City of Sacramento
City Council - 5PM Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2023-00451 5/2/2023 Consent Item 23.
City Auditor's Activity Report for the 2nd Quarter of Fiscal Year 2022/23 File ID: 2023-00451
Location: Citywide
Recommendation: Pass a Motion approving the City Auditor’s Activity Report for the 2nd Quarter of Fiscal Year (FY) 2022/23.
Contact: Jorge Oseguera, City Auditor, (916) 808-7270, [email protected], Office of the City Auditor
Presenter: None.
Attachments:
1-Description/Analysis
2-City Auditor’s Activity Report for the 2
nd Quarter of FY2022/23
Description/Analysis
Issue Detail: According to the Council Rules of Procedure, the Budget and Audit Committee shall receive, review, and forward to the council as appropriate, reports, recommendations, and updates from the City Auditor. This report documents the City Auditor’s Activity Report for the 2 nd Quarter of FY2022/23.
Policy Considerations: The City Auditor’s Activity Report for the 2 nd Quarter of FY2022/23 is consistent with the Mayor and the City Council’s intent to have an independent audit function for the City of Sacramento.
Economic Impacts: None.
Environmental Considerations: None.
Sustainability: None.
File ID: 2023-00451 5/2/2023 Consent Item 23.
Commission/Committee Action: On April 4, 2023, the Budget and Audit Committee passed a motion to accept the City Auditor’s Activity Report for the 2nd Quarter of FY2022/23 and to forward to the City Council for approval.
Rationale for Recommendation: This staff report provides the City Council with information that may be used to meet its responsibility to provide oversight and supervision of the City Auditor.
Financial Considerations: The costs of the projects listed in the Activity Report were funded out of the FY2022/23 Office of the City Auditor Budget.
Local Business Enterprise (LBE): None.
1 Office of the City Auditor
Jorge Oseguera, City Auditor
CITY OF SACRAMENTO
CALIFORNIA
Report 2022/23-08 March 3, 2023
Honorable Mayor and Members of the City Council:
Activity highlights for October 2022 through December 2022:
The Office of the City Auditor issued the Language Access Gap Analysis, Survey Results, and Policy Recommendations.
The Office of the City Auditor issued the Audit of the Cannabis Code Enforcement Unit. The Office of the City Auditor issued the Quarterly Activity Report for the period of July 2022 to September 2022.
Lynn Bashaw resigned as Assistant City Auditor. Farishta Ahrary was subsequently promoted to Assistant City Auditor.
Jordan Sweeney demonstrated her competency and commitment to the profession by earning the Certified Internal Auditor certification administered by the Institute of Internal Auditors. The Office of the City Auditor continues to partner with Missionmark, Inc. to develop audit software that will streamline audit processes.
2 Status of the City Auditor’s FY 2022/23 Audit Plan
as of December 2022
Preliminary
Survey
Risk
Assessment Fieldwork Report
Writing
Report
Issuance
Date
Assignments Completed
Language Accessibility for Community Engagement Completed Completed Completed Completed 22-Dec Audit of the Cannabis Code Enforcement Unit Completed Completed Completed Completed 22-Oct Audit of the City’s Financial Condition Completed Completed Completed Completed 22-Sep Executing A Contract with the Wrong Entity and Awarding Funding Without Written Agreements Compromised the
City’s Ability to Audit Wide Open Walls and David Sobon Events
Completed Completed Completed Completed 22-Jul
2021 Audit of City Employees’ Workforce Diversity and Salary Trends Completed Completed Completed Completed 22-Jun
2022 Diversity and Workplace Climate Survey Results Completed Completed Completed Completed 22-Jun 2022 National Community Survey Completed Completed Completed Completed 22-May Assignments in Progress
2022 Diversity Assessment of Boards, Committees, and
Commissions Completed Completed Completed In Progress
Audit of Fire Department EMS Completed Completed Completed In Progress Audit of the Police Department’s Property and Evidence
Division – Part 1 Completed Completed Completed In Progress Ethics Commission Assessment Completed Completed Completed In Progress Assessments of Revenues and Expenses Associated with the City's COVID-19 Response - Report No. 5 Completed Completed In Progress Audit of the Department of Utilities Supervisory Control and Data Acquisition (SCADA) System Completed Completed In Progress Audit of the Police Department’s Property and Evidence
Division – Part 2 Completed Completed In Progress
Audit of the City’s Complaint Investigation and Resolution Practices Completed Completed In Progress
Risk Assessment of the City’s Revenue Sources Completed In Progress
On behalf of the Auditor’s Office, I would like to express my appreciation to City staff for their cooperation and assistance during our reviews.
Respectfully submitted,
Jorge Oseguera