TO: RULES AND OPEN FROM: Joe Rois,
GOVERNMENT COMMITTEE City Auditor
SUBJECT: City Auditor’s Fiscal Year DATE: August 7, 2024 2024-25 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) 2024-25 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, City Administration, and the public. 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 2024-25.
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 seven factors: proposed FY 2024-25 expenditures, estimated FY 2024-25 revenue, fund type, whether the service is included as a CSA dashboard item or City Council focus area, results from the Annual Community Opinion Survey, 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 2024-25 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 1 For more information see https://sanjose.legistar.com/LegislationDetail.aspx?ID=4700466&GUID=E5EDF9DA-6660-4DF9- 90C9-A5720C35F33C&Options=&Search=
RULES COMMITTEE AGENDA: 8/14/2024
ITEM: B.4
RULES AND OPEN GOVERNMENT COMMITTEE
August 7, 2024
City Auditor’s Fiscal Year 2024-25 Work Plan
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 Public Works (Animal Care and Service); Housing; Parks, Recreation and Neighborhood Services; Transportation; and Police.
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. Encumbrances – Review encumbrances for compliance with the City’s Encumbrance Policy (CPM 5.1.12). The General Fund had a $53 million Reserve for Encumbrance in the FY 2023-24 Proposed Operating Budget. The FY 2024-25 Proposed Operating Budget, it totaled $84 million. (Outstanding request from a resident) Target date: Sep-2024.
2. San José Animal Care and Services – Audit covering various aspects of Animal Care and Services’ operations and comparisons against industry standards, as directed by the Mayor and multiple Councilmembers. (Added to the work plan by the Rules Committee on October 11, 2023) Target date: Oct-2024.
3. Tenant Protection Ordinance – Review the assessment and use of Tenant Protection Ordinance fees. (Councilmember request) Target date: Oct-2024.
4. 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 equityrelated work, collection of data on participants or parties impacted by services, and/or other related areas. This is intended to be a series of audits covering different City programs and services. The first project’s scope is BeautifySJ’s neighborhood blight programs within the Department of Parks, Recreation and Neighborhood Services. (Direction from the Mayor to explore an audit scope in this area in the March 2023 Budget Message) Target date: Nov-2024.
ANNUAL/RECURRING PROJECTS:
5. 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-2024 and Mar-2025.
6. 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, 2024. Target date: Nov-2024.
7. Annual Report on City Services (on-going) – 17th annual report providing data about the cost, quality, quantity, and timeliness of City services. The report
RULES AND OPEN GOVERNMENT COMMITTEE
August 7, 2024
City Auditor’s Fiscal Year 2024-25 Work Plan
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-2024.
8. 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-2024.
9. 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-2024.
10. 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-2024 and Mar-2025.
11. 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, 2024. Target date: Nov-2024.
CARRYOVER AND NEW PROJECTS:
12. Park in-lieu fees – Assess the collection, tracking, and use of park in-lieu fees. (Outstanding requests from resident and former Mayor)
13. 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)
14. <NEW> Access to and use of critical services by traditionally marginalized communities – The second project in this series will focus on Traffic Safety programs or services in the Increasing Community Safety City Council focus area. (See project 4 above)
RULES AND OPEN GOVERNMENT COMMITTEE
August 7, 2024
City Auditor’s Fiscal Year 2024-25 Work Plan
15. <NEW> Homelessness – Audit to explore the City’s internal department structure related to homelessness response, including assessing coordination of activities and benchmarking with other jurisdictions. (Per City Council direction at the June 11, 2024 City Council meeting)
16. <NEW> Procurement – Assess the efficiency of the City’s procurement processes for goods and services, not including public works projects. (Outstanding audit requests from a Councilmember and the Mayor)
17. <NEW> City costs for special events – Assess City-required security or other costs to organizers for special events. (Request from the Mayor) 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. Additional items considered but not recommended include the following topics. Each have outstanding audit requests and/or score high on the Citywide risk assessment.
1. 311 service delivery and tracking
2. Affordable housing NOFA process
3. Citywide contracting
4. Digital equity performance measurement
5. Environmental services – planning around critical infrastructure/emergency management
6. Fire emergency response
7. Fire recruitment and retention
8. Performance measure reviews (proposed in prior years as an ongoing project, propose postponing as City Manager’s Office completes its work reviewing and revising performance measures in the Adopted Operating Budget)
9. Police Department use of non-sworn staff
10. Procurement – Public Works projects
11. Public records requests
12. Traffic signal and streetlight maintenance (originally included in prior year work plan but dropped because of the addition of different priority projects)
13. Transportation-related development fees
14. Vehicle abatement (follow up to 2018 audit)
RULES AND OPEN GOVERNMENT COMMITTEE
August 7, 2024
City Auditor’s Fiscal Year 2024-25 Work Plan
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
S
C
O
R
E
PROPOSED
REVENUES
(E.G., TAXES,
RATES, FEES &
CHARGES)
S
C
O
R
E
CSA
DASHBOARD
OR COUNCIL
FOCUS AREA
ITEM (see scale at
bottom)
S
C
O
R
E
COMMUNITY
OPINION SURVEY
(SEE SCALE AT
BOTTOM)
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
RELATIVE WEIGHTS OF RISK FACTORS 5 3 2 33 5 5
40 PUBLIC WORKS NEIGHBORHOOD SVCS ANIMAL CARE & SERVICES 18,404,796 7 2,178,920 5 1 5 4 6 GEN 10 2023 10 2016 7 193 1 ECON DEVMT COMM & ECON DEVMT ARTS & CULTURAL DEVELOPMENT 41,270,498 8 14,630 0 1 5 4 6 MIX 7 2024 10 2013 10 189 34 PARKS, RECREATION, & NEIGHBORHOOD SVCS NEIGHBORHOOD SVCS PARKS MAINTENANCE AND OPERATIONS 61,122,593 9 11,059,452 7 1 5 4 6 GEN 10 2019 10 2020 3 18935 PARKS, RECREATION, & NEIGHBORHOOD SVCS NEIGHBORHOOD SVCS COMMUNITY FACILITIES DEVMT 7,955,096 6 8,965,631 6 0 4 6 GEN 10 2020 10 2015 8 18661 TRANSPORTATION TRANSPORT & AVIATION TRANSPORTATION SAFETY AND OPERATIONS 16,446,956 7 0 1 5 4 6 MIX 7 2023 10 2007 10 184 2 ECON DEVMT COMM & ECON DEVMT BUSINESS DEVELOPMENT AND ECONOMIC STRATEGY 10,218,810 7 19,080 0 1 5 4 6 MIX 7 2019 10 2013 10 184 42 FIRE PUBLIC SAFETY EMERGENCY RESPONSE 270,154,618 10 1,700,000 4 1 5 3 4 GEN 10 2019 10 2019 4 18459 TRANSPORTATION TRANSPORT & AVIATION TRAFFIC MAINTENANCE 20,187,074 8 0 0 3 4 GEN 10 2023 10 2007 10 18260 TRANSPORTATION TRANSPORT & AVIATION TRANSPORTATION PLANNING AND PROJECT DELIVERY 11,597,651 7 0 1 5 4 6 CAP 5 2024 10 10 178 100 GENERAL FUND CITY-WIDE RESERVED FOR ENCUMBRANCES 84,474,436 9 0 0 0 GEN 10 2019 10 10 175 98 GENERAL FUND CITY-WIDE EARMARKED RESERVES 56,857,908 9 0 0 0 GEN 10 2019 10 2015 8 16550 POLICE PUBLIC SAFETY RESPOND TO CALLS FOR SERVICE AND PATROL SUPPOR 351,444,650 10 0 1 5 4 6 GEN 10 2019 10 2022 1 163 71 HUMAN RESOURCES STRATEGIC SUPPORT HEALTH AND SAFETY 7,626,689 6 0 0 0 GEN 10 2022 10 2012 10 16070 HUMAN RESOURCES STRATEGIC SUPPORT EMPLOYMENT SERVICES 5,200,988 6 0 1 5 0 GEN 10 2019 10 2015 8 160 199 HOUSING COMM & ECON DEVMT RENT STABILIZATION PROGRAM FEE FUND (450) 4,854,811 5 4,585,013 5 1 5 0 SPEC 3 2023 10 10 159 37 PARKS, RECREATION, & NEIGHBORHOOD SVCS NEIGHBORHOOD SVCS COMMUNITY SERVICES 50,205,900 9 0 1 5 5 8 GEN 10 2019 10 2023 0 159 188 HOUSING COMM & ECON DEVMT LOW AND MOD INCOME HOUSING ASSET FUND (346) 17,131,896 7 22,500,000 8 1 5 6 10 SPEC 3 2020 10 2023 0 158145 ENVIRON SVCS CAPITAL PROGRAM STORM SEWER SYSTEM CAPITAL PROGRAM 44,308,000 8 0 0 0 CAP 5 2023 10 10 155147 ENVIRON SVCS CAPITAL PROGRAM WATER POLLUTION CONTROL CAPITAL PROGRAM 47,566,000 8 0 0 0 CAP 5 2023 10 2013 10 155148 ENVIRON SVCS CAPITAL PROGRAM WATER UTILITY SYSTEM CAPITAL PROGRAM 37,032,000 8 0 0 0 CAP 5 2023 10 2006 10 155 39 PLANNING, BUILDING, & CODE ENFORCEMENT NEIGHBORHOOD SVCS CODE ENFORCEMENT 15,129,297 7 0 1 5 4 6 GEN 10 2019 10 2021 2 15366 FINANCE STRATEGIC SUPPORT REVENUE MANAGEMENT 8,838,829 6 341,073 2 0 0 MIX 7 2020 10 2014 9 152 33 LIBRARY NEIGHBORHOOD SVCS STRATEGIC SUPPORT 12,313,558 7 83,000 0 0 0 GEN 10 2022 10 2016 7 150 45 IND POLICE AUDITOR PUBLIC SAFETY INDEPENDENT POLICE OVERSIGHT 1,497,654 4 0 0 0 GEN 10 2020 10 10 15043 FIRE PUBLIC SAFETY FIRE PREVENTION 9,312,596 6 7,179,700 6 1 5 3 4 GEN 10 0 2012 10 15074 INFO TECHNOLOGY STRATEGIC SUPPORT SAN JOSE 311 3,411,494 5 0 1 5 0 GEN 10 2020 10 2016 7 15058 TRANSPORTATION TRANSPORT & AVIATION STREET LANDSCAPE MAINTENANCE 23,167,404 8 373,417 2 0 4 6 GEN 10 2021 10 2022 1 14951 POLICE PUBLIC SAFETY STRATEGIC SUPPORT AND OTHER 73,737,236 9 577,082 3 1 5 0 GEN 10 2021 10 2022 1 149 5 ECON DEVMT COMM & ECON DEVMT STRATEGIC SUPPORT 3,995,642 5 0 0 0 MIX 7 2021 10 2013 10 146 204 ENVIRON SVCS ENVIRON & UTILITY SVCS SJ/SC TREATMENT PLANT OPERATING FUND (513) 140,685,351 10 62,114,475 9 1 5 0 SPEC 3 0 2012 10 146 13 PLANNING, BUILDING, & CODE ENFORCEMENT COMM & ECON DEVMT DEV. PLAN REVIEW & BLDG CONSTRUCTION INSPECTIO 42,528,016 8 44,304,957 8 1 5 3 4 SPEC 3 2019 10 2023 0 145 182 HOUSING COMM & ECON DEVMT HOMELESS HOUSING, ASSISTANCE, AND PREVENTION FU 11,975,338 7 14,933,156 7 0 6 10 SPEC 3 2021 10 2024 0 145 9 HOUSING NEIGHBORHOOD SVCS HOMELESS RESPONSE AND SOLUTIONS 69,821,297 9 0 1 5 6 10 SPEC 3 2019 10 2024 0 144 11 HOUSING COMM & ECON DEVMT RENT STABILIZATION AND TENANT PROTECTION 3,707,080 5 4,577,846 5 1 5 0 SPEC 3 2023 10 2016 7 144 192 PLANNING, BUILDING, & CODE ENFORCEMENT COMM & ECON DEVMT PLANNING DEVELOPMENT FEE PROGRAM FUND 9,178,343 6 7,750,657 6 1 5 3 4 SPEC 3 2019 10 2020 3 144181 HOUSING COMM & ECON DEVMT HOME INVEST PARTNER PROG TRUST FUND (445) 3,730,302 5 3,730,549 5 0 0 SPEC 3 2020 10 2014 9 144198 HOUSING COMM & ECON DEVMT REAL PROPERTY TRANSFER TAX FUND (404) 35,868,944 8 4,043,944 5 0 6 10 SPEC 3 0 10 144 36 PARKS, RECREATION, & NEIGHBORHOOD SVCS NEIGHBORHOOD SVCS RECREATION SERVICES 35,140,387 8 0 0 4 6 GEN 10 2019 10 2022 1 14391 CITY MANAGER STRATEGIC SUPPORT LEAD AND MANAGE THE ORGANIZATION 24,423,269 8 0 1 5 3 4 GEN 10 2019 10 2024 0 142 31 LIBRARY NEIGHBORHOOD SVCS ACCESS TO INFO, MATERIALS, & DIGITAL RESOURCES 47,806,089 8 0 1 5 2 2 GEN 10 2024 10 2022 1 14114 PLANNING, BUILDING, & CODE ENFORCEMENT COMM & ECON DEVMT CITYWIDE LAND USE PLANNING 7,783,649 6 3,475,561 5 0 5 8 MIX 7 0 10 140 179 TRANSPORTATION TRANSPORT & AVIATION GENERAL PURPOSE PARKING FUND (533) 12,580,772 7 15,090,000 7 0 0 SPEC 3 2019 10 2018 5 140185 HOUSING COMM & ECON DEVMT INCLUSIONARY FEE FUND (451) 297,570 2 5,535,000 6 0 0 SPEC 3 2019 10 10 137 16 PUBLIC WORKS COMM & ECON DEVMT REGULATE/FACILITATE PRIVATE DEVELOPMENT 19,592,748 7 16,720,500 7 1 5 3 4 SPEC 3 0 10 13777 INFO TECHNOLOGY STRATEGIC SUPPORT STRATEGIC SUPPORT 7,183,373 6 0 0 0 MIX 7 2020 10 2016 7 136 206 ENVIRON SVCS ENVIRON & UTILITY SVCS SEWER SERVICE & USE CHARGE FUND (541) 44,944,024 8 203,128,763 10 1 5 3 4 SPEC 3 0 2016 7 136 80 PUBLIC WORKS STRATEGIC SUPPORT PLAN, DESIGN, & CONSTRUCT PUBLIC FACILITIES & INFR 52,145,835 9 0 0 0 CAP 5 2019 10 2018 5 135 75 INFO TECHNOLOGY STRATEGIC SUPPORT BUSINESS SOLUTIONS 14,874,002 7 0 0 0 GEN 10 2022 10 2019 4 135 10 HOUSING COMM & ECON DEVMT NEIGHBORHOOD INVESTMENTS 8,752,071 6 0 0 0 SPEC 3 2020 10 2014 9 134 190 HOUSING COMM & ECON DEVMT MULTI-SOURCE HOUSING FUND (448) 8,547,751 6 4,212,784 5 0 6 10 SPEC 3 2020 10 2024 0 134 21 ENVIRON SVCS ENVIRON & UTILITY SVCS RECYCLING & GARBAGE SERVICES 209,749,961 10 5,789,695 6 1 5 2 2 SPEC 3 0 2015 8 13362 TRANSPORTATION TRANSPORT & AVIATION STRATEGIC SUPPORT 23,071,472 8 1,007,604 4 0 0 GEN 10 0 10 13226 ENVIRON SVCS ENVIRON & UTILITY SVCS WASTEWATER MANAGEMENT 119,250,849 10 0 1 5 3 4 SPEC 3 0 2013 10 13178 PUBLIC WORKS STRATEGIC SUPPORT FACILITIES MANAGEMENT 46,645,238 8 250,000 2 1 5 0 GEN 10 0 2014 9 13195 GENERAL FUND CITY-WIDE CITY-WIDE EXPENSES 104,418,248 10 0 0 0 GEN 10 0 10 13076 INFO TECHNOLOGY STRATEGIC SUPPORT TECHNOLOGY INFRASTRUCTURE AND OPERATIONS 12,529,748 7 0 1 5 0 GEN 10 2020 10 2022 1 13041 CITY MANAGER PUBLIC SAFETY CITY-WIDE EMERGENCY MANAGEMENT 2,851,297 5 0 1 5 1 0 GEN 10 2023 10 2020 3 130 210 ENVIRON SVCS ENVIRON & UTILITY SVCS STORM SEWER OPERATING FUND (446) 33,091,285 8 34,353,303 8 1 5 3 4 SPEC 3 0 2016 7 130 27 ENVIRON SVCS ENVIRON & UTILITY SVCS STRATEGIC SUPPORT 48,312,683 8 0 0 0 SPEC 3 2023 10 2017 6 129 146 TRANSPORTATION CAPITAL PROGRAM TRAFFIC CAPITAL PROGRAM 230,175,270 10 0 0 3 4 CAP 5 0 2007 10 127 81 PUBLIC WORKS STRATEGIC SUPPORT STRATEGIC SUPPORT 52,260,396 9 0 0 0 MIX 7 2019 10 2021 2 126 89 CITY CLERK STRATEGIC SUPPORT CITY CLERK SERVICES 3,618,571 5 25,000 0 0 0 GEN 10 2019 10 2019 4 125 152 AIRPORT TRANSPORT & AVIATION AIRPORT MAINT & OPERATION FUND (523) 114,634,189 10 0 0 1 5 2 2 SPEC 3 0 10 125 207 ENVIRON SVCS ENVIRON & UTILITY SVCS SOUTH BAY WATER RECYCLING OPERATING (570) 18,932,741 7 19,467,632 7 1 5 0 SPEC 3 0 10 125 28 TRANSPORTATION ENVIRON & UTILITY SVCS SANITARY SEWER MAINTENANCE 26,865,190 8 185,318 1 1 5 3 4 SPEC 3 0 2010 10 124 141 PARKS, RECREATION, & NEIGHBORHOOD SVCS CAPITAL PROGRAM PARKS AND COMM FACILITIES CAPITAL PROGRAM 48,073,000 8 0 0 4 6 CAP 5 2020 10 2023 0 123 161 ECON DEVMT COMM & ECON DEVMT BUSINESS IMPROVEMENT DISTRICT FUND (351) 4,182,789 5 4,167,651 5 0 5 8 SPEC 3 0 10 123 65 FINANCE STRATEGIC SUPPORT PURCHASING AND RISK MANAGEMENT 8,091,271 6 0 0 0 MIX 7 2021 10 2019 4 121 183 HOUSING COMM & ECON DEVMT HOUSING TRUST FUND (440) 1,370,157 4 1,243,000 4 0 6 10 SPEC 3 0 10 121 A - 1
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
(E.G., TAXES,
RATES, FEES &
CHARGES)
S
C
O
R
E
CSA
DASHBOARD
OR COUNCIL
FOCUS AREA
ITEM (see scale at
bottom)
S
C
O
R
E
COMMUNITY
OPINION SURVEY
(SEE SCALE AT
BOTTOM)
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
85 CITY ATTORNEY STRATEGIC SUPPORT LEGAL SERVICES 24,289,972 8 0 0 0 GEN 10 0 10 120 99 GENERAL FUND CITY-WIDE CONTINGENCY RESERVE 50,000 0 0 0 0 GEN 10 2019 10 2015 8 12056 TRANSPORTATION TRANSPORT & AVIATION PARKING SERVICES 23,019,562 8 0 0 0 SPEC 3 2019 10 2019 4 119 151 AIRPORT TRANSPORT & AVIATION AIRPORT FISCAL AGENT FUND (525) 71,409,236 9 3,779,000 5 0 0 SPEC 3 0 10 119 212 CITY-WIDE CITY-WIDE TRANSIENT OCCUPANCY TAX FUND (461) 14,647,636 7 24,055,000 8 0 0 SPEC 3 0 10 118 68 FINANCE STRATEGIC SUPPORT STRATEGIC SUPPORT 54,690,369 9 0 0 0 MIX 7 0 10 116 92 CITY MANAGER STRATEGIC SUPPORT STRATEGIC SUPPORT 779,630 3 0 0 0 MIX 7 2021 10 2017 6 11638 PARKS, RECREATION, & NEIGHBORHOOD SVCS NEIGHBORHOOD SVCS STRATEGIC SUPPORT 13,480,028 7 0 0 0 GEN 10 2019 10 2023 0 11552 AIRPORT TRANSPORT & AVIATION AIRPORT MARKETING AND COMMUNICATIONS 4,020,707 5 0 0 0 SPEC 3 2023 10 2017 6 114 201 ENERGY ENVIRON & UTILITY SVCS SAN JOSE CLEAN ENERGY OPERATING FUND (501) 526,607,481 10 544,090,000 10 1 5 3 4 SPEC 3 0 2023 0 111149 HOUSING COMM & ECON DEVMT AFFORDABLE HOUSING IMPACT FEE FUND (452) 119,309 1 250,000 2 1 5 6 10 SPEC 3 0 10 110 47 POLICE PUBLIC SAFETY CRIME PREVENTION & COMMUNITY EDUCATION 8,007,298 6 0 0 0 GEN 10 0 10 11083 MAYOR & COUNCIL STRATEGIC SUPPORT CITY COUNCIL 9,962,456 6 0 0 0 GEN 10 0 10 11096 GENERAL FUND CITY-WIDE CAPITAL CONTRIBUTIONS 8,565,000 6 0 0 0 GEN 10 0 10 110 102 GENERAL FUND REVENUE PROPERTY TAX 0 0 492,000,000 10 0 0 GEN 10 0 10 110135 AIRPORT CAPITAL PROGRAM AIRPORT CAPITAL PROGRAM 92,638,625 9 0 0 0 CAP 5 0 10 110143 ENVIRON SVCS CAPITAL PROGRAM SANITARY SEWER SYSTEM CAPITAL PROGRAM 81,283,589 9 0 0 0 CAP 5 0 10 110 53 AIRPORT TRANSPORT & AVIATION AIRPORT FACILITIES 43,513,015 8 0 1 5 0 SPEC 3 0 10 109 4 ECON DEVMT COMM & ECON DEVMT REGIONAL WORKFORCE DEVELOPMENT 10,585,980 7 0 1 5 0 SPEC 3 2022 10 2022 1 109 105 GENERAL FUND REVENUE FRANCHISE FEES 0 0 55,022,632 9 0 0 GEN 10 0 2008 10 107108 GENERAL FUND REVENUE BUSINESS TAXES 0 0 87,000,000 9 0 0 GEN 10 0 10 107118 GENERAL FUND REVENUE OVERHEAD REIMBURSEMENTS 0 0 87,108,786 9 0 0 GEN 10 0 2013 10 107160 PLANNING, BUILDING, & CODE ENFORCEMENT BUILDING HOMES AND JOBS ACTS FUND 7,482,685 6 7,513,226 6 0 0 SPEC 3 0 10 107165 CITY-WIDE COMM & ECON DEVMT COMM DEVMT BLOCK GRANT FUND (441) 8,248,071 6 8,500,201 6 0 0 SPEC 3 0 2007 10 107166 CITY-WIDE COMM & ECON DEVMT COMM FACILITIES DISTRICT FUNDS 5,890,229 6 5,403,000 6 0 0 SPEC 3 0 10 107184 CITY-WIDE CITY-WIDE ICE CENTRE REVENUE FUND (432) 7,915,045 6 8,022,792 6 0 0 SPEC 3 0 10 107215 ECON DEVMT COMM & ECON DEVMT WORKFORCE DEVELOPMENT FUND (290) 8,887,188 6 8,720,545 6 0 0 SPEC 3 0 10 107 82 MAYOR & COUNCIL STRATEGIC SUPPORT OFFICE OF THE MAYOR 4,966,793 5 0 0 0 GEN 10 0 10 10572 HUMAN RESOURCES STRATEGIC SUPPORT TRAINING AND DEVELOPMENT 2,188,931 5 0 0 0 GEN 10 2019 10 2024 0 10597 GENERAL FUND CITY-WIDE TRANSFERS TO OTHER FUNDS 3,087,766 5 0 0 0 GEN 10 0 10 105 186 ENVIRON SVCS ENVIRON & UTILITY SVCS INTEGRATED WASTE MGMT FUND (423) 215,803,098 10 212,835,091 10 1 5 2 2 SPEC 3 0 2023 0 105107 GENERAL FUND REVENUE TELEPHONE LINE TAX 0 0 22,000,000 8 0 0 GEN 10 0 2008 10 104110 GENERAL FUND REVENUE LICENSES AND PERMITS 0 0 22,179,390 8 0 0 GEN 10 0 10 104114 GENERAL FUND REVENUE REVENUE FROM STATE GOVERNMENT 0 0 29,100,000 8 0 0 GEN 10 0 10 104116 GENERAL FUND REVENUE FEES, RATES, AND CHARGES 0 0 26,740,860 8 0 0 GEN 10 0 10 104119 GENERAL FUND REVENUE TRANSFERS 0 0 32,678,526 8 0 0 GEN 10 0 10 104164 PLANNING, BUILDING, & CODE ENFORCEMENT COMM & ECON DEVMT CITYWIDE PLANNING FEE PROGRAM FUND (239) 5,383,744 6 4,059,600 5 0 0 SPEC 3 0 10 104 169 CITY-WIDE COMM & ECON DEVMT DOWNTOWN PROP & BUS IMPR DIST FUND (302) 5,507,885 6 4,263,207 5 0 0 SPEC 3 0 10 104168 ECON DEVMT COMM & ECON DEVMT CONV CENTER FACILITIES DISTRICT REV FUND (791) 10,605,000 7 500,000 3 0 0 SPEC 3 0 10 103214 ENVIRON SVCS ENVIRON & UTILITY SVCS WATER UTILITY FUND (515) 62,426,549 9 73,147,661 9 0 3 4 SPEC 3 0 2021 2 103 67 FINANCE STRATEGIC SUPPORT DEBT AND TREASURY MANAGEMENT 6,032,828 6 72,500,000 9 1 5 0 MIX 7 0 2020 3 103 163 FINANCE CITY-WIDE CITY HALL DEBT SERVICE FUND (210) 25,201,000 8 100,000 1 0 0 SPEC 3 0 10 102195 PUBLIC WORKS COMM & ECON DEVMT PUBLIC WORKS DEVELOPMENT FEE PROGRAM FUND (24 19,104,694 7 16,845,500 7 1 5 3 4 SPEC 3 0 2020 3 102 86 CITY ATTORNEY STRATEGIC SUPPORT STRATEGIC SUPPORT 9,215,573 6 0 0 0 MIX 7 0 10 101 104 GENERAL FUND REVENUE TRANSIENT OCCUPANCY TAX 0 0 16,000,000 7 0 0 GEN 10 0 10 101111 GENERAL FUND REVENUE FINES, FORFEITURES, AND PENALTIES 0 0 17,604,797 7 0 0 GEN 10 0 2011 10 101112 GENERAL FUND REVENUE REVENUE FROM MONEY AND PROPERTY 0 0 18,735,000 7 0 0 GEN 10 0 10 101113 GENERAL FUND REVENUE REVENUE FROM LOCAL AGENCIES 0 0 17,951,649 7 0 0 GEN 10 0 10 101120 GENERAL FUND REVENUE REIMBURSEMENTS FOR SERVICES 0 0 19,227,186 7 0 0 GEN 10 0 10 101200 CITY-WIDE CITY-WIDE SAN JOSE ARENA CAPITAL RESERVE FUND (459) 6,885,000 6 1,505,000 4 0 0 SPEC 3 0 10 101205 ENVIRON SVCS ENVIRON & UTILITY SVCS SEWAGE TRMT PLANT CONNECT FEE FUND (539) 714,455 3 2,121,000 5 0 3 4 SPEC 3 0 2012 10 101189 TRANSPORTATION TRANSPORT & AVIATION MAINTENANCE DISTRICT FUNDS 3,380,367 5 3,527,853 5 0 0 SPEC 3 0 10 99176 FIRE COMM & ECON DEVMT FIRE DEVELOPMENT FEE PROGRAM FUND (240) 10,341,478 7 9,605,000 6 1 5 3 4 SPEC 3 0 2020 3 99117 GENERAL FUND REVENUE OTHER REVENUE 0 0 9,050,067 6 0 0 GEN 10 0 10 98101 GENERAL FUND REVENUE CARRYOVER FUND BALANCE 0 0 98,871,142 9 0 0 GEN 10 0 2015 8 97 73 HUMAN RESOURCES STRATEGIC SUPPORT STRATEGIC SUPPORT 3,765,436 5 0 0 0 MIX 7 0 10 96 159 PLANNING, BUILDING, & CODE ENFORCEMENT COMM & ECON DEVMT BUILDING DEVELOPOMENT FEE PROGRAM FUND (237) 42,882,799 8 37,204,300 8 1 5 3 4 SPEC 3 0 2023 0 95 25 ENVIRON SVCS ENVIRON & UTILITY SVCS SUSTAINABILITY AND ENVIRONMENTAL HEALTH 7,841,281 6 284,850 2 0 0 SPEC 3 0 2012 10 95 144 PUBLIC WORKS CAPITAL PROGRAM SERVICE YARDS CAPITAL PROGRAM 5,165,000 6 0 0 0 CAP 5 0 10 95 54 AIRPORT TRANSPORT & AVIATION AIRPORT OPERATIONS 39,158,059 8 0 1 5 2 2 SPEC 3 0 2017 6 95 57 TRANSPORTATION TRANSPORT & AVIATION PAVEMENT MAINTENANCE 11,786,746 7 0 1 5 0 CAP 5 0 2016 7 95 6 FIRE COMM & ECON DEVMT FIRE SAFETY CODE COMPLIANCE 8,567,367 6 9,570,000 6 1 5 3 4 SPEC 3 0 2020 3 94 122 CITY-WIDE CAPITAL PROGRAM REVENUE FROM STATE GOVERNMENT 0 0 76,305,903 9 0 0 CAP 5 0 10 92 69 HUMAN RESOURCES STRATEGIC SUPPORT EMPLOYEE BENEFITS 121,081,930 10 0 0 0 MIX 7 0 2019 4 91 17 ENERGY ENVIRON & UTILITY SVCS PROVIDING CLEAN ENERGY 496,293,029 10 0 1 5 3 4 SPEC 3 0 2021 2 9148 POLICE PUBLIC SAFETY INVESTIGATIVE SERVICES 104,627,183 10 0 0 0 GEN 10 0 2021 2 9088 CITY AUDITOR STRATEGIC SUPPORT STRATEGIC SUPPORT 201,964 2 0 0 0 GEN 10 0 10 90 137 PUBLIC WORKS CAPITAL PROGRAM DEVELOPER ASSISTED PROJECTS CAPITAL PROGRAM 2,937,000 5 0 0 0 CAP 5 0 2008 10 90140 TRANSPORTATION CAPITAL PROGRAM PARKING CAPITAL PROGRAM 4,477,000 5 0 0 0 CAP 5 0 10 90 55 AIRPORT TRANSPORT & AVIATION STRATEGIC SUPPORT AND OTHER 108,111,386 10 0 0 0 SPEC 3 0 2017 6 89 12 HOUSING COMM & ECON DEVMT STRATEGIC SUPPORT 8,438,263 6 0 0 0 SPEC 3 2019 10 2023 0 89 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
(E.G., TAXES,
RATES, FEES &
CHARGES)
S
C
O
R
E
CSA
DASHBOARD
OR COUNCIL
FOCUS AREA
ITEM (see scale at
bottom)
S
C
O
R
E
COMMUNITY
OPINION SURVEY
(SEE SCALE AT
BOTTOM)
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
18 ENERGY ENVIRON & UTILITY SVCS COMM ENERGY CUSTOMER SUPPORT 8,516,494 6 0 0 0 SPEC 3 0 10 8930 TRANSPORTATION ENVIRON & UTILITY SVCS STRATEGIC SUPPORT 9,641,848 6 0 0 SPEC 3 0 10 8919 ENERGY ENVIRON & UTILITY SVCS COMM ENERGY COMMUNITY PROGRAMMING 9,202,088 6 0 0 0 SPEC 3 0 10 89 125 CITY-WIDE CAPITAL PROGRAM REVENUE FROM OTHER AGENCIES 0 0 34,816,402 8 0 0 CAP 5 0 10 89128 CITY-WIDE CAPITAL PROGRAM CONSTRUCTION AND CONVEYANCE TAX 0 0 40,000,000 8 0 0 CAP 5 0 10 89133 CITY-WIDE CAPITAL PROGRAM OTHER TAXES, FEES AND CHARGES 0 0 25,300,000 8 0 0 CAP 5 0 10 89153 AIRPORT TRANSPORT & AVIATION AIRPORT REVENUE FUND (521) 0 0 238,394,801 10 0 0 SPEC 3 0 10 89 154 AIRPORT TRANSPORT & AVIATION AIRPORT SURPLUS REVENUE FUND (524) 8,000,000 6 33,932 0 0 0 SPEC 3 0 10 89175 RETIREMENT STRATEGIC SUPPORT FEDERATED RETIREMENT FUND (134) 270,199,500 10 190,992,000 10 0 0 SPEC 3 0 2024 0 89193 RETIREMENT STRATEGIC SUPPORT POLICE & FIRE RETIREMENT FUND (135) 335,425,600 10 311,797,000 10 0 0 SPEC 3 0 2024 0 89 24 ENVIRON SVCS ENVIRON & UTILITY SVCS STORMWATER MANAGEMENT 11,943,417 7 0 1 5 0 SPEC 3 0 2016 7 8923 ENVIRON SVCS ENVIRON & UTILITY SVCS RECYCLED WATER MANAGEMENT 17,454,629 7 0 1 5 0 SPEC 3 0 2016 7 8929 TRANSPORTATION ENVIRON & UTILITY SVCS STORM SEWER MAINTENANCE 9,761,595 6 0 0 3 4 SPEC 3 0 2016 7 86 123 CITY-WIDE CAPITAL PROGRAM REVENUE FROM WPCP USER AGENCIES 0 0 19,994,000 7 0 0 CAP 5 0 10 86126 CITY-WIDE CAPITAL PROGRAM BUILDING AND STRUCTURE CONSTRUCTION TAX 0 0 17,000,000 7 0 0 CAP 5 0 10 86127 CITY-WIDE CAPITAL PROGRAM CONSTRUCTION EXCISE TAX 0 0 16,000,000 7 0 0 CAP 5 0 10 86 46 IND POLICE AUDITOR PUBLIC SAFETY STRATEGIC SUPPORT 147,809 1 0 0 0 GEN 10 0 10 85 172 CITY-WIDE CITY-WIDE EMERGENCY RESERVE FUND (406) 264,000 2 30,210,000 8 0 0 SPEC 3 0 2015 8 83 15 PLANNING, BUILDING, & CODE ENFORCEMENT COMM & ECON DEVMT STRATEGIC SUPPORT 9,919,985 6 10,442,875 7 0 0 MIX 7 0 2021 2 82 8 HOUSING COMM & ECON DEVMT HOUSING PRODUCTION AND PRESERVATION 4,718,332 5 352,605 2 1 5 6 10 SPEC 3 0 2023 0 80 44 FIRE PUBLIC SAFETY STRATEGIC SUPPORT 26,832,892 8 0 0 0 GEN 10 0 2021 2 8090 CITY CLERK STRATEGIC SUPPORT STRATEGIC SUPPORT 5,690,247 6 0 0 0 GEN 10 0 2019 4 8084 MAYOR & COUNCIL STRATEGIC SUPPORT COUNCIL GENERAL 49,670 0 0 0 0 GEN 10 0 10 80 109 GENERAL FUND REVENUE REAL PROPERTY TRANSFER TAX 0 0 0 0 0 0 GEN 10 0 10 80178 TRANSPORTATION TRANSPORT & AVIATION GAS TAX MAINT & CONST FUNDS (409-411) 0 0 18,400,000 7 0 0 SPEC 3 0 10 80155 HUMAN RESOURCES STRATEGIC SUPPORT BENEFIT FUND (160) 104,286,552 10 0 0 0 0 SPEC 3 0 2019 4 79134 CITY-WIDE CAPITAL PROGRAM DEVELOPER CONTRIBUTIONS 0 0 1,500,000 4 0 0 CAP 5 0 10 77139 PUBLIC WORKS CAPITAL PROGRAM MUNICIPAL IMPROVEMENTS CAPITAL PROGRAM 4,189,000 5 0 0 3 4 CAP 5 0 2018 5 77213 PUBLIC WORKS STRATEGIC SUPPORT VEHICLE MAINT & OPERATIONS FUND (552) 39,608,118 8 190,000 1 1 5 0 SPEC 3 0 2020 3 77 22 ENVIRON SVCS ENVIRON & UTILITY SVCS POTABLE WATER DELIVERY 55,951,086 9 0 0 3 4 SPEC 3 0 2021 2 7649 POLICE PUBLIC SAFETY REGULATORY SERVICES 4,723,940 5 4,193,916 5 0 0 GEN 10 0 2022 1 75 202 CITY-WIDE STRATEGIC SUPPORT SAN JOSE OPIOID RESPONSE FUND (130) 345,000 2 345,000 2 0 0 SPEC 3 0 10 75130 ENVIRON SVCS CAPITAL PROGRAM SANITARY SEWER CONNECTION FEES 0 0 500,000 3 0 0 CAP 5 0 10 74180 CITY-WIDE CITY-WIDE GIFT TRUST FUND (139) 855,000 3 0 0 0 0 SPEC 3 0 10 74196 PUBLIC WORKS STRATEGIC SUPPORT PUBLIC WORKS PROGRAM SUPPORT FUND (150) 25,352,715 8 40,000 0 0 0 SPEC 3 0 2018 5 74208 PARKS, RECREATION, & NEIGHBORHOOD SVCS COMM & ECON DEVMT ST JAMES PARK MANAGEMENT DISTRICT FUND (345) 783,604 3 60,000 0 0 0 SPEC 3 0 10 74174 RETIREMENT STRATEGIC SUPPORT FEDERATED RETIREE HEALTH CARE TRUST (124) 36,593,000 8 26,106,000 8 0 0 SPEC 3 0 2024 0 73129 CITY-WIDE CAPITAL PROGRAM RESIDENTIAL CONSTRUCTION TAX 0 0 200,000 2 0 0 CAP 5 0 10 71103 GENERAL FUND REVENUE SALES TAX 0 0 344,000,000 10 0 0 GEN 10 0 2021 2 70106 GENERAL FUND REVENUE UTILITY TAX 0 0 136,000,000 10 0 0 GEN 10 0 2021 2 70 156 HUMAN RESOURCES STRATEGIC SUPPORT BENEFIT - DENTAL INSURANCE FUND (155) 13,360,533 7 390,000 2 0 0 SPEC 3 0 2019 4 70131 ENVIRON SVCS CAPITAL PROGRAM STORM DRAINAGE FEES 0 0 100,000 1 0 0 CAP 5 0 10 68 32 LIBRARY NEIGHBORHOOD SVCS LITERACY AND LEARNING 4,313,022 5 0 0 2 2 GEN 10 0 2022 1 6687 CITY AUDITOR STRATEGIC SUPPORT AUDIT SERVICES 3,510,147 5 0 0 0 GEN 10 0 2021 2 65 3 ECON DEVMT COMM & ECON DEVMT REAL ESTATE SERVICES 3,119,396 5 0 0 0 GEN 10 0 2021 2 65 124 CITY-WIDE CAPITAL PROGRAM REVENUE FROM SANTA CLARA 0 0 0 0 0 0 CAP 5 0 10 65132 ENVIRON SVCS CAPITAL PROGRAM WATER UTILITY FEES 0 0 45,000 0 0 0 CAP 5 0 10 65136 INFO TECHNOLOGY CAPITAL PROGRAM COMMUNICATIONS CAPITAL PROGRAM 0 0 0 0 0 CAP 5 0 10 65150 AIRPORT TRANSPORT & AVIATION AIRPORT CUST FACILITY & TRANS FEE FUND (519) 2,338,733 5 18,452,320 7 0 0 SPEC 3 0 2021 2 65187 LIBRARY NEIGHBORHOOD SVCS LIBRARY PARCEL TAX FUND (418) 11,810,866 7 11,005,224 7 0 0 SPEC 3 0 2023 0 65 79 PUBLIC WORKS STRATEGIC SUPPORT FLEET & EQUIPMENT SERVICES 39,616,690 8 0 1 5 0 SPEC 3 0 2022 1 64 203 ENVIRON SVCS ENVIRON & UTILITY SVCS SJ/SC TREATMENT PLANT INCOME FUND (514) 0 0 125,000 1 0 0 SPEC 3 0 10 62157 HUMAN RESOURCES STRATEGIC SUPPORT BENEFIT - LIFE INSURANCE FUND (156) 1,973,519 4 1,157,000 4 0 0 SPEC 3 0 2019 4 61191 PARKS, RECREATION, & NEIGHBORHOOD SVCS NEIGHBORHOOD SVCS MUNICIPAL GOLF COURSE FUND (518) 0 0 1,095,000 4 0 0 SPEC 3 0 2015 8 61 64 FINANCE STRATEGIC SUPPORT FINANCIAL REPORTING 3,747,257 5 0 0 0 GEN 10 0 2022 1 60 162 FINANCE CITY-WIDE CASH RESERVE FUND (002) 0 0 175 0 0 0 SPEC 3 0 10 59170 ECON DEVMT COMM & ECON DEVMT ECON DEVMT ADMINISTRATION LOAN FUND (444) 0 0 150 0 0 0 SPEC 3 0 10 59171 POLICE PUBLIC SAFETY FEDWARD BYRNE MEMORIAL JAG TRUST FUND (474) 0 0 0 0 0 0 SPEC 3 0 10 59173 POLICE PUBLIC SAFETY FEDERAL DRUG FORFEITURE FUND (419) 0 0 0 0 0 0 SPEC 3 0 10 59197 PUBLIC WORKS COMM & ECON DEVMT PUBLIC WORKS SMALL CELL PERMITTING FEE PROGRAM 0 0 0 0 0 0 SPEC 3 0 10 59209 POLICE PUBLIC SAFETY STATE DRUG FORFEITURE FUND (417) 0 0 0 0 0 0 SPEC 3 0 10 59211 POLICE PUBLIC SAFETY SUPPLEMENTAL LOCAL LAW ENFORCE FUND (414) 0 0 0 0 0 0 SPEC 3 0 10 59 63 FINANCE STRATEGIC SUPPORT DISBURSEMENTS 3,282,939 5 0 0 0 GEN 10 0 2023 0 55 142 POLICE CAPITAL PROGRAM PUBLIC SAFETY CAPITAL PROGRAM 43,966,000 8 0 0 0 CAP 5 0 2023 0 55 20 ENERGY ENVIRON & UTILITY SVCS STRATEGIC SUPPORT 10,429,147 7 0 0 0 SPEC 3 0 2021 2 54 167 ECON DEVMT COMM & ECON DEVMT CONV & CULTURAL AFFAIRS FUND (536) 15,457,000 7 50,000 0 1 5 0 SPEC 3 0 2023 0 54177 RETIREMENT STRATEGIC SUPPORT FIRE RETIREE HEALTH CARE TRUST FUND (126) 4,123,000 5 7,565,000 6 0 0 SPEC 3 0 2024 0 52138 LIBRARY CAPITAL PROGRAM LIBRARY CAPITAL PROGRAM 11,955,026 7 0 0 0 CAP 5 0 2023 0 50 115 GENERAL FUND REVENUE REVENUE FROM FEDERAL GOVERNMENT 0 0 1,384,000 4 0 0 GEN 10 0 2022 1 47121 CITY-WIDE CAPITAL PROGRAM REVENUE FROM FEDERAL GOVERNMENT 0 0 52,496,512 9 0 0 CAP 5 0 2022 1 47158 HUMAN RESOURCES STRATEGIC SUPPORT BENEFIT - UNEMPLOYMENT INSURANCE FUND (157) 832,585 3 30,000 0 0 0 SPEC 3 0 2019 4 44 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
(E.G., TAXES,
RATES, FEES &
CHARGES)
S
C
O
R
E
CSA
DASHBOARD
OR COUNCIL
FOCUS AREA
ITEM (see scale at
bottom)
S
C
O
R
E
COMMUNITY
OPINION SURVEY
(SEE SCALE AT
BOTTOM)
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
7 HOUSING COMM & ECON DEVMT AFFORDABLE HOUSING PORTFOLIO MGMT 4,670,045 5 687,828 3 0 0 SPEC 3 0 2023 0 43 93 RETIREMENT STRATEGIC SUPPORT RETIREMENT PLAN ADMINISTRATION 6,600,468 6 0 0 0 SPEC 3 0 2024 0 3994 RETIREMENT STRATEGIC SUPPORT STRATEGIC SUPPORT 3,292,573 5 0 0 0 SPEC 3 0 2024 0 34 194 RETIREMENT STRATEGIC SUPPORT POLICE RETIREE HEALTH CARE TRUST (125) 48,000 0 31,277,000 8 0 0 SPEC 3 0 2024 0 33
SCORING TABLES
PROPOSED
EXPENDITURES
PROPOSED
REVENUES
% POSITIVE SURVEY
RESULTS** FUND TYPE AUDIT REQUEST*
DATE OF LAST
AUDIT
0 0 0 0 blank 0 <2013 10
100,000 1 100,000 1 blank 0 1 0 SPEC 3 NO 0 2014 9200,000 2 200,000 2 1 5 2 2 YES 10 2015 8500,000 3 500,000 3 3 4 CAP 5 2016 7 1,000,000 4 1,000,000 4 4 6 2017 62,000,000 5 2,000,000 5 5 8 MIX 7 2018 5 5,000,000 6 5,000,000 6 6 10 2019 4
10,000,000 7 10,000,000 7 ** 2020 3
20,000,000 8 20,000,000 8 1 = 76-100% GEN 10 2021 2
50,000,000 9 50,000,000 9 2 = 61-75% 2022 1
100,000,000 10 100,000,000 10 3 = 46-60% 2023 0
MORE 10 MORE 10 4 = 31-45% 2024 0
5 = 16-30%
6 = 0-15%
*since 2019
DASHBOARD OR
FOCUS AREA ITEM*
* blank - neither
1 Represented in one or
both
A - 4