City of Stockton ‐ Audit Findings Tracking Report
2/15/2022
( A) ( B) ( C) ( D)
Reports
Total Findings Open Findings
(Not Yet Completed by City)
Validated Findings
(By Moss Adams)
Reportable Findings
(Newly validated since last
summary)
2011 Memorandum of Internal Control for CAFR (MOIC11 ) 38 2 36 0 2011 Single Audit (SA11 ) 50 5 0
2010 Single Audit (SA10 ) 80 8 0
2010 Report to Management (RMIC10 ) 30 3 0
Internal Audit 36 9 27 0
2002 Performance Audit ‐ Administrative Directives (IA‐AD ) 10 1 0 2007 Internal Control Evaluation ‐ Stockton Events Center (IA‐SEC ) 10 1 0 2008 Performance Audit ‐ Library Fines and Fees (IA‐LIB ) 10 1 0 2010 Compliance Audit ‐ Election Costs (IA‐EC ) 10 1 0
2010 Performance Audit ‐ Fire Department Overtime Processing System (IA‐FP ) 20 2 0 2012 Compliance Audit‐ARRA Update (IA‐ARRA ) 44 0 0
2012 Compliance A udit: Disbursements – Payment Authority (IA‐PA ) 10 1 9 0 2012 Compliance Audit: Disbursements – Purchase Cards (IA‐PC ) 50 5 0 2005 Performance Audit: City Clerk (IA‐CC ) 10 1 0
2012 Performance Audit: Police Property Room (IA‐PP ) 30 3 0 2012 Performance Audit: Fleet Utilization and Management (IA‐FUM ) 74 3 0 2011 City of Stockton's Gas Tax Audit (S COGT11 ) 30 3 0 2011 City of Stockton's Administrative and Accounting Controls Review (SCOIC11 )8 2 6 0 2011 City of Stockton's Redevelopment Agency Asset Transfer Review (SCORA11 )2 0 2 0 2014 City of Stockton's Crime Statistics Report for the Department of Justice Program (SCOCS14 )1 0 1 0 2012‐2013 San Joaquin County Grand Jury Report, Case No. 0112 (SCGJ‐112 )2 2 1 21 0 2012‐2013 San Joaquin County Grand Jury Report, Case No. 0312 (SCGJ‐312 )2 1 1 0 2012‐2013 San Joaquin County Grand Jury Report, Case No. 0912 (SCGJ‐912 )4 0 4 0 2012‐2013 San Joaquin County Grand Jury Report, Case No. 1112 (SCGJ‐1112 )1 0 1 0 2012‐2013 San Joaquin County Grand Jury Report, La w and Justice Report (SCGJ‐LAW )1 0 1 0 2013‐2014 San Joaquin County Grand Jury Report, Stockton City Council and The Brown Act (SCGJ‐BRN )1 4 2 12 0 2013‐2014 San Joaquin County Grand Jury Report, Case No. 1613 (SCGJ‐1613 )2 0 2 0 2013 Internal Controls Review (Enterprise Risk Assessment) (MA‐ICR )7 0 18 52 1 2014 Internal Audit of Revenue and Cas h Operations (MA‐REV ) 18 2 16 0 2014 Internal Audit of IT General Controls (MA‐IT ) 20 11 9 0 2014 Internal Audit of Payroll Operations (MA‐PAY ) 12 2 10 0 2014 Internal Audit of Accounts Payable and Procurement Internal Controls (MA‐AP/PUR )1 0 0 10 0 2015 Internal Audit of Monthly Close Process (MA‐MON ) 40 4 0 2015 Internal Audit of Gr ants Management (MA‐GRANT ) 33 0 0 2017 Internal Controls Testing: Cash Handling (MA‐CASH ) 18 8 10 0 2017 Internal Controls Testing: Month End Close and Reconciliation Process (MA‐MONIC )1 3 3 10 0 2017 Internal Controls Testing: Grants Management and Administration (MA‐17GRANT )1 5 9 6 3 2017 Internal Controls Testing: Payroll and Timekeeping (MA‐17PAY )1 5 5 10 0 2017 Internal Co ntrols Testing: Superion Access (MA‐17IT ) 41 3 0 2017 Internal Controls Testing: Purchasing and AP (MA‐17PUR ) 16 4 12 0 2018 Internal Controls Testing: Travel Expenses (MA‐18TRVL ) 44 0 0 2020 Venue Management Performance Audit (MA‐20VMGT ) 15 15 0 0 2020 Internal Conrtols Testing: Purchasing Card (MA‐20PCRD ) 53 2 0 2012 SAS 115 ‐ Internal Controls Identified in an Audit (12 SAS115 ) 11 0 11 0 2012 Sin
gle Audit Report (SA12 ) 62 4 0
2013 SAS 115 ‐ Internal Controls Identified in an Audit (13 SAS115 ) 90 9 0 2013 Single Audit Report (SA13 ) 30 3 0
2014 Single Audit Report (SA14) 20 2 0
2014 SAS 115 ‐ Internal Controls Identified in an Audit (14SAS115 ) 60 6 0 2015 SAS 115 ‐ Internal Controls Identi fied in an Audit (15SAS115 ) 40 4 0 2015 Single Audit Report (SA15 ) 20 2 0
2016 SAS 114 ‐ Report on Internal Control Related Matters Identified in the Audit (16SAS114 )4 1 3 0 2017 Single Audit (SA17 ) 60 6 0
2017 SAS 115 ‐ Report on Internal Control Related Matters Idenfitied in the Audit (17SAS115 )4 0 4 0 2018 SAS 115 ‐ Report on Internal Co ntrol Related Matters Identified in the Audit (18SAS115 )2 0 2 0 2016 Public Agency Review (16PAR) 11 0 0
2012 Independent Accountant's Report on RDA Dissolution ‐ Agreed Upon Procedures Engagement (RDA‐AUP )5 1 4 0 Total 457 110 347 4
Legend:
Reports = report name
Reporting Entity = organization that prepared the report Total Findings = number of findings in the report
Open Findings = number of findings not yet completed by City Completed Findings = number of findings completed by City, both and not yet validated Validated Findings = number of findings validated by Moss Ada ms as completed and adequately addresses the finding Reportable Findings=number of findings validated since last summary report for Audit Committee report Relationships between Columns
Total Findings: Column (A) = Column ( B ) + Column ( C) Open Findings: Column (B)
Completed Findings: Column (C) = Column ( A ) ‐ (B)
Va
lidated Findings: Column (D) (subset of (C) Completed Findings) Reportable Findings: Column (E) (subset of (D) Validated Findings) 1 Attachment A
Item No. Finding No. Report Code Report Date Period Covered Finding Recommendation Responsible
Dept(s)
<MA
Validated/Close
d?>
<Reportable Finding>
(Newly Validated)
<Committee Month>
(Summary Page drives
inclusion) Moss Adams Determination
159 D ‐2M A ‐ICR 8/19/2013 3/1/2013‐
6/30/2013
Adequate oversight and management of grants is not established or provided on an ongoing basis.
Establish a position that is charged with overall grant oversight.
Responsibilities would include monitoring grants th at are managed by various departments throughout the City.
CM Yes Yes Feb‐22 Closed following the establishment and filling of the Grants Manager and Grants Analyst roles in January 2022.
376 5 MA ‐17GRANT 5/1/2017 10/1/15 ‐
3/31/16
Departments have not established separate account numbers for all grants.
Establish and implement an additional process to ensure account numbers are established fo r each grant.
The Library Division should create additional review procedures for personnel that administer grants to ensure City‐wide policies are being followed for all grants awarded.
Community
Services
Yes Yes Feb‐22 Closed following the implementation of the City's ERP, which creates a separate string for each grant so that funds are m
aintained and tracked separately.
377 6 MA ‐17GRANT 5/1/2017 10/1/15 ‐
3/31/16
The City does not have centralized monitoring and oversight of grants. Establish a position that is responsible for overall grant oversight.
Implement procedures to monitor grants at a centralized level.
The monitoring responsibilities of this staff should include, but not limited to, compliance with the fo llowing areas:
• Training for personnel who administer grants
• Allowable costs
• Review of grant financial and performance reports
• Time elapsed between cash draws or reimbursements and spending
• Meeting grant matching contributions
CMO yes yes Feb‐22 Closed following the establishment and filling of the grants manager and grants analyst roles in January 2022.
384 13
MA‐17GRANT 5/1/2017 10/1/15 ‐
3/31/16
Matching funds may not have been adequately tracked by personnel who manage grants.
Update and document processes for tracking matching funds for awarded grants.
The Public Works Department should continue to follow the improved process to ensure the review of matching fund
requirements as part of the grants and/or pr oject close‐out process.
Public Works Yes Yes Feb‐22 Closed following implementation of the City's ERP which tracks matching funds per grant and per project.
2 Attachment A
Close Category Open Findings
Additional Documentation 8
ERP Replacement 7
Miscellaneous 9
Other 14
Policies and Procedures 68
System Upgrades 4
Total 110
Open Audit Findings Summary
To support a comprehensive understanding of open audit findings and systematically address each item, Moss Adams and the City have categorized the remaining open audit findings into specific categories that detail what is required for closure. The table below summarizes number of audit findings associated with each close category.
3 Attachment A