City of Stockton ‐ Audit Findings Tracking Report
12/5/2022
( 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 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 8 28 1
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 ) 73 4 1 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 17 53 1 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 10 10 1 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 ) 40 4 4 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 463 108 355 7
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 Responsible
Dept(s)
<MA
Validated/Clos
ed?>
Moss Adams Determination
98 IA ‐FUM 9/6/2012 Take home vehicles lack documented business needs & review. Establish and implement a process to comply with the review and approval requirement stated in City and Council policies. Written requests for take home vehicles should be retained according to the City's record re tention policy.
Maintain take home vehicle assignments in the Fleet system.
Update information as assignments are changed, to avoid duplication of efforts. Location of vehicles must be a required entry in the system.
Review current take home assignments to ensure current business need and to ensure all assignments have been documented.
PW Ye s
Closed following approval of 15.03.030 ‐‐ Operation of City Vehicles
194 MA ‐ICR 8/19/2013 There is not a segregation of duties between IT staff responsible for moving a system into production and the IT staff involved in the development of that system.
Implement mitigating controls such that additional audit logging occurs when code deployment is pe rformed by the developer.
Logging tools will allow management to review who made the modification to the production environment, the time of the change, and what was modified. Given that some IT groups may not have sufficient staff, they are encouraged to use deployment staff that did not have direct participation in th e implementation of the change to migrate the change to the production environment.
IT Yes
Closed following the implementation of the new ERP, which does not require IT to code any programming.
273 MA ‐IT 8/4/2014 There is a lack of segregation of duties between IT staff responsible for moving a system into production an d the IT staff involved in the development of that system.
IT should implement mitigating controls such that additional audit logging occurs when code deployment is performed by the developer. Given that some IT groups may not have sufficient staff, they are encouraged to use deployment staff that did not have dire ct participation in the implementation of the change to the production environment.
IT Yes
Closed following the implementation of the new ERP, which does not require IT to code any programming.
434
MA‐18TRVL 5/7/2018
Adequate and appropriate documentation was not provided for travel‐ related costs that deviated from the travel policy.
Update th e travel policy and train staff on protocols to address justifications for departure from the policy.
ASD Yes
Closed following approval of 17.08.010 ‐‐ Travel and Expense Policy 435
MA‐18TRVL 5/7/2018
One travel expense was reimbursement at a higher GSA per diem rate than established for the event location.
Revise the Travel Request Form an d strengthen the review process related to per diem reimbursement.
ASD Yes
Closed following approval of 17.08.010 ‐‐ Travel and Expense Policy 436
MA‐18TRVL 5/7/2018
Some travel expense reimbursement claims did not include documentation to support mileage claims.
Revise polciies to strengthen documentation requirements realted to mileage reimbursement.
ASD Yes
Closed following approval of 17.08.010 ‐‐ Tra vel and Expense Policy 437
MA‐18TRVL 5/7/2018
Hotel reservation confirmation was submitted in lieu of a receipt with travel expenses.
Revise policies to clarify documentation requirements related to receipts.
ASD Yes
Closed following approval of 17.08.010 ‐‐ Travel and Expense Policy Attachment A