Item 02 2025-00754 City Auditor’s Recommendation Follow-Up Report for the Six-Month Period Ending December 31, 2024 — Budget and Audit Committee, April 22, 2025

City of Sacramento
Budget and Audit Committee Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2025-00754 4/22/2025 Item 2.

City Auditor’s Recommendation Follow-Up Report for the Six-Month Period Ending December 31, 2024
File ID: 2025-00754
Location: Citywide
Recommendation: Pass a Motion: 1) accepting the City Auditor’s Recommendation Follow-Up Report for the Six-Month Period Ending December 31, 2024; and 2) forwarding to City Council for approval.

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 December 31, 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 first half of fiscal year (FY) 2024/25.

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.

Page 1 of 2 ends

File ID: 2025-00754 4/22/2025 Item 2.

Sustainability: None.

Commission/Committee Action: None.

Rationale for Recommendation: This staff report provides the Budget and Audit Committee 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 #
2024/25-12
City Auditor’s Semi-Annual
Recommendation Follow-Up Report:

July – December 2024
Farishta Ahrary
City Auditor
April 2025

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 89% 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 the Department of Utilities Labor Reporting ..................................................................................................... 15 Audit of the City's Risk Management Division ................................................................................................................. 16 Audit of the Department of Utilities Inventory ................................................................................................................ 17 Audit of Procurement for Services of $25,000 or Less..................................................................................................... 19 Audit of the Department of Parks and Recreation's Strategic Planning and Part-time Employee Benefits Management20 Audit of the Department of Utilities Workplace Safety ................................................................................................... 22 Audit of Retiree Health Benefits ...................................................................................................................................... 23 Audit of the 911 Emergency Communications Center ..................................................................................................... 25 Audit of the Department of Utilities Vehicle Fleet .......................................................................................................... 26 Audit of City-Owned and Leased Real Property ............................................................................................................... 27 Audit of the City's Green Efforts ...................................................................................................................................... 29 Audit of the Cannabis Storefront Dispensary Permitting Process ................................................................................... 31

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 ....................................................... 32 Audit of the Sacramento Community Police Review Commission ................................................................................... 33 Vendor Audit of Wide Open Walls ................................................................................................................................... 37 Language Access Gap Analysis, Survey Results, and Policy Recommendations .............................................................. 38 Audit of the Sacramento Police Department’s Evidence and Property Division – Sexual Assault Evidence Kits ............ 42 Audit of the Department of Utilities Supervisory Control and Data Acquisition (SCADA) System .................................. 43

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.
 Started – 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.
 Implemented – The responsible party provided documentation and the Auditor verified the satisfactory implementation of the audit recommendation.
 Dropped – 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
89% of All Recommendations Have Been Closed
Since the establishment of the Office of the City Auditor in 2010, the Office has issued over 85 reports and made 751 recommendations. At the end of this recommendation follow-up period, 667 (89%) of total recommendations had been closed. Figure 2 illustrates the number of recommendations open compared to the number of recommendations closed as of December 31, 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

11 Recommendations Were Closed During the Reporting Period During this reporting period, 11 recommendations were closed. Of these, 8 recommendations were implemented, and 3 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:
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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 43 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 51.

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 5 96 101 95%
Fire 0 58 58 100%
Human Resources 1 109 110 99%
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 15 67 82 82%
Sacramento Housing and Redevelopment Agency 0 12 12 100% Utilities 20 92 112 82%
Youth, Parks, and Community Enrichment 7 12 19 63%
Grand Total 84 667 751 89%
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.

Implemented During this period, the Human Resources Department updated the “City Policies” section of CARA (formerly
CCM) with all current City policies. The Policy Process Workflow, which is located on Nexus, includes
instructions that requires all new policies to be uploaded into CCM/CARA. Historical and department-specific
policies and procedures will be added to CARA as the
bandwidth of Labor Relations staff allows.

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
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 these contracts open next. SPOA's contract
negotiations were opened in January 2025, and SCXEA's
contract negotiations are set to open in September 2025.

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

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
All P-Card training has been moved to Acumen but some
technical issues arose in trying to assign this training annually. The Procurement Division is continuing to work with the Human Resources Department to find a solution.

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
All P-Card training has been moved to Acumen but some
technical issues arose in trying to assign this training annually. The Procurement Division is continuing to work with the Human Resources Department to find a solution.

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 The Finance department has identified a methodology to update the eCAPS codes and anticipates completing the
task by the end of the calendar year.

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
The department is waiting on Labor Relations to review
the DOU Policy and Procedure Manuals and advise on
next steps.

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
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.

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 is still in progress with sitework ongoing
(including asphalt removal, electrical infrastructure,
grading, and repaving) scheduled for February 2025.

Phase 2 includes fencing, concrete pad, container, and
rack installation and is scheduled to start March 2025.

Strengthening the Physical
Security of Department of
Utilities Inventory Could
Reduce the Risk of Fraud,
Waste, and Abuse
5 Establish a policy that prohibits
employees from borrowing City-owned
tools and equipment for personal use
and document employee
acknowledgement.

Partly
Implemented
No progress was made during the reporting period. The
draft Inventory Policy remains with Labor Relations for review.

While the Department of
Utilities’ Inventory Count
Procedures Appear Robust,
the Execution Breaks Down
7 Develop a process to ensure all
warehouses are included in the
inventory counts.

Partly
Implemented
No progress was made during the reporting period. The
draft Inventory Policy remains with Labor Relations for review.

While the Department of
Utilities’ Inventory Count
Procedures Appear Robust,
the Execution Breaks Down
9 Formalize specific count methodologies
in a written policy.

Partly
Implemented
No progress was made during the reporting period. The
draft Inventory Policy remains with Labor Relations for review.

While the Department of
Utilities’ Inventory Count
Procedures Appear Robust,
the Execution Breaks Down
11 Formalize a procedure for accurately
recording inventory count adjustments
in a written policy.

Partly
Implemented
No progress was made during the reporting period. The
draft Inventory Policy remains with Labor Relations for review.

While the Department of
Utilities’ Inventory Count
Procedures Appear Robust,
the Execution Breaks Down
13 Add an additional step to the water
meter serial number count that
reconciles the Water Meter Receipt and
Issue Log with Cityworks.

Partly
Implemented
No progress was made during the reporting period. The
draft Inventory Policy remains with Labor Relations for review.

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

While the Department of
Utilities’ Inventory Count
Procedures Appear Robust,
the Execution Breaks Down
14 Review, update, and enforce inventory
policies related to the tracking of water
meters.

Partly
Implemented
No progress was made during the reporting period. The
draft Inventory Policy remains with Labor Relations for review.

The Department of Utilities
Lacks Formal User Access
Policies and Procedures
Regarding Their Inventory
Systems
22 Formalize logical access to the inventory
systems in a written policy.

Partly
Implemented
No progress was made during the reporting period. The
draft Inventory Policy remains with Labor Relations for review.

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

Audit of Procurement for Services of $25,000 or Less

Report #2017-05

Finding # Recommendation Status Update

Procurement Guidance and
Training were Insufficient to
Ensure Employees Properly
Procured Services on Behalf
of the City
2 Update EBO policies, templates, and
other guidance for accuracy and
consistency.

Implemented Procurement policies referencing the EBO threshold have been updated to remove dollar amounts and reference
the City Code. The policies have been fully approved and are uploaded to both the City's public website and the
City Nexus.

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 Procurement is determining what reports and audits can be run to gain compliance with the monitoring
requirements of the EBO policy.

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.

Implemented The specific roles and responsibilities of procurement stakeholders have been redefined and published in
Sacramento City Code section 3.56.010 as well as
recently updated Procurement policies. The policies have been fully approved and are uploaded to both the City's public website and the City Nexus.

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.

Implemented Procurement policies have been recently updated to augment the definition, intent, and purpose of purchase orders. The policies have been fully approved and are
uploaded to both the City's public website and the City Nexus.

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

Audit of the Department of Parks and Recreation's Strategic Planning and Part-time Employee Benefits Management
Report #2017-08

Finding # Recommendation Status Update

The Department of Parks and
Recreation Has Not Updated
Key Strategic Planning
Guidance
1 Update the Parks and Recreation Master
Plan.

Implemented The Sacramento City Council approved Resolution No. 2024-0261 adopting the Parks Plan 2040 on August 20,
2024.

The Department of Parks and
Recreation Has Not Updated
Key Strategic Planning
Guidance
6 Define when it is appropriate to use the
“General Info” or “Other” call
categories.

Partly
Implemented
Staff transitioned to a new system (Salesforce) and staff were trained with the new system to appropriately
categorize calls. The Office of the City Auditor will review call data during the next recommendation follow-up
period to determine if use of “General Info” and “Other” call categories appears appropriate.

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 The department appears to have refined procedures for hiring, onboarding, and part-time employee
management and tracking; the department is working on
drafting policies for this process. The department will also perform an analysis to identify gaps in existing
department-specific policies and procedures. Once the
analysis is complete, the department will use the findings to determine the specific policies and procedures needed to address these gaps.

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

Developing a Formal Cost
Recovery Philosophy May
Help the Department of Parks
and Recreation Better Align
Its Pricing Practices with Its
Mission and Core Values
10 Define the department’s cost recovery
goals and objectives.

Started The department is participating in a Citywide fee study that will help inform fee adjustments, and cost recovery goals and objectives.

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 The department is participating in a Citywide fee study that will help inform fee adjustments, and cost recovery goals and objectives.

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 The department is participating in a Citywide fee study that will help inform fee adjustments, and cost recovery goals and objectives.

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 The department is participating in a Citywide fee study that will help inform fee adjustments, and cost recovery goals and objectives.

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
The department appears to have refined procedures for
hiring, onboarding, and part-time employee
management and tracking; the department is working on
drafting policies for this process.

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

Audit of the Department of Utilities Workplace Safety

Report #2018-02

Finding # Recommendation Status Update

The Department of Utilities
Lacks Sufficient Controls Over
the Administration and Use of
Safety and Personal
Protective Equipment
1 Review and update existing policies and
procedures concerning safety and
personal protective equipment to fill in
gaps and clarify its appropriate use.

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

The Department of Utilities
Should Implement Health and
Safety Best Practices to
Reduce Risks and Improve
Accountability
21 Develop a formal management of
change process.

Partly
Implemented
No progress was made during the reporting period. The
draft Management of Change procedure remains with
Labor Relations for review.

The Department of Utilities
Should Implement Health and
Safety Best Practices to
Reduce Risks and Improve
Accountability
22 Review and update departmental safety
policies and procedures.

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

Audit of 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.

Party
Implemented
The Human Resources Department worked with the
Information Technology Department (IT) to identify the
reason why the reporting errors occur. IT is working to update the affected retirees’ eCAPS profiles to ensure
correct reporting.

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.

Dropped We met with the Human Resources Department (HR) to discuss this recommendation. While HR expressed a
desire to conduct dependent eligibility verifications in the future as staffing and resources permit, they stated that a full review of active employee and retiree dependents
would require an extensive amount of work which would
be difficult to undertake given the current staffing and resource limitations. Additionally, HR acknowledged the potential for cost savings through the implementation of regular dependent eligibility verification reviews,
however, these could be offset by the costs to conduct
the reviews. We discussed with HR the current controls in place to mitigate the instances of non-eligible dependents being added or kept as eligible dependents after
becoming ineligible; the system of internal controls
appears to be appropriately designed; however, we did
not test its effectiveness. Based on the above information, we will drop this recommendation.

Performing Dependent
Verifications Ensures
Qualified Dependents are
Enrolled in City-Sponsored
Health Plans and Could Save
7 Review and address HMS’ active
employee dependent eligibility
verification results.

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

the City up to $600,000
Annually
be difficult to undertake given the current staffing and resource limitations. Additionally, HR acknowledged the potential for cost savings through the implementation of regular dependent eligibility verification reviews,
however, these could be offset by the costs to conduct
the reviews. We discussed with HR the current controls in place to mitigate the instances of non-eligible dependents being added or kept as eligible dependents after
becoming ineligible; the system of internal controls
appears to be appropriately designed; however, we did
not test its effectiveness. Based on the above information, we will drop this recommendation.

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.

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 held promotional
assessments on 1/28/25 to develop a Dispatcher III list.

Successful candidates will be eligible for promotion to fill the vacant floor supervisor position that was created
during the recent budget process. Filling this position will assist in implementing the recommendation to improve
the supervisor-to-dispatcher ratio, but is dependent upon reaching adequate Dispatcher II staffing levels to
accommodate the existing workload.

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 held promotional
assessments on 1/28/25 to develop a Dispatcher III list.

Promotion from this list will allow the filling of the new Quality Assurance Supervisor position created during the recent budget process. The QA Supervisor will work with Communications Center management to develop and
implement a comprehensive QA program consistent with
the City Auditor's recommendation. Filling this position is contingent upon achieving adequate Dispatcher II staffing levels to manage critical job functions.

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 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
Fleet staff on modified duty reviewed vehicle folders to identify which key fields are not in M5. This information is currently being assessed and will be updated as needed. A spreadsheet of updates will be provided to the Auditor's office for review.

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 policy is still with Labor Relations for review.

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
The City Auditor's Office met with the Real Estate Services Section (RESS) to discuss the standard lease sections
currently in use. A meeting with the City Attorney's Office and RESS will be scheduled to discuss potentially creating lease contract templates using the standard lease sections currently in use.

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 The department is working with the Information
Technology Department to develop their asset database
and will request the development of a query that allows the Finance Department access to data that can be
filtered by time period.

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
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.

Implemented The department now has an Information Technology resource to perform this work and has worked with
various City departments to identify data elements that may be helpful or necessary in decision making or
reporting purposes. Data will be populated into the
system on an ongoing basis.

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 INFOR 7i
system to compare parcel data with the GIS database. The department is also redesigning the system to account for easements and right-of-ways, as well as uploading new
parcels and associating them with sites and buildings.

INFOR 7i will allow visibility to other departments and allow the Risk Management Division to view buildings for insurance purposes. 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 No progress has been made during this reporting period.

Appropriate Management of
City-Owned and Leased Real
Property Is Required to
Ensure Financial Statements
Comply with the Government
Accounting Standards Board
18 Work with the City’s Finance
Department to develop policies and
procedures on lease revenue billing and
collection processes
Started The Public Works Department worked with the Finance Department to correctly bill some tenants and collect
rent. Public Works is assessing how to handle billing and collection on a consistent basis.

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

Audit of the City's Green Efforts

Report #2020/21-04

Finding # Recommendation Status Update

Improved Monitoring and
Reporting of Sustainability
Data, Progress, and
Outcomes Is Essential for
Tracking Impacts and
Realizing the Intended
Benefits
6 Develop and track performance
measures as they relate to published
sustainability goals.

Partly
Implemented
The Climate Action & Adaptation Plan (CAAP), as approved in Resolution #2024-0067, 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 2025 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
Regular reporting will be conducted on the Climate Action & Adaptation Plan (CAAP) sustainability goals (as part of the broader annual General Plan reporting) by the
Community Development Department, with an upcoming
report in Spring 2025.

Partly
Implemented
Staff is revising the Staff Sustainability Training on Acumen in preparation for a Citywide launch in 2025.

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

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 2025 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,
with the an upcoming report in Spring 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.

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.

Implemented Staff collaborated with the Recycling & Solid Waste Division and the Human Resources Department to launch
a composting video as a required training on Acumen to
notify employees about sustainability requirements from SB1383. Staff will continue to 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 and the City
Council in 2025, as an integral part of a comprehensive code refinement initiative. OCM is looking to review all of Title 5 in a comprehensive assessment later this year to address the audit recommendation.

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.

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.

Implemented The Permits and Taxes team in the City's Revenue Division has incorporated risk analysis into the process of selecting Cannabis Business Operations Tax audit subjects. The risk- based elements of the audit subject identification process includes steps such as calculating variances in monthly tax remittances from cannabis businesses, comparing
monthly remittances against a baseline monthly average
remittance, and the length of time over which the
businesses have remitted taxes to the Revenue Division.

These processes are applied to tax remittance data from businesses in the cultivation, delivery, dispensary,
distribution, manufacturing, microbusiness and testing
sectors of the cannabis industry.

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

Audit of the Sacramento Community Police Review Commission

Report #2021/22-06

Finding # Recommendation Status Update

The Lack of Clearly Defined
Roles and Responsibilities has
Led to Confusion and
Frustration
1 The City Council should clarify the
purpose, powers, and duties of the
Sacramento Community Police Review
Commission and how it interacts with
other City departments to achieve its
objectives. The City Council should
memorialize the specific purpose,
powers, and duties, through resolution,
ordinance, or codifying the changes in
the City Code.

Started 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.
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.

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.
3 The City Council should determine the
training curriculum that SCPRC
Commissioners should be required to
complete and potential remedies if
training is not completed.

Started No progress was made during the reporting period.

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

The Sacramento Community
Police Review Commission
Requires
Resources and Investment
from the City to Effectively
Achieve its Objectives.
4 The City Council should codify the
training requirements for the Sacramento
Community Police Review Commission in,
at minimum, City Council ordinance. The
Sacramento Community Police Review
Commission also should include the
training requirements in its policies and
procedures.

Not Started No progress was made during the reporting period.

The Sacramento Community
Police Review Commission
Requires
Resources and Investment
from the City to Effectively
Achieve its Objectives.
5 Identify resources to provide the
Sacramento Community Police Review
Commission with an increased internet
presence.

Started No progress was made during the reporting period.

The Sacramento Community
Police Review Commission
Requires
Resources and Investment
from the City to Effectively
Achieve its Objectives.
6 Work with the Sacramento Community
Police Review Commission, the City
Manager’s Office and City Council to
develop policies and procedures for
communicating with the public.

Not Started No progress was made during the reporting period.

The Sacramento Community
Police Review Commission
Requires
Resources and Investment
from the City to Effectively
Achieve its Objectives.
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.

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.
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.

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.

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

The Sacramento Community
Police Review Commission is
in Need of a
Recommendation and
Follow-Up Process to Ensure
the Recommendations are
Documented, Presented to
the City Council, and
Recommendations that are
Approved are Implemented
by the Relevant Department.
16 Determine whether to provide resources
for making SCPRC recommendation
responses and implementation status
publicly available in a transparent and
timely manner. The City Council should
identify additional funding for the
tracking process. Finally, the City Council
should consider whether to memorialize
the funding provision in resolution or
ordinance.

Partly
Implemented
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
The City Manager's Office decided to remove the
recommended provision from the draft Grant Distribution Policy update on the opinion that sponsorships are not
grants. Instead of requiring formal written agreements, they are in the process of finalizing an Event Sponsorship Administrative Guide, which will require: 1) a completed and signed Sponsorship Request Form, and 2) a purchase
order for every sponsorship.

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

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

Finding # Recommendation Status Update

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

Partly
Implemented
During this period, the City Manager's Office hired a
Language Access Coordinator and they are working on
implementing the recommendations. The Language
Access Policy is under meet and confer.

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.

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.

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
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.

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.

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
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.

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.

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

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

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

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 period, the Sacramento Police Department
continued to work on an automated audit process that
will produce quarterly reports to determine the status of sexual assault evidence kits as well as any anomalies.

They performed an update to their records management
system software during the period. They are conducting
data verification checks and troubleshooting any issues.

They anticipate that the automated audit process will be complete in the summer of 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 Supervisory Control and Data Acquisition (SCADA) System Report #2023/24-08

Finding # Recommendation Status Update

Audit standards allow for the
exclusion of information from
a publicly available or widely
distributed report in
circumstances associated
with public safety, privacy, or
security concerns. Due to the
critical and sensitive nature of
SCADA, this report omits
details that could put SCADA
at risk.
1-8 Audit standards allow for the exclusion of
information from a publicly available or
widely distributed report in circumstances
associated with public safety, privacy, or
security concerns. Due to the critical and
sensitive nature of SCADA, this report
omits details that could put SCADA at risk.

Partly
Implemented
Audit standards allow for the exclusion of information
from a publicly available or widely distributed report in circumstances associated with public safety, privacy, or security concerns. Due to the critical and sensitive nature of SCADA, this report omits details that could put SCADA at risk.

Budget and Audit CommitteeApril 22, 2025

Budget and Audit Committee
April 22, 2025