City of Sacramento
City Council - 5PM Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2023-00846 6/27/2023 Consent Item 30.
City Auditor's Activity Report for the 3rd Quarter of Fiscal Year 2022/23 File ID: 2023-00846
Location: Citywide
Recommendation: Pass a Motion approving the City Auditor’s Activity Report for the 3rd 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 3rd 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 3rd Quarter of FY2022/23.
Policy Considerations: The City Auditor’s Activity Report for the 3rd 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: 2023-00846 6/27/2023 Consent Item 30.
Commission/Committee Action: On May 30, 2023, the Budget and Audit Committee passed a motion to accept the City Auditor’s Activity Report for the 3rd 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 2022/23-10 April 24, 2023
Honorable Mayor and Members of the City Council:
This report highlights the activities of the Office of the City Auditor for the third quarter of fiscal year 2022/23. Activity highlights for January 2023 through March 2023 are:
The Office of the City Auditor issued the Semi-Annual Recommendation Follow-up Report for the period of July 2022 through December 2022.
The Office of the City Auditor issued the Quarterly Activity Report for the period of October 2022 to December 2022.
The Office of the City Auditor completed the Risk Assessment of the City’s Revenue Sources. The Office of the City Auditor initiated the Audit of Homeless Response. The Office of the City Auditor initiated the Audit of the Transient Occupancy Tax. The Office of the City Auditor initiated a project to fulfill our responsibilities described in Sacramento Children and Youth Health and Safety Act (Measure L). Kevin Christensen was promoted to Principal Fiscal Policy Analyst for the Performance Audit Division.
Jordan Sweeney was promoted to Principal Fiscal Policy Analyst for the Research and Analysis Division.
Joyce Chih was promoted to Senior Fiscal Policy Analyst. Jordan Sweeney assisted the Office of Public Safety Accountability in their recruitment efforts for their specialist position.
The Office of the City Auditor investigated a number of whistleblower allegations. The Office of the City Auditor continues to partner with Missionmark, Inc. to develop audit software that will streamline audit processes.
2 Status of the City Auditor’s FY 2022/23 Audit Plan
as of March 2023
Preliminary
Survey
Risk
Assessment Fieldwork Report
Writing
Report
Issuance
Date
Assignments Completed
Risk Assessment of the City’s Revenue Sources Completed Completed Completed N/A N/A Language Accessibility Gap Analysis, Survey Results, and Policy Recommendations 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
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 Ethics Commission Assessment Completed Completed Completed In Progress Audit of the Police Department’s Property and Evidence Division – Part 1 Completed Completed Completed In Progress
Assessments of Revenues and Expenses Associated with the City's COVID-19 Response - Report No. 5 Completed Completed Completed In Progress Audit of the Department of Utilities Supervisory Control and Data Acquisition (SCADA) System Completed Completed In Progress 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
Audit of Homeless Response In Progress
Audit of the Transient Occupancy Tax In Progress
Sacramento Children and Youth Health and Safety Act (Measure L) 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