City of Sacramento
City Council - 5PM Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2024-00708 3/19/2024 Consent Item 16.
City Auditor's Activity Report for the 2nd Quarter of Fiscal Year (FY) 2023/24 File ID: 2024-00708
Location: Citywide
Recommendation: Pass a Motion approving the City Auditor’s Activity Report for the 2nd Quarter of FY2023/24.
Contact: Farishta Ahrary, Interim City Auditor, (916) 808-7266, [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 FY2023/24
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 2nd Quarter of FY2023/24.
Policy Considerations: The City Auditor’s Activity Report for the 2nd Quarter of FY2023/24 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.
Commission/Committee Action: On February 27, 2024, the Budget and Audit Committee passed a motion to accept the City Auditor’s Activity Report for the 2 nd Quarter of FY2023/24 and to forward to
File ID: 2024-00708 3/19/2024 Consent Item 16.
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 FY2023/24 Office of the City Auditor Budget.
Local Business Enterprise (LBE): None.
Our Mission:
To provide a catalyst for improvements of municipal operations and promote a credible, efficient, effective, equitable, fair, focused, transparent, and fully accountable City government.
Office of the City Auditor
Farishta Ahrary, Interim City Auditor
CITY OF SACRAMENTO
CALIFORNIA
Re
port 2023/24-10 February 22, 2024
H
onorable Mayor and Members of the City Council:
T
his report highlights the activities of the Office of the City Auditor for the second quarter of fiscal year 2023/24. Activity highlights for October 2023 through December 2023 are:
T
he Office of the City Auditor completed the City Auditor’s Baseline Funding Calculation for the Sacramento Children’s Fund.
The Office of the City Auditor completed the Assessments of Revenues and Expenses Associated with the City’s COVID-19 Response – Report No. 5. The Office of the City Auditor issued the Quarterly Activity Report for the period of July 2023 through September 2023.
Kevin Christensen and Chevelle Jackson presented the Audit of the Sacramento Police Department’s Evidence and Property Division – Sexual Assault Evidence Kits to the Bay Area Local Government Auditors.
Jorge Oseguera and Jordan Sweeney interviewed with CapRadio and KCRA-TV, respectively, to spread awareness of the 2023 Community Survey and encourage the community’s participation. The Office of the City Auditor updated their mission and vision statements as part of the City of Sacramento’s Race & Gender Equity Action Plan.
Jorge Oseguera resigned as City Auditor.
The Office of the City Auditor received 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.
Our Mission:
To provide a catalyst for improvements of municipal operations and promote a credible, efficient, effective, equitable, fair, focused, transparent, and fully accountable City government.
Status of the City Auditor’s FY 2023/24 Audit Plan
as of December 2023
Preliminary
Survey
Risk
Assessment Fieldwork Report
Writing
Report
Issuance
Date
Assignments Completed
Assessments of Revenues and Expenses Associated with the City's COVID-19 Response - Report No. 5 Completed Completed Completed Completed Dec-23 Sacramento Children and Youth Health and Safety Act
(Measure L) Completed Completed Completed Completed Dec-23 Audit of the Sacramento Police Department's Evidence and Property Division - Sexual Assault Evidence Kits Completed Completed Completed Completed Sep-23 Assignments in Progress
Audit of the Department of Utilities Supervisory Control and Data Acquisition (SCADA) System Completed Completed Completed Completed 2023 National Community Survey 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 City’s Complaint Investigation and Resolution Practices Completed Completed Paused
Audit of the Police Department’s Property and Evidence
Division – Military Equipment Completed Completed In Progress Audit of the Transient Occupancy Tax Completed Completed In Progress Department of Utilities’ Water and Wastewater Funds Review Completed Completed In Progress Audit of Homeless Response In Progress
Animal Care Services In Progress
Audit of the City’s Cannabis Business Operating Permits Paused Pedestrian Safety Not Started
Planning Division Not Started
Recycling & Solid Waste Not Started
Operations Division –Budgeting Not Started
Asset Management and Preventative Maintenance Not Started
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,
Farishta Ahrary