TO: Rules & Open Government Committee FROM: Joe Rois,
City Auditor
SUBJECT: CITY AUDITOR’S FISCAL YEAR DATE: July 14, 2023 2023-24 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) 2023-24 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 2023-24.
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 2023-24 expenditures, estimated FY 2023-24 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 2023-24 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; Housing; Parks, Recreation and Neighborhood Services: Planning, Building and Code Enforcement; and Transportation. The work plan also includes two audits that may cover multiple departments. These are the audit of language accessibility (#5) and access to services to marginalized communities (#16). 1 For more information see https://sanjose.legistar.com/LegislationDetail.aspx?ID=4700466&GUID=E5EDF9DA-6660-4DF9- 90C9-A5720C35F33C&Options=&Search=
Rules and Open Government Committee
City Auditor’s Fiscal Year 2023-24 Work Plan
Each audit listed includes a tentative, high-level objective that will be refined during the scoping phase of the audit project.
Audits in process:
1. Integrated Waste Management Enforcement Program – 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) Target date: Sep-2023
2. Performance measure reviews – Recurring projects to assess the validity and usefulness of performance metrics by City departments, programs, or City Service Areas. The first review is related to the Housing Department. 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: Sep-2023
3. Building Permitting – Assess the timeliness of the building permit process for single-family residential additions or alterations, including accessory structures. (Councilmember request) Target date: Oct-2023
4. 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) Target date: Nov-2023
5. Language Accessibility – Assess City communications for compliance with the City’s Language Equity Policy. (City Manager’s Office Lead and Manage the Organization core service ranked high on the Citywide risk assessment) Target date: Dec-2023
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-2023 and Mar-2024.
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, 2022. Target date: Nov-2023.
8. Biennial peer review for FYs 2021-22 and 2022-23 (contracted audit service) – The City Charter requires a performance audit of the Office of the City Auditor be conducted at least once every two years. To fulfill this requirement, the Office participates in the Association of Local Government Auditors’ peer review program. The last peer review was conducted in 2021. Target date: Nov-2023
9. Annual Services Report (on-going) – 16th 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-2023.
Rules and Open Government Committee
City Auditor’s Fiscal Year 2023-24 Work Plan
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, 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-2023.
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 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-2023.
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-2023 and Mar-2024.
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, 2023. Target date: Nov-2023.
New projects:
14. Office of Retirement Services – Review and compare governance structures and administrative oversight among California government pension systems. (open audit request, retirement funds rank high on Citywide risk assessment)
15. Access to and use of critical services by traditionally marginalized communities – Assess and provide recommendations related to departmental efforts around progress on Racial Equity Action Plans, resources available for equity-related work, collection of data on participants or parties impacted by services, and/or other related areas. (Mayor provided direction to explore an audit scope in this area in the March Budget Message)
16. Encumbrances – Review encumbrances for compliance with the City’s Encumbrance Policy (CPM
5.1.12). The General Fund had a $53 million Encumbrance Reserve in the FY 2023-24 Proposed Operating Budget. This is nearly 40 percent higher than five years ago. (outstanding request from a resident)
17. Traffic signal and streetlight maintenance – Assess timeliness and procedures for responses to traffic signal and streetlight malfunctions. According to the FY 2023-24 Proposed Operating Budget, in FY 2022-23, 30 percent of traffic signal malfunctions were responded to within time targets, and 65 percent of streetlight malfunctions were repaired with time targets. (traffic maintenance ranked high on Citywide risk assessment)
18. Tenant Protection Ordinance – Review the assessment and use of Tenant Protection Ordinance fees. (Councilmember request)
19. Park in-lieu fees – Assessment of collection, tracking, and use of park in-lieu fees. (outstanding requests from resident and former Mayor)
20. Police overtime follow up report – Assess controls around overtime in the Police Department.
This is a follow up to the City Auditor’s 2016 Police Overtime and 2021 Police Staffing, Expenditures, and Workload audits. (outstanding audit request)
Rules and Open Government Committee
City Auditor’s Fiscal Year 2023-24 Work Plan
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 2022-23 work plan that would otherwise be carried over:
1. Our City Forest – Audit the expenditure of City funding and service delivery under the terms of grant agreements with the City. During FY 2022-23, the City contracted with additional contractors for tree planting.
We recommend deferring this audit and include the additional contractors in a future audit around the cost of tree planting and performance under these agreements.
2. 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. The City Manager’s Office has begun reviewing and revising performance metrics. We recommend deferring this work until the City Manager’s Office has completed its review, and then restart this project.
Additional items considered but not recommended at this time include:
3. 311 service delivery and tracking (outstanding request)
4. Animal Services (multiple requests from residents and Councilmember)
5. Awards of grants to non-profits (Councilmember request)
6. Beautify SJ worker safety (outstanding Councilmember request)
7. Billboard Policy (resident request)
8. City Clerk – contract processing (outstanding request)
9. City Clerk – public meeting language support (outstanding request)
10. Code Enforcement (Mayor request)
11. Employee recruitment and retention (outstanding Councilmember request)
12. Environmental services – planning around critical infrastructure/emergency management (outstanding request)
13. Environmental services – communications (outstanding request)
14. Fire emergency response (ranked high on the Citywide risk assessment)
15. Inclusionary housing fees (Councilmember request)
16. Pedestrian and bicycle safety (Transportation Safety ranked high on Citywide risk assessment)
17. Public records request management (outstanding resident request)
18. Raging Waters contract compliance (Councilmember request)
19. Vehicle abatement follow up report (request from resident)
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 Rules and Open Government Committee
City Auditor’s Fiscal Year 2023-24 Work Plan
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
S
C
O
R
E
PROPOSED
REVENUES
S
C
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PROPOSED
NUMBER OF
STAFF
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DASHBOARD
ITEM
BLANK = NO
1 = MET TARGET
2 = DID NOT
S
C
O
R
E
BEG. FUND
BALANCE
S
C
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FUND
TYPE
S
C
O
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PENDING
AUDIT
REQUEST
(LAST 5
YEARS)
S
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DATE
OF LAST
AUDIT
S
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TOTAL
SCORE
RELATIVE WEIGHTS OF RISK FACTORS 5 3 3 2 3 2 5 5 280
187 ENVIRON SVCS ENVIRON & UTILITY SVCSINTEGRATED WASTE MGMT FUND (423) 205,108,922 10 202,899,459 10 0 2 10 32,040,384 7 SPEC 3 2020 10 2015 6 207 60 TRANSPORTATION TRANSPORT & AVIATIONTRANSPORTATION SAFETY AND OPERATIONS 15,004,595 7 0 74.25 7 2 10 0 MIX 7 2023 10 2007 10 190 28 TRANSPORTATION ENVIRON & UTILITY SVCSSANITARY SEWER MAINTENANCE 35,390,482 8 0 107.55 9 2 10 0 SPEC 3 2023 10 2010 9 188 176 RETIREMENT STRATEGIC SUPPORT FEDERATED RETIREMENT FUND (134) 261,527,500 10 171,752,000 10 0 0 2,807,262,000 10 SPEC 3 2023 10 2018 4 186 194 RETIREMENT STRATEGIC SUPPORT POLICE & FIRE RETIREMENT FUND (135) 3,111,783,000 10 201,778,000 10 0 0 4,624,117,000 10 SPEC 3 2023 10 2018 4 186 41 FIRE PUBLIC SAFETY EMERGENCY RESPONSE 263,246,866 10 0 756.20 10 2 10 0 GEN 10 2019 10 2019 3 185 90 CITY MANAGER STRATEGIC SUPPORT LEAD AND MANAGE THE ORGANIZATION 21,296,723 8 0 74.50 7 2 10 0 GEN 10 2019 10 2016 6 181 39 PUBLIC WORKS NEIGHBORHOOD SVCS ANIMAL CARE & SERVICES 13,463,689 7 0 90.57 8 2 10 0 GEN 10 2019 10 2016 6 179 189 HOUSING COMM & ECON DEVMT LOW AND MOD INCOME HOUSING ASSET FUND ( 52,078,172 9 14,500,000 7 0 1 5 105,699,307 9 SPEC 3 2020 10 2018 4 179 21 ENVIRON SVCS ENVIRON & UTILITY SVCSRECYCLING & GARBAGE SERVICES 200,063,563 10 0 40.00 6 2 10 0 SPEC 3 2020 10 2015 6 174 58 TRANSPORTATION TRANSPORT & AVIATIONTRAFFIC MAINTENANCE 18,408,202 7 0 47.65 6 0 0 GEN 10 2023 10 2007 10 173 33 PARKS, RECREATION, & NEIGHBORHOOD SVCS NEIGHBORHOOD SVCS PARKS MAINTENANCE AND OPERATIONS 60,114,504 9 0 370.48 9 2 10 0 GEN 10 2019 10 2020 2 172 49 POLICE PUBLIC SAFETY RESPOND TO CALLS FOR SERVICE AND PATROL SU 331,863,325 10 0 1,119.50 10 2 10 0 GEN 10 2019 10 2022 0 170 147 ENVIRON SVCS CAPITAL PROGRAM WATER UTILITY SYSTEM CAPITAL PROGRAM 55,207,504 9 0 0 0 4,917,783 4 CAP 5 2023 10 2006 10 167 99 GENERAL FUND CITY-WIDE ENCUMBRANCE RESERVE 53,352,941 9 0 0 0 0 GEN 10 2019 10 10 165 2 ECON DEVMT COMM & ECON DEVMT BUSINESS DEVELOPMENT AND ECONOMIC STRATE 9,902,737 6 0 17.00 3 2 10 0 GEN 10 2022 10 2013 7 164 27 ENVIRON SVCS ENVIRON & UTILITY SVCSSTRATEGIC SUPPORT 39,957,907 8 5,098,324 6 78.00 8 0 0 SPEC 3 2023 10 2017 5 163 182 HOUSING COMM & ECON DEVMT HOME INVEST PARTNER PROG TRUST FUND (445) 12,224,849 7 16,067,883 7 0 0 5,773,138 5 SPEC 3 2020 10 2014 7 162 50 POLICE PUBLIC SAFETY STRATEGIC SUPPORT AND OTHER 68,411,651 9 5,736,014 6 216.50 9 0 0 GEN 10 2018 10 2022 0 160 80 PUBLIC WORKS STRATEGIC SUPPORT STRATEGIC SUPPORT 52,632,302 9 17,682,540 7 76.50 8 0 0 MIX 7 2019 10 2021 1 159 186 HOUSING COMM & ECON DEVMT INCLUSIONARY FEE FUND (451) 451,231 2 8,970,000 6 0 0 74,389,000 8 SPEC 3 2019 10 10 158 69 HUMAN RESOURCES STRATEGIC SUPPORT EMPLOYMENT SERVICES 4,796,349 5 0 26.50 4 2 10 0 GEN 10 2019 10 2015 6 157 36 PARKS, RECREATION, & NEIGHBORHOOD SVCS NEIGHBORHOOD SVCS COMMUNITY SERVICES 36,154,152 8 0 141.15 9 2 10 0 GEN 10 2019 10 2023 0 157 203 ENVIRON SVCS ENVIRON & UTILITY SVCSSJ/SC TREATMENT PLANT OPERATING FUND (513) 129,861,719 10 51,898,636 9 0 1 5 67,240,481 8 SPEC 3 0 2012 8 157 32 LIBRARY NEIGHBORHOOD SVCS STRATEGIC SUPPORT 12,297,216 7 51,000 0 55.19 7 0 0 GEN 10 2022 10 2016 6 156 146 ENVIRON SVCS CAPITAL PROGRAM WATER POLLUTION CONTROL CAPITAL PROGRAM 121,006,000 10 0 0 0 2,035,987 3 CAP 5 2023 10 2013 7 154 71 HUMAN RESOURCES STRATEGIC SUPPORT TRAINING AND DEVELOPMENT 1,807,997 4 0 6.00 1 1 5 0 GEN 10 2019 10 10 153 191 HOUSING COMM & ECON DEVMT MULTI-SOURCE HOUSING FUND (448) 25,677,949 8 4,886,443 5 0 0 42,242,474 7 SPEC 3 2020 10 2018 4 152 199 HOUSING COMM & ECON DEVMT RENT STABILIZATION PROGRAM FEE FUND (450) 4,405,900 5 4,738,015 5 0 0 594,442 2 SPEC 3 2023 10 10 152 38 PLANNING, BUILDING, & CODE ENFORCEMENT NEIGHBORHOOD SVCS CODE ENFORCEMENT 13,827,654 7 0 71.31 7 2 10 0 GEN 10 2019 10 2021 1 151 65 FINANCE STRATEGIC SUPPORT REVENUE MANAGEMENT 8,141,050 6 407,053 2 38.99 5 0 0 MIX 7 2020 10 2014 7 150 205 ENVIRON SVCS ENVIRON & UTILITY SVCSSEWER SERVICE & USE CHARGE FUND (541) 44,266,333 8 187,002,617 10 0 2 10 77,169,137 8 SPEC 3 0 2016 6 150 34 PARKS, RECREATION, & NEIGHBORHOOD SVCS NEIGHBORHOOD SVCS COMMUNITY FACILITIES DEVMT 7,624,228 6 0 40.06 6 0 0 GEN 10 2020 10 2015 6 148 30 LIBRARY NEIGHBORHOOD SVCS ACCESS TO INFO, MATERIALS, & DIGITAL RESOURC 42,498,545 8 0 326.62 9 1 5 0 GEN 10 2021 10 2022 0 147 35 PARKS, RECREATION, & NEIGHBORHOOD SVCS NEIGHBORHOOD SVCS RECREATION SERVICES 32,966,027 8 0 261.73 9 1 5 0 GEN 10 2018 10 2022 0 147 79 PUBLIC WORKS STRATEGIC SUPPORT PLAN, DESIGN, & CONSTRUCT PUBLIC FACILITIES & 48,776,492 8 0 253.00 9 0 0 CAP 5 2019 10 2018 4 147 180 TRANSPORTATION TRANSPORT & AVIATIONGENERAL PURPOSE PARKING FUND (533) 12,443,588 7 15,150,000 7 0 0 8,357,068 5 SPEC 3 2019 10 2018 4 147 151 AIRPORT TRANSPORT & AVIATIONAIRPORT MAINT & OPERATION FUND (523) 105,011,852 10 0 0 0 2 10 41,652,750 7 SPEC 3 0 10 147 193 PLANNING, BUILDING, & CODE ENFORCEMENT COMM & ECON DEVMT PLANNING DEVELOPMENT FEE PROGRAM FUND 8,593,134 6 7,770,152 6 0 2 10 4,031,176 4 SPEC 3 2019 10 2020 2 146 1 ECON DEVMT COMM & ECON DEVMT ARTS & CULTURAL DEVELOPMENT 37,011,736 8 0 12 2 0 0 MIX 7 2018 10 2013 7 145 97 GENERAL FUND CITY-WIDE EARMARKED RESERVES 99,509,258 9 0 0 0 0 GEN 10 2019 10 2015 6 145 183 HOUSING COMM & ECON DEVMT HOMELESS HOUSING, ASSISTANCE, AND PREVENTIO 26,922,855 8 27,172,855 8 0 0 7,635,354 5 SPEC 3 2021 10 2020 2 145 70 HUMAN RESOURCES STRATEGIC SUPPORT HEALTH AND SAFETY 6,847,355 6 0 6.00 1 0 0 GEN 10 2022 10 2012 8 143 13 PLANNING, BUILDING, & CODE ENFORCEMENT COMM & ECON DEVMT DEV. PLAN REVIEW & BLDG CONSTRUCTION INSPE 40,029,278 8 0 192.75 9 2 10 0 SPEC 3 2018 10 2022 0 143 59 TRANSPORTATION TRANSPORT & AVIATIONTRANSPORTATION PLANNING AND PROJECT DELI 10,037,711 7 0 47.20 6 2 10 0 GEN 10 0 2004 10 143 44 IND POLICE AUDITOR PUBLIC SAFETY INDEPENDENT POLICE OVERSIGHT 1,492,429 4 0 6.50 1 0 0 GEN 10 2020 10 10 143 206 ENVIRON SVCS ENVIRON & UTILITY SVCSSOUTH BAY WATER RECYCLING OPERATING (570) 20,101,621 8 18,165,906 7 0 1 5 5,734,055 5 SPEC 3 0 10 142 98 GENERAL FUND CITY-WIDE CONTINGENCY RESERVE 47,000,000 8 0 0 0 0 GEN 10 2019 10 2015 6 140 150 AIRPORT TRANSPORT & AVIATIONAIRPORT FISCAL AGENT FUND (525) 69,404,781 9 2,500,000 5 0 0 74,322,626 8 SPEC 3 0 10 140 77 PUBLIC WORKS STRATEGIC SUPPORT FACILITIES MANAGEMENT 34,934,487 8 0 91.65 8 2 10 0 GEN 10 0 2014 7 139 26 ENVIRON SVCS ENVIRON & UTILITY SVCSWASTEWATER MANAGEMENT 103,310,646 10 0 326.31 9 2 10 0 SPEC 3 0 2013 7 138 201 COMM ENERGY ENVIRON & UTILITY SVCSSAN JOSE CLEAN ENERGY OPERATING FUND (501) 473,455,696 10 521,166,776 10 0 2 10 181,823,161 9 SPEC 3 0 2021 1 138 144 ENVIRON SVCS CAPITAL PROGRAM STORM SEWER SYSTEM CAPITAL PROGRAM 481,108 2 0 0 0 10,377,222 6 CAP 5 2023 10 10 138 37 PARKS, RECREATION, & NEIGHBORHOOD SVCS NEIGHBORHOOD SVCS STRATEGIC SUPPORT 9,691,281 6 16,801,901 7 39.56 5 0 0 GEN 10 2019 10 2023 0 136 76 INFO TECHNOLOGY STRATEGIC SUPPORT STRATEGIC SUPPORT 6,880,710 6 0 25.00 4 0 0 MIX 7 2020 10 2016 6 136 74 INFO TECHNOLOGY STRATEGIC SUPPORT BUSINESS SOLUTIONS 13,796,376 7 0 36.00 5 0 0 GEN 10 2022 10 2019 3 135 10 HOUSING COMM & ECON DEVMT NEIGH CAPITAL INVEST AND HOUSING SERVICES 28,463,251 8 0 7.60 1 0 0 SPEC 3 2020 10 2014 7 134 84 CITY ATTORNEY STRATEGIC SUPPORT LEGAL SERVICES 22,364,505 8 0 80.70 8 0 0 GEN 10 0 10 134 12 HOUSING COMM & ECON DEVMT STRATEGIC SUPPORT 14,586,342 7 6,127,470 6 35.33 5 0 0 SPEC 3 2019 10 2020 2 134 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
S
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PROPOSED
NUMBER OF
STAFF
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DASHBOARD
ITEM
BLANK = NO
1 = MET TARGET
2 = DID NOT
S
C
O
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E
BEG. FUND
BALANCE
S
C
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FUND
TYPE
S
C
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PENDING
AUDIT
REQUEST
(LAST 5
YEARS)
S
C
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DATE
OF LAST
AUDIT
S
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TOTAL
SCORE
73 INFO TECHNOLOGY STRATEGIC SUPPORT SAN JOSE 311 2,723,659 5 0 18.00 3 0 0 GEN 10 2020 10 2016 6 134 145 TRANSPORTATION CAPITAL PROGRAM TRAFFIC CAPITAL PROGRAM 234,348,794 10 0 0 0 70,504,596 8 CAP 5 0 2007 10 134 55 TRANSPORTATION TRANSPORT & AVIATIONPARKING SERVICES 22,050,070 8 0 72.84 7 0 0 SPEC 3 2019 10 2019 3 132 209 ENVIRON SVCS ENVIRON & UTILITY SVCSSTORM SEWER OPERATING FUND (446) 29,753,750 8 34,228,000 8 0 1 5 20,315,568 7 SPEC 3 0 2016 6 131 52 AIRPORT TRANSPORT & AVIATIONAIRPORT FACILITIES 39,545,438 8 0 94.00 8 1 5 0 SPEC 3 0 10 130 75 INFO TECHNOLOGY STRATEGIC SUPPORT TECHNOLOGY INFRASTRUCTURE AND OPERATIO 14,988,359 7 0 36.00 5 1 5 0 GEN 10 2020 10 2022 0 130 57 TRANSPORTATION TRANSPORT & AVIATIONSTREET LANDSCAPE MAINTENANCE 23,125,910 8 0 53.08 6 0 0 GEN 10 2021 10 2022 0 128 211 CITY-WIDE CITY-WIDE TRANSIENT OCCUPANCY TAX FUND (461) 5,193,012 6 24,055,000 8 0 0 13,922,636 6 SPEC 3 0 10 128 5 ECON DEVMT COMM & ECON DEVMT STRATEGIC SUPPORT 3,443,692 5 24,645 0 8 1 0 0 MIX 7 2021 10 2013 7 127 134 AIRPORT CAPITAL PROGRAM AIRPORT CAPITAL PROGRAM 54,232,000 9 0 0 0 20,054,055 7 CAP 5 0 10 126 142 ENVIRON SVCS CAPITAL PROGRAM SANITARY SEWER SYSTEM CAPITAL PROGRAM 50,937,000 9 0 0 0 41,075,593 7 CAP 5 0 10 126 61 TRANSPORTATION TRANSPORT & AVIATIONSTRATEGIC SUPPORT 9,957,585 6 1,971,657 4 26.97 4 0 0 GEN 10 0 10 124 67 FINANCE STRATEGIC SUPPORT STRATEGIC SUPPORT 54,024,902 9 978,385 3 14.67 2 0 0 MIX 7 0 10 124 91 CITY MANAGER STRATEGIC SUPPORT STRATEGIC SUPPORT 5,767,207 6 0 5.00 1 0 0 MIX 7 2021 10 2017 5 122 175 RETIREMENT STRATEGIC SUPPORT FEDERATED RETIREE HEALTH CARE TRUST (124) 32,601,000 8 25,451,000 8 0 0 360,791,000 9 SPEC 3 0 2017 5 122 46 POLICE PUBLIC SAFETY CRIME PREVENTION & COMMUNITY EDUCATION 7,325,439 6 0 68.67 7 0 0 GEN 10 0 10 121 64 FINANCE STRATEGIC SUPPORT PURCHASING AND RISK MANAGEMENT 7,375,280 6 0 23.00 4 0 0 MIX 7 2021 10 2019 3 121 40 CITY MANAGER PUBLIC SAFETY CITY-WIDE EMERGENCY MANAGEMENT 3,016,272 5 0 12.00 2 1 5 0 GEN 10 2018 10 2020 2 121 214 ECON DEVMT COMM & ECON DEVMT WORKFORCE DEVELOPMENT FUND (290) 10,425,756 7 10,425,756 7 0 0 1,302,413 3 SPEC 3 0 10 121 159 PLANNING, BUILDING, & CODE ENFORCEMENT COMM & ECON DEVMT BUILDING DEVELOPOMENT FEE PROGRAM FUND (2 41,755,500 8 39,028,697 8 0 2 10 33,332,753 7 SPEC 3 0 2020 2 121 94 GENERAL FUND CITY-WIDE CITY-WIDE EXPENSES 126,550,650 10 0 0 0 0 GEN 10 0 10 120 9 HOUSING NEIGHBORHOOD SVCS HOMELESS INTERVENTIONS AND SOLUTIONS 79,363,426 9 0 18.00 3 0 0 SPEC 3 2019 10 2020 2 120 11 HOUSING COMM & ECON DEVMT RENT STABILIZATION AND TENANT PROTECTION 3,450,336 5 0 18.07 3 0 0 SPEC 3 2020 10 2016 6 120 62 FINANCE STRATEGIC SUPPORT DISBURSEMENTS 2,980,546 5 0 16.36 3 0 0 GEN 10 2021 10 2019 3 119 88 CITY CLERK STRATEGIC SUPPORT CITY CLERK SERVICES 3,690,850 5 0 17.00 3 0 0 GEN 10 2018 10 2019 3 119 165 CITY-WIDE COMM & ECON DEVMT COMM DEVMT BLOCK GRANT FUND (441) 9,578,632 6 8,500,201 6 0 0 7,890,370 5 SPEC 3 0 2007 10 119 166 CITY-WIDE COMM & ECON DEVMT COMM FACILITIES DISTRICT FUNDS 5,638,701 6 4,985,300 5 0 0 6,354,332 5 SPEC 3 0 10 116 190 TRANSPORTATION TRANSPORT & AVIATIONMAINTENANCE DISTRICT FUNDS 5,638,701 6 4,985,000 5 0 0 6,354,332 5 SPEC 3 0 10 116 16 PUBLIC WORKS COMM & ECON DEVMT REGULATE/FACILITATE PRIVATE DEVELOPMENT 17,150,318 7 0 82.00 8 0 0 SPEC 3 0 10 115 14 PLANNING, BUILDING, & CODE ENFORCEMENT COMM & ECON DEVMT CITYWIDE LAND USE PLANNING 7,722,598 6 0 33.59 5 0 0 GEN 10 0 10 115 8 HOUSING COMM & ECON DEVMT AFFORDABLE HOUSING PRODUCTION AND PRESE 43,276,684 8 0 19.00 3 1 5 0 SPEC 3 0 2002 10 115 168 ECON DEVMT COMM & ECON DEVMT CONV CENTER FACILITIES DISTRICT REV FUND (79 10,162,000 7 100,000 1 0 0 27,978,378 7 SPEC 3 0 10 115 4 ECON DEVMT COMM & ECON DEVMT REGIONAL WORKFORCE DEVELOPMENT 11,902,082 7 0 20 4 1 5 0 SPEC 3 2022 10 2022 0 113 185 CITY-WIDE CITY-WIDE ICE CENTRE REVENUE FUND (432) 7,489,088 6 7,600,610 6 0 0 1,580,675 3 SPEC 3 0 10 113 152 AIRPORT TRANSPORT & AVIATIONAIRPORT REVENUE FUND (521) 0 0 237,539,741 10 0 0 113,382,910 9 SPEC 3 0 10 113 48 POLICE PUBLIC SAFETY REGULATORY SERVICES 5,047,343 6 0 23.00 4 0 0 GEN 10 2021 10 2022 0 112 53 AIRPORT TRANSPORT & AVIATIONAIRPORT OPERATIONS 36,758,387 8 0 67.00 7 2 10 0 SPEC 3 0 2017 5 112 164 PLANNING, BUILDING, & CODE ENFORCEMENT COMM & ECON DEVMT CITYWIDE PLANNING FEE PROGRAM FUND (239) 4,723,720 5 3,866,281 5 0 0 5,449,443 5 SPEC 3 0 10 111 95 GENERAL FUND CITY-WIDE CAPITAL CONTRIBUTIONS 27,900,000 8 0 0 0 0 GEN 10 0 10 110 96 GENERAL FUND CITY-WIDE TRANSFERS TO OTHER FUNDS 30,841,041 8 0 0 0 0 GEN 10 0 10 110 170 CITY-WIDE COMM & ECON DEVMT DOWNTOWN PROP & BUS IMPR DIST FUND (302) 5,242,071 6 4,090,524 5 0 0 2,447,648 3 SPEC 3 0 10 110 143 PUBLIC WORKS CAPITAL PROGRAM SERVICE YARDS CAPITAL PROGRAM 11,466,000 7 0 0 0 8,020,168 5 CAP 5 0 10 110 24 ENVIRON SVCS ENVIRON & UTILITY SVCSSTORMWATER MANAGEMENT 10,283,253 7 0 41.60 6 2 10 0 SPEC 3 0 2016 6 109 51 AIRPORT TRANSPORT & AVIATIONAIRPORT MARKETING AND COMMUNICATIONS 3,745,992 5 0 8.00 1 0 0 SPEC 3 2023 10 2017 5 109 139 TRANSPORTATION CAPITAL PROGRAM PARKING CAPITAL PROGRAM 7,825,000 6 0 0 0 16,188,210 6 CAP 5 0 10 108 31 LIBRARY NEIGHBORHOOD SVCS LITERACY AND LEARNING 4,588,404 5 0 23.36 4 0 0 GEN 10 2021 10 2022 0 107 81 MAYOR & COUNCIL STRATEGIC SUPPORT OFFICE OF THE MAYOR 4,884,455 5 0 27.00 4 0 0 GEN 10 0 10 107 56 TRANSPORTATION TRANSPORT & AVIATIONPAVEMENT MAINTENANCE 11,274,293 7 0 66.30 7 1 5 0 CAP 5 0 2016 6 106 140 PARKS, RECREATION, & NEIGHBORHOOD SVCS CAPITAL PROGRAM PARKS AND COMM FACILITIES CAPITAL PROGRAM 49,331,977 8 0 0 0 0 CAP 5 2020 10 2021 1 105 184 HOUSING COMM & ECON DEVMT HOUSING TRUST FUND (440) 2,868,817 5 1,418,000 4 0 0 3,625,676 4 SPEC 3 0 10 105 200 CITY-WIDE CITY-WIDE SAN JOSE ARENA CAPITAL RESERVE FUND (459) 3,720,000 5 1,505,000 4 0 0 3,028,329 4 SPEC 3 0 10 105 160 PLANNING, BUILDING, & CODE ENFORCEMENT BUILDING HOMES AND JOBS ACTS FUND 6,876,063 6 6,906,063 6 0 0 70,231 0 SPEC 3 0 10 104 66 FINANCE STRATEGIC SUPPORT DEBT AND TREASURY MANAGEMENT 5,819,562 6 72,500,000 9 23.56 4 1 5 0 MIX 7 0 2020 2 103 42 FIRE PUBLIC SAFETY FIRE PREVENTION 8,903,261 6 0 28.99 4 0 0 GEN 10 0 2012 8 102 163 FINANCE CITY-WIDE CITY HALL DEBT SERVICE FUND (210) 25,209,000 8 100,000 1 0 0 417,063 1 SPEC 3 0 10 102 23 ENVIRON SVCS ENVIRON & UTILITY SVCSRECYCLED WATER MANAGEMENT 27,865,532 8 0 30.04 5 1 5 0 SPEC 3 0 2016 6 101 213 ENVIRON SVCS ENVIRON & UTILITY SVCSWATER UTILITY FUND (515) 58,003,161 9 73,763,694 9 0 0 14,585,563 6 SPEC 3 0 2021 1 101 178 RETIREMENT STRATEGIC SUPPORT FIRE RETIREE HEALTH CARE TRUST FUND (126) 3,347,000 5 6,702,000 6 0 0 106,254,000 9 SPEC 3 0 2017 5 101 101 GENERAL FUND REVENUE PROPERTY TAX 0 0 460,400,000 10 0 0 0 GEN 10 0 10 100 82 MAYOR & COUNCIL STRATEGIC SUPPORT CITY COUNCIL 9,868,120 6 0 0 0 0 GEN 10 0 10 100 148 HOUSING COMM & ECON DEVMT AFFORDABLE HOUSING IMPACT FEE FUND (452) 219,466 2 1,040,000 4 0 1 5 4,778,254 4 SPEC 3 0 10 100 43 FIRE PUBLIC SAFETY STRATEGIC SUPPORT 24,355,584 8 8,940,600 6 35.94 5 0 0 GEN 10 0 2021 1 98 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
(LAST 5
YEARS)
S
C
O
R
E
DATE
OF LAST
AUDIT
S
C
O
R
E
TOTAL
SCORE
104 GENERAL FUND REVENUE FRANCHISE FEES 0 0 51,825,008 9 0 0 0 GEN 10 0 2008 10 97 107 GENERAL FUND REVENUE BUSINESS TAXES 0 0 87,500,000 9 0 0 0 GEN 10 0 10 97 108 GENERAL FUND REVENUE REAL PROPERTY TRANSFER TAX 0 0 65,000,000 9 0 0 0 GEN 10 0 10 97 85 CITY ATTORNEY STRATEGIC SUPPORT STRATEGIC SUPPORT 8,921,188 6 0 7.80 1 0 0 MIX 7 0 10 97 47 POLICE PUBLIC SAFETY INVESTIGATIVE SERVICES 99,559,918 9 0 321.50 9 0 0 GEN 10 0 2021 1 97 54 AIRPORT TRANSPORT & AVIATIONSTRATEGIC SUPPORT AND OTHER 96,113,352 9 0 59.00 7 0 0 SPEC 3 0 2017 5 97 204 ENVIRON SVCS ENVIRON & UTILITY SVCSSEWAGE TRMT PLANT CONNECT FEE FUND (539) 640,351 3 2,664,000 5 0 0 22,426,914 7 SPEC 3 0 2012 8 97 161 ECON DEVMT COMM & ECON DEVMT BUSINESS IMPROVEMENT DISTRICT FUND (351) 3,960,328 5 3,928,018 5 0 0 19,673 0 SPEC 3 0 10 96 72 HUMAN RESOURCES STRATEGIC SUPPORT STRATEGIC SUPPORT 4,572,923 5 0 11.00 2 0 0 MIX 7 0 10 95 106 GENERAL FUND REVENUE TELEPHONE LINE TAX 0 0 22,000,000 8 0 0 0 GEN 10 0 2008 10 94 109 GENERAL FUND REVENUE LICENSES AND PERMITS 0 0 21,920,622 8 0 0 0 GEN 10 0 10 94 115 GENERAL FUND REVENUE FEES, RATES, AND CHARGES 0 0 22,377,680 8 0 0 0 GEN 10 0 10 94 118 GENERAL FUND REVENUE TRANSFERS 0 0 29,582,087 8 0 0 0 GEN 10 0 10 94 15 PLANNING, BUILDING, & CODE ENFORCEMENT COMM & ECON DEVMT STRATEGIC SUPPORT 10,881,239 7 59,678,629 9 23.35 4 0 0 MIX 7 0 2021 1 93 18 COMM ENERGY ENVIRON & UTILITY SVCSCOMM ENERGY CUSTOMER SUPPORT 8,302,563 6 0 10.00 2 0 0 SPEC 3 0 10 92 25 ENVIRON SVCS ENVIRON & UTILITY SVCSSUSTAINABILITY AND ENVIRONMENTAL HEALTH 7,651,436 6 0 34.10 5 0 0 SPEC 3 0 2012 8 91 103 GENERAL FUND REVENUE TRANSIENT OCCUPANCY TAX 0 0 16,000,000 7 0 0 0 GEN 10 0 10 91 111 GENERAL FUND REVENUE REVENUE FROM MONEY AND PROPERTY 0 0 14,864,000 7 0 0 0 GEN 10 0 10 91 112 GENERAL FUND REVENUE REVENUE FROM LOCAL AGENCIES 0 0 16,946,171 7 0 0 0 GEN 10 0 10 91 113 GENERAL FUND REVENUE REVENUE FROM STATE GOVERNMENT 0 0 17,811,658 7 0 0 0 GEN 10 0 10 91 119 GENERAL FUND REVENUE REIMBURSEMENTS FOR SERVICES 0 0 17,831,102 7 0 0 0 GEN 10 0 10 91 29 TRANSPORTATION ENVIRON & UTILITY SVCSSTORM SEWER MAINTENANCE 10,702,762 7 0 41.66 6 0 0 SPEC 3 0 2016 6 89 154 CITY-WIDE COMM & ECON DEVMT AMERICAN RESCUE PLAN FUND (402) 690,978 3 0 0 0 0 13,528,268 6 SPEC 3 0 10 89 141 POLICE CAPITAL PROGRAM PUBLIC SAFETY CAPITAL PROGRAM 101,845,870 10 0 0 0 98,195,030 8 CAP 5 0 2021 1 89 116 GENERAL FUND REVENUE OTHER REVENUE 0 0 9,980,167 6 0 0 0 GEN 10 0 10 88 121 CITY-WIDE CAPITAL PROGRAM REVENUE FROM STATE GOVERNMENT 0 0 85,081,617 9 0 0 0 CAP 5 0 10 87 7 HOUSING COMM & ECON DEVMT AFFORDABLE HOUSING PORTFOLIO MGMT 4,199,441 5 0 11.50 2 0 0 SPEC 3 0 2002 10 87 196 PUBLIC WORKS COMM & ECON DEVMT PUBLIC WORKS DEVELOPMENT FEE PROGRAM FUN 16,612,484 7 15,425,000 7 0 0 5,468,293 5 SPEC 3 0 2020 2 87 68 HUMAN RESOURCES STRATEGIC SUPPORT EMPLOYEE BENEFITS 108,184,222 10 0 12.00 2 0 0 MIX 7 0 2019 3 85 153 AIRPORT TRANSPORT & AVIATIONAIRPORT SURPLUS REVENUE FUND (524) 1,000,000 4 30,385 0 0 0 1,155,811 3 SPEC 3 0 10 85 181 CITY-WIDE CITY-WIDE GIFT TRUST FUND (139) 1,060,781 4 0 0 0 0 1,723,735 3 SPEC 3 0 10 85 122 CITY-WIDE CAPITAL PROGRAM REVENUE FROM WPCP USER AGENCIES 0 0 27,528,000 8 0 0 0 CAP 5 0 10 84 124 CITY-WIDE CAPITAL PROGRAM REVENUE FROM OTHER AGENCIES 0 0 38,419,000 8 0 0 0 CAP 5 0 10 84 127 CITY-WIDE CAPITAL PROGRAM CONSTRUCTION AND CONVEYANCE TAX 0 0 40,000,000 8 0 0 0 CAP 5 0 10 84 132 CITY-WIDE CAPITAL PROGRAM OTHER TAXES, FEES AND CHARGES 0 0 26,900,000 8 0 0 0 CAP 5 0 10 84 19 COMM ENERGY ENVIRON & UTILITY SVCSCOMM ENERGY COMMUNITY PROGRAMMING 3,887,248 5 0 4.00 1 0 0 SPEC 3 0 10 84 17 COMM ENERGY ENVIRON & UTILITY SVCSPROVIDING CLEAN ENERGY 427,432,821 10 0 20.00 4 1 5 0 SPEC 3 0 2021 1 83 207 PARKS, RECREATION, & NEIGHBORHOOD SVCS COMM & ECON DEVMT ST JAMES PARK MANAGEMENT DISTRICT FUND (345 720,988 3 36,000 0 0 0 4,497,854 4 SPEC 3 0 10 83 117 GENERAL FUND REVENUE OVERHEAD REIMBURSEMENTS 0 0 78,154,889 9 0 0 0 GEN 10 0 2013 7 82 110 GENERAL FUND REVENUE FINES, FORFEITURES, AND PENALTIES 0 0 15,080,000 7 0 0 0 GEN 10 0 2011 8 81 125 CITY-WIDE CAPITAL PROGRAM BUILDING AND STRUCTURE CONSTRUCTION TAX 0 0 19,000,000 7 0 0 0 CAP 5 0 10 81 126 CITY-WIDE CAPITAL PROGRAM CONSTRUCTION EXCISE TAX 0 0 15,000,000 7 0 0 0 CAP 5 0 10 81 177 FIRE COMM & ECON DEVMT FIRE DEVELOPMENT FEE PROGRAM FUND (240) 10,264,630 7 8,975,600 6 0 0 2,568,647 4 SPEC 3 0 2020 2 81 100 GENERAL FUND REVENUE CARRYOVER FUND BALANCE 0 0 134,817,403 10 0 0 0 GEN 10 0 2015 6 80 198 PUBLIC WORKS COMM & ECON DEVMT PUBLIC WORKS SMALL CELL PERMITTING FEE PROG 681,471 3 771,000 3 0 0 89,519 0 SPEC 3 0 10 80 136 PUBLIC WORKS CAPITAL PROGRAM DEVELOPER ASSISTED PROJECTS CAPITAL PROGRAM 1,565,000 4 0 0 0 0 CAP 5 0 2008 10 80 138 PUBLIC WORKS CAPITAL PROGRAM MUNICIPAL IMPROVEMENTS CAPITAL PROGRAM 18,253,000 7 0 0 0 5,856,235 5 CAP 5 0 2018 4 80 188 LIBRARY NEIGHBORHOOD SVCS LIBRARY PARCEL TAX FUND (418) 11,099,027 7 10,666,079 7 0 0 2,810,630 4 SPEC 3 0 2021 1 79 195 RETIREMENT STRATEGIC SUPPORT POLICE RETIREE HEALTH CARE TRUST (125) 81,000 0 11,460,000 7 0 0 182,321,000 9 SPEC 3 0 2017 5 79 87 CITY AUDITOR STRATEGIC SUPPORT STRATEGIC SUPPORT 184,872 1 0 1.00 1 0 0 GEN 10 0 10 78 212 PUBLIC WORKS STRATEGIC SUPPORT VEHICLE MAINT & OPERATIONS FUND (552) 36,112,281 8 112,000 1 0 1 5 1,800,667 3 SPEC 3 0 2020 2 78 78 PUBLIC WORKS STRATEGIC SUPPORT FLEET & EQUIPMENT SERVICES 36,156,142 8 0 74.55 7 1 5 0 SPEC 3 0 2022 0 77 179 TRANSPORTATION TRANSPORT & AVIATIONGAS TAX MAINT & CONST FUNDS (409-411) 0 0 17,000,000 7 0 0 0 0 SPEC 3 0 10 77 45 IND POLICE AUDITOR PUBLIC SAFETY STRATEGIC SUPPORT 136,175 1 0 0.50 0 0 0 GEN 10 0 10 75 155 HUMAN RESOURCES STRATEGIC SUPPORT BENEFIT FUND (160) 91,868,029 9 5,000 0 0 0 1,192,574 3 SPEC 3 0 2019 3 75 197 PUBLIC WORKS STRATEGIC SUPPORT PUBLIC WORKS PROGRAM SUPPORT FUND (150) 22,559,998 8 25,000 0 0 0 1,538,934 3 SPEC 3 0 2018 4 75 149 AIRPORT TRANSPORT & AVIATIONAIRPORT CUST FACILITY & TRANS FEE FUND (519) 2,340,960 5 17,524,614 7 0 0 15,393,292 6 SPEC 3 0 2021 1 75 22 ENVIRON SVCS ENVIRON & UTILITY SVCSPOTABLE WATER DELIVERY 53,202,695 9 0 40.95 6 0 0 SPEC 3 0 2021 1 74 156 HUMAN RESOURCES STRATEGIC SUPPORT BENEFIT - DENTAL INSURANCE FUND (155) 13,108,848 7 365,606 2 0 0 3,127,041 4 SPEC 3 0 2019 3 74 133 CITY-WIDE CAPITAL PROGRAM DEVELOPER CONTRIBUTIONS 0 0 1,260,000 4 0 0 0 CAP 5 0 10 72 83 MAYOR & COUNCIL STRATEGIC SUPPORT COUNCIL GENERAL 49,670 0 0 0 0 0 GEN 10 0 10 70 129 ENVIRON SVCS CAPITAL PROGRAM SANITARY SEWER CONNECTION FEES 0 0 500,000 3 0 0 0 CAP 5 0 10 69 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
(LAST 5
YEARS)
S
C
O
R
E
DATE
OF LAST
AUDIT
S
C
O
R
E
TOTAL
SCORE
135 INFO TECHNOLOGY CAPITAL PROGRAM COMMUNICATIONS CAPITAL PROGRAM 0 0 0 0 0 2,327,799 3 CAP 5 0 10 69 92 RETIREMENT STRATEGIC SUPPORT RETIREMENT PLAN ADMINISTRATION 5,765,124 6 0 28.80 4 0 0 SPEC 3 0 2018 4 68 89 CITY CLERK STRATEGIC SUPPORT STRATEGIC SUPPORT 5,111,699 6 25,000 0 1.00 1 0 0 GEN 10 0 2019 3 68 202 ENVIRON SVCS ENVIRON & UTILITY SVCSSJ/SC TREATMENT PLANT INCOME FUND (514) 0 0 112,000 1 0 0 1,004,705 3 SPEC 3 0 10 68 210 POLICE PUBLIC SAFETY SUPPLEMENTAL LOCAL LAW ENFORCE FUND (414) 0 0 0 0 0 0 3,691,034 4 SPEC 3 0 10 68 137 LIBRARY CAPITAL PROGRAM LIBRARY CAPITAL PROGRAM 10,122,000 7 0 0 0 13,942,837 6 CAP 5 0 2021 1 68 128 CITY-WIDE CAPITAL PROGRAM RESIDENTIAL CONSTRUCTION TAX 0 0 200,000 2 0 0 0 CAP 5 0 10 66 208 POLICE PUBLIC SAFETY STATE DRUG FORFEITURE FUND (417) 0 0 0 0 0 0 1,048,907 3 SPEC 3 0 10 65 130 ENVIRON SVCS CAPITAL PROGRAM STORM DRAINAGE FEES 0 0 175,000 1 0 0 0 CAP 5 0 10 63 6 FIRE COMM & ECON DEVMT FIRE SAFETY CODE COMPLIANCE 8,298,283 6 0 34.35 5 0 0 SPEC 3 0 2020 2 61 123 CITY-WIDE CAPITAL PROGRAM REVENUE FROM SANTA CLARA 0 0 0 0 0 0 0 CAP 5 0 10 60 131 ENVIRON SVCS CAPITAL PROGRAM WATER UTILITY FEES 0 0 35,000 0 0 0 0 CAP 5 0 10 60 20 COMM ENERGY ENVIRON & UTILITY SVCSSTRATEGIC SUPPORT 31,335,857 8 0 19.00 3 0 0 SPEC 3 0 2021 1 60 172 POLICE PUBLIC SAFETY FEDWARD BYRNE MEMORIAL JAG TRUST FUND (47 0 0 0 0 0 0 331,650 1 SPEC 3 0 10 59 93 RETIREMENT STRATEGIC SUPPORT STRATEGIC SUPPORT 3,041,749 5 0 14.20 2 0 0 SPEC 3 0 2018 4 57 192 PARKS, RECREATION, & NEIGHBORHOOD SVCS NEIGHBORHOOD SVCS MUNICIPAL GOLF COURSE FUND (518) 0 0 820,000 3 0 0 2,646,493 4 SPEC 3 0 2015 6 57 162 FINANCE CITY-WIDE CASH RESERVE FUND (002) 0 0 100 0 0 0 6,384 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 56 171 ECON DEVMT COMM & ECON DEVMT ECON DEVMT ADMINISTRATION LOAN FUND (444 0 0 125 0 0 0 7,358 0 SPEC 3 0 10 56 174 POLICE PUBLIC SAFETY FEDERAL DRUG FORFEITURE FUND (419) 0 0 0 0 0 0 7,966 0 SPEC 3 0 10 56 86 CITY AUDITOR STRATEGIC SUPPORT AUDIT SERVICES 3,439,512 5 0 13.00 2 0 0 GEN 10 0 2021 1 56 167 ECON DEVMT COMM & ECON DEVMT CONV & CULTURAL AFFAIRS FUND (536) 14,514,000 7 50,000 0 0 0 5,075,163 5 SPEC 3 0 2022 0 56 102 GENERAL FUND REVENUE SALES TAX 0 0 336,400,000 10 0 0 0 GEN 10 0 2021 1 55 105 GENERAL FUND REVENUE UTILITY TAX 0 0 126,550,000 10 0 0 0 GEN 10 0 2021 1 55 63 FINANCE STRATEGIC SUPPORT FINANCIAL REPORTING 3,734,087 5 0 18.41 3 0 0 GEN 10 0 2022 0 54 3 ECON DEVMT COMM & ECON DEVMT REAL ESTATE SERVICES 3,047,238 5 0 4 1 0 0 GEN 10 0 2021 1 53 157 HUMAN RESOURCES STRATEGIC SUPPORT BENEFIT - LIFE INSURANCE FUND (156) 1,879,134 4 486,675 2 0 0 355,805 1 SPEC 3 0 2019 3 50 173 CITY-WIDE CITY-WIDE EMERGENCY RESERVE FUND (406) 0 0 20,000 0 0 0 4,509,869 4 SPEC 3 0 2015 6 48 158 HUMAN RESOURCES STRATEGIC SUPPORT BENEFIT - UNEMPLOYMENT INSURANCE FUND (157 734,502 3 20,000 0 0 0 1,600,469 3 SPEC 3 0 2019 3 45 120 CITY-WIDE CAPITAL PROGRAM REVENUE FROM FEDERAL GOVERNMENT 0 0 48,964,000 8 0 0 0 CAP 5 0 2022 0 34 114 GENERAL FUND REVENUE REVENUE FROM FEDERAL GOVERNMENT 0 0 403,000 2 0 0 0 GEN 10 0 2022 0 26
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 <2008 10
100,000 1 100,000 1 1 1 blank 0 250,000 1 SPEC 3 NO 0 2009 9 200,000 2 200,000 2 5 1 1 5 500,000 2 YES 10 2011 8
500,000 3 500,000 3 10 2 2 10 1,000,000 3 CAP 5 2013 7
1,000,000 4 1,000,000 4 15 3 2,500,000 4 2015 6
2,000,000 5 2,000,000 5 20 4 5,000,000 5 MIX 7 2017 5
5,000,000 6 5,000,000 6 30 5 10,000,000 6 2018 4
10,000,000 7 10,000,000 7 40 6 20,000,000 7 2019 3
20,000,000 8 20,000,000 8 55 7 50,000,000 8 GEN 10 2020 2 50,000,000 9 50,000,000 9 75 8 100,000,000 9 2021 1
100,000,000 10 100,000,000 10 100 9 500,000,000 10 2022 0 MORE 10 MORE 10 500 10 MORE 10 2023 0
MORE 10
*since 2018
NUMBER OF
STAFF DASHBOARD ITEM*
* 1 is yes and met target,
2 is yes and did not meet
target
A - 4