to the extent
feasible with available resources. Staff have reviewed
other priority projects that are cost-saving and helped identify new funding sources, including funding
options for EV fleet expansion, with operational and
maintenance savings for the City fleet. Staff
collaborated to secure a $4 million earmark with
Senator Padilla's Office. Staff is also working with
SMUD to participate in the Custom Energy Solutions
Program for cost-saving energy retrofits with SMUD
incentives at City facilities. The program estimates
demonstrate the potential for cost savings, using cost- efficient measures like lighting upgrades with quick
payback potential. Participation in this program was
authorized by the City Council in October 2022. The
Office of Climate Action and Sustainability will
continue to coordinate with staff to identify new
funding and grant opportunities.

Centralized Management and
Oversight of the City’s
Sustainability Efforts May
Better Position the City to
Establish Sustainability as an
Organizational Priority and
Core Value
17 Implement outreach efforts and
programs to City employees to
improve the City’s sustainability
culture.

Started The Office of Climate Action & Sustainability staff continues to facilitate coordination across
departments, including with the Green Team.

Additional work creating trainings is on hold, pending
the filling of a new staff vacancy on the team.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

Centralized Management and
Oversight of the City’s
Sustainability Efforts May
Better Position the City to
Establish Sustainability as an
Organizational Priority and
Core Value
18 Assist other City departments and
offices with incorporating
sustainability into their
department-level operations
through the creation,
implementation, and tracking of
specific performance goals.

Partly
Implemented
The Office of Climate Action and Sustainability (OCAS)
has launched the first version of the Sustainability
Dashboard, which was created by IT in partnership
with OCAS. OCAS has shared the tool with leadership
of key departments as a step towards broader
sustainability engagement tracking progress over time.

Initial conversations occurred with key departments in
late 2022 to discuss sustainability opportunities and
metrics for tracking.

Centralized Management and
Oversight of the City’s
Sustainability Efforts May
Better Position the City to
Establish Sustainability as an
Organizational Priority and
Core Value
19 Evaluate whether more
formalized Citywide green teams
may be beneficial for supporting
the City’s sustainability culture,
programs, and goals.

Partly
Implemented
In late 2022, the Office of Climate Action and
Sustainability (OCAS) finalized the approach to launch
a new internal Climate Action Task Force, with the
expectations of more formalized roles and
accountability. Participants will be comprised of
leadership across City departments. The role of the
task force is outlined in the OCAS Strategic Plan.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

Awareness of and Compliance
with Sustainable Policies,
Procedures, and Plans Could
Be Strengthened
20 Develop a process for notifying
City employees of changes to
Citywide sustainability policies,
procedures, and plans and
document their
acknowledgement of these
changes.

Partly
Implemented
In late 2022, staff initiated citywide communication on policies and procedures related to composting and
recycling of green waste at City facilities. Emails were distributed to tenant representatives at New City Hall
and Old City Hall and information has been added to
the City's internal site. Additional citywide
communication will continue in early 2023 to expand
organic recycling to all City facilities. More generally, the Office of Climate Action and Sustainability (OCAS)
has released an initial Nexus webpage to provide
relevant sustainability information to City staff. Staff will initiate broader notifications in conjunction with the General Plan and Climate Action and Adaptation
Plan Update. In addition, the Climate Action Task
Force will provide greater accountability to keep
departments engaged and informed, as well as an
opportunity for verbal acknowledgement and
feedback by department leadership.

Acknowledgement/awareness will also be
documented by meeting summaries and lists of
attendees. Based on consultation with the Climate
Action Task Force, staff may consider whether a more
formalized acknowledgement is appropriate, or
whether awareness can be achieved in other ways
(e.g., a brief video as required training on Acumen).

Staff will engage department leadership in the Task
Force to ensure broader awareness of sustainability
policies and procedures, and will track awareness by
documenting meeting participation and feedback.

However, staff is unlikely to recommend mandatory
citywide training for sustainability due to the
resources that may be required. With staff input, team
may consider a more minimal approach to
disseminating citywide sustainability resources and
acknowledgement.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

Awareness of and Compliance
with Sustainable Policies,
Procedures, and Plans Could
Be Strengthened
23 Identify instances of non-
compliance with the Fleet Engine
Idling Limit Policy and hold
employees accountable.

Partly
Implemented
The Fleet Division has requested that all City
departments provide contact names and emails by
January 25, 2023 for the appropriate people who
should be receiving the idling reports. These reports
will be sent on a weekly basis to staff to monitor the
idling within their department. The information will be used to correct behavior and for coaching purposes.

Awareness of and Compliance
with Sustainable Policies,
Procedures, and Plans Could
Be Strengthened
25 Develop a process for improving
accountability with the
Sustainable Purchasing Policy.

Partly
Implemented
The Sustainable Purchasing Policy (SPP) has been
updated and is in the process of receiving final
approval to post on City sites. The Procurement
Division is using a program called Recyclist to track
compliance with SB1383 and solicitation templates are
being updated with SPP information and evaluation
preference points to encourage sustainable
purchasing.

Awareness of and Compliance
with Sustainable Policies,
Procedures, and Plans Could
Be Strengthened
26 Consider working with applicable
City vendors to implement
website controls that encourage
more sustainable purchases.

Started The Procurement Division is researching ways to promote sustainable products through some of the
Citywide accounts that use online platforms (such as
Staples and Amazon).

Vendor Audit of Downtown Streets Team, Inc.

Report #2020/21-06

Finding # Recommendation Status Update

A Centralized Process for
Receiving Grant Applications
and Aggregating Funding Data
Could Improve the City’s
Grants Management Practices
19 Develop a centralized process for
receiving grant applications and
aggregating funding data.

Partly
Implemented
The Information Technology Department executed
City Contract #2023-0063 on January 17, 2023 to
implement Phase 2 of the grants management
software system. The City anticipates deploying the
new system in May 2023.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

Audit of Cannabis Dispensary Permitting
Report #2020/21-09

Finding # Recommendation Status Update

Ownership of Cannabis
Dispensary Operating Permits
were Transferred Between
Individuals and Corporate
Entities as a result of
Ambiguity in the City Code and
an Evolving Regulatory
Environment
1 Seek direction from City Council
to determine whether dispensary
transfers should be allowed. The
Office of Cannabis Management
in conjunction with the City
Attorney’s Office should then
propose a City Code update that
clearly articulates the policy and
legal goals of the City Council,
that are in conformance with
State law.

Partly
Implemented
As previously reported, OCM was directed to return to
Council with ordinances for adoption. OCM is
currently working with the City Attorney on
development of ordinances. OCM will bring a package
of code changes to Council, which will include
dispensary transfer changes.

The City Needs to Better
Define Ownership if it Expects
to Enforce City Code
Restrictions on Ownership and
Manage who is Truly Behind its
Permitted Cannabis Related
Businesses
3 Seek direction from City Council
to determine standards and
definitions of ownership of
cannabis dispensaries in the City.

At minimum, these discussions
should include a definition of
clear ownership and limits on
ownership for all cannabis
dispensary owners. The Office of
Cannabis Management in
conjunction with the City
Attorney’s Office should then
propose a City Code update that
articulates the ownership policy
and goals of the City Council, that
are in conformance with State
law.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

The City Needs to Better
Define Ownership if it Expects
to Enforce City Code
Restrictions on Ownership and
Manage who is Truly Behind its
Permitted Cannabis Related
Businesses
4 In consultation with the
Attorney’s Office, design and
implement an internal control
framework over the cannabis
permit application and renewal
process based on best practices.

This should include establishing
an organizational structure,
segregate duties, and assign
responsibilities for the Office of
Cannabis Management to carry
out the program objectives. The
internal control system should
also be documented and
communicated to those
responsible for performance and
training should be provided.

Partly
Implemented
OCM has an organizational structure, segregated
duties, and responsibilities assigned to carry out the
program objectives and has training to make sure
employees understand their duties and
responsibilities. OCM continues to work on
documenting the internal control system and
communicating it to those responsible for
performance.

Measured Expansion in the
Number of Dispensary Permits
Would be Consistent with
Municipal Best Practices
6 Perform an economic analysis
following the addition of the 10
permits to determine local
cannabis dispensary market
demand and whether the 40
dispensaries is a sufficient
number of permits.

Implemented As of February 2023, only one of the 10 additional storefront dispensary permits for CORE have become
operational. In 2022, OCM contracted with Economic
& Planning Systems, Inc. (EPS) to conduct a
comprehensive study of the cannabis industry in
Sacramento that included an analysis of economic and
fiscal impacts. The EPS study found that dispensary
sales indicate that Sacramento is a net exporter of
cannabis to the region and other parts of California.

Additionally, the study found that, “an increase in the number of dispensaries will further strengthen
Sacramento's export position in the short term...” (See page 19 of 237).

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

Continuous Cannabis Monitoring – Policymaking
Report #2020/21-16

Finding # Recommendation Status Update

The Office of Cannabis
Management Could Enhance
Their Policymaking Process to
Ensure New Policies are
Effective at Addressing
Identified Issues.
1 Enhance the current
policymaking process by
standardizing and documenting
the approach to policy
formulation and policy
implementation.

Implemented OCM continues to expand its current written policies regarding policy formulation and implementation. The
most recent version as of 11.15.2022 includes
guidance for policy formulation and implementation.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

The Office of Cannabis
Management Could Enhance
Their Policymaking Process to
Ensure New Policies are
Effective at Addressing
Identified Issues.
2 Develop a formal process for
policy evaluation that considers
whether the policy achieved its
intended objectives and identifies
unintended consequences.

Not Started The Office of Cannabis Management (OCM) has a stated goal to work closely with Council in developing
sound policies related to the cannabis industry. In the Council approved audit report of cannabis
policymaking, education, and community outreach, we
identified that OCM does not have a formal method
for evaluating the effectiveness of new cannabis
policies. As part of the audit, we researched policy
development best practices and learned that policy
evaluation is a critical step and acts as a check on the effectiveness and relevance of a policy decision. Given the challenge of regulating a new and complex
industry, we recommended that OCM establish a
formal method for evaluating whether the City’s
cannabis policies met their intended objectives, where
the scope and extent of an evaluation process could
be designed by management. In their response to the
audit, OCM disagreed with the recommendation,
stating that its informal approach is effective, other
city departments are not subject to the same
requirement, and that a formal approach to policy
evaluation would overly burden the office. OCM has
decided not to implement the recommendation.

Without a process for evaluating whether a policy
decision met its intended objectives, the City may not
be aware of policy issues or unintended consequences
that could harm the local cannabis industry, equity
participants, or the City itself. Because of this, we
strongly encourage management to re-evaluate its
decision to accept this risk by not implementing the
recommendation.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

The Office of Cannabis
Management Could Better
Meet Their Stated Objectives
by Providing More Focused
Education and Increasing
Community Outreach Activities
4 Increase its youth education and
community outreach efforts to
better meet its stated objective.

Implemented As of January 2022, OCM has pooled its funding for youth cannabis prevention education with the City's
Youth Development Policy Office to fund
#SacFuturesForward which is a collaboration with
Futures Forward and Cannabis Decoded.

Approximately $269,000 has been expended and $1.2
million remains unobligated. The City Auditor will
continue to review OCM's community outreach efforts
as part of the continuous cannabis monitoring
program.

Diversity of City Applicants
Report #2020/21-20

Finding # Recommendation Status Update

Inconsistencies in How Hired
Applicants are Captured in
Both NeoGov
and eCAPS Creates an
Analytical Limitation
1 Establish controls that would
require City departments to
utilize NeoGov for all vacancies
and
recruitments so NeoGov contains
complete recruitment, applicant,
and hire information.

Implemented According to the Human Resources (HR) Department, the Youth, Parks, and Community Enrichment
Department (YPCE) is now fully using NeoGov for their
youth aide recruitments. There is a small exception for a grant program through the Sacramento Employment
and Training Agency (SETA). SETA runs the workforce
program and youths apply directly through SETA. SETA
screens for program eligibility and refers them to their partners (YPCE being one of them). Upon acceptance,
YPCE has the youth complete a City paper application
and onboards them. YPCE can accept up to 16
participants per year through this program. The
program is dependent on the continuity of the grant.

Given the structure of this program (it is not run by
the City, and the City does not advertise the positions through its employment site), and the temporary
nature of the grant, HR has permitted this small
exception.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

Continuous Cannabis Monitoring – CBOT
Report #2021/22-05

Finding # Recommendation Status Update

Strengthening Security of the
BOT Cash Payment Process
Could Help to Reduce Risk.
6 Review and revise policies and
procedures over vault keys and
vault key assignments to ensure
that vault keys are safeguarded
at all times.

Implemented The Revenue Division updated their internal Vault Access Policy and Procedure document regarding vault
key security to memorialize the strengthened controls
over vault keys.

Strengthening Security of the
BOT Cash Payment Process
Could Help to Reduce Risk.
8 Implement a periodic review of
vault access to ensure that
inappropriate users are not
added without management
approval.

Implemented The Revenue Division has implemented a periodic review process of City personnel with access to the
vault. As detailed in the Revenue Division's internal
Vault Access Policy and Procedure document, vault
badge access is verified two times a year by the
Finance Manager who requests a report from the City
Hall Building Manager who maintains employee badge
security access.

Four Cannabis Businesses
Were Operating Without a
BOT Certificate, Which Has
Likely Resulted in Uncollected
Tax Revenue.
11 The Revenue Division and the
Office of Cannabis Management
work collaboratively to
strengthen controls in the BOT
verification processes during BOP
issuance and renewal.

Implemented The Revenue Division and the Office of Cannabis Management are in regular communication to ensure
Cannabis Business Operation Permits are not issued
without Business Operations Tax account and
compliance verification. The Revenue Division follows
the process outlined in the division's Business
Operations Tax (BOT) Account Verification Process for
Business Operation Permit (BOP) Issuance and
Renewal document. Additionally, the Revenue Division
sends the Office of Cannabis Management regular
emails, monthly at a minimum, with the status of non-
compliant BOT cannabis businesses to potentially
suspend/revoke their cannabis BOP.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

The Revenue Division Should
Expand BOT Compliance Audits
to Consider All Cannabis
Businesses in the City to
Reduce the Risk of
Noncompliance.
12 Develop and implement a risk-
based approach to selecting
cannabis businesses for BOT
compliance audits.

Partly
Implemented
The Permits and Taxes team in the City's Revenue
Division identifies Cannabis Business Operations Tax
audit subjects based on several factors that includes,
but not limited to, the magnitude of taxes paid,
potential problematic tax reporting history, statute of limitations status, and (sometimes) random selection.

The selection of Cannabis Business Operations Tax
audit subjects is also done in conjunction with the
City's contracted Cannabis Business Operations Tax
auditor, Avenu Insights and Analytics, who also
recommends audit subjects. The selection of Cannabis
Business Operations Tax audit subjects incorporates a
risk-based component as problematic businesses and
businesses with unexplained consistent tax reporting
variances have a higher probability of being selected
for audit.

The Revenue Division Should
Expand BOT Compliance Audits
to Consider All Cannabis
Businesses in the City to
Reduce the Risk of
Noncompliance.
13 Expand BOT compliance audits to
include all cannabis business
types operating in the City of
Sacramento.

Implemented The selection of CBOT audit subjects for 2022 has been expanded beyond cannabis storefront
dispensaries and the current practice is to select audit subjects no matter the area the business operates in
the cannabis industry. The Permits and Taxes team in
the City's Revenue Division identifies Cannabis
Business Operations Tax (CBOT) audit subjects based
on several factors that include, but are not limited to, the magnitude of taxes paid, potential problematic tax
reporting history, statute of limitations status, and
(sometimes) random selection. The selection of CBOT
audit subjects is also done in conjunction with the
City's contracted CBOT auditor, Avenu Insights and
Analytics, who also provides recommendations for
audits.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

2021 Police Commission
Report #2021/22-06

Finding # Recommendation Status Update

The Lack of Clearly Defined
Roles and Responsibilities has
Led to Confusion and
Frustration
1 The City Council should clarify the
purpose, powers, and duties of
the Sacramento Community
Police Review Commission and
how it interacts with other City
departments to achieve its
objectives. The City Council
should memorialize the specific
purpose, powers, and duties,
through resolution, ordinance, or
codifying the changes in the City
Code.

Not Started No progress has been made.

The Sacramento Community
Police Review Commission
Requires
Resources and Investment
from the City to Effectively
Achieve its Objectives.
2 The City Council should
determine the staffing needs and
responsibilities, and funding for
the Sacramento Community
Police Review Commission. The
City Council should memorialize
the specific role of staff provided,
the funding source, and what City
office or department will house
the position, through resolution
or codifying the changes in the
City Code.

Started City Management, Mayor’s Office, OPSA, and City Clerk in discussion about appropriate roles, funding,
and what department is most appropriate for housing
staff for the Commission.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

The Sacramento Community
Police Review Commission
Requires
Resources and Investment
from the City to Effectively
Achieve its Objectives.
3 The City Council should
determine the training
curriculum that SCPRC
Commissioners should be
required to complete and
potential remedies if training is
not completed.

Started The Sacramento Police Department has a current
Community Advancement Academy that has been
forwarded to the Commission. The current course is
one night a week for five weeks and SPD would tailor a
curriculum specifically for the Commission based on
this course and shorten it if needed.

The Sacramento Community
Police Review Commission
Requires
Resources and Investment
from the City to Effectively
Achieve its Objectives.
4 The City Council should codify the
training requirements for the
Sacramento Community Police
Review Commission in, at
minimum, City Council ordinance.

The Sacramento Community
Police Review Commission also
should include the training
requirements in its policies and
procedures.

Not Started No progress on this item during the reporting period.

The Sacramento Community
Police Review Commission
Requires
Resources and Investment
from the City to Effectively
Achieve its Objectives.
5 Identify resources to provide the
Sacramento Community Police
Review Commission with an
increased internet presence.

Not Started No progress on this item during the reporting period.

The Sacramento Community
Police Review Commission
Requires
Resources and Investment
from the City to Effectively
Achieve its Objectives.
6 Work with the Sacramento
Community Police Review
Commission, the City Manager’s
Office and City Council to develop
policies and procedures for
communicating with the public.

Not Started No progress on this item during the reporting period.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

The Sacramento Community
Police Review Commission
Requires
Resources and Investment
from the City to Effectively
Achieve its Objectives.
7 Clarify whether the Sacramento
Community Police Review
Commission is responsible for
issuing its own annual report. The
clarification should specify the
agency required to complete the
report, the frequency of the
report production and provide
direction on the information that
should be included in the report,
such as recommendations, plans
for the upcoming year, and
information about public
outreach.

Not Started No progress on this item during the reporting period.

The Sacramento Community
Police Review Commission
Requires
Resources and Investment
from the City to Effectively
Achieve its Objectives.
8 Identify key performance
indicators to gauge the
effectiveness of the Sacramento
Community Police Review
Commission in meeting its
purpose and objectives.

Not Started No progress on this item during the reporting period.

The Sacramento Community
Police Review Commission
Requires
Resources and Investment
from the City to Effectively
Achieve its Objectives.
9 Provide secure email accounts for
Sacramento Community Police
Review Commission
Commissioners and require the
use of these email addresses to
conduct Commission-related
business.

Not Started No progress on this item during the reporting period.

The Sacramento Community
Police Review Commission
Requires
Resources and Investment
from the City to Effectively
Achieve its Objectives.
10 Develop and implement policies
for email use and provide training
to the Sacramento Community
Police Review Commissioners.

Not Started No progress on this item during the reporting period.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

The Sacramento Community
Police Review Commission
Requires
Resources and Investment
from the City to Effectively
Achieve its Objectives.
11 Determine the level of access to
information across City
government needed by the
Sacramento Community Police
Review Commission to fulfill its
City Code mandated duties. The
City Council should memorialize
the Sacramento Community
Police Review Commission’s
access to information in either
resolution, ordinance, or in the
City Code.

Not Started No progress on this item during the reporting period.

The format should direct the
specific information to be
required in each
recommendation. Finally, the
process should be memorialized
in City Council resolution or
ordinance.

Started SPD has created a form that was approved by the City Clerk. According to the City’s liaison to the
Commission, the Commission also approved the form.

SPD is currently converting all previous
recommendations and SPD replies to this format.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

Finally, the City Council should
consider memorializing the
process in resolution or
ordinance.

Started
.

SPD has created a form that was approved by the City Clerk.

According to the City’s liaison to the Commission, the
Commission also approved the form. SPD is currently
converting all previous recommendations and SPD replies to this format.

Finally, the process should be
presented to City Council to be
memorialized in City Council
resolution or ordinance.

Not Started No progress on this item during the reporting period.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

The Sacramento Community
Police Review Commission is in
Need of a Recommendation
and Follow-Up Process to
Ensure the Recommendations
are Documented, Presented to
the City Council, and
Recommendations that are
Approved are Implemented by
the Relevant Department.
15 Determine whether the City
should track and report on the
implementation status of
Sacramento Community Police
Review Commission
recommendations. The City
Council should consider adopting
a process to track and report on
the implementation status of
SCPRC recommendations that
includes the department
responsible. Finally, the City
Council should consider whether
to memorialize the requirement
and process in resolution or
ordinance.

Not Started No progress on this item during the reporting period.

The Sacramento Community
Police Review Commission is in
Need of a Recommendation
and Follow-Up Process to
Ensure the Recommendations
are Documented, Presented to
the City Council, and
Recommendations that are
Approved are Implemented by
the Relevant Department.
16 Determine whether to provide
resources for making SCPRC
recommendation responses and
implementation status publicly
available in a transparent and
timely manner. The City Council
should identify additional funding
for the tracking process. Finally,
the City Council should consider
whether to memorialize the
funding provision in resolution or
ordinance.

Not Started No progress on this item during the reporting period.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.org/Auditor/Reports/Recommendation-Follow-Ups

Vendor Audit of Wide Open Walls
Report #2022/23-01

Finding # Recommendation Status Update

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
1 Update the Grant Distribution
Policy to clarify that sponsorships
should also have written
agreements documenting the
intended use of City funds, the
requirement for recipients to
document the appropriate use of
funds, and expectations that such
records will be made available to
assess compliance in a timely
manner.

Started The City Manager's Office anticipates beginning the revision process for the City's Grant Distribution Policy following the rollout of the new City's new grant
management system; rollout is anticipated to occur in
April 2023.

Budget and Audit CommitteeApril 4, 2023

Budget and Audit Committee
April 4, 2023