Item 04 2024-01737 City Auditor’s Recommendation Follow-Up Report for the Six-Month Period Ending June 30, 2024 — Sacramento City Council, October 22, 2024

City of Sacramento
City Council - 5PM Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2024-01737 10/22/2024 Consent Item 4.

City Auditor’s Recommendation Follow-Up Report for the Six-Month Period Ending June 30, 2024
File ID: 2024-01737
Location: Citywide
Recommendation: Pass a Motion approving the City Auditor’s Recommendation Follow-Up Report for the Six-Month Period Ending June 30, 2024.

Contact: Farishta Ahrary, City Auditor, (916) 808-7266, [email protected]; 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 June 30, 2024 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 second 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: 2024-01737 10/22/2024 Consent Item 4.

Commission/Committee Action: On September 24, 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 June 30, 2024 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 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 #
2024/25-01
City Auditor’s Semi-Annual
Recommendation Follow-Up Report:

January – June 2024

Farishta Ahrary
Interim City Auditor
September 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 87% 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..................................................................................................... 22 Audit of the Department of Parks and Recreation's Strategic Planning and Part-time Employee Benefits Management23 Audit of the Department of Utilities Workplace Safety ................................................................................................... 25 Audit of On-Street Parking Meters .................................................................................................................................. 26 Audit of Retiree Health Benefits ...................................................................................................................................... 27

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 ..................................................................................................... 28 Audit of the Department of Utilities Vehicle Fleet .......................................................................................................... 29 Audit of City-Owned and Leased Real Property ............................................................................................................... 30 Audit of the City's Green Efforts ...................................................................................................................................... 32 Audit of the Cannabis Storefront Dispensary Permitting Process ................................................................................... 35 Continuous Review of Cannabis Policymaking, Education & Community Outreach ....................................................... 36 Audit of the Sacramento Community Police Review Commission ................................................................................... 36 Vendor Audit of Wide Open Walls ................................................................................................................................... 41 Language Access Gap Analysis, Survey Results, and Policy Recommendations .............................................................. 41 Audit of the Cannabis Code Enforcement Unit ................................................................................................................ 44 Audit of the Sacramento Police Department’s Evidence and Property Division – Sexual Assault Evidence Kits ............ 45

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) 2024/25 Work Plan, we have prepared a report on the status of open recommendations for the six-month period ending June 2024. 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
87% of All Recommendations Have Been Closed
Since the establishment of the Office of the City Auditor in 2010, the Office has issued over 80 reports and made 751 recommendations. At the end of this recommendation follow-up period, 656 (87%) of total recommendations had been closed. Figure 2 illustrates the number of recommendations open compared to the number of recommendations closed as of June 30, 2024.

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

38 Recommendations Were Closed During the Reporting Period During this reporting period, 38 recommendations were closed. Of these, 33 recommendations were implemented, and 5 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 54.

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 12 10 22 45%
City Manager 18 34 52 65%
Community Development 0 51 51 100%
Finance 9 92 101 91%
Fire 0 58 58 100%
Human Resources 5 105 110 95%
Information Technology 1 47 48 98%
Non-City Organization 0 33 33 100%
Office of Cannabis Management 2 26 28 93%
Police 3 18 21 86%
Public Works 17 65 82 79%
Sacramento Housing and Redevelopment Agency 0 12 12 100% Utilities 20 92 112 82%
Youth, Parks, and Community Enrichment 8 11 19 58%
Grand Total 95 656 751 87%
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

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
The Human Resources Department is working with the
Information Technology Department to update the “City
Policies” section of CARA (formerly CCM) to allow for
better retention of current and historical policies and procedures.

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.

Implemented The Policy Process Workflow is published on the City’s Nexus (formerly CityNet) website that is accessible to all City employees. Departments and divisions are
responsible for updating policies. The Labor Relations
Division has confirmed that all policies on the Policies and Procedures page of the City’s public website are current.

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.

Dropped The City has implemented processes to monitor the number of hours behind the wheel to maintain
compliance with this regulation. However, not all
employees who drive City vehicles fall under this
regulation and therefore do not complete this process.

Given the City's current operating environment, we will no longer continue to follow up on this recommendation; we may revisit this recommendation as part of future
work if the underlying risk becomes elevated.

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.

Dropped The City has implemented various tools and processes to comply with the take-home vehicle distance limitation.

However, the Civil Service Board Rules could better align with City operations and incorporate bargained items
since the last update in 2012.

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.

Implemented The P-Card Missing Receipt form has been updated to include additional direction and has been uploaded to
Nexus.

The purchase card program
lacked complete policy
guidance and oversight
5 Update the Purchasing Card Policy to
make it consistent with other City
policies.

Implemented The Purchasing Card Program policy has been updated, approved, and posted on the City's public website.

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.

Implemented The Purchasing Card Program policy has been updated, approved, and posted on the City's public website.

The purchase card program
lacked complete policy
guidance and oversight
7 Ensure that the document is updated
annually to reflect policy changes.

Implemented The Purchasing Card Program Policy has been updated, approved, and posted on the City's public website. The
Procurement Division will review the policy annually in May each year to determine if the policy requires any
updates.

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
The Purchasing Card Program policy has been updated
and new training slides are being uploaded to Acumen.

Once complete, the Procurement Division will work with
the Human Resources Department to require a list of
cardholders to complete annual training.

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
The Purchasing Card Program policy has been updated
and new training slides are being uploaded to Acumen.

Once complete, the Procurement Division will work with
the Human Resources Department to require a list of
approvers to complete annual training.

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

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.

Dropped The Fire Department has transitioned its administrative staff to eCAPS for time entry. Furthermore, Telestaff
automates the scheduling of suppression staff, while
enabling Fire Department personnel to input last-minute shifts to cover for absences. Additionally, staff can log off- shift overtime in Telestaff post-approval from supervisors or chiefs. Should someone fail to report for their
scheduled shift, the shift captain promptly notifies
scheduling staff, who then update Telestaff and arrange for alternative coverage. Fire Department staff run
reports in Telestaff to identify anomalies and ensure that the times entered into Telestaff are complete and
accurate prior to them being transferred to eCAPS in a
bulk transfer. With these processes in place, we propose dropping this recommendation.

For interactive dashboards and copies of past reports, visit our website:
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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.

Implemented The EMS Division has drafted policies and standard operating procedures regarding inventory management.

The Fire Department should
implement inventory
management best practices
to improve accountability and
accuracy
6 Develop a process to track actual usage
of supplies.

Implemented Narcotics are tracked to actual usage and assets valued at more than $300 are tracked by EMS captains. While the
EMS Division's updated process does not track supplies or 'soft goods' to the actual usage of each item, procedures have been updated to track supplies to the fire station level. According to EMS staff, tracking inventory on a
more granular level is not feasible. However, improved
inventory ordering and receiving processes address many of the risks identified in this recommendation.

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.”
Implemented Policies and standard operating procedures have been drafted to ensure inventory access privileges for all
employees with access to Operative IQ are reviewed
monthly to remove separated employees, add new
employees, and adjust employee roles as necessary.

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.

Implemented Policies and standard operating procedures have been drafted to ensure inventory access privileges for all
employees with access to Operative IQ are reviewed
monthly to remove separated employees, add new
employees, and adjust employee roles as necessary.

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

The Fire Department should
implement inventory
management best practices
to improve accountability and
accuracy
9 Perform ongoing reviews of system
access.

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.

Dropped The Information Technology Department has
implemented a new Mobile Device Request form that
includes the justification for the device, anticipated use, and plan type that will be retained for the life of the service. Additionally, the Information Technology
Department has established other internal controls and
processes to monitor assignment and use of wireless
devices. Given the updated internal control environment, we believe the risk of unauthorized devices is low.

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 due to implementation of various labor contracts.

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.

Implemented The Payroll Division verified that supplemental pay types are compounding correctly. However, language for out-
of-class pay is not consistent across the various labor agreements. Labor Relations will consider this during
future negotiations with the unions.

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.

Implemented The Payroll Division determined that one pay type was incorrectly compounding instead of being additive as
stated in the labor agreement. The pay type has been
updated in the system and is now calculated correctly in compliance with the labor agreement. We estimate this
change will save the City approximately $5,625 annually.

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 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.

Implemented In July 2024, two Acumen assignments were sent to City employees who receive an automobile allowance
requiring them to review the Transportation Policy and
confirm 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 go annually every July. 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
No progress was made during the reporting period.

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

The Fire Department Lacks
Sufficient Controls Over the
Administration and Use of
Overtime
7 Establish policies on the administration
and use of overtime.

Implemented The Department has drafted procedures for the administration and use of overtime in Telestaff. Although not an official policy, due to the City's complex process for implementing policies, this procedure appears
sufficient for us to implement the recommendation.

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.

Implemented The purpose of off-shift overtime is now consistently documented in Telestaff.

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.

Implemented Supervisory approval of off-shift overtime is now consistently documented in Telestaff. In addition,
supporting documentation of the approval is saved and
available for reference.

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.

Implemented Staff are no longer allowed to enter their own overtime in Telestaff. In addition, schedules and overtime are
reviewed by Fire Department operations staff and
Telestaff reports are analyzed for anomalies prior to
submitting to eCAPS.

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
Phase 1 design completion is waiting on site grading
survey to be performed by the Public Works Department
to ensure proper drainage of site. Site repair and
electrical infrastructure work is estimated to start in August 2024. Estimated completion is 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.

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.

Partly
Implemented
The City Code reflects a threshold of $250,000 for
compliance with the Equal Benefits Ordinance (EBO).

Proposed updates to the EBO policy, which is undergoing review, remove the monetary amount and only refer to
the City Code to reduce discrepancies. Procurement
policies have also been updated to remove dollar
amounts and reference the City Code. Policies are
undergoing labor review and are anticipated to be fully approved in several months.

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.

Started The EBO policy is undergoing review but reporting requirements remain. The Procurement Division is
determining how to satisfy these reporting requirements.

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

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
Procurement policies have been recently re-examined
and have consequently undergone several edits. Roles
and definitions have been updated to be more
streamlined. These policies are currently pending labor review and are anticipated to be fully approved in the
next several months.

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
As part of an effort to modernize procurement practices, the Procurement Division took an initiative to the City Council to make ordinance changes and to update all
procurement policies. The initiative was approved in May and ordinance changes went into effect on June 13,
2024. The policies have been updated to augment the
definition of purchase orders and their intent and
purpose. The policies are currently undergoing review
and are anticipated to be approved within the next
several months.

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 in the final phase of development.

The document is scheduled to be heard at City Council on August 20, 2024, for approval.

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

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 recommendation updates were received during this
follow-up 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 recommendation updates were received during this follow-up 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 recommendation updates were received during this follow-up 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
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 recommendation updates were received during this follow-up 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 recommendation updates were received during this follow-up 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 recommendation updates were received during this follow-up period.

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

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 recommendation updates were received during this
follow-up period.

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.

Implemented The standard operating procedure is completed and outlines the process for ensuring employees use gas
monitors in accordance with departmental policies. Usage reports are automatically sent to supervisors so they can determine if their staff is using the gas monitors
appropriately.

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.

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

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.

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.

Implemented The Parking Division finalized their battery replacement plan to perform continuous replacement, ahead of dome
sensor batteries being depleted. They have begun
implementation of the plan but these efforts are
contingent on sufficient staffing. The Parking Division has been collaborating with the Human Resources
Department to overcome staffing obstacles and was able
to fill 2 of the 3 vacant positions.

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 FY23-24 budget cycle. In early 2024 one employee was
promoted to fill the Supervising Dispatcher position. The additional Dispatcher III FTE positions remain vacant due to SPD being critically short staffed at the Dispatcher II rank. SPD needs to delay filling this position and is looking to fully improve the supervisor-to-dispatcher ratio until their line-level dispatcher staffing improves. SPD hopes to accomplish these goals in late 2024 or early 2025.

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 FY23-24 budget cycle. The position remains vacant due to SPD being critically short staffed at the Dispatcher II rank.

SPD needs to delay filling this position and the full
implementation of the Quality Assurance program will be delayed until line-level dispatcher staffing improves. SPD hopes to accomplish these goals in late 2024 or early
2025.

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 identified the key fields and implemented processes to input the data into the
system. We will spot check these fields for accuracy
during the next recommendation follow-up period.

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.

Implemented The Fleet Management Division receives a report each month for Samsara device health. Each month there are
work requests placed 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 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
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 No progress was made during the reporting period.

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.

Dropped The City Manager's Office has determined that staffing resources will not be added to the Real Estate Services Section.

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.

Implemented The City Manager's Office reviewed the Lease Centralization Plan and determined that the Real Estate Services Section will not manage all real property leases.

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.

Partly
Implemented
According to the Real Estate Services Section, portions of current lease documents have been created to be in
template form (i.e. insurance requirements, liability
language, indemnity language) so that they can be utilized in all leases. However, other portions of each lease are individual to the tenant, lease space, improvements,
term, etc. and must be negotiated. During the next
recommendation follow-up period, we will evaluate
templates for inclusion of key contract provisions.

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
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.

Partly
Implemented
The Real Estate Services Section and Information
Technology (IT) Department have determined data
elements specific to the Real Estate Services Section to include in the InforEAM 7i database. IT staff will continue to work with other divisions/departments to include
additional data elements as the database expands.

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 The Information Technology Department is collaborating with departments to audit information in the work order systems and compare parcel data with the GIS database.

Additionally, the department is scanning real estate-
related paper documents to import them into the
citywide document management system (CARA).

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 Services Section (RESS) is currently working with the Information Technology (IT) Department to establish the asset database in InforEAM, which will set the foundation for the upcoming leasing database. RESS
anticipates to start on the leasing database with IT in Q1 of 2025.

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
18 Work with the City’s Finance
Department to develop policies and
procedures on lease revenue billing and
collection processes
Started Real Estate Services Section has continued to work with the Finance Department to inform tenants when
collection notices are issued and set up payment plans for tenants which are behind in past due rent.

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
6 Develop and track performance
measures as they relate to published
sustainability goals.

Partly
Implemented
The team continues to maintain the Sustainability
Dashboard online. The Climate Action & Adaptation Plan
(CAAP) was adopted by the Sacramento City Council on
February 27, 2024 (Resolution #2024-0067) and went into effect on March 28, 2024. The CAAP includes proposed
performance measures, and a strategy for monitoring and tracking progress. City staff are working with a consultant team to develop a monitoring tool in conjunction with
finalization of the CAAP. The monitoring tool ('CapDash') will launch in late 2024 and will be available to both
internal staff and the general public. Staff from the
Community Development Department will regularly
update the tool to facilitate ongoing tracking.

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 evaluate approaches using the Climate Action & Adaptation Plan (CAAP) tracking and monitoring tool
and the Sustainability Dashboard, through guidance and
forthcoming work with the Green Team and the Task
Force.

Centralized Management and
Oversight of the City’s
12 Develop guidance on prioritizing
Citywide sustainability goals.

Partly
Implemented
The Climate Action Task Force (CATF) will support in
performance measurement and implementation. In April

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

Sustainability Efforts May
Better Position the City to
Establish Sustainability as an
Organizational Priority and
Core Value
2024, Staff launched the pilot of an optional sustainability training on Acumen for City staff to provide context and details around City sustainability goals and to connect sustainability to staff roles in the City. Staff will revise the training based on feedback from the Green Team before
rolling out a Citywide launch in 2025.

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
The Climate Action & Adaptation Plan (CAAP) includes
sustainability goals, proposed performance measures, and a strategy for monitoring and tracking progress. City staff are working with a consultant team to develop a
monitoring tool in conjunction with finalization of the CAAP. The monitoring tool ('CapDash') will launch in late 2024 and will be available to internal staff as an
accountability mechanism for sustainability goals and
priorities. Regular reporting will be conducted on the
CAAP sustainability goals (as part of the broader annual General Plan reporting) by the Community Development
Department.

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.

Implemented In April 2024, staff launched the pilot of an optional sustainability training on Acumen for City staff to provide context and details around City sustainability goals and to connect sustainability to staff roles in the City. Staff will revise the training based on feedback from the Green
Team before promoting a Citywide launch in 2025.

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 (CAAP) 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 to identify department specific goals.

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
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
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

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 (OCM) continues to
evaluate transfer code modifications and plans to present to both the Law and Legislation Committee (L&L) and the City Council in 2025, 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 (OCM) continues to
evaluate transfer code modifications and plans to present to both Law and Legislation Committee (L&L) and the City Council in 2025, 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

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
No progress was made during the reporting period.

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 presented to the Law and Legislation Committee on 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 9, 2023, meeting the Commission approved
participating in such a workshop. Representatives of City Council and the Commission continue discussions about
the content, date, and format of a joint meeting.

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.
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.

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.

Started The Sacramento Police Department has posted all of the Sacramento Community Police Review Commission
recommendations on its website.

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.
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.

Implemented The City Council adopted new Council Rules of Procedures on November 29, 2022, that made changes for all City
boards and commissions. Chapter 17, section C of Council Rules of Procedure outlines Advisory Body Reports. In
regards to the frequency of reports, Chapter 17 section C(2)(b) state “Each advisory body shall provide an annual report for review by the Personnel and Public Employees (P&PE) Committee.” Additionally, in regard to direction on the information that should be included in the report,
section C(2)(c) states: “The annual report shall be provided in a format established by the city clerk and should include highlights and accomplishments from the prior year’s
work; proposed projects, priorities, and recommendations for the upcoming year; and any other information required of the advisory body according to the Sacramento City
Code.”

The Sacramento Community Police Review Commission
presented its Annual Report to the City Council's
Personnel and Public Employees Committee in March
2023 and April 2024.

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.

Implemented The Sacramento Community Police Review Commission completed and presented its Annual Report to the City
Council's Personnel and Public Employees Committee in
March 2023 and April 2024. The annual reports include
'Goals' and 'Key Deliverables' that can serve as measures for evaluating effectiveness.

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.
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 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.
10 Develop and implement policies for email
use and provide training to the
Sacramento Community Police Review
Commissioners.

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.
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.

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.

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.
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
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.
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
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

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
Due to substantial changes to the entire lifecycle of grants management, the adoption of the updated Grant
Distribution Policy is delayed and unlikely to occur until late 2024 or early 2025.

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.

Partly
Implemented
The Language Access Policy is currently under review by the City Attorney’s Office and will be returned to Labor Relations once their review is complete. The City
Manager’s Office also started recruitment for the
Language Access Coordinator.

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.

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
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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

Audit of the Cannabis Code Enforcement Unit

Report #2022/23-06

Finding # Recommendation Status Update

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.

Implemented The Cannabis Code Enforcement Unit has created and implemented a policy and procedure regarding case
review and auditing. This will provide instructions on
conducting quarterly review of cannabis code cases
regarding code enforcement officer timeliness,
documentation, and overall completeness of their case
work. The supervisor shall evaluate officers’ performance based on these evaluations. These processes and
performance metrics can be used to evaluate the
effectiveness of the cannabis code enforcement program.

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 Police Department’s Evidence and Property Division – Sexual Assault Evidence Kits Report #2023/24-04

Finding # Recommendation Status Update

Sacramento Police
Department had not
Previously Taken Steps to
Comply with a Recent
California Law Related to the
Auditing and Reporting of
Untested Sexual Assault
Evidence Kits
1 Assign staff to undertake an audit of the
sexual assault evidence kits within the
department’s possession to determine the
total number of untested sexual assault
evidence kits.

Sacramento Police
Department had not
Previously Taken Steps to
Comply with a Recent
California Law Related to the
Auditing and Reporting of
Untested Sexual Assault
Evidence Kits
2 Report the number of untested sexual
assault evidence kits to the California
Office of the Attorney General.

Sacramento Police
Department had not
Previously Taken Steps to
Comply with a Recent
California Law Related to the
Auditing and Reporting of
Untested Sexual Assault
Evidence Kits
3 Consider working with City management
to identify and allocate resources to
prioritize and test untested sexual assault
evidence kits.

Implemented The Police Department appointed a Retired Annuitant to assist in implementing Assembly Bill 3118 and prioritizing the testing of untested sexual assault evidence kits.

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

Opportunities Exist for the
Sacramento Police
Department to Update
Evidence Procedures Related
to Sexual Assault Evidence as
Recommended by Best
Practices
4 Consider conducting an audit of all sexual
assault evidence kits in its possession to
establish a total inventory.

Implemented The Police Department conducted an audit of all sexual assault evidence kits and submitted the untested sexual assault evidence kits to the Department of Justice in
January 2024.

Opportunities Exist for the
Sacramento Police
Department to Update
Evidence Procedures Related
to Sexual Assault Evidence as
Recommended by Best
Practices
5 Consider requiring regularly scheduled
audits and identify metrics to collect and
report to SPD management.

Partly
Implemented
During this reporting period, the Police Department
initiated the development of an automated audit process that will produce quarterly reports to determine the
status of sexual assault evidence kits as well as any
anomalies.

Opportunities Exist for the
Sacramento Police
Department to Update
Evidence Procedures Related
to Sexual Assault Evidence as
Recommended by Best
Practices
6 Consider designing a disposition policy
specifically addressing sexual assault
evidence that include different
department reviews and approval. The
disposition schedule should address
compliance with federal and state legal
requirements for retention and
communication with victims. Upon
implementation of the policy, the SPD
should provide training for personnel
involved in the disposition process.

Implemented The Sacramento Police Department updated General Orders 525.02 and 533.06 to address the issues.

Opportunities Exist for the
Sacramento Police
Department to Seek Various
Grants to Assist in Processing
Untested Sexual Assault
Evidence Kits
7 Consult with the Sacramento County
District Attorney’s Office and the
Sacramento County Crime Laboratory to
determine the laboratory availability,
potential for outsourcing testing work, and
potential costs associated with processing
untested sexual assault evidence kits in
the SPD’s possession.

Implemented The Police Department conducted an audit of all sexual assault evidence kits and submitted the untested sexual assault evidence kits to the Sacramento County Crime
Lab. Sexual assault evidence kits will be transferred to the Sacramento County Crime Lab each month in batches
for processing.

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

Opportunities Exist for the
Sacramento Police
Department to Seek Various
Grants to Assist in Processing
Untested Sexual Assault
Evidence Kits
8 Search for and consider applying for
grants that can assist with the reduction of
untested sexual assault evidence kits in its
possession.

Implemented The Police Department assigned staff to undertake an audit of the sexual assault evidence kits within the
Department’s possession to determine the total number
of untested sexual assault evidence kits. Staff reported their finding to the Department of Justice. Additional
assistance is no longer necessary since all sexual assault evidence kits have been reported to the Department of
Justice and the Sacramento County Crime Lab.

Sacramento City CouncilOctober 22, 2024

Sacramento City Council
October 22, 2024