City of Sacramento
City Council - 5PM Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2023-01236 10/3/2023 Consent Item 16.
City Auditor's Activity Report for the 4th Quarter of Fiscal Year (FY) 2022/23 File ID: 2023-01236
Location: Citywide
Recommendation: Pass a Motion approving the City Auditor’s Activity Report for the 4th Quarter of FY2022/23.
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 4th 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 4th Quarter of FY2022/23.
Policy Considerations: The City Auditor’s Activity Report for the 4th 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: 2023-01236 10/3/2023 Consent Item 16.
Commission/Committee Action: On September 5, 2023, the Budget and Audit Committee passed a motion to accept the City Auditor’s Activity Report for the 4th 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 2023/24-02 August 10, 2023
Honorable Mayor and Members of the City Council:
This report highlights the activities of the Office of the City Auditor for the fourth quarter of fiscal year 2022/23. Activity highlights for April 2023 through June 2023 are:
The Office of the City Auditor initiated the 2023 National Community Survey. We have adjusted the timing of the annual community survey at the request of the City Council and we anticipate presenting the results of the survey in early 2024 so that the City Council is able to review the results prior to the adoption of the City's budget. The Office of the City Auditor initiated the Department of Utilities’ Water and Wastewater Funds Review.
The Office of the City Auditor initiated the Audit of the City’s Cannabis Business Operating Permits.
The Office of the City Auditor issued the Quarterly Activity Report for the period of January 2023 through March 2023.
Several employees of the Office of the City Auditor attended the Association of Local Government Auditors Annual Conference and the Association of Certified Fraud Examiners Annual Conference to further develop their knowledge base and skills. Recruited for and hired a Fiscal Policy Analyst, Ricardo Sanchez Molinero, to work under the Performance Audits Division.
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 June 2023
Preliminary
Survey
Risk
Assessment Fieldwork Report
Writing
Report
Issuance
Date
Assignments Completed
2022 Diversity Assessment of Boards, Committees, and
Commissions Completed Completed Completed Completed 23-Jul 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
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 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
Sacramento Children and Youth Health and Safety Act
(Measure L) N/A N/A In Progress
Audit of the Transient Occupancy Tax In Progress In Progress Audit of Homeless Response In Progress
Audit of the City’s Cannabis Business Operating Permits 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