TO: RULES AND OPEN FROM: Joe Rois,
GOVERNMENT COMMITTEE City Auditor
SUBJECT: City Auditor’s Fiscal Year DATE: July 31, 2025 2025-26 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) 2025-26 Work Plan.
BACKGROUND
The mission of the City Auditor’s Office is to identify ways to increase the economy, efficiency, effectiveness, equity, and accountability of City government by independently assessing and reporting on City operations and services. The Auditor’s Office conducts performance audits that provide independent analysis, reliable information, and recommendations for improvement 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 2025-26.
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 2025-26 expenditures, estimated FY 2025-26 revenue, fund type, whether the service or program falls within a City Council focus area, results from the annual Community Opinion Survey, pending 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 2025-26 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
1 For more information see https://sanjose.legistar.com/LegislationDetail.aspx?ID=4700466&GUID=E5EDF9DA6660-4DF9-90C9-A5720C35F33C&Options=&Search= ROGC AGENDA: 8/6/25
MEMO: B.7
RULES AND OPEN GOVERNMENT COMMITTEE
July 31, 2025
City Auditor’s Fiscal Year 2025-26 Work Plan
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 the Office of Economic Development and Cultural Affairs and the departments of Environmental Services; Fire; Housing; Parks, Recreation and Neighborhood Services; Police; and Transportation.
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. City costs for special events – Assess City-required security or other costs to organizers for special events. (Request from the Mayor) Target date: Heard at the Community and Economic Development Committee on June 16. Scheduled for the August 19, City Council meeting.
2. Access to and use of critical services by traditionally marginalized communities – This is the second project in what is intended to be a series of audits related to the access and use of critical services by traditionally marginalized communities. This project will focus on Traffic Safety programs or services in the Increasing Community Safety City Council focus area. Target date: Aug-2025.
3. 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) Target date: Aug-2025.
4. 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) Target date: Oct-2025.
5. Police Staffing, Expenditures, and Workload – Follow up to the City Auditor’s 2021 Police Staffing, Expenditures, and Workload audit. Target date: TBD.
6. Fire Department Inventory Controls over Controlled Substances – Assess inventory controls over controlled substances in the Fire Department. Target date:
TBD.
7. Sewer rates (NEW) – Assess the process for setting sewer rates for residential, commercial, and industrial customers. (per Councilmember request) Target date:
TBD.
ANNUAL/RECURRING PROJECTS:
8. 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-2025 and Mar-2026.
RULES AND OPEN GOVERNMENT COMMITTEE
July 31, 2025
City Auditor’s Fiscal Year 2025-26 Work Plan
9. 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-2025.
10. Annual Report on City Services (on-going) – 18
th 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-2025.
11. Biennial peer review for FYs 2023-24 and 2024-25 (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 2023. Target date: Nov-2025.
12. 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 dates: Sep-2025 through Feb-2026.
13. 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-2025.
14. 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-2025 and Mar-2026.
15. 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, 2025. Target date: Nov-2025.
RULES AND OPEN GOVERNMENT COMMITTEE
July 31, 2025
City Auditor’s Fiscal Year 2025-26 Work Plan
NEW PROJECTS:
16. Housing loan portfolio (NEW) – Assess the Housing Department’s processes for managing the affordable housing loan portfolio, including loan servicing and compliance monitoring. (outstanding audit request)
17. Employee turnover (NEW) – Review turnover across departments and identify potential causes and strategies to mitigate negative impacts on services, including succession planning. (per Councilmember request)
18. Office of Economic Development and Cultural Affairs performance measures (NEW) – Assess the reliability, validity, and usefulness of the Office’s reported or tracked performance measures. (Councilmembers have made multiple requests for audits about the City’s performance management in prior years. This is the second of what is expected to be an ongoing series of audits related to the City’s performance measurement and management systems)
19. Vehicle Abatement (NEW) – A follow up to the 2018 audit of vehicle abatement.
Scope still to be determined but could review customer service and effectiveness of the vehicle abatement program for different types of vehicles or requests. (Outstanding audit requests)
20. Fire technology needs (NEW) – Assess the Fire Department’s technology strategic planning and resources.
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. BeautifySJ – efficiency and coordination of activities
4. Capital project planning – replacement of aging infrastructure
5. Citywide contracting
6. Conditional Use Permits
7. Digital equity performance measurement
8. Fire recruitment and retention
9. Fleet procurements
10.Interjurisdictional agreements/services
11.Long-range planning – equity considerations
RULES AND OPEN GOVERNMENT COMMITTEE
July 31, 2025
City Auditor’s Fiscal Year 2025-26 Work Plan
12.Park in-lieu fees (on prior year’s work plan, but deferred because of the addition of different priority projects)
13.Police recruitment
14.Procurement – Public Works projects
15.Traffic signal and streetlight maintenance
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 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
Focus area
program or
initiative
S
c
o
r
e
Community
Opinion Survey
Results
(See scale at
bottom)
S
c
o
r
e
Fund
Type
S
c
o
r
e
Pending
Audit
Request
(Last five
years)
S
C
O
R
E
Date of
Last
Audit
S
C
O
R
E
Total
Score
Relative Weights Of Risk Factors 5 2 3 2 2 5 5
62 Transportation Transport & Aviation Transportation Safety And Operations 17,496,745 7 0 1 10 4 6 MIX 7 2023 10 2007 10 191 40 Planning, Building, & Code Enforcement Neighborhood Svcs Code Enforcement 15,490,527 7 11,287,097 7 1 10 5 8 GEN 10 2023 10 2021 3 180 81 Public Works Strategic Support Plan, Design, & Construct Public Facilities & Infra. 52,425,333 9 0 1 10 4 6 CAP 5 2024 10 2018 6 177 57 Transportation Transport & Aviation Parking Services 25,323,564 8 7,850 0 1 10 6 10 SPEC 3 2021 10 2018 6 176 75 Info Technology Strategic Support San Jose 311 3,902,067 5 0 1 10 0 GEN 10 2023 10 2014 10 175 206 Environ Svcs Environ & Utility Svcs Sj/Sc Treatment Plant Operating Fund (513) 156,359,947 10 63,432,266 9 0 0 SPEC 3 2025 10 2012 10 174 51 Police Public Safety Respond To Calls For Service And Patrol Support 381,665,064 10 0 1 10 4 6 GEN 10 2021 10 2022 2 172 60 Transportation Transport & Aviation Traffic Maintenance 22,249,133 8 0 0 4 6 GEN 10 2023 10 2007 10 172 25 Environ Svcs Environ & Utility Svcs Wastewater Management 135,338,082 10 0 0 4 6 SPEC 3 2025 10 2013 10 168 208 Environ Svcs Environ & Utility Svcs Sewer Service & Use Charge Fund (541) 45,677,308 8 211,952,867 10 0 4 6 SPEC 3 2025 10 2016 8 168 145 Environ Svcs Capital Program Sanitary Sewer System Capital Program 58,278,000 9 0 0 4 6 CAP 5 2025 10 10 167 8 Housing Comm & Econ Devmt Housing Production And Preservation 20,842,015 8 5,152,567 6 1 10 6 10 SPEC 3 2024 10 2023 1 163 43 Fire Public Safety Emergency Response 278,423,725 10 3,700,000 5 0 3 4 GEN 10 2025 10 2019 5 163 149 Environ Svcs Capital Program Water Pollution Control Capital Program 39,147,000 8 0 0 4 6 CAP 5 2025 10 2013 10 162 52 Police Public Safety Strategic Support And Other 86,464,006 9 633,189 3 1 10 0 GEN 10 2021 10 2022 2 161 190 Housing Comm & Econ Devmt Low And Mod Income Housing Asset Fund (346) 18,064,742 7 14,500,000 7 1 10 6 10 SPEC 3 2025 10 2023 1 160 13 Planning, Building, & Code Enforcement Comm & Econ Devmt Citywide Land Use Planning 7,028,985 6 3,801,024 5 1 10 5 8 MIX 7 2025 10 2022 2 160 192 Housing Comm & Econ Devmt Multi-Source Housing Fund (448) 20,548,964 8 7,018,984 6 1 10 6 10 SPEC 3 2025 10 2024 0 158 194 Planning, Building, & Code Enforcement Comm & Econ Devmt Planning Development Fee Program Fund 8,812,997 6 8,462,827 6 1 10 3 4 SPEC 3 2025 10 2020 4 156 12 Planning, Building, & Code Enforcement Comm & Econ Devmt Dev. Plan Review & Bldg Construction Inspection 44,633,964 8 48,093,954 8 1 10 3 4 SPEC 3 2025 10 2023 1 155 31 Housing Neighborhood Svcs Homeless Response And Solutions 59,213,003 9 0 1 10 6 10 SPEC 3 2024 10 2024 0 151 72 Human Resources Strategic Support Health And Safety 8,218,833 6 0 0 0 GEN 10 2022 10 2012 10 150 67 Finance Strategic Support Revenue Management 9,231,237 6 260,264 2 0 0 MIX 7 2022 10 2014 10 148 184 Housing Comm & Econ Devmt Homeless Housing, Assistance, And Prevention Fund (4 10,246,639 7 500,000 3 1 10 6 10 SPEC 3 2021 10 2024 0 147 2 Econ Devmt Comm & Econ Devmt Business Development And Economic Strategy 10,193,866 7 19,724 0 1 10 5 8 MIX 7 0 2013 10 145 34 Library Neighborhood Svcs Strategic Support 13,784,415 7 80,000 0 0 0 GEN 10 2022 10 2016 8 145 61 Transportation Transport & Aviation Transportation Planning And Project Delivery 12,167,629 7 997,460 3 1 10 4 6 CAP 5 0 10 143 207 Environ Svcs Environ & Utility Svcs Sewage Trmt Plant Connect Fee Fund (539) 721,891 3 2,880,000 5 0 4 6 SPEC 3 2025 10 2012 10 143 183 Housing Comm & Econ Devmt Home Invest Partner Prog Trust Fund (445) 2,522,607 5 2,902,607 5 1 10 6 10 SPEC 3 0 2014 10 141 166 Planning, Building, & Code Enforcement Comm & Econ Devmt Citywide Planning Fee Program Fund (239) 4,510,327 5 3,891,024 5 0 0 SPEC 3 2025 10 10 141 71 Human Resources Strategic Support Employment Services 4,610,472 5 0 0 0 GEN 10 2021 10 2015 9 140 5 Econ Devmt Comm & Econ Devmt Strategic Support 4,632,835 5 0 0 0 MIX 7 2021 10 2013 10 139 59 Transportation Transport & Aviation Street Landscape Maintenance 23,999,101 8 376,400 2 0 4 6 GEN 10 2021 10 2022 2 136 185 Housing Comm & Econ Devmt Housing Trust Fund (440) 1,622,559 4 1,279,000 4 1 10 6 10 SPEC 3 0 10 134 27 Environ Svcs Environ & Utility Svcs Strategic Support 46,703,196 8 0 0 0 SPEC 3 2023 10 2017 7 131 48 Police Public Safety Crime Prevention & Community Education 8,100,662 6 0 1 10 0 GEN 10 0 10 130 76 Info Technology Strategic Support Business Solutions 16,080,240 7 0 0 0 GEN 10 2022 10 2019 5 130 45 Fire Public Safety Strategic Support 25,999,767 8 0 0 0 GEN 10 2025 10 2021 3 125 32 Library Neighborhood Svcs Access To Info, Materials, & Digital Resources 48,991,391 8 0 0 2 2 GEN 10 2024 10 2022 2 124 82 Public Works Strategic Support Strategic Support 59,902,836 9 0 0 0 MIX 7 2021 10 2021 3 124 187 Housing Comm & Econ Devmt Inclusionary Fee Fund (451) 365,051 2 1,843,000 4 1 10 6 10 SPEC 3 0 10 124 11 Housing Comm & Econ Devmt Strategic Support 8,630,964 6 0 1 10 0 SPEC 3 2021 10 2023 1 121 36 Parks, Recreation, & Neighborhood Svcs Neighborhood Svcs Community Facilities Devmt 8,301,276 6 10,601,078 7 0 4 6 GEN 10 0 2015 9 121 44 Fire Public Safety Fire Prevention 10,029,127 7 7,609,700 6 0 2 2 GEN 10 0 2012 10 121 90 City Clerk Strategic Support City Clerk Services 3,819,529 5 24,930 0 0 0 GEN 10 2023 10 2019 5 120 66 Finance Strategic Support Purchasing And Risk Management 8,006,001 6 0 0 0 MIX 7 2021 10 2019 5 119 200 Housing Comm & Econ Devmt Real Property Transfer Tax Fund (404) 54,680,329 9 55,300,000 9 1 10 6 10 SPEC 3 0 2024 0 119 15 Public Works Comm & Econ Devmt Regulate/Facilitate Private Development 20,144,798 8 19,581,000 7 1 10 3 4 SPEC 3 0 2020 4 118 92 City Manager Strategic Support Lead And Manage The Organization 22,227,990 8 0 0 3 4 GEN 10 2021 10 2024 0 118 148 Transportation Capital Program Traffic Capital Program 219,189,934 10 0 0 3 4 CAP 5 0 2007 10 118 23 Environ Svcs Environ & Utility Svcs Stormwater Management 11,736,443 7 0 1 10 0 SPEC 3 0 2015 9 116 53 Airport Transport & Aviation Airport Marketing And Communications 4,428,995 5 0 0 0 SPEC 3 2023 10 2017 7 116 131 Environ Svcs Capital Program Sanitary Sewer Connection Fees 0 0 500,000 3 0 0 CAP 5 2025 10 10 116 49 Police Public Safety Investigative Services 106,651,599 10 0 1 10 0 GEN 10 0 2021 3 115 77 Info Technology Strategic Support Technology Infrastructure And Operations 15,690,584 7 0 0 0 GEN 10 2024 10 2022 2 115 139 Public Works Capital Program Developer Assisted Projects Capital Program 2,588,000 5 0 1 10 0 CAP 5 0 2008 10 115 197 Public Works Comm & Econ Devmt Public Works Development Fee Program Fund (241) 19,706,000 7 20,284,423 8 1 10 3 4 SPEC 3 0 2020 4 115 96 General Fund City-Wide City-Wide Expenses 86,434,253 9 0 0 0 GEN 10 0 10 115 151 Housing Comm & Econ Devmt Affordable Housing Impact Fee Fund (452) 125,380 1 250,000 2 1 10 6 10 SPEC 3 0 10 115 79 Public Works Strategic Support Facilities Management 37,593,697 8 250,000 2 0 0 GEN 10 0 2014 10 114 93 City Manager Strategic Support Strategic Support 690,151 3 0 0 0 MIX 7 2021 10 2017 7 114 212 Environ Svcs Environ & Utility Svcs Storm Sewer Operating Fund (446) 34,256,996 8 34,568,695 8 0 4 6 SPEC 3 0 2016 8 114 A - 1
ATTACHMENT A: CITY-WIDE RISK ASSESSMENT
Item 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
Focus area
program or
initiative
S
c
o
r
e
Community
Opinion Survey
Results
(See scale at
bottom)
S
c
o
r
e
Fund
Type
S
c
o
r
e
Pending
Audit
Request
(Last five
years)
S
C
O
R
E
Date of
Last
Audit
S
C
O
R
E
Total
Score
178 Fire Comm & Econ Devmt Fire Development Fee Program Fund (240) 10,235,075 7 10,548,000 7 1 10 3 4 SPEC 3 0 2020 4 113 28 Transportation Environ & Utility Svcs Sanitary Sewer Maintenance 28,110,119 8 213,255 2 0 4 6 SPEC 3 0 2010 10 112 147 Environ Svcs Capital Program Storm Sewer System Capital Program 40,231,000 8 0 0 4 6 CAP 5 0 10 112 150 Environ Svcs Capital Program Water Utility System Capital Program 23,302,000 8 0 0 4 6 CAP 5 0 2006 10 112 209 Environ Svcs Environ & Utility Svcs South Bay Water Recycling Operating (570) 22,114,307 8 24,860,761 8 0 0 SPEC 3 0 10 112 35 Parks, Recreation, & Neighborhood Svcs Neighborhood Svcs Parks Maintenance And Operations 64,576,192 9 12,180,169 7 0 4 6 GEN 10 0 2020 4 111 153 Airport Transport & Aviation Airport Fiscal Agent Fund (525) 71,616,772 9 4,430,389 5 0 0 SPEC 3 0 10 111 38 Parks, Recreation, & Neighborhood Svcs Neighborhood Svcs Community Services 49,949,284 8 0 1 10 6 10 GEN 10 0 2024 0 110 63 Transportation Transport & Aviation Strategic Support 22,712,781 8 0 0 0 GEN 10 0 10 110 86 City Attorney Strategic Support Legal Services 24,721,941 8 0 0 0 GEN 10 0 10 110 215 Public Works Strategic Support Vehicle Maint & Operations Fund (552) 36,438,477 8 255,000 2 0 0 SPEC 3 2025 10 2022 2 110 98 General Fund City-Wide Transfers To Other Funds 36,278,616 8 0 0 0 GEN 10 0 10 110 99 General Fund City-Wide Earmarked Reserves 57,826,453 9 0 0 0 GEN 10 0 2015 9 110 100 General Fund City-Wide Contingency Reserve 53,000,000 9 0 0 0 GEN 10 0 2015 9 110 154 Airport Transport & Aviation Airport Maint & Operation Fund (523) 117,481,973 10 0 0 0 2 2 SPEC 3 0 10 110 69 Finance Strategic Support Strategic Support 54,612,177 9 0 0 0 MIX 7 0 10 109 6 Fire Comm & Econ Devmt Fire Safety Code Compliance 8,427,073 6 10,513,000 7 1 10 3 4 SPEC 3 0 2020 4 108 205 Environ Svcs Environ & Utility Svcs Sj/Sc Treatment Plant Income Fund (514) 0 0 145,000 1 0 0 SPEC 3 2025 10 2012 10 108 214 City-Wide City-Wide Transient Occupancy Tax Fund (461) 15,961,385 7 27,044,647 8 0 0 SPEC 3 0 10 107 163 Econ Devmt Comm & Econ Devmt Business Improvement District Fund (351) 4,656,286 5 4,640,089 5 0 5 8 SPEC 3 0 10 107 80 Public Works Strategic Support Fleet & Equipment Services 36,604,770 8 0 0 0 SPEC 3 2025 10 2022 2 106 84 Mayor & Council Strategic Support City Council 10,691,341 7 0 0 0 GEN 10 0 10 105 97 General Fund City-Wide Capital Contributions 14,110,000 7 0 0 0 GEN 10 0 10 105 161 Planning, Building, & Code Enforcement Comm & Econ Devmt Building Developoment Fee Program Fund (237) 46,104,862 8 40,231,127 8 1 10 3 4 SPEC 3 0 2023 1 105 83 Mayor & Council Strategic Support Office Of The Mayor 5,192,606 6 0 0 0 GEN 10 0 10 100 144 Police Capital Program Public Safety Capital Program 27,696,000 8 0 0 0 CAP 5 0 10 100 165 Finance City-Wide City Hall Debt Service Fund (210) 25,205,000 8 250,000 2 0 0 SPEC 3 0 10 100 167 City-Wide Comm & Econ Devmt Comm Devmt Block Grant Fund (441) 7,493,445 6 7,614,232 6 0 0 SPEC 3 0 10 98 168 City-Wide Comm & Econ Devmt Comm Facilities District Funds 5,806,000 6 5,827,635 6 0 0 SPEC 3 0 10 98 186 City-Wide City-Wide Ice Centre Revenue Fund (432) 8,277,745 6 8,957,645 6 0 0 SPEC 3 0 10 98 217 Econ Devmt Comm & Econ Devmt Workforce Development Fund (290) 7,941,725 6 7,501,055 6 0 0 SPEC 3 0 10 98 58 Transportation Transport & Aviation Pavement Maintenance 12,486,510 7 0 0 4 6 CAP 5 0 2016 8 97 170 Econ Devmt Comm & Econ Devmt Conv Center Facilities District Rev Fund (791) 10,862,000 7 500,000 3 0 0 SPEC 3 0 10 97 1 Econ Devmt Comm & Econ Devmt Arts & Cultural Development 39,327,060 8 18,893 0 1 10 4 6 MIX 7 0 2025 0 96 4 Econ Devmt Comm & Econ Devmt Regional Workforce Development 9,035,233 6 0 0 0 SPEC 3 2022 10 2022 2 96 54 Airport Transport & Aviation Airport Facilities 46,262,815 8 0 0 0 SPEC 3 0 10 96 171 City-Wide Comm & Econ Devmt Downtown Prop & Bus Impr Dist Fund (302) 5,775,975 6 4,469,367 5 0 0 SPEC 3 0 10 96 216 Environ Svcs Environ & Utility Svcs Water Utility Fund (515) 71,510,882 9 80,048,431 9 0 4 6 SPEC 3 0 2021 3 96 137 Airport Capital Program Airport Capital Program 19,869,000 7 0 0 0 CAP 5 0 10 95 87 City Attorney Strategic Support Strategic Support 9,099,710 6 0 0 0 MIX 7 0 10 94 202 City-Wide City-Wide San Jose Arena Capital Reserve Fund (459) 5,885,000 6 1,610,000 4 0 0 SPEC 3 0 10 94 9 Housing Comm & Econ Devmt Neighborhood Investments 10,011,039 7 0 0 0 SPEC 3 0 10 91 56 Airport Transport & Aviation Strategic Support And Other 105,472,564 10 0 0 0 SPEC 3 0 2017 7 91 191 Transportation Transport & Aviation Maintenance District Funds 3,649,800 5 3,611,527 5 0 0 SPEC 3 0 10 91 17 Energy Environ & Utility Svcs Energy Customer Support 8,287,280 6 284,850 2 0 0 SPEC 3 0 10 90 39 Parks, Recreation, & Neighborhood Svcs Neighborhood Svcs Strategic Support 13,839,401 7 0 1 10 0 GEN 10 0 2023 1 90 46 Ind Police Auditor Public Safety Independent Police Oversight 1,528,398 4 0 0 0 GEN 10 0 10 90 103 General Fund Revenue Property Tax 0 0 536,500,000 10 0 0 GEN 10 0 10 90 146 Public Works Capital Program Service Yards Capital Program 5,175,000 6 0 0 0 CAP 5 0 10 90 142 Transportation Capital Program Parking Capital Program 9,855,000 6 0 0 0 CAP 5 0 10 90 70 Human Resources Strategic Support Employee Benefits 132,970,465 10 0 0 0 MIX 7 0 2019 5 89 74 Human Resources Strategic Support Strategic Support 4,278,012 5 0 0 0 MIX 7 0 10 89 188 Environ Svcs Environ & Utility Svcs Integrated Waste Mgmt Fund (423) 217,489,809 10 223,481,854 10 0 3 4 SPEC 3 0 2023 1 89 29 Transportation Environ & Utility Svcs Storm Sewer Maintenance 9,691,522 6 0 0 4 6 SPEC 3 0 2016 8 88 106 General Fund Revenue Franchise Fees 0 0 58,988,263 9 0 0 GEN 10 0 2008 10 88 109 General Fund Revenue Business Taxes 0 0 85,000,000 9 0 0 GEN 10 0 10 88 119 General Fund Revenue Overhead Reimbursements 0 0 88,841,958 9 0 0 GEN 10 0 2013 10 88 7 Housing Comm & Econ Devmt Affordable Housing Portfolio Mgmt 2,968,429 5 0 0 0 SPEC 3 2025 10 2023 1 86 18 Energy Environ & Utility Svcs Energy Community Programming 5,022,744 6 0 0 0 SPEC 3 0 10 86 26 Environ Svcs Environ & Utility Svcs Utility Regulatory Advocacy and Compliance 6,339,376 6 0 0 SPEC 3 10 86 30 Transportation Environ & Utility Svcs Strategic Support 9,704,128 6 0 0 0 SPEC 3 0 10 86 108 General Fund Revenue Telephone Line Tax 0 0 22,000,000 8 0 0 GEN 10 0 2008 10 86 111 General Fund Revenue Licenses And Permits 0 0 22,574,591 8 0 0 GEN 10 0 10 86 113 General Fund Revenue Revenue From Money And Property 0 0 21,935,000 8 0 0 GEN 10 0 10 86 A - 2
ATTACHMENT A: CITY-WIDE RISK ASSESSMENT
Item 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
Focus area
program or
initiative
S
c
o
r
e
Community
Opinion Survey
Results
(See scale at
bottom)
S
c
o
r
e
Fund
Type
S
c
o
r
e
Pending
Audit
Request
(Last five
years)
S
C
O
R
E
Date of
Last
Audit
S
C
O
R
E
Total
Score
117 General Fund Revenue Fees, Rates, And Charges 0 0 31,840,531 8 0 0 GEN 10 0 10 86 120 General Fund Revenue Transfers 0 0 34,852,870 8 0 0 GEN 10 0 10 86 121 General Fund Revenue Reimbursements For Services 0 0 20,973,108 8 0 0 GEN 10 0 10 86 55 Airport Transport & Aviation Airport Operations 38,194,319 8 0 0 2 2 SPEC 3 0 2017 7 85 102 General Fund Revenue Carryover Fund Balance 0 0 105,790,000 10 0 0 GEN 10 0 2015 9 85 181 Transportation Transport & Aviation General Purpose Parking Fund (533) 12,756,516 7 15,250,000 7 0 0 SPEC 3 0 2018 6 85 78 Info Technology Strategic Support Strategic Support 6,890,911 6 0 0 0 MIX 7 0 2016 8 84 112 General Fund Revenue Fines, Forfeitures, And Penalties 0 0 15,225,000 7 0 0 GEN 10 0 2011 10 84 114 General Fund Revenue Revenue From Local Agencies 0 0 18,991,819 7 0 0 GEN 10 0 10 84 115 General Fund Revenue Revenue From State Government 0 0 11,800,000 7 0 0 GEN 10 0 10 84 118 General Fund Revenue Other Revenue 0 0 11,066,283 7 0 0 GEN 10 0 10 84 41 Public Works Neighborhood Svcs Animal Care & Services 21,020,736 8 1,829,521 4 0 5 8 GEN 10 0 2024 0 84 37 Parks, Recreation, & Neighborhood Svcs Neighborhood Svcs Recreation Services 35,114,427 8 0 0 4 6 GEN 10 0 2022 2 82 174 City-Wide City-Wide Emergency Reserve Fund (406) 500,000 3 29,061,245 8 0 0 SPEC 3 0 2015 9 82 204 City-Wide Strategic Support San Jose Opioid Response Fund (130) 1,135,110 4 983,677 3 0 0 SPEC 3 0 10 82 20 Environ Svcs Environ & Utility Svcs Recycling & Garbage Services 216,656,480 10 5,788,462 6 0 3 4 SPEC 3 0 2023 1 81 22 Environ Svcs Environ & Utility Svcs Recycled Water Management 19,668,174 7 0 0 0 SPEC 3 0 2016 8 81 156 Airport Transport & Aviation Airport Surplus Revenue Fund (524) 4,200,000 5 34,274 0 0 0 SPEC 3 0 10 81 157 Human Resources Strategic Support Benefit Fund (160) 116,042,000 10 0 0 0 0 SPEC 3 0 2019 5 81 89 City Auditor Strategic Support Strategic Support 207,649 2 0 0 0 GEN 10 0 10 80 21 Environ Svcs Environ & Utility Svcs Potable Water Delivery 65,558,711 9 0 0 4 6 SPEC 3 0 2021 3 78 126 City-Wide Capital Program Revenue From Other Agencies 0 0 37,128,000 8 0 0 CAP 5 0 10 76 129 City-Wide Capital Program Construction And Conveyance Tax 0 0 47,000,000 8 0 0 CAP 5 0 10 76 198 Public Works Strategic Support Public Works Program Support Fund (150) 26,695,891 8 40,000 0 0 0 SPEC 3 0 2018 6 76 155 Airport Transport & Aviation Airport Revenue Fund (521) 0 0 239,150,554 10 0 0 SPEC 3 0 10 76 177 Retirement Strategic Support Federated Retirement Fund (134) 280,611,000 10 210,568,000 10 0 0 SPEC 3 0 2024 0 76 195 Retirement Strategic Support Police & Fire Retirement Fund (135) 349,985,000 10 336,363,000 10 0 0 SPEC 3 0 2024 0 76 203 Energy Environ & Utility Svcs San Jose Clean Energy Operating Fund (501) 456,309,608 10 475,726,254 10 0 0 SPEC 3 0 2024 0 76 47 Ind Police Auditor Public Safety Strategic Support 136,943 1 0 0 0 GEN 10 0 10 75 169 Econ Devmt Comm & Econ Devmt Conv & Cultural Affairs Fund (536) 13,064,000 7 200,000 2 1 10 0 SPEC 3 0 2024 0 75 124 City-Wide Capital Program Revenue From Wpcp User Agencies 0 0 17,227,000 7 0 0 CAP 5 0 10 74 127 City-Wide Capital Program Building And Structure Construction Tax 0 0 18,000,000 7 0 0 CAP 5 0 10 74 128 City-Wide Capital Program Construction Excise Tax 0 0 14,000,000 7 0 0 CAP 5 0 10 74 210 Parks, Recreation, & Neighborhood Svcs Comm & Econ Devmt St James Park Management District Fund (345) 811,292 3 100,000 1 0 0 SPEC 3 0 10 73 180 Transportation Transport & Aviation Gas Tax Maint & Const Funds (409-411) 0 0 20,000,000 8 0 0 SPEC 3 0 10 72 10 Housing Comm & Econ Devmt Rent Stabilization And Tenant Protection 3,767,674 5 4,399,669 5 1 10 0 SPEC 3 0 2024 0 71 182 City-Wide City-Wide Gift Trust Fund (139) 812,000 3 0 0 0 0 SPEC 3 0 10 71 201 Housing Comm & Econ Devmt Rent Stabilization Program Fee Fund (450) 4,745,158 5 4,412,669 5 1 10 0 SPEC 3 0 2024 0 71 85 Mayor & Council Strategic Support Council General 49,670 0 0 0 0 GEN 10 0 10 70 91 City Clerk Strategic Support Strategic Support 3,438,573 5 0 0 0 GEN 10 0 2019 5 70 110 General Fund Revenue Real Property Transfer Tax 0 0 0 0 0 0 GEN 10 0 10 70 158 Human Resources Strategic Support Benefit - Dental Insurance Fund (155) 13,644,059 7 345,000 2 0 0 SPEC 3 0 2019 5 70 14 Planning, Building, & Code Enforcement Comm & Econ Devmt Strategic Support 10,159,216 7 0 0 0 MIX 7 0 2020 4 69 42 City Manager Public Safety City-Wide Emergency Management 3,329,753 5 0 0 2 2 GEN 10 0 2020 4 69 24 Environ Svcs Environ & Utility Svcs Sustainability And Environmental Health 353,035 2 0 0 0 SPEC 3 0 2012 10 66 136 City-Wide Capital Program Developer Contributions 0 0 710,000 3 0 0 CAP 5 0 10 66 101 General Fund City-Wide Reserved For Encumbrances 97,572,603 9 0 0 0 GEN 10 0 2024 0 65 159 Human Resources Strategic Support Benefit - Life Insurance Fund (156) 2,137,168 5 1,034,000 4 0 0 SPEC 3 0 2019 5 64 130 City-Wide Capital Program Residential Construction Tax 0 0 200,000 2 0 0 CAP 5 0 10 64 50 Police Public Safety Regulatory Services 4,544,814 5 1,829,521 4 0 0 GEN 10 0 2022 2 63 68 Finance Strategic Support Debt And Treasury Management 6,078,591 6 90,220,000 9 0 0 MIX 7 0 2024 0 62 132 Environ Svcs Capital Program Storm Drainage Fees 0 0 100,000 1 0 0 CAP 5 0 10 62 143 Parks, Recreation, & Neighborhood Svcs Capital Program Parks And Comm Facilities Capital Program 35,682,797 8 0 0 4 6 CAP 5 0 2024 0 62 176 Retirement Strategic Support Federated Retiree Health Care Trust (124) 37,127,000 8 28,336,000 8 0 0 SPEC 3 0 2024 0 62 135 City-Wide Capital Program Other Taxes, Fees And Charges 0 0 100,000 1 0 0 CAP 5 0 10 62 3 Econ Devmt Comm & Econ Devmt Real Estate Services 3,431,214 5 0 0 0 GEN 10 0 2021 3 60 138 Info Technology Capital Program Communications Capital Program 0 0 0 0 0 CAP 5 0 10 60 125 City-Wide Capital Program Revenue From Santa Clara 0 0 0 0 0 0 CAP 5 0 10 60 33 Library Neighborhood Svcs Literacy And Learning 4,405,945 5 0 0 2 2 GEN 10 0 2022 2 59 193 Parks, Recreation, & Neighborhood Svcs Neighborhood Svcs Municipal Golf Course Fund (518) 0 0 1,025,000 4 0 0 SPEC 3 0 2015 9 59 141 Public Works Capital Program Municipal Improvements Capital Program 19,064,246 7 0 0 4 6 CAP 5 0 2024 0 57 16 Energy Environ & Utility Svcs Providing Clean Energy 430,340,046 10 0 0 0 SPEC 3 0 2024 0 56 162 Planning, Building, & Code Enforcement Comm & Econ Devmt Building Homes And Jobs Acts Fund 66,813 0 15,000 0 0 0 SPEC 3 0 10 56 164 Finance City-Wide Cash Reserve Fund (002) 0 0 150 0 0 0 SPEC 3 0 10 56 A - 3
ATTACHMENT A: CITY-WIDE RISK ASSESSMENT
Item 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
Focus area
program or
initiative
S
c
o
r
e
Community
Opinion Survey
Results
(See scale at
bottom)
S
c
o
r
e
Fund
Type
S
c
o
r
e
Pending
Audit
Request
(Last five
years)
S
C
O
R
E
Date of
Last
Audit
S
C
O
R
E
Total
Score
172 Econ Devmt Comm & Econ Devmt Econ Devmt Administration Loan Fund (444) 0 0 150 0 0 0 SPEC 3 0 10 56 173 Police Public Safety Fedward Byrne Memorial Jag Trust Fund (474) 0 0 0 0 0 0 SPEC 3 0 10 56 175 Police Public Safety Federal Drug Forfeiture Fund (419) 0 0 0 0 0 0 SPEC 3 0 10 56 199 Public Works Comm & Econ Devmt Public Works Small Cell Permitting Fee Program Fund ( 0 0 0 0 0 0 SPEC 3 0 10 56 211 Police Public Safety State Drug Forfeiture Fund (417) 0 0 0 0 0 0 SPEC 3 0 10 56 213 Police Public Safety Supplemental Local Law Enforce Fund (414) 0 0 0 0 0 0 SPEC 3 0 10 56 189 Library Neighborhood Svcs Library Parcel Tax Fund (418) 12,016,680 7 11,265,233 7 0 0 SPEC 3 0 2024 0 55 196 Retirement Strategic Support Police Retiree Health Care Trust (125) 7,755,000 6 33,691,000 8 0 0 SPEC 3 0 2024 0 52 64 Finance Strategic Support Disbursements 3,420,266 5 0 0 0 GEN 10 0 2023 1 50 88 City Auditor Strategic Support Audit Services 3,727,892 5 0 0 0 GEN 10 0 2023 1 50 179 Retirement Strategic Support Fire Retiree Health Care Trust Fund (126) 5,488,000 6 8,668,000 6 0 0 SPEC 3 0 2024 0 48 160 Human Resources Strategic Support Benefit - Unemployment Insurance Fund (157) 745,328 3 35,000 0 0 0 SPEC 3 0 2019 5 46 65 Finance Strategic Support Financial Reporting 3,820,668 5 0 0 0 GEN 10 0 2024 0 45 140 Library Capital Program Library Capital Program 14,868,084 7 0 0 0 CAP 5 0 2024 0 45 152 Airport Transport & Aviation Airport Cust Facility & Trans Fee Fund (519) 2,778,233 5 17,546,446 7 0 0 SPEC 3 0 2024 0 45 19 Energy Environ & Utility Svcs Strategic Support 11,711,081 7 0 0 0 SPEC 3 0 2024 0 41 73 Human Resources Strategic Support Training And Development 1,759,742 4 0 0 0 GEN 10 0 2024 0 40 104 General Fund Revenue Sales Tax 0 0 340,000,000 10 0 0 GEN 10 0 2024 0 40 107 General Fund Revenue Utility Tax 0 0 143,800,000 10 0 0 GEN 10 0 2024 0 40 123 City-Wide Capital Program Revenue From State Government 0 0 73,073,571 9 0 0 CAP 5 0 2022 2 38 94 Retirement Strategic Support Retirement Plan Administration 6,711,805 6 0 0 0 SPEC 3 0 2024 0 36 122 City-Wide Capital Program Revenue From Federal Government 0 0 45,152,736 8 0 0 CAP 5 0 2022 2 36 105 General Fund Revenue Transient Occupancy Tax 0 0 18,000,000 7 0 0 GEN 10 0 2024 0 34 95 Retirement Strategic Support Strategic Support 3,355,796 5 0 0 0 SPEC 3 0 2024 0 31 116 General Fund Revenue Revenue From Federal Government 0 0 0 0 0 0 GEN 10 0 2022 2 30 134 Airport Capital Program Airport Passenger Facility Charge Proceeds 21,800,000 8 0 0 CAP 5 0 2024 0 26 133 Environ Svcs Capital Program Water Utility Fees 0 0 55,000 0 0 0 CAP 5 0 2021 3 25 Scoring Tables #VALUE! PROPOSED
EXPENDITURES
PROPOSED
REVENUES
% POSITIVE SURVEY
RESULTS** FUND TYPE AUDIT
REQUEST*
DATE OF
LAST AUDIT
0 0 0 0 blank 0 <2014 10
100,000 1 100,000 1 blank 0 1 0 SPEC 3 NO 0 2015 9
200,000 2 200,000 2 1 10 2 2 YES 10 2016 8
500,000 3 500,000 3 3 4 CAP 5 2017 7
1,000,000 4 1,000,000 4 4 6 2018 6
2,000,000 5 2,000,000 5 5 8 MIX 7 2019 5
5,000,000 6 5,000,000 6 6 10 2020 4
10,000,000 7 10,000,000 7 ** 2021 3
20,000,000 8 20,000,000 8 1 = 80-100% GEN 10 2022 2
50,000,000 9 50,000,000 9 2 = 65-79% 2023 1
100,000,000 10 100,000,000 10 3 = 50-64% 2024 0
MORE 10 MORE 10 4 = 36-49% 2025 0
5 = 21-35%
6 = 0-20%
*since 2019
DASHBOARD OR
FOCUS AREA ITEM*
0 No
1 Yes
A - 4