TO: Rules & Open Government Committee FROM: Joe Rois,
City Auditor
SUBJECT: CITY AUDITOR’S FISCAL YEAR DATE: July 27, 2022 2022-23 WORK PLAN
RECOMMENDATION
The City Auditor’s Office recommends that the Rules and Open Government Committee review and approve the City Auditor’s Fiscal Year (FY) 2022-23 Work Plan.
BACKGROUND
The mission of the City Auditor’s Office is to independently assess and report on City operations and services. To fulfill this mission, the Auditor’s Office conducts performance audits that identify ways to increase the economy, efficiency, effectiveness, equity, and accountability of City government, and provide independent, reliable, accurate, and timely information to the City Council and other stakeholders. The City Auditor submits an annual plan to the Rules and Open Government Committee for review and approval. This report presents the City Auditor’s proposed work plan for FY 2022-23.
As part of our annual review of potential audit subjects, we solicit audit suggestions from City Council members, members of the public, and City staff. We also use information from the City’s adopted operating and capital budgets to prepare a spreadsheet model of potential audit subjects. The purpose of the model is to help prioritize audit work. It compares the following eight factors: proposed FY 2022-23 expenditures, estimated FY 2022-23 revenue, fund type, proposed number of staff (budgeted full-time equivalents, or FTE), whether the service is represented by a CSA dashboard performance measure, estimated fund balance, audit requests, and date of last audit. The results of the model are attached (see Attachment A).
PROPOSED AUDIT ASSIGNMENTS
The list of proposed audit assignments for FY 2022-23 includes a mix of audits already in process, recurring audits, and additional audit projects that address a range of concerns consistent with the City Auditor’s areas of responsibility. The number of projects reflects our current performance target of 1.5 audit projects per auditor.
In December 2020, the City Council directed that the City Auditor’s annual work plan include performance audits of at least three constituent-facing departments, the purpose of which should be to identify cost savings and process efficiencies.1 In addition, audits of constituent-facing departments should reoccur every four years. This proposed work plan satisfies the City Council’s direction, with audits covering programs in the departments of Environmental Services; Planning, Building and Code Enforcement; and Transportation. The work plan also includes one Citywide audit with a broad constituent-facing component (the audit of the Bill of Rights for Children and Youth). Lastly, we propose 1 For more information see https://sanjose.legistar.com/LegislationDetail.aspx?ID=4700466&GUID=E5EDF9DA6660-4DF9-90C9-A5720C35F33C&Options=&Search= RULES COMMITTEE AGENDA: 08/03/2022
ITEM: B.8
Rules and Open Government Committee
City Auditor’s Fiscal Year 2022-23 Work Plan
two audits with still to be determined scopes that could focus on constituent facing departments (proposed recurring audit work around assessing the validity and usefulness of performance metrics, and language accessibility).
Each audit listed includes a tentative objective that may be refined during the scoping phase of the project.
Audits in process:
1. Bill of Rights for Children and Youth – Review the adherence to and implementation of the Bill of Rights for Children and Youth. (request by Councilmember) Target date: Aug-2022.
2. COVID-19 recovery expenditures – Audit of COVID-19 related expenditures of Coronavirus Relief Fund, American Rescue Plan, or other funding sources. Per Council request, objective of this audit will be to document and review the dispersal of COVID-19 related funds for food distribution for transparency and fiscal accountability. Target date: Oct-2022.
3. Tree-related mitigation funds and cost-effectiveness of tree planning efforts - An audit of a) how and whether the City is collecting tree-related mitigation fees from developers, b) how and whether the City is enforcing tree-planting conditions on development, c) how the City is spending tree mitigation funds, and d) how the City can most cost-effectively plant more trees. (request by the Mayor and multiple Councilmembers) Target date: TBD.
4. Firearm regulatory processes and policies – Audit of the City’s firearm regulatory processes and policies, including a review of trends in firearm violence in the city. (request by Councilmember) Target date: TBD.
5. San José Conservation Corps – Review the service delivery and expenditures of funds under City contracts. (request by Councilmember) Target date: TBD.
Annual/recurring projects:
6. Semi-annual audit recommendation status reports (on-going) – The City Auditor’s Office will maintain an online dashboard of audit recommendations, and issue a report on the implementation status of all open audit recommendations as of June 30th and December 31st. Target dates: Sep-2022 and Mar-2023.
7. Annual Performance Review of Team San Jose and the Convention and Visitors Bureau (as required in the City’s agreements with Team San Jose) – Annual review to determine whether Team San Jose met their performance metrics as of June 30, 2021. Target date: Nov-2022.
8. Annual Services Report (on-going) – 15th annual report providing data about the cost, quality, quantity, and timeliness of City services. The report incorporates existing performance measurement data, showing ten-year historical trends, a variety of comparisons to other cities, and the results of resident surveys. Target date: Dec-2022.
9. <NEW> Performance measure reviews (on-going) – Recurring projects to assess the validity and usefulness of performance metrics by City departments, programs, or City Service Areas. This work is intended to be ongoing to augment the Annual Services Report and assist the Administration to enhance the City’s performance management systems in alignment with the “Outcome, Equity Indicators, and Performance Management” City Roadmap initiative. (Councilmembers have made requests about the City’s performance measurement and management in prior years) Target date: TBD.
10. Annual external financial audit and single audit (contracted audit service) – The City Charter requires an annual audit of the City’s financial transactions. The independent certified public accounting firm Macias Gini & O’Connell LLP (MGO) will conduct the annual audits of the Annual Comprehensive Financial Reports of the City and the Airport. MGO will also conduct audits of the financial statements of the Successor Agency to the Redevelopment Agency, Convention Center, Rules and Open Government Committee
City Auditor’s Fiscal Year 2022-23 Work Plan
Deferred Compensation, Tier 3 Defined Contribution Plan, Voluntary Employee Beneficiary Association (VEBA), Metropolitan Transportation Commission (MTC) grant compliance, South Bay Water Recycling, San José Clean Energy (SJCE), and the Single Audit (including Airport passenger facility charges and customer facility charges). Target date: Dec-2022.
11. Annual audits of voter-approved bond and parcel tax measures (contracted audit service) – MGO will conduct audits of the Branch Library Bond Projects Fund, the Parks and Recreation Bond Projects Fund, the Public Safety Bond Projects Fund, the Library Parcel Tax Fund, and the Public Safety and Infrastructure (“Measure T”) Bond Fund satisfying the City’s obligation for guaranteed annual audits. Target date: Oct-2022.
12. Semi-annual compliance reviews of the City’s investment program (contracted audit service) – The City’s investment policy requires semi-annual compliance audits of the City’s investment portfolio. MGO will conduct the agreed-upon procedures as of June 30th and December 31st. Target dates: Sep-2022 and Mar-2023.
13. Compliance review of San José Clean Energy’s risk management practices (contracted audit service) – MGO will conduct tests of SJCE investment and risk management practices to ensure compliance with the City’s Energy Risk Management Policy and Energy Risk Management Regulations as of FY Ended June 30, 2022. Target date: Nov-2022.
Carryover projects and new projects:
14. Our City Forest – Audit the expenditure of City funding and service delivery under the terms of grant agreements with the City. This is a follow up to our 2017 Audit of Our City Forest. (request by Mayor)
15. Development Permitting – Assess the timeliness of the building permit process for single-family residential additions or alterations, including accessory structures. (request by Councilmember)
16. <NEW> Integrated Waste Management Inspection Programs – Evaluation of the Integrated Waste Management (IWM) Enforcement Program’s service delivery. (IWM ranked high on the Citywide risk assessment; open audit request related to IWM)
17. <NEW> Employee Travel Expenses – Periodic audit of employee travel expenditures for appropriateness and compliance with City policies and procedures. In FY 2020-21, travel expenses totaled roughly $400,000. (Routine audit last conducted in 2017)
18. <NEW> Language Accessibility – Assess City communications for compliance with the City’s Language Access Policy. Specific scope to be determined. (CMO’s Lead and Manage the Organization core service ranked high on the Citywide risk assessment)
19. <NEW> Non-management employee performance appraisals – “% of Non-Management Employee Performance Appraisals Completed on Schedule” is a dashboard performance measure in the Adopted Operating Budget’s Strategic Support City Service Area. According to data provided to the City Auditor’s Office for the Annual Services Report, just 52 percent of non-management employees had on-time performance appraisals in FY 2020-21. (Open audit request and the Lead and Manage the Organization core service ranked high on the Citywide risk assessment) PROJECTS CONSIDERED BUT NOT RECOMMENDED AT THIS TIME:
We designed the above list of projects to address high priority areas, while limiting the scope of work to what we can realistically accomplish. We recommend deferring two projects from our FY 2021-22 work plan that would otherwise be carried over:
1. Wage Theft Prevention Policy – During the FY 2021-22 Mid-Year Budget Review, Council approved funding for a new Labor Compliance Management System. In addition, the FY 2022-23 Adopted Operating Budget Rules and Open Government Committee
City Auditor’s Fiscal Year 2022-23 Work Plan
added two Contract Compliance Coordinator positions to the Office of Equality Assurance. We recommend deferring this project until these systems and resources are in place.
2. Equity Pledge – The purpose of the audit was to assess progress of the City’s adherence to the principles outlined in the City Council’s Equity Pledge. During the FY 2022-23 Adopted Budget process, multiple departments added capacity to help assess or implement equity efforts within their respective programs. We recommend deferring this project to allow City departments to complete these assessments or implementations.
Additional items considered but not recommended at this time include:
3. Building inspections (request from Mayor)
4. Business process automation program (open audit request)
5. Employee recruitment and retention (request from Councilmember)
6. Fire emergency response (ranked high on the Citywide risk assessment)
7. Housing Department programs (requests from Councilmember and residents)
8. Information technology procurements (open audit request)
9. Library staffing and costs (ranked high on Citywide risk assessment)
10. Park in-lieu fees (resident request to review in lieu fees, request from Mayor to review park fees)
11. Pedestrian and bicycle safety (Transportation Safety ranked high on Citywide risk assessment)
12. Police Administration (Police respond to calls for service and strategic support both ranked high on Citywide risk assessment)
13. Professional development efforts Citywide (request from Councilmember)
14. Public record request management (request form resident)
15. Vehicle abatement follow up report (request from resident)
16. Website ADA compliance (open audit request)
17. Whistleblower hotline policies and procedures (open audit request)
NEXT STEPS
As audit work proceeds, I will bring to the Rules and Open Government Committee of the City Council monthly reports describing the status and progress towards completing audit projects. As part of our normal audit process, we will notify Councilmembers when we start each audit to determine if there are any interests or concerns that we can address during our audit. This is intended to ensure that our audits are responsive to your needs. Any subsequent additions to the work plan will be forwarded to the Rules and Open Government Committee for approval. Generally, audit reports are heard by the appropriate City Council Committee and then cross-referenced to the full City Council for acceptance.
Joe Rois
City Auditor
cc: Council Appointees and Senior Staff
Attachment A: Citywide risk assessment model
ATTACHMENT A: CITY-WIDE RISK ASSESSMENT
ITEM
NUM
DEPARTMENT CITY SERVICE AREA CORE SERVICE/FUND/AUDIT SUBJECT
PROPOSED
EXPENDITURES
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PROPOSED
REVENUES
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PROPOSED
NUMBER OF
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DASHBOARD
ITEM
BLANK = NO
1 = MET TARGET
2 = DID NOT
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BEG. FUND
BALANCE
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FUND
TYPE
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PENDING
AUDIT
REQUEST
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DATE OF
LAST
AUDIT
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TOTAL
SCORE
RELATIVE WEIGHTS OF RISK FACTORS 5 5 5 2 2 2 5 5 310
187 ENVIRON SVCS ENVIRON & UTILITY SVCS INTEGRATED WASTE MGMT FUND (423) 197,427,198 10 194,400,776 10 0 2 10 26,815,947 8 SPEC 3 2020 10 2015 6 222 60 TRANSPORTATION TRANSPORT & AVIATION TRANSPORTATION SAFETY AND OPERATIONS 13,390,384 7 0 70.05 7 2 10 0 GEN 10 2017 10 2007 10 210 41 FIRE PUBLIC SAFETY EMERGENCY RESPONSE 255,828,870 10 0 755.20 10 2 10 0 GEN 10 2019 10 2019 2 200 30 LIBRARY NEIGHBORHOOD SVCS ACCESS TO INFO, MATERIALS, & DIGITAL RESOURCES 38,674,070 8 0 304.54 9 1 5 0 GEN 10 2021 10 2014 6 195 37 PARKS, RECREATION, & NEIGHBORHOOD SVCS NEIGHBORHOOD SVCS STRATEGIC SUPPORT 30,819,097 8 18,263,879 7 39.56 5 0 0 GEN 10 2019 10 2016 5 195 57 TRANSPORTATION TRANSPORT & AVIATION STREET LANDSCAPE MAINTENANCE 22,655,782 8 0 52.05 6 0 0 GEN 10 2017 10 10 190 49 POLICE PUBLIC SAFETY RESPOND TO CALLS FOR SERVICE AND PATROL SUPPO 321,108,772 10 0 1,113.50 10 2 10 0 GEN 10 2019 10 2021 0 190 50 POLICE PUBLIC SAFETY STRATEGIC SUPPORT AND OTHER 66,492,953 9 6,192,532 6 218.50 9 0 0 GEN 10 2021 10 2021 0 190 180 TRANSPORTATION TRANSPORT & AVIATION GENERAL PURPOSE PARKING FUND (533) 12,347,382 7 13,913,200 7 0 0 5,290,262 6 SPEC 3 2019 10 10 188 90 CITY MANAGER STRATEGIC SUPPORT LEAD AND MANAGE THE ORGANIZATION 18,651,946 7 0 66.50 7 2 10 0 GEN 10 2017 10 2016 5 185 33 PARKS, RECREATION, & NEIGHBORHOOD SVCS NEIGHBORHOOD SVCS PARKS MAINTENANCE AND OPERATIONS 56,363,062 9 0 366.39 9 2 10 0 GEN 10 2019 10 2020 1 185 21 ENVIRON SVCS ENVIRON & UTILITY SVCS RECYCLING & GARBAGE SERVICES 192,550,598 10 0 38.00 5 2 10 0 SPEC 3 2020 10 2015 6 181 39 PUBLIC WORKS NEIGHBORHOOD SVCS ANIMAL CARE & SERVICES 11,310,081 7 0 78.57 8 1 5 0 GEN 10 2017 10 2016 5 180 35 PARKS, RECREATION, & NEIGHBORHOOD SVCS NEIGHBORHOOD SVCS RECREATION SERVICES 32,151,135 8 0 253.72 9 1 5 0 GEN 10 2018 10 2018 3 180 189 HOUSING COMM & ECON DEVMT LOW AND MOD INCOME HOUSING ASSET FUND (346) 37,706,655 8 17,000,000 7 0 1 5 157,995,885 10 SPEC 3 2020 10 2018 3 176 80 PUBLIC WORKS STRATEGIC SUPPORT STRATEGIC SUPPORT 40,397,640 8 16,401,995 7 70.01 7 0 0 MIX 7 2019 10 2021 0 174 148 HOUSING COMM & ECON DEVMT AFFORDABLE HOUSING IMPACT FEE FUND (452) 234,022 2 6,000,000 6 0 1 5 10,363,489 7 SPEC 3 2017 10 10 170 43 FIRE PUBLIC SAFETY STRATEGIC SUPPORT 21,039,282 8 14,098,700 7 32.93 5 0 0 GEN 10 2016 10 2021 0 170 186 HOUSING COMM & ECON DEVMT INCLUSIONARY FEE FUND (451) 545,665 3 7,670,000 6 0 0 37,917,691 8 SPEC 3 2019 10 10 167 182 HOUSING COMM & ECON DEVMT HOME INVEST PARTNER PROG TRUST FUND (445) 14,433,677 7 16,409,009 7 0 0 4,219,872 5 SPEC 3 2020 10 2014 6 166 99 GENERAL FUND CITY-WIDE ENCUMBRANCE RESERVE 57,027,730 9 0 0 0 0 GEN 10 2019 10 10 165 2 ECON DEVMT COMM & ECON DEVMT BUSINESS DEVELOPMENT AND ECONOMIC STRATEGY 7,402,054 6 0 15.00 3 2 10 0 GEN 10 2017 10 2013 6 165 31 LIBRARY NEIGHBORHOOD SVCS LITERACY AND LEARNING 4,356,382 5 0 20.18 4 2 10 0 GEN 10 2021 10 2014 6 165 69 HUMAN RESOURCES STRATEGIC SUPPORT EMPLOYMENT SERVICES 3,990,277 5 0 20.50 4 2 10 0 GEN 10 2017 10 2015 6 165 36 PARKS, RECREATION, & NEIGHBORHOOD SVCS NEIGHBORHOOD SVCS COMMUNITY SERVICES 27,775,239 8 0 126.48 9 0 0 GEN 10 2019 10 2019 2 165 4 ECON DEVMT COMM & ECON DEVMT REGIONAL WORKFORCE DEVELOPMENT 12,373,861 7 0 20.45 4 2 10 0 SPEC 3 2022 10 2013 6 161 13 PLANNING, BUILDING, & CODE ENFORCEMENT COMM & ECON DEVMT DEV. PLAN REVIEW & BLDG CONSTRUCTION INSPECTIO 39,076,367 8 0 183.75 9 2 10 0 SPEC 3 2018 10 2022 0 161 71 HUMAN RESOURCES STRATEGIC SUPPORT TRAINING AND DEVELOPMENT 986,257 3 0 3.00 1 2 10 0 GEN 10 2019 10 10 160 48 POLICE PUBLIC SAFETY REGULATORY SERVICES 4,982,608 5 0 23.00 4 0 0 GEN 10 2021 10 2010 9 160 32 LIBRARY NEIGHBORHOOD SVCS STRATEGIC SUPPORT 14,570,668 7 35,500 0 48.55 6 0 0 GEN 10 2022 10 2016 5 160 38 PLANNING, BUILDING, & CODE ENFORCEMENT NEIGHBORHOOD SVCS CODE ENFORCEMENT 13,534,645 7 0 71.11 7 2 10 0 GEN 10 2017 10 2021 0 160 47 POLICE PUBLIC SAFETY INVESTIGATIVE SERVICES 93,656,452 9 0 316.50 9 0 0 GEN 10 2016 10 2021 0 160 79 PUBLIC WORKS STRATEGIC SUPPORT PLAN, DESIGN, & CONSTRUCT PUBLIC FACILITIES & INFR 45,515,937 8 0 249.80 9 0 0 CAP 5 2019 10 2018 3 160 65 FINANCE STRATEGIC SUPPORT REVENUE MANAGEMENT 8,039,769 6 442,187 2 38.99 5 0 0 MIX 7 2021 10 2014 6 159 205 ENVIRON SVCS ENVIRON & UTILITY SVCS SEWER SERVICE & USE CHARGE FUND (541) 38,535,000 8 187,002,616 10 0 2 10 92,764,770 9 SPEC 3 0 2016 5 159 203 ENVIRON SVCS ENVIRON & UTILITY SVCS SJ/SC TREATMENT PLANT OPERATING FUND (513) 137,521,914 10 35,598,605 8 0 1 5 47,878,503 8 SPEC 3 0 2012 7 157 161 ECON DEVMT COMM & ECON DEVMT BUSINESS IMPROVEMENT DISTRICT FUND (351) 2,936,472 5 2,924,437 5 0 0 22,095 0 SPEC 3 2017 10 10 156 154 CITY-WIDE COMM & ECON DEVMT AMERICAN RESCUE PLAN FUND (402) 52,667,000 9 57,135,669 9 0 0 3,061,633 5 SPEC 3 0 10 156 12 HOUSING COMM & ECON DEVMT STRATEGIC SUPPORT 34,805,673 8 4,816,236 5 40.33 6 0 0 SPEC 3 2019 10 2020 1 156 42 FIRE PUBLIC SAFETY FIRE PREVENTION 8,707,814 6 0 28.95 4 0 0 GEN 10 2017 10 2012 7 155 34 PARKS, RECREATION, & NEIGHBORHOOD SVCS NEIGHBORHOOD SVCS COMMUNITY FACILITIES DEVMT 7,064,407 6 0 39.06 5 0 0 GEN 10 2017 10 2015 6 155 183 HOUSING COMM & ECON DEVMT HOMELESS HOUSING, ASSISTANCE, AND PREVENTION F 28,252,120 8 23,395,196 8 0 0 9,285,546 6 SPEC 3 2021 10 2020 1 153 193 PLANNING, BUILDING, & CODE ENFORCEMENT COMM & ECON DEVMT PLANNING DEVELOPMENT FEE PROGRAM FUND 7,780,716 6 8,341,858 6 0 2 10 4,038,403 5 SPEC 3 2019 10 2020 1 151 26 ENVIRON SVCS ENVIRON & UTILITY SVCS WASTEWATER MANAGEMENT 120,462,652 10 0 323.31 9 2 10 0 SPEC 3 0 2013 6 151 97 GENERAL FUND CITY-WIDE EARMARKED RESERVES 119,537,214 10 0 0 0 0 GEN 10 2019 10 2015 6 150 59 TRANSPORTATION TRANSPORT & AVIATION TRANSPORTATION PLANNING AND PROJECT DELIVERY 8,631,693 6 0 43.40 6 2 10 0 GEN 10 0 2004 10 150 84 CITY ATTORNEY STRATEGIC SUPPORT LEGAL SERVICES 22,282,894 8 0 79.70 8 0 0 GEN 10 0 10 150 61 TRANSPORTATION TRANSPORT & AVIATION STRATEGIC SUPPORT 11,612,100 7 2,410,759 5 25.60 4 0 0 GEN 10 0 10 150 206 ENVIRON SVCS ENVIRON & UTILITY SVCS SOUTH BAY WATER RECYCLING OPERATING (570) 17,174,993 7 17,717,664 7 0 1 5 5,375,427 6 SPEC 3 0 10 148 191 HOUSING COMM & ECON DEVMT MULTI-SOURCE HOUSING FUND (448) 15,780,698 7 3,853,191 5 0 0 43,383,822 8 SPEC 3 2017 10 2018 3 147 52 AIRPORT TRANSPORT & AVIATION AIRPORT FACILITIES 36,565,064 8 0 91.00 8 1 5 0 SPEC 3 0 10 146 28 TRANSPORTATION ENVIRON & UTILITY SVCS SANITARY SEWER MAINTENANCE 27,664,757 8 0 106.80 9 1 5 0 SPEC 3 0 2010 9 146 44 IND POLICE AUDITOR PUBLIC SAFETY INDEPENDENT POLICE OVERSIGHT 1,477,351 4 0 6.50 1 0 0 GEN 10 2020 10 10 145 1 ECON DEVMT COMM & ECON DEVMT ARTS & CULTURAL DEVELOPMENT 31,752,972 8 0 12.00 2 0 0 MIX 7 2018 10 2013 6 144 64 FINANCE STRATEGIC SUPPORT PURCHASING AND RISK MANAGEMENT 7,145,753 6 0 22.00 4 0 147,500,000 10 MIX 7 2017 10 2019 2 144 201 COMM ENERGY ENVIRON & UTILITY SVCS SAN JOSE CLEAN ENERGY OPERATING FUND (501) 342,100,984 10 419,808,000 10 0 2 10 96,781,394 9 SPEC 3 0 2021 0 144 55 TRANSPORTATION TRANSPORT & AVIATION PARKING SERVICES 21,634,307 8 0 72.84 7 0 0 SPEC 3 2019 10 2019 2 141 176 RETIREMENT STRATEGIC SUPPORT FEDERATED RETIREMENT FUND (134) 249,957,500 10 184,975,000 10 0 0 3,004,624,900 10 SPEC 3 0 2018 3 141 194 RETIREMENT STRATEGIC SUPPORT POLICE & FIRE RETIREMENT FUND (135) 297,619,000 10 324,390,000 10 0 0 4,990,044,000 10 SPEC 3 0 2018 3 141 98 GENERAL FUND CITY-WIDE CONTINGENCY RESERVE 41,000,000 8 0 0 0 0 GEN 10 2019 10 2015 6 140 70 HUMAN RESOURCES STRATEGIC SUPPORT HEALTH AND SAFETY 6,534,774 6 0 6.00 1 0 0 GEN 10 2017 10 2012 7 140 74 INFO TECHNOLOGY STRATEGIC SUPPORT BUSINESS SOLUTIONS 12,751,794 7 0 33.00 5 0 0 GEN 10 2022 10 2019 2 140 75 INFO TECHNOLOGY STRATEGIC SUPPORT TECHNOLOGY INFRASTRUCTURE AND OPERATIONS 13,548,990 7 0 35.00 5 1 5 0 GEN 10 2016 10 2022 0 140 77 PUBLIC WORKS STRATEGIC SUPPORT FACILITIES MANAGEMENT 30,007,769 8 0 86.65 8 1 5 0 GEN 10 0 2014 6 140 A - 1
ATTACHMENT A: CITY-WIDE RISK ASSESSMENT
ITEM
NUM
DEPARTMENT CITY SERVICE AREA CORE SERVICE/FUND/AUDIT SUBJECT
PROPOSED
EXPENDITURES
S
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PROPOSED
REVENUES
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PROPOSED
NUMBER OF
STAFF
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DASHBOARD
ITEM
BLANK = NO
1 = MET TARGET
2 = DID NOT
S
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BEG. FUND
BALANCE
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FUND
TYPE
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PENDING
AUDIT
REQUEST
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DATE OF
LAST
AUDIT
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TOTAL
SCORE
76 INFO TECHNOLOGY STRATEGIC SUPPORT STRATEGIC SUPPORT 7,021,363 6 0 24.00 4 0 0 MIX 7 2020 10 2016 5 139 67 FINANCE STRATEGIC SUPPORT STRATEGIC SUPPORT 52,101,067 9 1,189,312 4 14.67 2 0 0 MIX 7 0 10 139 66 FINANCE STRATEGIC SUPPORT DEBT AND TREASURY MANAGEMENT 5,705,911 6 40,500,000 8 23.20 4 1 5 3,985,000,000 10 MIX 7 0 2020 1 139 165 CITY-WIDE COMM & ECON DEVMT COMM DEVMT BLOCK GRANT FUND (441) 17,910,087 7 16,236,228 7 0 0 6,904,959 6 SPEC 3 0 2007 10 138 151 AIRPORT TRANSPORT & AVIATION AIRPORT MAINT & OPERATION FUND (523) 97,458,786 9 0 0 0 2 10 34,666,816 8 SPEC 3 0 10 137 168 ECON DEVMT COMM & ECON DEVMT CONV CENTER FACILITIES DISTRICT REV FUND (791) 7,671,366 6 10,600,000 7 0 0 21,358,925 8 SPEC 3 0 10 137 211 CITY-WIDE CITY-WIDE TRANSIENT OCCUPANCY TAX FUND (461) 10,024,067 7 16,555,000 7 0 0 2,818,848 5 SPEC 3 0 10 136 73 INFO TECHNOLOGY STRATEGIC SUPPORT SAN JOSE 311 2,952,990 5 0 17.00 3 0 0 GEN 10 2020 10 2016 5 135 58 TRANSPORTATION TRANSPORT & AVIATION TRAFFIC MAINTENANCE 16,348,893 7 0 47.65 6 0 0 GEN 10 0 2007 10 135 46 POLICE PUBLIC SAFETY CRIME PREVENTION & COMMUNITY EDUCATION 7,474,841 6 0 68.67 7 0 0 GEN 10 0 10 135 209 ENVIRON SVCS ENVIRON & UTILITY SVCS STORM SEWER OPERATING FUND (446) 29,381,017 8 34,330,845 8 0 1 5 16,370,872 7 SPEC 3 0 2016 5 135 214 ECON DEVMT COMM & ECON DEVMT WORKFORCE DEVELOPMENT FUND (290) 10,989,265 7 10,859,811 7 0 0 1,305,306 4 SPEC 3 0 10 134 10 HOUSING COMM & ECON DEVMT NEIGH CAPITAL INVEST AND HOUSING SERVICES 29,430,376 8 0 8.60 1 0 0 SPEC 3 2020 10 2014 6 131 16 PUBLIC WORKS COMM & ECON DEVMT REGULATE/FACILITATE PRIVATE DEVELOPMENT 17,737,014 7 0 89.69 8 0 0 SPEC 3 0 10 131 40 CITY MANAGER PUBLIC SAFETY CITY-WIDE EMERGENCY MANAGEMENT 2,602,928 5 0 12.00 2 2 10 0 GEN 10 2018 10 2020 1 130 5 ECON DEVMT COMM & ECON DEVMT STRATEGIC SUPPORT 6,302,729 6 19,390 0 7.55 1 0 0 MIX 7 2021 10 2013 6 129 145 TRANSPORTATION CAPITAL PROGRAM TRAFFIC CAPITAL PROGRAM 265,193,842 10 0 0 0 70,504,596 9 CAP 5 0 2007 10 128 8 HOUSING COMM & ECON DEVMT AFFORDABLE HOUSING PRODUCTION AND PRESERVAT 30,191,176 8 0 13.00 2 2 10 0 SPEC 3 0 2002 10 126 175 RETIREMENT STRATEGIC SUPPORT FEDERATED RETIREE HEALTH CARE TRUST (124) 31,848,000 8 28,391,000 8 0 0 402,214,000 10 SPEC 3 0 2017 4 126 27 ENVIRON SVCS ENVIRON & UTILITY SVCS STRATEGIC SUPPORT 38,086,031 8 3,791,658 5 73.65 7 0 0 SPEC 3 0 2017 4 126 14 PLANNING, BUILDING, & CODE ENFORCEMENT COMM & ECON DEVMT CITYWIDE LAND USE PLANNING 8,006,399 6 0 33.59 5 0 0 GEN 10 0 10 125 150 AIRPORT TRANSPORT & AVIATION AIRPORT FISCAL AGENT FUND (525) 47,482,369 8 450,000 2 0 0 73,218,375 9 SPEC 3 0 10 124 152 AIRPORT TRANSPORT & AVIATION AIRPORT REVENUE FUND (521) 0 0 207,604,673 10 0 0 79,872,709 9 SPEC 3 0 10 124 166 CITY-WIDE COMM & ECON DEVMT COMM FACILITIES DISTRICT FUNDS 5,708,772 6 4,684,700 5 0 0 5,070,614 6 SPEC 3 0 10 123 185 CITY-WIDE CITY-WIDE ICE CENTRE REVENUE FUND (432) 5,544,090 6 5,597,908 6 0 0 644,712 3 SPEC 3 0 10 122 134 AIRPORT CAPITAL PROGRAM AIRPORT CAPITAL PROGRAM 91,396,000 9 0 0 0 20,054,055 8 CAP 5 0 10 121 11 HOUSING COMM & ECON DEVMT RENT STABILIZATION AND TENANT PROTECTION 3,214,854 5 0 17.07 3 0 0 SPEC 3 2017 10 2016 5 121 160 PLANNING, BUILDING, & CODE ENFORCEMENT BUILDING HOMES AND JOBS ACTS FUND 4,328,860 5 6,769,142 6 0 0 4,305,646 5 SPEC 3 0 10 121 53 AIRPORT TRANSPORT & AVIATION AIRPORT OPERATIONS 35,609,109 8 0 67.00 7 2 10 0 SPEC 3 0 2017 4 121 94 GENERAL FUND CITY-WIDE CITY-WIDE EXPENSES 122,556,199 10 0 0 0 0 GEN 10 0 10 120 62 FINANCE STRATEGIC SUPPORT DISBURSEMENTS 3,025,509 5 0 16.50 3 0 0 GEN 10 2021 10 2019 2 120 88 CITY CLERK STRATEGIC SUPPORT CITY CLERK SERVICES 2,996,449 5 0 16.00 3 0 0 GEN 10 2018 10 2019 2 120 56 TRANSPORTATION TRANSPORT & AVIATION PAVEMENT MAINTENANCE 9,952,412 6 0 64.30 7 2 10 0 CAP 5 0 2016 5 120 101 GENERAL FUND REVENUE PROPERTY TAX 0 0 427,000,000 10 0 0 0 GEN 10 0 10 120 91 CITY MANAGER STRATEGIC SUPPORT STRATEGIC SUPPORT 6,429,338 6 0 6.00 1 0 0 MIX 7 2021 10 2017 4 119 140 PARKS, RECREATION, & NEIGHBORHOOD SVCS CAPITAL PROGRAM PARKS AND COMM FACILITIES CAPITAL PROGRAM 36,468,408 8 0 0 0 37,492,770 8 CAP 5 2017 10 2021 0 116 142 ENVIRON SVCS CAPITAL PROGRAM SANITARY SEWER SYSTEM CAPITAL PROGRAM 42,222,000 8 0 0 0 41,075,593 8 CAP 5 0 10 116 9 HOUSING COMM & ECON DEVMT HOMELESS INTERVENTIONS AND SOLUTIONS 72,694,368 9 0 13.00 2 0 0 SPEC 3 2019 10 2020 1 116 164 PLANNING, BUILDING, & CODE ENFORCEMENT COMM & ECON DEVMT CITYWIDE PLANNING FEE PROGRAM FUND (239) 4,159,093 5 3,331,000 5 0 0 4,133,853 5 SPEC 3 0 10 116 190 TRANSPORTATION TRANSPORT & AVIATION MAINTENANCE DISTRICT FUNDS 3,519,247 5 3,046,800 5 0 0 2,320,665 5 SPEC 3 0 10 116 81 MAYOR & COUNCIL STRATEGIC SUPPORT OFFICE OF THE MAYOR 4,666,133 5 0 27.00 4 0 0 GEN 10 0 10 115 107 GENERAL FUND REVENUE BUSINESS TAXES 0 0 86,000,000 9 0 0 0 GEN 10 0 10 115 108 GENERAL FUND REVENUE REAL PROPERTY TRANSFER TAX 0 0 65,000,000 9 0 0 0 GEN 10 0 10 115 144 ENVIRON SVCS CAPITAL PROGRAM STORM SEWER SYSTEM CAPITAL PROGRAM 29,023,000 8 0 0 0 10,377,222 7 CAP 5 0 10 114 170 CITY-WIDE COMM & ECON DEVMT DOWNTOWN PROP & BUS IMPR DIST FUND (302) 4,421,283 5 3,943,916 5 0 0 1,736,137 4 SPEC 3 0 10 114 199 HOUSING COMM & ECON DEVMT RENT STABILIZATION PROGRAM FEE FUND (450) 4,784,722 5 3,812,815 5 0 0 1,913,106 4 SPEC 3 0 10 114 15 PLANNING, BUILDING, & CODE ENFORCEMENT COMM & ECON DEVMT STRATEGIC SUPPORT 11,171,987 7 53,702,282 9 22.55 4 0 0 MIX 7 0 2021 0 114 184 HOUSING COMM & ECON DEVMT HOUSING TRUST FUND (440) 4,229,185 5 1,418,000 4 0 0 5,652,102 6 SPEC 3 0 10 113 159 PLANNING, BUILDING, & CODE ENFORCEMENT COMM & ECON DEVMT BUILDING DEVELOPOMENT FEE PROGRAM FUND (237) 41,953,493 8 3,706,338 5 0 2 10 31,152,604 8 SPEC 3 0 2020 1 112 200 CITY-WIDE CITY-WIDE SAN JOSE ARENA CAPITAL RESERVE FUND (459) 3,720,000 5 1,505,000 4 0 0 4,803,654 5 SPEC 3 0 10 111 96 GENERAL FUND CITY-WIDE TRANSFERS TO OTHER FUNDS 25,468,954 8 0 0 0 0 GEN 10 0 10 110 163 FINANCE CITY-WIDE CITY HALL DEBT SERVICE FUND (210) 25,205,000 8 200,000 2 0 0 248,262 2 SPEC 3 0 10 110 198 PUBLIC WORKS COMM & ECON DEVMT PUBLIC WORKS SMALL CELL PERMITTING FEE PROGRAM 2,983,511 5 2,780,000 5 0 0 347,683 2 SPEC 3 0 10 110 104 GENERAL FUND REVENUE FRANCHISE FEES 0 0 49,168,393 8 0 0 0 GEN 10 0 2008 10 110 106 GENERAL FUND REVENUE TELEPHONE LINE TAX 0 0 20,000,000 8 0 0 0 GEN 10 0 2008 10 110 109 GENERAL FUND REVENUE LICENSES AND PERMITS 0 0 20,993,100 8 0 0 0 GEN 10 0 10 110 113 GENERAL FUND REVENUE REVENUE FROM STATE GOVERNMENT 0 0 22,866,334 8 0 0 0 GEN 10 0 10 110 115 GENERAL FUND REVENUE FEES, RATES, AND CHARGES 0 0 23,928,232 8 0 0 0 GEN 10 0 10 110 118 GENERAL FUND REVENUE TRANSFERS 0 0 31,657,064 8 0 0 0 GEN 10 0 10 110 213 ENVIRON SVCS ENVIRON & UTILITY SVCS WATER UTILITY FUND (515) 55,865,431 9 64,043,637 9 0 0 16,173,933 7 SPEC 3 0 2021 0 110 54 AIRPORT TRANSPORT & AVIATION STRATEGIC SUPPORT AND OTHER 84,890,854 9 0 57.00 7 0 0 SPEC 3 0 2017 4 106 112 GENERAL FUND REVENUE REVENUE FROM LOCAL AGENCIES 0 0 16,375,711 7 0 0 0 GEN 10 0 10 105 119 GENERAL FUND REVENUE REIMBURSEMENTS FOR SERVICES 0 0 16,296,377 7 0 0 0 GEN 10 0 10 105 103 GENERAL FUND REVENUE TRANSIENT OCCUPANCY TAX 0 0 11,000,000 7 0 0 0 GEN 10 0 10 105 121 CITY-WIDE CAPITAL PROGRAM REVENUE FROM STATE GOVERNMENT 0 0 71,136,398 9 0 0 0 CAP 5 0 10 105 127 CITY-WIDE CAPITAL PROGRAM CONSTRUCTION AND CONVEYANCE TAX 0 0 50,000,000 9 0 0 0 CAP 5 0 10 105 A - 2
ATTACHMENT A: CITY-WIDE RISK ASSESSMENT
ITEM
NUM
DEPARTMENT CITY SERVICE AREA CORE SERVICE/FUND/AUDIT SUBJECT
PROPOSED
EXPENDITURES
S
C
O
R
E
PROPOSED
REVENUES
S
C
O
R
E
PROPOSED
NUMBER OF
STAFF
S
C
O
R
E
DASHBOARD
ITEM
BLANK = NO
1 = MET TARGET
2 = DID NOT
S
C
O
R
E
BEG. FUND
BALANCE
S
C
O
R
E
FUND
TYPE
S
C
O
R
E
PENDING
AUDIT
REQUEST
S
C
O
R
E
DATE OF
LAST
AUDIT
S
C
O
R
E
TOTAL
SCORE
139 TRANSPORTATION CAPITAL PROGRAM PARKING CAPITAL PROGRAM 8,745,000 6 0 0 0 16,188,210 7 CAP 5 0 10 104 143 PUBLIC WORKS CAPITAL PROGRAM SERVICE YARDS CAPITAL PROGRAM 6,760,000 6 0 0 0 8,020,168 6 CAP 5 0 10 102 24 ENVIRON SVCS ENVIRON & UTILITY SVCS STORMWATER MANAGEMENT 9,999,684 6 0 40.60 6 1 5 0 SPEC 3 0 2016 5 101 82 MAYOR & COUNCIL STRATEGIC SUPPORT CITY COUNCIL 9,338,957 6 0 0 0 0 GEN 10 0 10 100 95 GENERAL FUND CITY-WIDE CAPITAL CONTRIBUTIONS 9,847,000 6 0 0 0 0 GEN 10 0 10 100 147 ENVIRON SVCS CAPITAL PROGRAM WATER UTILITY SYSTEM CAPITAL PROGRAM 6,540,000 6 0 0 0 4,917,783 5 CAP 5 0 2006 10 100 111 GENERAL FUND REVENUE REVENUE FROM MONEY AND PROPERTY 0 0 8,779,000 6 0 0 0 GEN 10 0 10 100 116 GENERAL FUND REVENUE OTHER REVENUE 0 0 8,811,587 6 0 0 0 GEN 10 0 10 100 124 CITY-WIDE CAPITAL PROGRAM REVENUE FROM OTHER AGENCIES 0 0 39,332,785 8 0 0 0 CAP 5 0 10 100 122 CITY-WIDE CAPITAL PROGRAM REVENUE FROM WPCP USER AGENCIES 0 0 30,770,000 8 0 0 0 CAP 5 0 10 100 132 CITY-WIDE CAPITAL PROGRAM OTHER TAXES, FEES AND CHARGES 0 0 21,450,000 8 0 0 0 CAP 5 0 10 100 100 GENERAL FUND REVENUE CARRYOVER FUND BALANCE 0 0 124,355,000 10 0 0 0 GEN 10 0 2015 6 100 153 AIRPORT TRANSPORT & AVIATION AIRPORT SURPLUS REVENUE FUND (524) 15,000,000 7 0 0 0 0 1,151,771 4 SPEC 3 0 10 99 85 CITY ATTORNEY STRATEGIC SUPPORT STRATEGIC SUPPORT 9,116,722 6 0 6.80 1 0 0 MIX 7 0 10 99 72 HUMAN RESOURCES STRATEGIC SUPPORT STRATEGIC SUPPORT 4,397,464 5 0 10.00 2 0 0 MIX 7 0 10 99 204 ENVIRON SVCS ENVIRON & UTILITY SVCS SEWAGE TRMT PLANT CONNECT FEE FUND (539) 640,351 3 2,664,000 5 0 0 21,550,235 8 SPEC 3 0 2012 7 97 23 ENVIRON SVCS ENVIRON & UTILITY SVCS RECYCLED WATER MANAGEMENT 12,465,519 7 0 29.29 4 1 5 0 SPEC 3 0 2016 5 96 25 ENVIRON SVCS ENVIRON & UTILITY SVCS SUSTAINABILITY AND ENVIRONMENTAL HEALTH 7,526,256 6 0 34.35 5 0 0 SPEC 3 0 2012 7 96 29 TRANSPORTATION ENVIRON & UTILITY SVCS STORM SEWER MAINTENANCE 10,438,020 7 0 41.81 6 0 0 SPEC 3 0 2016 5 96 78 PUBLIC WORKS STRATEGIC SUPPORT FLEET & EQUIPMENT SERVICES 30,642,133 8 0 72.55 7 1 5 0 SPEC 3 0 2020 1 96 146 ENVIRON SVCS CAPITAL PROGRAM WATER POLLUTION CONTROL CAPITAL PROGRAM 74,390,000 9 0 0 0 2,035,987 5 CAP 5 0 2013 6 95 110 GENERAL FUND REVENUE FINES, FORFEITURES, AND PENALTIES 0 0 12,232,000 7 0 0 0 GEN 10 0 2011 8 95 125 CITY-WIDE CAPITAL PROGRAM BUILDING AND STRUCTURE CONSTRUCTION TAX 0 0 19,000,000 7 0 0 0 CAP 5 0 10 95 126 CITY-WIDE CAPITAL PROGRAM CONSTRUCTION EXCISE TAX 0 0 16,000,000 7 0 0 0 CAP 5 0 10 95 117 GENERAL FUND REVENUE OVERHEAD REIMBURSEMENTS 0 0 73,800,407 9 0 0 0 GEN 10 0 2013 6 95 196 PUBLIC WORKS COMM & ECON DEVMT PUBLIC WORKS DEVELOPMENT FEE PROGRAM FUND (24 14,738,668 7 13,875,000 7 0 0 6,008,037 6 SPEC 3 0 2020 1 93 18 COMM ENERGY ENVIRON & UTILITY SVCS COMM ENERGY CUSTOMER SUPPORT 7,924,692 6 0 8.00 1 0 0 SPEC 3 0 10 91 19 COMM ENERGY ENVIRON & UTILITY SVCS COMM ENERGY COMMUNITY PROGRAMMING 5,687,411 6 0 2.00 1 0 0 SPEC 3 0 10 91 7 HOUSING COMM & ECON DEVMT AFFORDABLE HOUSING PORTFOLIO MGMT 3,872,017 5 0 12.50 2 0 0 SPEC 3 0 2002 10 91 179 TRANSPORTATION TRANSPORT & AVIATION GAS TAX MAINT & CONST FUNDS (409-411) 0 0 15,500,000 7 0 0 0 0 SPEC 3 0 10 91 17 COMM ENERGY ENVIRON & UTILITY SVCS PROVIDING CLEAN ENERGY 314,460,320 10 0 13.00 2 2 10 0 SPEC 3 0 2021 0 86 188 LIBRARY NEIGHBORHOOD SVCS LIBRARY PARCEL TAX FUND (418) 10,566,824 7 10,255,649 7 0 0 4,363,931 5 SPEC 3 0 2021 0 86 136 PUBLIC WORKS CAPITAL PROGRAM DEVELOPER ASSISTED PROJECTS CAPITAL PROGRAM 2,207,000 5 0 0 0 0 CAP 5 0 2008 10 85 181 CITY-WIDE CITY-WIDE GIFT TRUST FUND (139) 1,156,000 4 0 0 0 0 1,258,584 4 SPEC 3 0 10 84 68 HUMAN RESOURCES STRATEGIC SUPPORT EMPLOYEE BENEFITS 102,858,061 10 0 12.00 2 0 0 MIX 7 0 2019 2 84 149 AIRPORT TRANSPORT & AVIATION AIRPORT CUST FACILITY & TRANS FEE FUND (519) 8,997,709 6 15,304,545 7 0 0 9,076,067 6 SPEC 3 0 2021 0 83 207 PARKS, RECREATION, & NEIGHBORHOOD SVCS COMM & ECON DEVMT ST JAMES PARK MANAGEMENT DISTRICT FUND (345) 726,905 3 36,000 0 0 0 4,982,684 5 SPEC 3 0 10 81 177 FIRE COMM & ECON DEVMT FIRE DEVELOPMENT FEE PROGRAM FUND (240) 9,743,446 6 7,892,700 6 0 0 2,979,486 5 SPEC 3 0 2020 1 81 22 ENVIRON SVCS ENVIRON & UTILITY SVCS POTABLE WATER DELIVERY 51,104,134 9 0 40.80 6 0 0 SPEC 3 0 2021 0 81 195 RETIREMENT STRATEGIC SUPPORT POLICE RETIREE HEALTH CARE TRUST (125) 45,000 0 11,406,000 7 0 0 181,129,000 10 SPEC 3 0 2017 4 81 87 CITY AUDITOR STRATEGIC SUPPORT STRATEGIC SUPPORT 173,277 1 0 1.00 1 0 0 GEN 10 0 10 80 123 CITY-WIDE CAPITAL PROGRAM REVENUE FROM SANTA CLARA 0 0 1,800,000 4 0 0 0 CAP 5 0 10 80 138 PUBLIC WORKS CAPITAL PROGRAM MUNICIPAL IMPROVEMENTS CAPITAL PROGRAM 24,575,000 8 0 0 0 5,856,235 6 CAP 5 0 2018 3 77 178 RETIREMENT STRATEGIC SUPPORT FIRE RETIREE HEALTH CARE TRUST FUND (126) 27,000 0 7,134,000 6 0 0 113,317,000 10 SPEC 3 0 2017 4 76 45 IND POLICE AUDITOR PUBLIC SAFETY STRATEGIC SUPPORT 122,623 1 0 0.50 0 0 0 GEN 10 0 10 75 129 ENVIRON SVCS CAPITAL PROGRAM SANITARY SEWER CONNECTION FEES 0 0 500,000 3 0 0 0 CAP 5 0 10 75 133 CITY-WIDE CAPITAL PROGRAM DEVELOPER CONTRIBUTIONS 0 0 963,000 3 0 0 0 CAP 5 0 10 75 141 POLICE CAPITAL PROGRAM PUBLIC SAFETY CAPITAL PROGRAM 72,209,000 9 0 0 0 98,195,030 9 CAP 5 0 2021 0 73 156 HUMAN RESOURCES STRATEGIC SUPPORT BENEFIT - DENTAL INSURANCE FUND (155) 12,834,603 7 379,948 2 0 0 6,460,817 6 SPEC 3 0 2019 2 73 212 PUBLIC WORKS STRATEGIC SUPPORT VEHICLE MAINT & OPERATIONS FUND (552) 30,420,503 8 52,000 0 0 1 5 2,119,835 5 SPEC 3 0 2020 1 71 192 PARKS, RECREATION, & NEIGHBORHOOD SVCS NEIGHBORHOOD SVCS MUNICIPAL GOLF COURSE FUND (518) 450,000 2 720,000 3 0 0 2,354,976 5 SPEC 3 0 2015 6 71 92 RETIREMENT STRATEGIC SUPPORT RETIREMENT PLAN ADMINISTRATION 5,330,188 6 0 28.80 4 0 0 SPEC 3 0 2018 3 71 83 MAYOR & COUNCIL STRATEGIC SUPPORT COUNCIL GENERAL 49,670 0 0 0 0 0 GEN 10 0 10 70 135 INFO TECHNOLOGY CAPITAL PROGRAM COMMUNICATIONS CAPITAL PROGRAM 0 0 0 0 0 2,327,799 5 CAP 5 0 10 70 173 CITY-WIDE CITY-WIDE EMERGENCY RESERVE FUND (406) 450,000 2 479,326 2 0 0 12,441,045 7 SPEC 3 0 2015 6 70 128 CITY-WIDE CAPITAL PROGRAM RESIDENTIAL CONSTRUCTION TAX 0 0 200,000 2 0 0 0 CAP 5 0 10 70 130 ENVIRON SVCS CAPITAL PROGRAM STORM DRAINAGE FEES 0 0 200,000 2 0 0 0 CAP 5 0 10 70 102 GENERAL FUND REVENUE SALES TAX 0 0 325,000,000 10 0 0 0 GEN 10 0 2021 0 70 105 GENERAL FUND REVENUE UTILITY TAX 0 0 107,450,000 10 0 0 0 GEN 10 0 2021 0 70 155 HUMAN RESOURCES STRATEGIC SUPPORT BENEFIT FUND (160) 87,075,047 9 5,000 0 0 0 1,018,211 4 SPEC 3 0 2019 2 69 197 PUBLIC WORKS STRATEGIC SUPPORT PUBLIC WORKS PROGRAM SUPPORT FUND (150) 21,993,507 8 25,000 0 0 0 1,096,664 4 SPEC 3 0 2018 3 69 202 ENVIRON SVCS ENVIRON & UTILITY SVCS SJ/SC TREATMENT PLANT INCOME FUND (514) 0 0 108,410 1 0 0 749,572 3 SPEC 3 0 10 67 210 POLICE PUBLIC SAFETY SUPPLEMENTAL LOCAL LAW ENFORCE FUND (414) 0 0 0 0 0 0 3,133,176 5 SPEC 3 0 10 66 6 FIRE COMM & ECON DEVMT FIRE SAFETY CODE COMPLIANCE 7,973,039 6 0 35.40 5 0 0 SPEC 3 0 2020 1 66 208 POLICE PUBLIC SAFETY STATE DRUG FORFEITURE FUND (417) 0 0 0 0 0 0 406,223 2 SPEC 3 0 10 60 131 ENVIRON SVCS CAPITAL PROGRAM WATER UTILITY FEES 0 0 75,000 0 0 0 0 CAP 5 0 10 60 A - 3
ATTACHMENT A: CITY-WIDE RISK ASSESSMENT
ITEM
NUM
DEPARTMENT CITY SERVICE AREA CORE SERVICE/FUND/AUDIT SUBJECT
PROPOSED
EXPENDITURES
S
C
O
R
E
PROPOSED
REVENUES
S
C
O
R
E
PROPOSED
NUMBER OF
STAFF
S
C
O
R
E
DASHBOARD
ITEM
BLANK = NO
1 = MET TARGET
2 = DID NOT
S
C
O
R
E
BEG. FUND
BALANCE
S
C
O
R
E
FUND
TYPE
S
C
O
R
E
PENDING
AUDIT
REQUEST
S
C
O
R
E
DATE OF
LAST
AUDIT
S
C
O
R
E
TOTAL
SCORE
89 CITY CLERK STRATEGIC SUPPORT STRATEGIC SUPPORT 3,923,736 5 25,000 0 2.00 1 0 0 GEN 10 0 2019 2 60 63 FINANCE STRATEGIC SUPPORT FINANCIAL REPORTING 3,715,937 5 0 18.63 3 0 0 GEN 10 0 2022 0 60 162 FINANCE CITY-WIDE CASH RESERVE FUND (002) 0 0 100 0 0 0 6,217 0 SPEC 3 0 10 56 171 ECON DEVMT COMM & ECON DEVMT ECON DEVMT ADMINISTRATION LOAN FUND (444) 0 0 125 0 0 0 7,270 0 SPEC 3 0 10 56 172 POLICE PUBLIC SAFETY FEDWARD BYRNE MEMORIAL JAG TRUST FUND (474) 0 0 0 0 0 0 30,750 0 SPEC 3 0 10 56 174 POLICE PUBLIC SAFETY FEDERAL DRUG FORFEITURE FUND (419) 0 0 0 0 0 0 9,416 0 SPEC 3 0 10 56 169 CITY-WIDE CITY-WIDE CORONAVIRUS RELIEF FUND (401) 0 0 0 0 0 0 0 0 SPEC 3 0 10 56 51 AIRPORT TRANSPORT & AVIATION AIRPORT BUSINESS DEVELOPMENT 3,578,131 5 0 8.00 1 0 0 SPEC 3 0 2017 4 56 93 RETIREMENT STRATEGIC SUPPORT STRATEGIC SUPPORT 2,946,834 5 0 14.20 2 0 0 SPEC 3 0 2018 3 56 20 COMM ENERGY ENVIRON & UTILITY SVCS STRATEGIC SUPPORT 11,718,923 7 0 17.00 3 0 0 SPEC 3 0 2021 0 56 86 CITY AUDITOR STRATEGIC SUPPORT AUDIT SERVICES 3,304,666 5 0 13.00 2 0 0 GEN 10 0 2021 0 55 137 LIBRARY CAPITAL PROGRAM LIBRARY CAPITAL PROGRAM 6,570,000 6 0 0 0 13,942,837 7 CAP 5 0 2021 0 54 3 ECON DEVMT COMM & ECON DEVMT REAL ESTATE SERVICES 2,909,886 5 0 4.00 1 0 0 GEN 10 0 2021 0 50 157 HUMAN RESOURCES STRATEGIC SUPPORT BENEFIT - LIFE INSURANCE FUND (156) 1,795,602 4 481,510 2 0 0 233,960 2 SPEC 3 0 2019 2 50 120 CITY-WIDE CAPITAL PROGRAM REVENUE FROM FEDERAL GOVERNMENT 0 0 42,762,000 8 0 0 0 CAP 5 0 2022 0 50 167 ECON DEVMT COMM & ECON DEVMT CONV & CULTURAL AFFAIRS FUND (536) 12,284,000 7 75,000 0 0 0 1,240,413 4 SPEC 3 0 2021 0 49 158 HUMAN RESOURCES STRATEGIC SUPPORT BENEFIT - UNEMPLOYMENT INSURANCE FUND (157) 719,093 3 20,000 0 0 0 2,176,150 5 SPEC 3 0 2019 2 41 114 GENERAL FUND REVENUE REVENUE FROM FEDERAL GOVERNMENT 0 0 470,714 2 0 0 0 GEN 10 0 2022 0 30
SCORING TABLES
PROPOSED
EXPENDITURES
PROPOSED
REVENUES
BEG. FUND BALANCE FUND TYPE AUDIT REQUEST*
DATE OF LAST
AUDIT
0 0 0 0 0 0 0 0 <2009 10
100,000 1 100,000 1 1 1 blank 0 100,000 1 SPEC 3 NO 0 2010 9 200,000 2 200,000 2 5 1 1 5 200,000 2 YES 10 2011 8
500,000 3 500,000 3 10 2 2 10 500,000 3 CAP 5 2012 7
1,000,000 4 1,000,000 4 15 3 1,000,000 4 2013 6
2,000,000 5 2,000,000 5 20 4 2,000,000 5 MIX 7 2016 5
5,000,000 6 5,000,000 6 30 5 5,000,000 6 2017 4
10,000,000 7 10,000,000 7 40 6 10,000,000 7 2018 3
20,000,000 8 20,000,000 8 55 7 20,000,000 8 GEN 10 2019 2 50,000,000 9 50,000,000 9 75 8 50,000,000 9 2020 1
100,000,000 10 100,000,000 10 100 9 100,000,000 10 2021 0 MORE 10 MORE 10 500 10 MORE 10 2022 0
MORE 10
*since 2016
NUMBER OF
STAFF
DASHBOARD ITEM*
* 1 is yes and met target, 2
is yes and did not meet
target
A - 4