City of Stockton ‐ Audit Findings Tracking Report
8/5/2022
( 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 1 37 1 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 C ompliance Audit: 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 Ta x Audit (SCOGT11 ) 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 (S CGJ ‐112 )2 2 1 2 1 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 Re port, Law 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 0 2014 Internal Audit of R evenue and Cash 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 In ternal Audit of Grants 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 0 2017 Internal Controls Testing: Payroll and Timekeeping (MA‐17PAY )1 5 5 10 0 2017 In ternal Controls 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 Controls Testing: Purchasing Card (MA‐20PCRD ) 53 2 0 2012 SAS 115 ‐ Internal Controls Identified in an Audi t (12 SAS115 ) 11 0 11 0 2012 Single 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 I dentified 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 In ternal Control 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 2022 Internal Controls Testing: Inventory (MA‐22INV ) 55 0 0 2021 SAS 115 ‐ Report on Internal Control Related Matters Identified in the Audit (21SAS115 )1 1 0 0 Total 463 115 348 1
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 Mo ss Adams 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) Attachment A
Item No. Report Code Report Date Finding Recommendation <Reportable Finding>
(Newly Validated) <Topic Area> Moss Adams Determination 33 MOIC11 11/17/12 Updating Signature Cards for Authorized Signatories The City should not have former employees as authorized signers on bank and investment accounts.
The City should update the signature cards in a timely manner whenever there are changes to signatures.
Yes Financial Controls Closed following update of policy 17.01.060 r elated to signature card updates.
Attachment A