TO: RULES AND OPEN
GOVERNMENT COMMITTEE
FROM: Joe Rois,
City Auditor
SUBJECT: Monthly Report of Activities
for August 2026
DATE: September 2, 2026
RECOMMENDATION
Approve the Auditor’s Office Monthly Report of Activities for the month of August 2026.
SUMMARY OF RESULTS
Charter Section 8.05(e) requires the City Auditor to submit a monthly report to the City Council of our activities, findings, and recommendations. This report summarizes reports issued, other activities, and assignments in process during the month of August 2026.
Activities During the Month of August:
1. Issued Employee Turnover and Succession Planning: Better Data and Guidance Can Enhance Workforce Planning Efforts. The audit had two findings and four recommendations to enhance the City’s workforce planning efforts. The report is online at:
https://www.sanjoseca.gov/home/showpublisheddocument/133803.
2. Issued City Manager’s Office of Economic Development and Cultural Affairs Performance Measures: Current Measures are Generally Useful and Reliable, But Opportunities Exist to Improve Reporting. The audit had one finding and five recommendations to strengthen the Office’s performance measurement and reporting processes. The report is online at:
https://www.sanjoseca.gov/home/showpublisheddocument/133844.
Attached is a summary showing the status of current audit projects. The City Auditor’s FY 2026-27 work plan is scheduled to be discussed and approved in September by the City Council. On behalf of the Auditor’s Office, I would like to express my appreciation to City staff for their cooperation and assistance during our reviews.
Joe Rois
City Auditor
Attachment
ROGC AGENDA: 9/9/26
ITEM: B.2
RULES AND OPEN GOVERNMENT COMMITTEE
9-2-26
Monthly Report of Activities for August 2026
Assignment in Process Objective Status Issuance
Date
1. Semi-annual audit
recommendation status
report
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 30, 2026.
In process
September
2026
(projected)
2. 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.
The independent certified public accounting firm
Macias Gini & O’Connell LLP (MGO) will conduct the
agreed-upon procedures as of June 30th.
In process
September
2026
(projected)
3. Vehicle Abatement
Assess the effectiveness and efficiency of the Vehicle
Abatement program, including timeliness and other
program goals, and communication with residents.
In process
September
2026
(projected)
4. Annual audits of voterapproved 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.
In process
October
2026
(projected)
5. Annual external financial
audit and single audit
(contracted audit service)
The City Charter requires an annual audit of the City’s financial transactions. 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),
wastewater treatment funds, and the Single Audit
(including Airport passenger facility charges and
customer facility charges).
In process
September
2026 –
March
2027
(projected)
6. Annual Report on City
Services
19th annual report providing data about the cost,
quality, quantity, and timeliness of City services. The report includes performance data showing historical
trends, a variety of comparisons to other cities, and the results of resident surveys.
In process
December
2026
(projected)
7. Park maintenance
As directed by the City Council on March 17, 2026,
study the park maintenance program, with a scope to
include staffing, routes, processes for evaluating
maintenance needs, and geographic equity and
provide recommendations on best practices.
In process
February
2027
(projected)
RULES AND OPEN GOVERNMENT COMMITTEE
9-2-26
Monthly Report of Activities for August 2026
Assignment in Process Objective Status Issuance
Date
8. Vacant storefronts
As directed by the Rules and Open Government
Committee on June 17, 2026, evaluate existing
restaurant and small business programs within
OEDCA and PBCE to identify opportunities to
strengthen interdepartmental coordination and better
align program resources toward activation of vacant
storefronts. The analysis should assess program
effectiveness, administrative feasibility, fiscal impacts, and policy implications.
In process TBD
9. Fire technology needs Assess the Fire Department’s technology strategic planning and resources. On hold TBD