City of Sacramento
City Council - 2PM Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2024-01222 6/18/2024 Consent Item 26.
City Auditor's Activity Report for the 3rd Quarter of Fiscal Year (FY) 2023/24 File ID: 2024-01222
Location: Citywide
Recommendation: Pass a Motion approving the City Auditor’s Activity Report for the 3rd Quarter of FY2023/24.
Contact: Farishta Ahrary, Interim City Auditor, (916) 808-7266, [email protected], Office of the City Auditor
Presenter: None.
Attachments:
1-Description/Analysis
2-City Auditor’s Activity Report for the 3rd Quarter of FY2023/24 Description/Analysis
Issue Detail: According to the Council Rules of Procedure, the Budget and Audit Committee shall receive, review, and forward to the council as appropriate, reports, recommendations, and updates from the City Auditor. This report documents the City Auditor’s Activity Report for the 3rd Quarter of FY2023/24.
Policy Considerations: The City Auditor’s Activity Report for the 3rd Quarter of FY2023/24 is consistent with the Mayor and the City Council’s intent to have an independent audit function for the City of Sacramento.
Economic Impacts: None.
Environmental Considerations: None.
Sustainability: None.
Commission/Committee Action: On May 28, 2024, the Budget and Audit Committee passed a motion to accept the City Auditor’s Activity Report for the 3rd Quarter of FY2023/24 and to forward to
File ID: 2024-01222 6/18/2024 Consent Item 26.
the City Council for approval.
Rationale for Recommendation: This staff report provides the City Council with information that may be used to meet its responsibility to provide oversight and supervision of the City Auditor.
Financial Considerations: The costs of the projects listed in the Activity Report were funded out of the Office of the City Auditor Budget for the applicable fiscal year.
Local Business Enterprise (LBE): None.
Our Mission:
To provide a catalyst for improvements of municipal operations and promote a credible, efficient, effective, equitable, fair, focused, transparent, and fully accountable City government.
Office of the City Auditor
Farishta Ahrary, Interim City Auditor
CITY OF SACRAMENTO
CALIFORNIA
Report 2023/24-13 May 28, 2024
Honorable Mayor and Members of the City Council:
This report highlights the activities of the Office of the City Auditor for the third quarter of fiscal year 2023/24. Activity highlights for January 2024 through March 2024 are:
The Office of the City Auditor issued Audit of Department of Utilities Supervisory Control and Data Acquisition (SCADA) System.
The Office of the City Auditor issued Preliminary Report on the City's Homeless Response. The Office of the City Auditor issued City’s Homeless Response: Audit Scope Proposal. The Office of the City Auditor issued 2023 National Community Survey. The Office of the City Auditor issued the Quarterly Activity Report for the period of October 2023 through December 2023.
The Office of the City Auditor issued the Semi-Annual Recommendation Follow-up Report for the period of July 2023 through December 2023.
The Office of the City Auditor initiated the Diversity Review of City Employment Applications, Hires, and Separations: February 1, 2021 through January 31, 2024. The Office of the City Auditor won the Association of Local Government Auditors 2023 Distinguished Knighton Award in Medium Audit Shops category for the Audit of the Sacramento Police Department’s Evidence and Property Division – Sexual Assault Evidence Kits.
Farishta Ahrary was promoted to Interim City Auditor. Nathan Lugo resigned as Senior Fiscal Policy Analyst. Kevin Christensen, Chevelle Jackson, and Joyce Chih volunteered at the 2024 Point-in-Time Count.
Farishta Ahrary and Jordan Sweeney assisted the Office of Public Safety Accountability with recruitment interviews.
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.
The Office of the City Auditor continues to review and update department documents as part of the City of Sacramento’s Race & Gender Equity Action Plan. The Office of the City Auditor received a number of whistleblower allegations. The Office of the City Auditor continues to partner with Missionmark, Inc. to develop audit software that will streamline audit processes.
Our Mission:
To provide a catalyst for improvements of municipal operations and promote a credible, efficient, effective, equitable, fair, focused, transparent, and fully accountable City government.
Status of the City Auditor’s FY 2023/24 Audit Plan
as of March 2024
Preliminary
Survey
Risk
Assessment Fieldwork Report
Writing
Report
Issuance
Date
Assignments Completed
City’s Homeless Response: Audit Scope Proposal N/A N/A N/A Completed Mar-24 Preliminary Report on the City's Homeless Response N/A N/A N/A Completed Feb-24 2023 National Community Survey Completed Completed Completed Completed Feb-24 Audit of the Department of Utilities Supervisory Control and Data Acquisition (SCADA) System Completed Completed Completed Completed Feb-24 Assessments of Revenues and Expenses Associated with the City's COVID-19 Response - Report No. 5 Completed Completed Completed Completed Dec-23 Sacramento Children and Youth Health and Safety Act
(Measure L) Completed Completed Completed Completed Dec-23 Audit of the Sacramento Police Department's Evidence and Property Division - Sexual Assault Evidence Kits Completed Completed Completed Completed Sep-23 Assignments in Progress
Audit of Fire Department EMS Completed Completed Completed In Progress 2022 Audit of City Board, Committee, and Commission
Diversity Completed Completed Completed In Progress
Ethics Commission Assessment Completed Completed Completed In Progress Audit of the City’s Complaint Investigation and Resolution Practices Completed Completed Paused
Audit of the Police Department’s Property and Evidence
Division – Military Equipment Completed Completed In Progress Audit of the Transient Occupancy Tax Completed Completed In Progress Department of Utilities’ Water and Wastewater Funds Review Completed Completed In Progress Audit of Homeless Response Completed In Progress
Animal Care Services In Progress
Audit of the City’s Cannabis Business Operating Permits Paused Pedestrian Safety Not Started
Planning Division Not Started
Recycling & Solid Waste Not Started
Operations Division –Budgeting Not Started
Asset Management and Preventative Maintenance Not Started
On behalf of the Auditor’s Office, I would like to express my appreciation to City staff for their cooperation and assistance during our reviews.
Respectfully submitted,
Farishta Ahrary