January 24, 2024
To: City of Stockton Audit Committee
From: Moss Adams, LLP
Subject: FY 23-24 Internal Audit Program Additions
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City management requested Internal Audit to add two projects to the FY 23-24 work plan for Audit Committee consideration. If approved by the Audit Committee, the engagements would be forwarded to the full Council to approve a budget amendment. Details are below.
PRA Process: Requested by the City Attorney’s Office to provide the Audit Committee with a scope of work for consideration related to the City’s Public Records Act (PRA) process and policy. What records are deemed public and how the City responds to PRA requests are largely governed by state law. If the Committee chooses to pursue an Internal Audit engagement related to the PRA process, there are two options for the scope of the engagement:
1. PRA process best practices benchmarking:
a. Scope: Identify 5-10 California cities; gather information, polices and procedures, and process documentation from each city; collect best practice information from relevant industry sources; provide a comparison of City practices to peer and best practice. b. Budget: $15,000
c. Timeline: 2-4 weeks, depending on response from other cities
2. PRA process review:
a. Scope: Conduct benchmarking as noted above; document current City processes; conduct interviews with City staff; conduct process improvement work session to identify opportunities for improvements in efficiency, effectiveness, and alignment with state law and best practice; assess compliance with state law and City policy; provide recommendations.
b. Budget: $45,000
c. Timeline: 8-10 weeks
Measure A Expenditure Plan: Requested by the Administrative Services Department to provide the Audit Committee with a scope of work related to Measure A expenditure guidelines and plan development support.
1. Scope: Identify 5-10 California cities; gather information and provide peer benchmarking and best practice recommendations for general tax measure expenditure guidelines to support the City’s development of a plan for Measure A funds. Facilitate at least two work sessions with City staff to support compilation of plan elements and prioritization criteria. Review draft plan/guidelines and plan and provide recommendations at the request of staff.
2. Budget: $30,000
3. Timeline: 8-12 weeks, plus ongoing support if needed, with target delivery in May to support the City’s budget process.