Item 06 2024-00843 City Auditor’s Recommendation Follow-Up Report for the Six-Month Period Ending December 31, 2023

City of Sacramento
City Council - 2PM Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2024-00843 4/30/2024 Consent Item 6.

City Auditor’s Recommendation Follow-Up Report for the Six-Month Period Ending December 31, 2023
File ID: 2024-00843
Location: Citywide
Recommendation: Pass a Motion approving the City Auditor’s Recommendation Follow-Up Report for the Six-Month Period Ending December 31, 2023.

Contact: Farishta Ahrary, Interim City Auditor, (916) 808-7266, [email protected], Office of the City Auditor; Jordan Sweeney, Principal Fiscal Policy Analyst, (916) 808-2310, [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, 2023
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) 2023/24.

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.

Environmental Considerations: None.

Sustainability: None.

Page 1 of 2 ends

File ID: 2024-00843 4/30/2024 Consent Item 6.

Commission/Committee Action: On March 26, 2024, the Budget and Audit Committee passed a motion to accept the City Auditor’s Recommendation Follow-Up Report for the Six-Month Period Ending December 31, 2023 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 cost of the Recommendation Follow-Up Report was funded out of the FY2023/24 Office of the City Auditor budget.

Local Business Enterprise (LBE): Not applicable.

Page 2 of 2 ends

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

Report #
2023/24-12
City Auditor’s Semi-Annual
Recommendation Follow-Up Report:

July – December 2023

Farishta Ahrary
Interim City Auditor
March 2024

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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.

Our Vision
To improve City services by providing independent, objective, and reliable information regarding the City’s ability to meet its goals and objectives and establish an adequate system of internal controls, root out improper governmental activities (i.e., fraud, waste, or abuse), and address racial, gender, and ethnic inequities.

Suggest an Audit
The Office of the City Auditor conducts performance audits of the City of Sacramento's operations to determine whether these operations and programs are operating efficiently and effectively. If you would like to offer ideas for audits to save the City money, increase revenues, or improve the efficiency and effectiveness of City operations and programs, please fill out our online form:

https://forms.cityofsacramento.org/f/Suggest_an_Audit_Form

Whistleblower Hotline
In the interest of public accountability and being responsible stewards of public funds, the City has established a whistleblower hotline. The hotline protects the anonymity of those leaving tips to the extent permitted by law. The service is available 24 hours a day, 7 days week, 365 days per year. Through this service, all phone calls and emails will be received anonymously by third party staff.

Report online at http://www.cityofsacramento.ethicspoint.com or call toll-free: 888-245-8859.

The City of Sacramento’s Office of the City Auditor can be contacted by phone at 916-808-1166 or at the address below:

915 I Street
MC09100
Historic City Hall, Floor 2
Sacramento, CA 95814

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

Contents
Recommendation Follow-Up Process .............................................................................................................................................. 5 Recommendation Progress ................................................................................................................................................ 5 Benefits of Implementing Recommendations ............................................................................................................................... 5 Implementation Progress of Recommendations ......................................................................................................................... 7 84% of All Recommendations Have Been Closed .............................................................................................................. 7 Status of Open Recommendations .................................................................................................................................... 9 The Number of Recommendations Issued and Closed Per Year ...................................................................................... 10 Open Recommendations by Department ........................................................................................................................ 11 Post Audit Recommendation Follow Up Status by Audit ......................................................................................................... 12 Audit of City Policies and Procedures .............................................................................................................................. 12 Audit of City Light-Duty Vehicle Use ................................................................................................................................ 13 Audit of Citywide Purchase-Card Use .............................................................................................................................. 14 Audit of City Employee Supplemental Pay ....................................................................................................................... 15 Audit of the Fire Department Inventory Systems & Narcotics - Part 2 of 2 ..................................................................... 16 Audit of Citywide Wireless Communications ................................................................................................................... 17 Audit of the Department of Utilities Labor Reporting ..................................................................................................... 18 Audit of the City's Risk Management Division ................................................................................................................. 19 Audit of Fire Department Overtime Use .......................................................................................................................... 20 Audit of the Department of Utilities Inventory ................................................................................................................ 21 Audit of Procurement for Services of $25,000 or Less..................................................................................................... 23 Audit of the Department of Parks and Recreation's Strategic Planning and Part-time Employee Benefits Management24 Audit of the Department of Utilities Workplace Safety ................................................................................................... 26 Audit of On-Street Parking Meters .................................................................................................................................. 27 Audit of Retiree Health Benefits ...................................................................................................................................... 28

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

Audit of the 911 Emergency Communications Center ..................................................................................................... 29 Audit of the Department of Utilities Vehicle Fleet .......................................................................................................... 30 Audit of City-Owned and Leased Real Property ............................................................................................................... 31 Audit of the City's Green Efforts ...................................................................................................................................... 35 Audit of the Cannabis Storefront Dispensary Permitting Process ................................................................................... 39 Continuous Review of Cannabis Policymaking, Education & Community Outreach ....................................................... 40 Audit of the Sacramento Community Police Review Commission ................................................................................... 41 Vendor Audit of Wide Open Walls ................................................................................................................................... 45 Language Access Gap Analysis, Survey Results, and Policy Recommendations .............................................................. 46 Audit of the Cannabis Code Enforcement Unit ................................................................................................................ 50

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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) 2023/24 Work Plan, we have prepared a report on the status of open recommendations for the six-month period ending December 2023. 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.
 S tarted – 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.
 Imp lemented – The responsible party provided documentation and the Auditor verified the satisfactory implementation of the audit recommendation.
 D rop ped – 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

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

Implementation Progress of Recommendations
84% of All Recommendations Have Been Closed
Since the establishment of the Office of the City Auditor in 2010, the Office has issued over 75 reports and made 735 recommendations. At the end of this recommendation follow-up period, 618 (84%) of total recommendations had been closed. Figure 2 illustrates the number of recommendations open compared to the number of recommendations closed as of December 31, 2023.

Figure 2: Recommendation Status

Source: Auditor generated.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

23 Recommendations Were Closed During the Reporting Period During this reporting period, 23 recommendations were closed. Of these, 21 recommendations were implemented and 2 recommendations were dropped. Figure 3 illustrates the number of recommendations implemented and dropped during the reporting period.

Figure 3: Recommendations Closed During the Reporting Period

Source: Auditor generated.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

Status of Open Recommendations
Open recommendations are classified based on the responsible party’s progress towards implementation. Figure 4 illustrates the progress of all open recommendations. During the reporting period, the City made notable new progress towards implementing 50 of these recommendations.

Figure 4: Status of Open Recommendations

Source: Auditor generated.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

The Number of Recommendations Issued and Closed Per Year Figure 5 illustrates the number of recommendations issued and closed in the last nine fiscal years. The average number of recommendations closed per year is 52.

Figure 5: Recommendations Issued Compared to Recommendations Closed by Fiscal Year

Source: Auditor generated.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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 6 illustrates the outstanding recommendations by department. For context, the number of closed and total recommendations issued to each department is also listed.

Figure 6: Recommendations by Department
Department Open Closed Total % Closed
City Attorney 0 1 1 100%
City Clerk 0 1 1 100%
City Council 14 8 22 36%
City Manager 21 31 52 60%
Community Development 1 50 51 98%
Finance 15 86 101 85%
Fire 10 48 58 83%
Human Resources 7 103 110 94%
Information Technology 2 46 48 96%
Non-City Organization 0 33 33 100%
Office of Cannabis Management 2 26 28 93%
Police 2 11 13 85%
Public Works 22 60 82 73%
Sacramento Housing and Redevelopment Agency 0 12 12 100% Utilities 13 91 104 88%
Youth, Parks, and Community Enrichment 8 11 19 58%
Grand Total 117 618 735 84%
Source: Auditor generated.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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.

Implemented AP-1001 has been archived and replaced with the Policy Process Workflow, which requires department directors
and division managers to meet with Labor Relations
during policy development to review the concept/draft
policy and discuss the steps necessary to move the
policy forward through the approval process.

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.

Dropped AP-1001 has been archived and replaced with the Policy Process Workflow, which requires department directors
and division managers to meet with Labor Relations
during policy development to review the concept/draft
policy and discuss the steps necessary to move the
policy forward through the approval process.

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
Labor Relations is working with Information Technology
to update their access to upload policies in CARA. With the assistance from Information Technology, Labor
Relations received a listing of policies in CARA so that Labor Relations can conduct an audit of policies that
need to be updated or uploaded into CARA. City staff
can access policies on 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
No progress was made during the reporting period.

Internal discussions within the Human Resources
Department are pending.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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 No progress was made during the reporting period. The policy is still with Labor Relations for Review.

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
No progress was made during the reporting period. A
meeting is scheduled for the Auditor's Office and the
Labor Relations Division to collaborate on implementing this recommendation.

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 The Labor Relations Division has added this item to the proposal list for potential negotiation with SPOA and
SCXEA when those contracts open. SPOA's contract is set to open in January 2025 and SCXEA's contract is set to
open in September 2025.

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 No progress was made during the reporting period. A meeting is scheduled for the Auditor's Office and the
Labor Relations Division to collaborate on implementing this recommendation.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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 in the process of 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 has been updated and
approved by all affected labor unions. It is being reviewed and edited by the City Attorney's Office before being
officially approved and adopted.

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 Purchasing Card Policy has been updated with
allowable and prohibited purchases and has been
approved by all affected labor unions. It is being reviewed and edited by the City Attorney's Office before being
officially approved and adopted. The department has also updated the Purchasing Card Procedure Manual to reflect the types of transactions that are allowable and
prohibited. It is currently undergoing final review. 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.

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
Updated training has been uploaded to Acumen, the
City's training portal. The Procurement Division is working with the Human Resources Department to determine
how to assign training to cardholders annually.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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
Updated training has been uploaded to Acumen, the
City's training portal. The Procurement Division is working with the Human Resources Department to determine
how to assign training to cardholders/approvers annually.

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 was made during the reporting 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.

Implemented According to the Fire Department, Telestaff has been updated and is now hosted on the cloud and there is no
longer server access. In addition, access to the software as an administrator has been reduced to only key
individuals.

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

Implemented According to the Information Technology (IT) staff in the Public Safety IT Division, an audit report could be
executed if anyone with administrative access is
suspected of improper use but the Telestaff reporting is inadequate as it was not designed for detailed payroll
reporting. However, other controls implemented by the
Fire Department including limiting the number of
individuals with administrative access and migrating the payroll reporting of administrative staff to eCAPS has
reduced the risk identified in this recommendation.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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 No progress was made during the reporting period.

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 was made during the reporting 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 was made during the reporting 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.

Partly Implemented No progress was made during the reporting 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 was made during the reporting period.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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,
workflow and vendor integration with the Telecom
Expense Management System (TEMS) vendor is behind
schedule. The Department expects to launch by the end
of January. At that time the approver and justification will be stored with the telecom record in the TEMS.

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

Implemented The Information Technology (IT) Department imports service records with hardware information from the
Telecom Expense Management System (TEMS) into the IT
Asset Management System (ITAM) on a scheduled basis.

Assets are periodically reviewed for accuracy. This process will be automated when the integration with the TEMS
vendor goes live.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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 reporting period.

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
There were some additional changes made to the Water,
Wastewater and Drainage Policy and Procedures
Manuals. They are with 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 reporting 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
25 Review and update which pay types
should have compounding pay
components.

Partly
Implemented
No progress was made during the reporting 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:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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.

Implemented The Payroll Division has established written procedures for the annual review of time reporting codes and earn
codes. Based on their most recent review, they
deactivated a number of codes that are no longer in use.

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
According to the Risk Management Division, employees
that receive a vehicle allowance were assigned, through Acumen, to confirm that 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. Employment and Classification is now in charge of implementing Acumen. They are
preparing to send the assignment for this year. The Risk Management Division will implement pull notice
monitoring for non-commercial drivers upon adoption of
the Transportation Policy (should this requirement be
agreed upon during negotiations), which still has not been implemented and is in the review process.

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
Transportation Policy is still being reviewed in preparation for negotiations with the unions.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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.

Implemented The primary paramedic pay was removed by letter of understanding that was approved by the City Council on
November 20, 2023.

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 was made during the reporting 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.

Partly
Implemented
According to the Fire Department, the purpose of
overtime use is now consistently documented in
Telestaff. 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.

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.

Partly
Implemented
According to the Fire Department, the purpose of
overtime use, including identifying the supervisor that approved the overtime, is now consistently documented
in Telestaff. 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.

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.

Partly
Implemented
According to the Fire Department, a directive was sent
out a few years ago informing staff that they should not be entering their own overtime in Telestaff. In addition, access to the Advance Staffer level was cleaned up and
the number of individuals with the access declined
significantly. 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.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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 draft site plan was updated to address drainage
issues; the Department now estimates that the Building
18 project will be completed in September 2024. The
draft policy remains with Labor Relations for review.

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 reporting 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 reporting 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
9 Formalize specific count methodologies
in a written policy.

Partly
Implemented
No progress was made during the reporting 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 reporting 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 reporting 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.gov/auditor/our-reports/recommendation-follow-up

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 reporting 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 reporting 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.gov/auditor/our-reports/recommendation-follow-up

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 continuing to work with the City Attorney's Office to address EBO discrepancies with the Procurement Modernization package, which is
tentatively scheduled to go to City Council in March or April 2024.

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.

Not Started With the City Attorney's recommendation to keep the EBO City Code and policy, the Procurement Division will review the EBO policy and recommend changes as no EBO
reporting is currently available or performed.

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.

Implemented Bid protest directions have been clarified in updated solicitation templates, which have been uploaded to the City's internal site. The Bid Protest Procedure also
contains clarified directions and is available on the City's public website.

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.gov/auditor/our-reports/recommendation-follow-up

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 currently being drafted. In October 2023, the City approved a contract
amendment to add funds to the project and adjust the
schedule caused by the delay and new content in the
Draft General Plan and Master Environmental Impact
Report, which triggered revisions to the Parks Plan
data and schedule. The expected release of the public
draft of the Parks Plan 2040 is Spring 2024.

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 No updated was received during the reporting period.

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 No updated was received during the reporting period.

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 No updated was received during the reporting period.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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 No updated was received during the reporting period.

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.

Started No updated was received during the reporting period.

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 No updated was received during the reporting period.

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 No updated was received during the reporting period.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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
The Department has developed a continuous process to
review and update Standard Operating Procedures,
including a review of safety. Additionally, the Water,
Wastewater, and Drainage draft Policies and Procedures
manuals have been updated and are with Labor Relations
for review.

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
Some changes were made to the Combined Atmospheric
and Gas Monitor SOP which are currently under review.

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 reporting 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.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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.

Partly
Implemented
The Parking Division finalized their battery replacement plan to perform continuous replacement, ahead of dome
sensor batteries being depleted. However, due to staffing shortages, the Parking Division has not yet been able to implement this plan. The Parking Division is working with the vendor to replace current non-reporting inventory;
the vendor has committed to completing 1,100 battery
replacements by April 30, 2024. The Parking Division is also working through the procurement process for
additional batteries that will need replacement while
recruitments take place to fill vacancies.

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.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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 The Human Resources and Information Technology
Departments 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 was made 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
7 Review and address HMS’ active
employee dependent eligibility
verification results.

Not Started No progress was made 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
8 Perform a retiree dependent
verification review for participants of
City-sponsored plans.

Started No progress was made during the reporting period.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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.

Partly
Implemented
The Sacramento Police Department (SPD) was able to add
Supervising Dispatcher and Dispatcher III FTE's during the most recent budget cycle. They recently identified the
individual who would be promoted in early 2024 to fill the Supervising Dispatcher position. The Dispatcher III FTE position remains frozen due to SPD being critically short staffed at the Dispatcher III rank. SPD needs to delay
filling this position and is looking to fully improve the supervisor-to-dispatcher ratio until their staffing
improves. SPD hopes to accomplish these goals in 2024.

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.

Partly
Implemented
The Sacramento Police Department was able to add a
Dispatcher III FTE to supervise this program during the most recent budget cycle. The position remains frozen
due to the department's staffing shortages at the
Dispatcher II rank. The filling of this position and the implementation of the Quality Assurance program will be delayed until staffing improves.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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
No progress was made during the reporting period. The
policy remains with the Labor Relations Division for
review.

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
The Fleet Management Division continues to review
information in M5 to correct and verify accuracy. The
Fleet Management Division will come up with a list of key fields and provide to the Auditors Office to review and spot check fields for accuracy.

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
The Fleet Management Division receives a report each
month for Samsara device health. They will be placing
work requests in the Fleet Management system to alert
shop staff that the Samsara device must be tested and
replaced, if needed, when the vehicle goes to the shop for maintenance or repair. The Fleet Management Division
anticipates completing this recommendation by the end
of the next reporting period.

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
No progress was made during the reporting period. The
policy is still with Labor Relations for review.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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.

Implemented In 2022, the Real Estate Services Section brought to the City Council seven parcels for 'Exempt Surplus'
designation and three parcels for 'Surplus' designation. In 2023 four parcels were brought to Council for 'Exempt
Surplus' designation. The Real Estate Section will continue to identify and bring forward Surplus and Exempt Surplus properties to the City Council for approval, and work to sell parcels already declared Surplus or Exempt Surplus.

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.

Not Started According to the Real Estate Services Section, progress on this recommendation has not yet started due to
continued staffing and project workloads.

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.

Implemented The Real Estate Services Section now identifies City- owned surplus and remnant parcels and considers
whether selling, disposing, or re-purposing the parcels to reduce liability and utility and weed abatement costs is warranted. The sale of the Exempt Surplus parcel at
Freeport Blvd. and 10th Ave was completed in August
2023. The Notice of Availability for the surplus parcel at Fair Oaks Blvd and Howe Ave was sent out on December
15, 2023, in accordance with the Surplus Land Act. This started the sale process for this surplus property. The Real Estate Services Section brought to City Council four
parcels for 'Exempt Surplus' designation, which was
approved on November 14, 2023. The Real Estate Services Section will continue to bring forward Surplus and Exempt Surplus properties to Council for approval as they are

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

identified, and work to sell parcels already declared
Surplus or Exempt Surplus.

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.

Implemented The Real Estate Services Section has continuously worked with the City Manager's Office to help identify vacant or underutilized City owned parcels which can be used for
homeless shelter sites. The property at 3615 Auburn Blvd has been repurposed into the Auburn Blvd Outreach &
Engagement Center (respite center). The property at 3900 Roseville Rd has been repurposed into the Roseville Rd
Campus (non-congregate shelter). The Real Estate
Services Section will continue to help identify alternative uses for underutilized City owned property as needs and programs arise.

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
Implemented Over the past few years, the Real Estate Services Section has been disposing of surplus and exempt surplus parcels, most recently with the sale of the exempt surplus parcel at Freeport Blvd. and 10th Ave., which was completed in August 2023. The Notice of Availability for the surplus parcel at Fair Oaks Blvd and Howe Ave was sent out on
December 15, 2023, in accordance with the Surplus Land
Act. This started the sale process for this surplus property.

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 No progress was made during the 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 No progress was made during the reporting period.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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 No progress was made during the reporting period.

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.

Implemented The Real Estate Services Section regularly considers City owned property as an alternative to outside leasing when an existing lease approaches renewal or extension. This is also true whenever new lease requests are received.

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 No progress was made 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.

Started The Real Estate Services Section met with the Information Technology Department and other departments in Q4
2023 to discuss which important data elements to include in the new InforEAM Real Estate Database. The Real
Estate Services Section is expected to begin
implementation/programming with the Information
Technology in Q1 2024.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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 No progress was made 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
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 The Real Estate Service Section met with the Information Technology Department and other departments in Q4
2023 to discuss creating a leasing section within the new InforEAM Real Estate database. The schedule is set to
program this aspect in Q4 2024.

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
Started The Real Estate Services Section is currently working with the Finance Department to send out collection notices to all Public Works Department lease tenants in order to
catch up on past due billing in accordance with the
Council approved COVID-19 rental adjustment framework.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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.

Dropped The Sustainability Dashboard summarizes overall energy use and other Citywide 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. Given the stated
resource constraints, we are dropping this
recommendation.

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.

Implemented The Office of Climate Action and Sustainability (OCAS) continues to convene the Green Team to share
information on sustainability goals, projects, and
opportunities. Staff launched the Climate Action Task
Force (CATF), with the first meeting taking place in two parts in October and November 2023. The CATF will
support performance measurement and implementation.

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 continues to maintain the Sustainability
Dashboard online. Development of performance measures
is ongoing and will be completed in conjunction with the Climate Action & Adaptation Plan (CAAP), which is
scheduled for adoption in early 2024. The CAAP includes proposed performance measures, and a strategy for
monitoring and tracking progress. The consultant team
will prepare a monitoring tool in conjunction with
finalization of the CAAP.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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
Staff plan to report and evaluate progress with the Green Team, as well as the forthcoming work through the Task
Force.

Partly
Implemented
Staff launched the Climate Action Task Force (CATF), with the first meeting taking place in two parts in October and November 2023. The CATF will support performance
measurement and implementation. Staff are preparing an
optional sustainability training for City staff to provide context and details around City sustainability goals and to connect sustainability to staff roles in the City.

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
Staff plan to develop additional resources and tools with City staff through the Climate Action Task Force.

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.

Implemented Staff continue to seek grant opportunities and continue to implement projects with projected cost-savings as funding becomes available.

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.

Partly
Implemented
The Office of Climate Action and Sustainability (OCAS) has a CivicSpark AmeriCorps Fellow for an 11-month period.

The CivicSpark Fellow will create an optional sustainability training for City staff to provide context and details around City sustainability goals and to connect sustainability to staff roles in the City. The deployment of the staff
sustainability training will include internal outreach and

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

engagement to encourage participation and improve the
City's sustainability culture.

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 Climate Action & Adaptation Plan includes proposed
performance measures, and a strategy for monitoring and tracking progress. Staff will revisit these department
sustainability performance goals through the Climate
Action Task Force, after the Climate Action & Adaptation Plan has completed public and Council review.

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.

Implemented Staff launched the Climate Action Task Force (CATF), with the first meeting taking place in two parts in October and November 2023.

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
Work is ongoing. Staff will collaborate with the Green
Team, Climate Action Task Force, and department staff to determine additional tools and resources for training and documentation. Elements may be incorporated into the
optional staff sustainability training.

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.

Implemented Idling reports are automatically sent each Monday to specified people in each department since February 2023.

Departments should use the reports to correct behavior
and coach staff that drive City vehicles.

Awareness of and Compliance
with Sustainable Policies,
Procedures, and Plans Could Be
Strengthened
24 Review and update the Sustainable
Purchasing Policy.

Partly
Implemented
The Sustainable Purchasing Policy has been updated and is undergoing final approval.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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.

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 and bid evaluation worksheets have been updated with SPP information and evaluation
preference points to encourage sustainable purchasing.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

Audit of the Cannabis Storefront Dispensary Permitting Process

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 The Office of Cannabis Management plans to present the dispensary transfer code modification to both the Law
and Legislation committee and the City Council in 2024, as an integral part of a comprehensive code refinement
initiative.

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.

Partly Implemented The Office of Cannabis Management plans to present the dispensary ownership code modification to both the Law
and Legislation committee and the City Council in 2024, as an integral part of a comprehensive code refinement
initiative.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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.

Implemented The Office of Cannabis Management has a well-defined organizational structure with designated roles and
responsibilities aimed at achieving program objectives.

Staff members undergo training to ensure a clear
understanding of their duties and responsibilities. The internal control system is documented in internal policies and procedures, and it is effectively communicated to
those accountable for their execution.

Continuous Review of Cannabis Policymaking, Education & Community Outreach Report #2020/21-16

Finding # Recommendation Status Update

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 City's Revenue Division, along with Avenu Insights and Analytics, selects Cannabis Business Operations
Tax (CBOT) audit subjects based on factors such as tax
payments, tax reporting history, statute of limitations status, and occasional random selection. The
selection process incorporates a risk-based
component, prioritizing businesses with problematic
tax reporting and consistent variances. Avenu Insights
and Analytics is currently conducting CBOT audits
using the previous method; however, the Revenue
Division intends to fully implement the described
process for the next round of audits.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

Audit of the Sacramento Community Police Review 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.

Started The audit was presented to the Law and Legislation Committee October 3, 2023. Councilmember Jennings
suggested a joint workshop with the Commission, a
letter from the Mayor and Law and Legislation
committee members was added to the commission's
agenda for consideration. At the October 9th meeting
the Sacramento Community Police Review
Commission approved participating in such a
workshop.

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.

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 No progress was made during the reporting period.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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 was made 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 was made 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 was made during the reporting period.

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.

Started No progress was made during the reporting period.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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 was made 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.

Started Discussions between the Office of the Mayor, the City Clerk, and the City Attorney are ongoing about how
these email accounts will be provided.

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.

Started Discussions between the Office of the Mayor, the City Clerk, and the City Attorney are ongoing about how
these email accounts will be provided.

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 was made during the reporting period.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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.
13 Determine whether the Sacramento
Police Department should provide
written responses to Sacramento
Community Police Review Commission
recommendations. This dialogue
should identify the form the response
will be provided in. Finally, the City
Council should consider memorializing
the process in resolution or ordinance.

Implemented The Sacramento Police Department 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. The form is now in use.

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.
14 Determine whether the City Council
should vote on SCPRC
recommendations. This dialogue
should identify a process for the
presentation of the recommendations
and vote. Finally, the process should
be presented to City Council to be
memorialized in City Council
resolution or ordinance.

Not Started No progress was made 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.
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.

Partly
Implemented
The Sacramento Police Department has created a form
that was approved by the City Clerk. The Commission
also approved the form. The form is now in use. The
forms have been posted to the Police Department’s
website. Discussions are ongoing about methods for
tracking and reporting on the implementation of
recommendations.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

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.

Partly
Implemented
The Sacramento Community Police Review
Commission recommendation forms and the
Sacramento Police Department responses are now on
the Police Department’s website.

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.

Partly
Implemented
The Information Technology Department deployed the
Grants Management System in August 2023, after
which the City Manager's Office initiated the revision
process for the City's Grant Distribution Policy. The
policy is currently in the drafting phase and has a
specific section that is intended to implement this
recommendation. They are still in the process of
incorporating and synthesizing feedback on the draft
policy from staff who manage grants and anticipate
finalizing the policy in early 2024.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

Language Access Gap Analysis, Survey Results, and Policy Recommendations Report #2022/23-05

Finding # Recommendation Status Update

Policy recommendations from
gap analysis
1 Establish and maintain robust
language access capabilities for
Spanish speaking LEP residents.

Party Implemented The City Manager's Office has drafted a Language Access Policy that states the City will specifically
expand and proactively translate documents into
Spanish, within reason and to the extent funding is
available. The policy is currently in the drafting phase.

Policy recommendations from
gap analysis
2 Evaluate whether any department
programs serve a significantly higher
LEP population than that of the overall
City-wide population and apply more
robust language services towards
those programs.

Party Implemented The City Manager's Office has drafted a Language Access Policy that states an individual City department or office that services an LEP group whose population
differs substantially from the City-wide population
may elect to proactively translate content into
languages other than Spanish if they have reason to
believe that said group meets the threshold of a
substantial number of LEP individuals, or to achieve
departmental outreach objectives. The policy is
currently in the drafting phase.

Policy recommendations from
gap analysis
3 The City should refer to the U.S.

Census and Language Link usage data
from the City’s 311 and 911
departments to regularly evaluate the
number and proportion of LEP
individuals and use this information in
assessing the sufficiency of the City’s
language access services.

Party Implemented The City Manager's Office has drafted a Language Access Policy that states the City will refer to the data provided by the U.S. Census Bureau, as well as usage
data from Language Link (or any other contractors the
City engages for providing language access), and data
from the City's 311 and 911 departments, to evaluate
the number and proportion of LEP individuals. The
policy is currently in the drafting phase.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

Policy recommendations from
gap analysis
4 Provide guidance on whether
programs should perform additional
outreach to LEP persons to increase
the frequency of contact with LEP
language groups.

Party Implemented The City Manager's Office has drafted a Language Access Policy that states the City will appoint a City- wide LEP coordinator to ensure the effective
implementation of this policy and program. The policy
is currently in the drafting phase.

Policy recommendations from
gap analysis
5 Provide guidance on whether
programs that interact frequently with
LEP individuals should provide
meaningful language access services at
a broader scale than departments who
have infrequent encounters.

Party Implemented The City Manager's Office has drafted a Language Access Policy that addresses the meaningful language
access services that will be available to a threshold of a substantial number of LEP individuals. The policy is
currently in the drafting phase.

Policy recommendations from
gap analysis
6 Evaluate whether funding for language
services is sufficient based on the
volume of LEP individuals that interact
with City departments or programs
and the relative importance of the
services they provide.

Policy recommendations from
gap analysis
7 Train City staff on language access
procedures. This training may include
the process for arranging interpreters
where appropriate, the list of
providers the City currently contracts
with and what services they provide,
and the differences between
translation and interpretation services.

Party Implemented The City Manager's Office has drafted a Language Access Policy that states the City will ensure that
employees receive training for successful interactions
with LEP individuals. The policy is currently in the
drafting phase.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

Policy recommendations from
gap analysis
8 Provide guidance and train staff on
how to respond in situations where a
minor or family member is asked to
serve as an interpreter.

Party Implemented The City Manager's Office has drafted a Language Access Policy that states the City will take measures to ensure that minor children or other family members of
the LEP individuals are not used as interpreters in any situations that have the potential to affect the LEP
individual's rights, health, safety, or concern benefits or services that the individual is entitled to. The policy is currently in the drafting phase.

Policy recommendations from
gap analysis
9 Provide direction on how and when
bilingual staff are used for translation
services and when professional
translators should be used for vital
documents, website content, and for
lengthy documents.

Party Implemented The City Manager's Office has drafted a Language Access Policy that states a professional interpreter will be utilized if there is any doubt that a bilingual staff member is sufficiently skilled in interpretation or
possesses the necessary knowledge of terminology.

The policy is currently in the drafting phase.

Policy recommendations from
gap analysis
10 We recommend the City leverage the
resources and best practices on the
LEP.gov website in developing the
Citywide language access policy, to
ensure the City’s websites are
accessible and that the use of machine
translation is accurate.

Party Implemented The City Manager's Office has drafted a Language Access Policy that states the City will provide
automated or machine-translated technologies to
translate the City's website. The policy is currently in the drafting phase.

Policy recommendations from
gap analysis
11 Develop guidance for City
departments to identify their vital
documents and determine how to
provide robust language services for
those documents.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

Policy recommendations from
gap analysis
12 Train City employees on how to
determine if an individual is LEP and
how and when to offer language
assistance.

Policy recommendations from
gap analysis
13 Employ additional means to
proactively notify LEP individuals of
the availability of language services.

Policy recommendations from
gap analysis
14 Develop a mechanism that allows LEP
individuals to file a complaint to
provide feedback about the City’s
language access services.

Party Implemented The City Manager's Office has drafted a Language Access Policy that states the City will post a form on its website that allows LEP individuals to file a complaint concerning the City's provision of language services
and the form will also be posted on the City's website
and marketed. The policy is currently in the drafting
phase.

Policy recommendations from
gap analysis
15 Consider providing on-going funding
for citywide language access
marketing, so that more community
members are aware of the language
access services provided by the City.

Party Implemented The City Manager's Office has drafted a Language Access Policy that states the City may elect to employ
certain means to proactively notify individuals that
language services are available such as phone menus,
multilingual posters, multilingual notices of vital
documents, email and social medial campaigns,
website posts, 'I Speak' cards, and the use of the Office of Community Engagement to foster civic engagement
with LEP groups. The policy is currently in the drafting phase.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

Policy recommendations from
gap analysis
16 Consider appointing a citywide LEP
coordinator or a working group of
individuals from different departments
to regularly monitor/update the
agency’s response to LEP needs.

Party Implemented The City Manager's Office has drafted a Language Access Policy that states the City will appoint a City- wide LEP coordinator to ensure the effective
implementation of the policy and program. The policy
is currently in the drafting phase.

Audit of the Cannabis Code Enforcement Unit

Report #2022/23-06

Finding # Recommendation Status Update

Two Cannabis Businesses Were
Not Being Regularly Inspected
and Some Inspections Were Not
Performed Timely.
2 Revise its inspection schedule to
include cannabis manufacturing
businesses.

Implemented Cannabis Code Enforcement Unit (CCEU) management has added cannabis manufacturing business as a
business type in Citizenserve. Additionally, CCEU
management has implemented a tool within
Citizenserve to automate scheduling of subsequent
inspections when an inspection activity is completed.

CCEU management has also updated internal policies
and procedures to memorialize the inspection
schedule for all business types, including
manufacturing businesses.

Inspection Processes Could be
Strengthened with the Use of
Checklists During the Inspection
and by Having Written
Standardized Practices.
5 Standardize and document its
procedures for conducting inventory
inspections including how products
are selected, what is reviewed, and
how results are documented.

Implemented Cannabis Code Enforcement Unit (CCEU) management has developed and implemented a standardized
inventory audit procedure and memorialized it into
CCEU internal policy and procedures under section 6.6
- Inventory Audit.

For interactive dashboards and copies of past reports, visit our website:
https://www.cityofsacramento.gov/auditor/our-reports/recommendation-follow-up

Management Could Promote
Efficiency and Effectiveness
Through the Use of
Performance Metrics and
Documented Reviews.
9 Establish performance metrics to
evaluate the effectiveness of the
cannabis code enforcement program.

Partly
Implemented
On January 29, 2024, we met with Cannabis Code
Enforcement Unit (CCEU) management to discuss
recommendation follow-up. It is our understanding
that the CCEU intends to focus on the timeliness of
inspections and completeness of inspections
documentation as the basis of their performance
measures. Once the performance measures are
developed, they will be memorialized in internal
policies and procedures and tracked on a quarterly
basis.

Sacramento City CouncilApril 30, 2024

Sacramento City Council
April 30, 2024