City of Sacramento
City Council - 5PM Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2024-01537 8/27/2024 Consent Item 4.
Annual Report for City Council Appointive Officer - City Auditor File ID: 2024-01537
Location: Citywide
Recommendation: Receive and file.
Contact: Farishta Ahrary, Interim City Auditor, (916) 808-7266, [email protected], Office of the City Auditor
Presenter: None.
Attachments:
1-Description/Analysis
2-Council Staff Linkage: City Auditor
3-Office of the City Auditor Annual Report for FY 2023/24 4-External Quality Control Review and Certificate of Compliance Description/Analysis
Issue Detail: The mayor and city council is committed to performing regular annual reviews of its appointive officers.
The Personnel and Public Employee (P&PE) Committee met on July 30, 2024 to hear the report from the City Auditor, a City Council appointive officer.
The attached report and accompanying documents are presented to the City Council as receive and file and may be discussed in closed session per Government Code section 54957(b), to provide feedback on past accomplishments of and to give direction on the workplan for the upcoming year of each appointive officer.
Policy Considerations: Council Rules of Procedure, Chapter 18.
Economic Impacts: Not applicable.
Environmental Considerations: Not applicable.
File ID: 2024-01537 8/27/2024 Consent Item 4.
Sustainability: Not applicable.
Commission/Committee Action: On July 30, 2024, the Personnel and Public Employee (P&PE) Committee passed a motion to accept the attached report and accompanying documents and to forward to the City Council for approval.
Rationale for Recommendation: Clear communication and performance metrics are at the core of the work of the council and the city. To evaluate council appointive officers on a consistent basis, the Personnel and Public Employee (P&PE) Committee has the role and responsibility of developing and leading annual performance metrics and evaluations.
Financial Considerations: Not applicable.
Local Business Enterprise (LBE): Not applicable.
Council Staff Linkage: City Auditor
Scope: Council Directed
Policy Contact
Chair, Personnel and Public Employees (P&PE) Committee
(916) 808-7200
[email protected]
Policy Number: 013
Date of Adoption:
Resolution No.:
Monitoring Method: City Auditor Report
Frequency: Annually, based on appointment date
A. The City Auditor provides independent, objective, and reliable information regarding the City's ability to meet its goals and objectives. The City Auditor promotes honest, efficient, effective, transparent, and accountable City government.
During Fiscal Year 2024, the City Auditor’s Office completed eight projects that provided independent, objective, and reliable information regarding the City’s ability to meet its goals and objectives (see the Fiscal Year 2024 Annual Report for a list of the projects). Reports are publicly available and were presented to the City Council for review and approval, as appropriate.
In addition, the City Council and public were kept apprised of Office activities through various mechanisms such as quarterly activity reports, semi-annual recommendation follow-up reports, annual work plans, and presentations.
B. The City Auditor reports directly to the City Council. The City Council is responsible for hiring, evaluating, and terminating the City Auditor.
During Fiscal Year 2024, the City Auditor reported directly to the City Council. Following the departure of the former City Auditor, the City Council appointed an Interim City Auditor and initiated the recruitment process for a permanent City Auditor. During this period, the Interim City Auditor reported directly to the City Council.
C. The City Auditor shall not cause or allow any practice, activity, decision, or organizational circumstance that is illegal, unethical, imprudent, or in violation of commonly accepted business and professional ethics.
2 Council Staff Linkage: City Auditor
During Fiscal Year 2024, the City Auditor did not cause or allow any practice, activity, decision, or organizational circumstance that is illegal, unethical, imprudent, or in violation of commonly accepted business and professional ethics. The City Auditor will ensure the continuation of a safe and secure environment for the reporting of such behaviors.
D. The City Auditor shall provide applicable monitoring reports to the City Manager for consolidation into a comprehensive citywide report.
During Fiscal Year 2024, all applicable reports with relevant findings and recommendations were provided to the City Manager.
E. The City Auditor shall treat the council as a whole and be responsive to individual council members except where substantial resources are required to fulfill a request.
During Fiscal Year 2024, the City Auditor treated the Council as a whole while being responsive to individual Council requests, where appropriate. The City Auditor brought requests requiring substantial resources to the entire City Council for review and approval.
F. The City Auditor shall submit an annual audit plan to the City Council for approval. The annual audit plan may be amended during the year with the approval of the City Council.
The City Auditor is responsible for managing the City’s Whistleblower Hotline. The City Auditor will also perform special projects and investigations as directed by the City Council.
The City Auditor’s Proposed Work Plan for Fiscal Year 2024/25 was presented to the Budget and Audit Committee on April 9, 2024. The final Work Plan was approved by the City Council on May 28, 2024. Any amendments to the approved Work Plan are submitted to the City Council for approval.
During Fiscal Year 2024, the City Auditor managed the City’s Whistleblower Hotline. During the fiscal year, the Office worked with City management to continuously improve the operation of the hotline.
During Fiscal Year 2024, the City Auditor was not directed to perform any special projects and investigations.
G. The City Auditor shall conduct audits in accordance with Generally Accepted Government Auditing Standards (GAGAS) promulgated by the Comptroller General of the United States of America. The City Auditor shall be subjected to a peer review at least once every 3 years and maintain a Certificate of Compliance with GAGAS.
During Fiscal Year 2024, the City Auditor conducted all audits in accordance with GAGAS. The last peer review was completed in September 2022 and a Certificate of Compliance was awarded to the Office of the City Auditor for the period of January 1, 2019, through December 31, 2021. The next peer review period closes December 31, 2024.
H. The work of the auditor shall provide reasonable assurance regarding the achievement of objectives in the following areas:
1. Adherence to plans, policies, and procedures.
3 Council Staff Linkage: City Auditor
2. Compliance with applicable laws and regulations.
3. Effectiveness and application of administrative and financial controls.
4. Effectiveness and efficiency of operations.
5. Reliability of data.
6. Safeguarding assets.
7. Accuracy of monitoring reports.
During Fiscal Year 2024, the work of the City Auditor provided reasonable assurance regarding the achievement of applicable objectives. The City Auditor will ensure the continuation of providing reasonable assurance by conforming with Generally Accepted Government Auditing Standards.
I. The City Auditor, in the performance of his or her duties, shall have unlimited access to all activities, records, property, and personnel, unless restricted or prohibited by law. The City Auditor shall not directly audit or investigate the office of any elected official unless the City Council or the elected official requested the review.
During Fiscal Year 2024, the City Auditor was provided with access to all relevant activities, records, property, and personnel, unless restricted or prohibited by law.
During Fiscal Year 2024, the City Auditor was not requested to conduct an audit or investigation of a City Council office.
J. The City Council shall review the results of all audits and reports from the City Auditor.
Audit reports shall be agendized for City Council discussion and approval. In addition, the City Auditor shall inform the City Council of the results of any substantiated whistleblower investigations. The City Auditor shall inform the City Council when he or she reasonably determines that an audit indicates a significant financial, operational, or reputational risk to the City Council. In all cases, reports shall be sent to the City Council and those in management, who are in positions to see that action is taken on audit findings and recommendations.
During Fiscal Year 2024, audits and reports were agendized for City Council discussion and approval, where appropriate. Reports were also sent to City management in positions to see that action is taken on audit findings and recommendations.
F i s c a l Y e a r
2 0 2 4
A n n u a l
R e p o r t
O f f i c e o f t h e C i t y A u d i t o r C i t y o f S a c r a m e n t o T a b l e o f C o n t e n t s
0 3
0 4
0 5
0 6
0 8
0 9
1 0
1 1
T r a n s m i t t a l L e t t e r
O v e r v i e w , C i t y C h a r t e r , a n d
C i t y C o d e
M i s s i o n , P h i l o s o p h y , a n d V i s i o n F i s c a l Y e a r 2 0 2 4 W o r k P l a n
K e y D e l i v e r a b l e s a n d
P e r f o r m a n c e G o a l s
O t h e r O f f i c e A c t i v i t i e s
O f f i c e o f t h e C i t y A u d i t o r T e a m a n d D e m o g r a p h i c s
F i s c a l Y e a r 2 0 2 5 S t r a t e g i c
G o a l s a n d O b j e c t i v e s
F i s c a l Y e a r 2 0 2 4 A n n u a l R e p o r t 0 2 Honorable Mayor, Councilmembers, and Community Members, I am pleased to present the Fiscal Year 2024 Annual Report for the Office of the City Auditor.
This year, our Office has navigated numerous challenges, particularly with the departure of the previous City Auditor. As the Interim City Auditor, I have embraced the responsibility of leading the Office, working diligently to ensure a seamless transition and to foster trust and collaboration with the City Council and City management.
During this fiscal year, we have undertaken several high-profile projects that underscore our commitment to transparency and accountability. Notably, our Audit of the Sacramento Police Department's Evidence and Property Division - Sexual Assault Evidence Kits has driven significant improvements and was awarded a 2023 Distinguished Knighton Award for best performance audit by the Association of Local Government Auditors. Additionally, we initiated a comprehensive review of the City's homelessness response. We are working on completing the first of a series of audits on this important subject in the upcoming year.
Looking ahead, I am committed to continuing the essential work of our Office. We strive to provide City management, the City Council, and the public with independent, objective, and reliable information that supports informed decision-making and enhances public trust.
Thank you for your continued support.
Respectfully,
Farishta Ahrary, CPA, CFE, PMP
Interim City Auditor
[email protected]
(916) 808-7266
Transmittal Letter
Fiscal Year 2024 Annual Report 03
O v e r v i e w , C i t y C h a r t e r , a n d
C i t y C o d e
O v e r v i e w
T h e O f f i c e o f t h e C i t y A u d i t o r p r o v i d e s i n d e p e n d e n t , o b j e c t i v e , a n d r e l i a b l e i n f o r m a t i o n r e g a r d i n g t h e C i t y ' s a b i l i t y t o m e e t i t s g o a l s a n d o b j e c t i v e s, a n d e s t a b l i sh a n a d e q u a t e s y s t e m o f i n t e r n a l c o n t r o l s . I n m a n y c a s e s , t h i s i n v o l v e s v e r i f y i n g c o m p l i a n c e w i t h l a w s a n d r e g u l a t i o n s , a s s e s s i n g t h e e f f i c i e n c y a n d e f f e c t i v e n e ss o f t h e C i t y ' s o p e r a t i o n s, a n d i d e n t i f y i n g o p p o r t u n i t i e s f o r i n t e r n a l c o n t r o l i m p r o v e m e n t s.
I n N o v e m b e r 2 0 1 8 , t h e S a c r a m e n t o C i t y G o v e r n m e n t A c c o u n t a b i l i t y a n d E f f i c i e n c y A c t ( M e a s u r e K ) w a s p a s s e d b y v o t e r s . T h i s e s t a b l i s h e d t h e C i t y A u d i t o r a s a c h a r t e r o f f i c e r a n d c o m b i n e d t h e d u t i e s o f t h e C i t y A u d i t o r a n d t h e I n d e p e n d e n t B u d g e t A n a l y s t . T h e C i t y A u d i t o r r e p o r t s d i r e c t l y t o C i t y C o u n c i l a n d h a s f u l l r e sp o n si b i l i t y f o r t h e d i r e c t i o n a n d m a n a g e m e n t o f t h e O f f i c e o f t h e C i t y A u d i t o r . S e c t i o n 7 7 o f t h e C h a r t e r s t a t e s t h e C i t y A u d i t o r " s h a l l i n d e p e n d e n t l y a s s e s s a n d r e p o r t o n C i t y o p e r a t i o n s a n d se r v i c e s; sh a l l a ssi s t t h e c o u n c i l i n t h e c o n d u c t o f b u d g e t a r y i n q u i r i e s a n d i n t h e m a k i n g o f b u d g e t a r y d e c i si o n s; a n d s h a l l h a v e s u c h o t h e r p o w e r s a n d d u t i e s a s m a y b e p r e sc r i b e d b y s t a t e l a w a n d b y o r d i n a n c e o r r e s o l u t i o n o f t h e c i t y c o u n c i l . " C i t y C o d e
S a c r a m e n t o C i t y C o d e S e c t i o n 2 . 1 8 . 0 5 0 o u t l i n e s t h e d u t i e s o f t h e C i t y A u d i t o r . S o m e o f t h e d u t i e s o u t l i n e d i n c l u d e :
F i s c a l Y e a r 2 0 2 4 A n n u a l R e p o r t 0 4 C i t y C h a r t e r
O v e r v i e w , C i t y C h a r t e r , a n d C i t y C o d e C o n d u c t i n g a u d i t s o f C i t y d e p a r t m e n t s, o f f i c e s, b o a r d s, c o m m i s si o n s, a n d c o m m i t t e e s a s d i r e c t e d b y t h e c o u n c i l .
M a n a g i n g t h e C i t y ' s W h i s t l e b l o w e r H o t l i n e a n d d e t e r m i n i n g i f a l l e g a t i o n s o f f r a u d , w a s t e , a b u s e , o r i l l e g a l a c t s n e e d f u r t h e r i n v e s t i ga t i o n .
A s s i s t i n g t h e C o u n c i l ' s b u d g e t a r y i n q u i r i e s a n d b u d g e t a r y d e c i si o n s a s d i r e c t e d b y t h e C i t y C o u n c i l .
M a k i n g r e c o m m e n d a t i o n s t o t h e C i t y C o u n c i l i n c o n n e c t i o n w i t h t h e C i t y A u d i t o r ' s a u d i t s, i n v e s t i g a t i o n s , a n a l y s e s , s t u d i e s , a n d r e p o r t s.
I f r e q u e s t e d b y a n i n d i v i d u a l C o u n c i l m e m b e r , a u d i t i n g t h a t C o u n c i l m e m b e r ' s o w n o f f i c e t h r o u g h a n i n d e p e n d e n t o u t s i d e a u d i t o r .
T h e C i t y C o d e a l s o o u t l i n e s t h e C i t y A u d i t o r ' s a c c e ss t o a l l so u r c e s o f i n f o r m a t i o n , p r o p e r t y , a n d p e r s o n n e l r e l e v a n t t o t h e p e r f o r m a n c e o f a n a u d i t , u n l e ss r e s t r i c t e d o r p r o h i b i t e d b y l a w .
I n a d d i t i o n , t h e C i t y C o d e p r o h i b i t s a n y p e r s o n f r o m d i r e c t l y o r i n d i r e c t l y c o e r c i n g o r a t t e m p t i n g t o c o e r c e t h e C i t y A u d i t o r r e l a t i v e t o t h e C i t y A u d i t o r ' s e x a m i n a t i o n s, a u d i t s, o r a p p o i n t m e n t o r r e m o v a l o f a n y e m p l o y e e b y t h e C i t y A u d i t o r .
M i s s i o n , P h i l o s o p h y , a n d
V i s i o n
O f f i c e M i s s i o n
T h e O f f i c e o f t h e C i t y A u d i t o r ' s m i s s i o n i s t o p r o v i d e a c a t a l y s t f o r i m p r o v e m e n t s o f m u n i c i p a l o p e r a t i o n s a n d p r o m o t e a c r e d i b l e , e f f i c i e n t , e f f e c t i v e , e q u i t a b l e , f a i r , f o c u se d , t r a n sp a r e n t , a n d f u l l y a c c o u n t a b l e C i t y g o v e r n m e n t .
P h i l o s o p h y
I n d e p e n d e n c e : M a i n t a i n i n d e p e n d e n c e i n f a c t a n d a p p e a r a n c e , a n d f r e e f r o m p e r s o n a l , e x t e r n a l , a n d o r g a n i z a t i o n a l i m p a i r m e n t s t o e n su r e a u d i t f i n d i n g s, o p i n i o n s, c o n c l u si o n s, j u d g m e n t s , a n d r e c o m m e n d a t i o n s a r e i m p a r t i a l .
O b j e c t i v i t y : C o n d u c t a l l p r o j e c t s o b j e c t i v e l y , f a c t u a l l y , a n d w i t h o u t p r e c o n c e i v e d i d e a s, n o t i o n s , b i a s e s , o r v e s t e d i n t e r e s t s . B a se a l l c o n c l u si o n s a n d r e c o m m e n d a t i o n s o n a f u l l r e v i e w o f r e l e v a n t i n f o r m a t i o n a n d o n o p e n - m i n d e d c o n si d e r a t i o n o f o p p o si n g v i e w p o i n t s.
T e c h n i c a l A c c u r a c y : U t i l i z e s t r i c t q u a l i t y a s s u r a n c e p r o g r a m s t o e n su r e s t a f f e x e r c i se d u e p r o f e s s i o n a l c a r e , a d e q u a t e l y p l a n a u d i t s , a n d p r e p a r e w o r k p a p e r s t h a t c o n t a i n su f f i c i e n t a n d c o m p e l l i n g e v i d e n c e t o s u p p o r t a n y s t a t e m e n t s o f f a c t i n r e p o r t s.
V i s i o n
I m p r o v e C i t y S e r v i c e s : P r o v i d e i n d e p e n d e n t , o b j e c t i v e , a n d r e l i a b l e i n f o r m a t i o n r e g a r d i n g t h e C i t y ' s a b i l i t y t o m e e t i t s g o a l s a n d ob j e c t i v e s a n d e s t a b l i s h a d e q u a t e i n t e r n a l c o n t r o l s y s t e m s.
M i t i g a t e F r a u d : R o o t o u t i m p r o p e r g o v e r n m e n t a l a c t i v i t i e s ( i . e . f r a u d , w a s t e , o r a b u se ) .
A d d r e s s I n e q u i t i e s : A d d r e s s r a c i a l , g e n d e r , a n d e t h n i c i n e q u i t i e s.
F i s c a l Y e a r 2 0 2 4 A n n u a l R e p o r t 0 5 F i s c a l Y e a r 2 0 2 4 W o r k P l a n
F i s c a l Y e a r 2 0 2 4 W o r k P l a n
O n M a y 9 , 2 0 2 3 , t h e C i t y C o u n ci l a p p r o v e d t h e C i t y A u d i t o r ' s F i sca l Y e a r 2 0 2 3 / 2 4 W o r k P l a n w h i c h i n cl u d e d w o r k u n d e r t h e O f f i ce ' s t h r e e d i v i s i o n s :
A u d i t o f t h e S a c r a m e n t o P o l i c e D e p a r t m e n t ' s E v i d e n c e a n d P r o p e r t y D i v i s i o n - S e x u a l A s s a u l t E v i d e n c e K i t s
P r e l i m i n a r y R e p o r t o n t h e C i t y ' s H o m e l e s s R e s p o n s e
A u d i t o f D e p a r t m e n t o f U t i l i t i e s S u p e r v i s o r y C o n t r o l a n d D a t a
A c q u i s i t i o n ( S C A D A ) S y s t e m
A s s e s s m e n t s o f R e v e n u e s a n d
E x p e n s e s A s s o c i a t e d w i t h t h e C i t y ' s C O V I D - 1 9 R e s p o n s e - R e p o r t N o . 5 C i t y A u d i t o r ' s B a s e l i n e F u n d i n g C a l c u l a t i o n f o r t h e S a c r a m e n t o C h i l d r e n ' s F u n d
D i v e r s i t y R e v i e w o f C i t y E m p l o y m e n t A p p l i c a t i o n s , H i r e s , a n d S e p a r a t i o n s:
F e b r u a r y 1 , 2 0 2 1 , t h r o u g h J a n u a r y 3 1 , 2 0 2 4
2 0 2 2 A u d i t o f C i t y B o a r d , C o m m i t t e e , a n d C o m m i s s i o n D i v e r s i t y
2 0 2 3 N a t i o n a l C o m m u n i t y S u r v e y P e r f o r m a n c e
A u d i t s
R e s e a r c h a n d
A n a l y s i s
W h i s t l e b l o w e r
H o t l i n e
D u r i n g F i s c a l Y e a r 2 0 2 4 , t h e O f f i c e o f t h e C i t y A u d i t o r co m p l e t e d e i g h t p r o j e c t s :
T h e O f f i c e o f t h e C i t y A u d i t o r a l so p r o v i d e d t h e C i t y C o u n ci l w i t h t h e f o l l o w i n g a c t i v i t y r e p o r t s :
Q u a r t e r l y A c t i v i t y R e p o r t s :
A p r i l t h r o u g h J u n e 2 0 2 3
J u l y t h r o u g h S e p t e m b e r 2 0 2 3
O c t o b e r t h r o u g h D e c e m b e r 2 0 2 3
J a n u a r y t h r o u g h M a r c h 2 0 2 4
S e m i - A n n u a l R e c o m m e n d a t i o n F o l l o w - U p R e p o r t s :
J a n u a r y t h r o u g h J u n e 2 0 2 3
J u l y t h r o u g h D e c e m b e r 2 0 2 3
F i s c a l Y e a r 2 0 2 4 A n n u a l R e p o r t 0 6 F i s c a l Y e a r 2 0 2 4 W o r k P l a n
S t a t u s o f P r o j e c t s i n P r o g r e ss:
T h e C i t y A u d i t o r ' s W o r k P l a n i s d e s i g n e d t o b e f l e x i b l e , a d j u s t i n g t o n e w r i s k s a n d c h a n g i n g p r i o r i t i e s . A n n u a l l y , w e r e v i e w a n d r e p r i o r i t i z e p r o j e c t s t o d e t e r m i n e t h e i r r e l e v a n c e f o r t h e u p c o m i n g y e a r . C o n s e q u e n t l y , s o m e p r o j e c t s a r e d e f e r r e d t o t h e n e x t y e a r ' s W o r k P l a n , w h i l e o t h e r s m a y b e r e - a s s e s s e d a n d e x c l u d e d . T h i s e n s u r e s t h a t o u r e f f o r t s a r e c o n s i s t e n t l y a l i g n e d w i t h t h e C i t y ' s m o s t p r e s s i n g n e e d s.
P r o j e c t s C a r r i e d O v e r t o t h e F i s c a l Y e a r 2 0 2 5 W o r k P l a n :
A u d i t o f P e d e s t r i a n S a f e t y
A u d i t o f t h e P l a n n i n g D i v i s i o n A u d i t o f I l l e g a l C a n n a b i s C u l t i v a t i o n Project Preliminary
Survey
Risk
Assessment
Fieldwork Report
Writing
Audit of the City's Ethics Commission Complete Complete Complete In Progress Audit of Emergency Medical Services Complete Complete Complete In Progress Water and Wastewater Funds Review Complete Complete Complete In Progress Audit of Complaint Investigation and
Resolution Practices
Complete Complete On Hold
Audit of Evidence and Property - Part 2 Complete Complete On Hold Audit of Homeless Response - Part 1 Complete Complete In Progress Audit of Military Equipment Use
Policies and Inventory Practices
Complete Complete In Progress
Audit of the Transient Occupancy Tax Complete Complete On Hold Audit of Animal Care Services In Progress
Audit of Cannabis Business
Operations Tax Amount for Children's
Fund
In Progress
Audit of Utilities' Energy Use In Progress
P r o j e c t s N o t Y e t S t a r t e d :
F i s c a l Y e a r 2 0 2 4 W o r k P l a n
F i s c a l Y e a r 2 0 2 4 A n n u a l R e p o r t 0 7 K e y D e l i v e r a b l e s a n d
P e r f o r m a n c e G o a l s
K e y D e l i v e r a b l e s
C e r t i f i c a t e o f C o m p l i a n c e w i t h G e n e r a l l y A c c e p t e d G o v e r n m e n t A u d i t i n g S t a n d a r d s w i t h i n l a s t t h r e e y e a r s :
L a s t p e e r r e v i e w c o m p l e t e d S e p t e m b e r 2 0 2 2 . C e r t i f i c a t e o f C o m p l i a n c e a w a r d e d t o O f f i c e o f t h e C i t y A u d i t o r f o r t h e p e r i o d J a n u a r y 1 , 2 0 1 9 t h r o u g h D e c e m b e r 3 1 , 2 0 2 1 .
P r e s e n t P r o p o s e d W o r k P l a n b y A p r i l 1 5 :
C i t y A u d i t o r ' s P r o p o s e d W o r k P l a n f o r F i s c a l Y e a r 2 0 2 4 / 2 5 w a s p r e s e n t e d t o t h e B u d g e t a n d A u d i t C o m m i t t e e o n A p r i l 9 , 2 0 2 4 . T h e f i n a l W o r k P l a n w a s a p p r o v e d b y t h e C i t y C o u n c i l o n M a y 2 8 , 2 0 2 4 .
P r o v i d e t h e C i t y C o u n c i l w i t h a c t i v i t y r e p o r t s r e g a r d i n g a u d i t s ,
r e c o m m e n d a t i o n s , a n d w h i s t l e b l o w e r t i p s a n d i n v e s t i g a t i o n s :
C i t y C o u n c i l w a s k e p t a p p r i s e d o f O f f i c e a c t i v i t i e s t h r o u g h v a r i o u s m e c h a n i s m s su c h a s : q u a r t e r l y a c t i v i t y r e p o r t s , s e m i - a n n u a l r e c o m m e n d a t i o n f o l l o w - u p r e p o r t s , a n n u a l w o r k p l a n s , p r e s e n t a t i o n s , a n d i n d i v i d u a l b r i e f i n g s .
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K e y D e l i v e r a b l e s a n d P e r f o r m a n c e M e t r i c s F i s c a l Y e a r 2 0 2 4 A n n u a l R e p o r t 0 8 F i s c a l Y e a r 2 0 2 4 A n n u a l R e p o r t O t h e r O f f i c e A c t i v i t i e s
T o p r o m o t e t r a n s p a r e n c y a n d a c c ou n t a b i l i t y t h e O f f i c e m a i n t a i n s se v e r a l d a sh b o a r d s t h a t C i t y C o u n c i l , C i t y e m p l o y e e s , a n d t h e p u b l i c c a n u se t o a n a l y z e c e r t a i n i n f o r m a t i o n . T h e O f f i c e m a i n t a i n s t h e f o l l o w i n g d a s h b o a r d s:
R E C O M M E N D A T I O N F O L L O W - U P
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2 0 2 2 D I V E R S I T Y & W O R K P L A C E C L I M A T E S U R V E Y R E S U L T S B y D e p a r t m e n t
B y E t h n i c i t y
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C i t y A u d i t o r ' s W e b s i t e M i g r a t i o n
W H I S T L E B L O W E R H O T L I N E
M o s t R e c e n t R e p o r t i n g P e r i o d
A l l C l o s e d C a s e s
S u b s t a n t i a t e d C a s e s
T h e O f f i c e o f t h e C i t y A u d i t o r p a r t i c i p a t e d i n t h e C i t y w i d e w e b si t e m i g r a t i o n e f f o r t s a n d r e d e s i g n e d t h e O f f i c e ' s p u b l i c - f a c i n g w e b si t e . T h e w e b si t e c a n b e a c c e sse d a t w w w . c i t y o f s a c r a m e n t o . g o v / a u d i t o r A u d i t R e p o r t W i n s N a t i o n a l R e c o g n i t i o n T h e O f f i c e o f t h e C i t y A u d i t o r w a s a w a r d e d a 2 0 2 3 D i s t i n g u i s h e d K n i gh t o n A w a r d f o r b e s t p e r f o r m a n c e a u d i t a m o n g l o c a l g o v e r n m e n t a u d i t o r g a n i z a t i o n s o f si m i l a r si z e a c r o ss t h e U . S . a n d C a n a d a . T h i s n a t i o n a l a w a r d f r o m t h e A sso c i a t i o n o f L o c a l G o v e r n m e n t A u d i t o r s ( A L G A ) r e c o g n i z e d e x c e l l e n c e i n l o c a l g o v e r n m e n t p e r f o r m a n c e a u d i t s a m o n g i t s 3 0 0 m e m b e r o r g a n i z a t i o n s .
T h e w i n n i n g r e p o r t " A u d i t o f t h e S a c r a m e n t o P o l i c e D e p a r t m e n t ' s E v i d e n c e a n d P r o p e r t y D i v i s i o n - S e x u a l A s s a u l t E v i d e n c e K i t s " w a s j u d g e d o n s e v e r a l k e y e l e m e n t s, su c h a s t h e p o t e n t i a l f o r s i g n i f i c a n t i m p a c t , t h e p e r s u a si v e n e ss o f t h e c o n c l u si o n s, t h e f o c u s o n i m p r o v i n g g o v e r n m e n t e f f i c i e n c y a n d e f f e c t i v e n e ss, a n d i t s c l a r i t y a n d c o n c i se n e ss. J u d g e s f r o m p e e r o r g a n i z a t i o n s d e t e r m i n e d t h i s a u d i t w a s a m o n g t h e b e s t o f 2 0 2 3 . 0 9
O t h e r A u d i t A c t i v i t i e s
O f f i c e o f t h e C i t y A u d i t o r
T e a m a n d D e m o g r a p h i c s
F a r i s h t a A h r a r y - I n t e r i m C i t y A u d i t o r V a c a n t - A s s i s t a n t C i t y A u d i t o r K e v i n C h r i s t e n s e n - P r i n c i p a l F i s c a l P o l i c y A n a l y s t
J o y c e C h i h - S e n i o r F i s c a l P o l i c y A n a l y s t V a c a n t - S e n i o r F i s c a l P o l i c y A n a l y s t P a r i n a z N e j a t i e - F i s c a l P o l i c y A n a l y s t R i c a r d o S a n c h e z M o l i n e r o - F i s c a l P o l i c y A n a l y s t
J o r d a n S w e e n e y - P r i n c i p a l F i s c a l P o l i c y A n a l y s t
C h e v e l l e J a c k s o n - S e n i o r F i s c a l P o l i c y A n a l y s t
V a c a n t - F i s c a l P o l i c y A n a l y s t O f f i c e o f t h e C i t y A u d i t o r T e a m O f f i c e o f t h e C i t y A u d i t o r D e m o g r a p h i c s T h e C i t y o f S a c r a m e n t o i s a v e r y d i v e r s e c o m m u n i t y , a n d t h e O f f i c e o f t h e C i t y A u d i t o r g e n e r a l l y d o e s w e l l t o r e f l e c t i n i t s s t a f f t h e g e n d e r a n d e t h n i c d i v e r s i t y o f t h e C i t y o f S a c r a m e n t o .
D u r i n g t h e f i s c a l y e a r , t h e O f f i c e e x p e r i e n c e d s t a f f a t t r i t i o n , r e s u l t i n g i n a 3 0 p e r c e n t v a c a n c y r a t e . W e h a v e i n i t i a t e d r e c r u i t m e n t e f f o r t s t o f i l l t h e s e p o s i t i o n s a n d a n t i c i p a t e c o m p l e t i n g t h i s p r o c e ss e a r l y i n F i s c a l Y e a r 2 0 2 5 .
O f f i c e o f t h e C i t y A u d i t o r G e n d e r D i v e r s i t y
O f f i c e o f t h e C i t y A u d i t o r E t h n i c / R a c i a l D i v e r s i t y F i s c a l Y e a r 2 0 2 4 A n n u a l R e p o r t 1 0 O f f i c e o f t h e C i t y A u d i t o r T e a m a n d D e m o g r a p h i c s
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F i s c a l Y e a r 2 0 2 5 S t r a t e g i c G o a l s a n d O b j e c t i v e s F o r F i s c a l Y e a r 2 0 2 5 , w e a r e e x c i t e d t o w o r k w i t h t h e C i t y C o u n c i l a n d C i t y m a n a g e m e n t t o c o n t i n u e m a n a g i n g t h e C i t y ' s W h i s t l e b l o w e r H o t l i n e a n d a u d i t i n g C i t y o p e r a t i o n s a n d se r v i c e s t o i d e n t i f y o p p o r t u n i t i e s f o r e n h a n c e d e f f i c i e n c y a n d e f f e c t i v e n e ss.
W e w i l l a l s o b e f o c u s e d o n i n t e r n a l i m p r o v e m e n t s i n c l u d i n g :
F i s c a l Y e a r 2 0 2 4 A n n u a l R e p o r t 1 1 E n h a n c i n g C o l l a b o r a t i o n a n d C o m m u n i c a t i o n F o s t e r s t r o n g w o r k i n g r e l a t i o n s h i p s w i t h C i t y d e p a r t m e n t s, t h e C i t y C o u n c i l , a n d e x t e r n a l s t a k e h o l d e r s .
D e v e l o p a n d i m p l e m e n t c o l l a b o r a t i o n a n d c o m m u n i c a t i o n t o o l s t o d e m y s t i f y t h e p e r f o r m a n c e a u d i t p r o c e s s a n d c l a r i f y e x p e c t a t i o n s.
P r o m o t i n g O p e r a t i o n a l E f f i c i e n c i e s D e s i g n a n d d e p l o y i n t e r a c t i v e d a s h b o a r d s t o e n a b l e C i t y s t a f f a n d t h e p u b l i c t o a n a l y z e d a t a e f f e c t i v e l y .
C o n t i n u e a d v a n c i n g t h e O f f i c e ' s R a c i a l a n d G e n d e r E q u i t y A c t i o n P l a n t o p r o m o t e i n c l u s i v i t y a n d d i v e r s i t y .
C o m p l e t i n g R e c r u i t m e n t E f f o r t s F i n a l i z e r e c r u i t m e n t p r o c e s s e s t o e n su r e f u l l s t a f f i n g . T h e se r e so u r c e s w i l l b e c r u c i a l i n a c h i e v i n g t h e O f f i c e ' s F i s c a l Y e a r 2 0 2 5 W o r k P l a n .
C o m p l y i n g w i t h U p c o m i n g C h a n g e s t o S t a n d a r d s R e v i s e p o l i c i e s , p r o c e d u r e s , a n d t e m p l a t e s t o a l i gn w i t h f o r t h c o m i n g u p d a t e s t o G e n e r a l l y A c c e p t e d G o v e r n m e n t A u d i t i n g S t a n d a r d s ( G A G A S ) .
C o n t a c t :
F a r i s h t a A h r a r y , I n t e r i m C i t y A u d i t o r F A h r a r y @ c i t y o f s a c r a m e n t o . o r g 9 1 6 - 8 0 8 - 7 2 6 6
w w w . c i t y o f s a c r a m e n t o . g o v / a u d i t o r C i t y o f S a c r a m e n t o
O f f i c e o f t h e C i t y
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TheAssociationofLocalGovernmentAuditorsAwardsthis
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CityofSacramentoOfficeoftheCityAuditor
Recognizingthattheorganization’sinternalqualitycontrolsystemwassuitablydesignedandoperatingeffectivelytoprovidereasonableassuranceofcompliancewithGovernmentAuditingStandardsforauditandattestationengagementsduringtheperiodJanuary1,2019throughDecember31,2021.
Corrie Stokes
CorrieStokesALGAPeerReviewCommitteeChair