CITY OF STOCKTON INTERNAL AUDIT STATUS REPORT 10-9-23
October 9, 2023
To: City of Stockton Audit Committee
From: Moss Adams LLP
Subject: Internal Audit Status Report June 5 through October 9, 2023 _____
PERFORMANCE
IMPROVEMENT
PROJECTS
AUDIT FINDINGS VALIDATION &
REPORTING POLICY SUPPORT SOLID WASTE CONTRACT
AUDIT MEASURE A PERFORMANCE AUDIT CAPITAL PROGRAM PROCESS
IMPROVEMENT FIRE D ISPATCH EFFICENCY STUDY
Schedule July 2023 through June 2024 July 2023 through June 2024 May through October 2023 May through October 2024 TBD; see below August through December 2023 Budget Status: Total
Budget and % Expended
$20,000
44%
$25,000
11%
$22,927.50 (FY22-23 carryover)
88%
$15,736.25 (FY22-23 carryover)
$90%
$30,000
0%
$40,000
0%
Activities for This Period
Coordinated with City staff on
policies and procedures related to
audit findings
Coordinated city efforts to update and
approve priority policies and
procedures
Conducted fieldwork and analysis,
developed draft and final reports.
Conducted fieldwork and analysis,
developed draft and final reports. Initiated project. Conducted scoping meeting with Fire Department.
Activities for Next Period Continue to validate findings resolution
Continue to provide review and
analytical support to update policies None None Pending Public Works organizational assessment timing. None
Issues None None None None None Propose replacing this engagement, will provide options at a future meeting.
INTERNAL AUDIT
PROJECTS
CITYWIDE INTERNAL
CONTROLS REVIEW PARKING CONTRACT AUDIT SUBRECIPIENT MONITORING CALVIP GRANT COMPLIANCE Schedule April through December 2023 June through December 2023 December 2022 through June 2024 June through September 2023
Budget Status: Total
Budget and % Expended
$38,850 (FY22-23 carryover)
34%
$32,232.50 (FY22-23 carryover)
9%
$77,040 (FY22-23 carryover)
5%
$58,851.25 (FY22-23 carryover)
4%
Activities for This Period
Conducted interviews and initiated
fieldwork, including key controls
testing.
Kicked off project, conducted
interviews and fieldwork.
Assisted in policy and procedure
update, developed testing plan.
Kicked off project, conducted interviews,
held scoping conversations with
department and City Manager’s Office.
Activities for Next Period
Continue fieldwork, develop
preliminary findings, conduct
analysis, and develop draft report.
Continue fieldwork, develop
preliminary findings, conduct
analysis, and develop draft report.
Ongoing subrecipient monitoring None
Issues None None None Discontinued engagement based on
current department needs
Attachment A
2 | PAGE
BASIC INTERNAL
AUDITOR SERVICES
ONGOING INTERNAL AUDIT
SERVICES
ETHICS HOTLINE STATISTICS
Schedule July 2023 through June 2024 Complaint Type
Complaints Received This
Quarter Under Review
Referred to Appropriate City
Official(s) Closed
Budget Status: Total
Budget and %
Expended
$30,000
20%
Compliance & Ethics 1 0 1 1
Fraud 1 0 1 1
Employment Matters 1 0 1 1
Attachment A