CITY OF STOCKTON INTERNAL AUDIT STATUS REPORT 1-22-2024
January 22, 2024
To: City of Stockton Audit Committee
From: Moss Adams LLP
Subject: Internal Audit Status Report November 6, 2023 through January 22, 2024 _____
PERFORMANCE
IMPROVEMENT
PROJECTS
AUDIT FINDINGS
VALIDATION & REPORTING POLICY SUPPORT CAPITAL PROGRAM
PROCESS IMPROVEMENT
BUSINESS CONTINUITY &
DISASTER RECOVERY
ASSESSMENT
Schedule July 2023 through June 2024 July 2023 through June 2024 January-April 2024 January-April 2024 Budget Status:
Total Budget and
% Expended
$20,000
55%
$25,000
40%
$30,000
9%
$40,000
1%
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
Held planning meeting with
Public Works and provided
document request list
Held scoping meeting with key
City stakeholders. Began review
of TRP against industry
standards.
Activities for Next
Period
Continue to validate findings
resolution
Continue to provide review and
analytical support to update
policies
Conduct interviews and begin
analysis
Complete review of TRP against
industry standards.
Issues None None None None
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PERFORMANCE
IMPROVEMENT
PROJECTS
(CONT.)
CITY CHARTER BEST PRACTICE
REVIEW
ANIMAL SHELTER EFFICIENCY STUDY HOTEL/MOTEL ORDINANCE
BENCHMARKING
Schedule December 2023-March 2024 January-April 2024 January-March 2024 Budget Status:
Total Budget and
% Expended
$40,000
15%
$35,000
4%
$30,000
6%
Activities for This
Period
Initiated project, analyzed PIO functions
and prepared Public Information Office
memo and presented to Charter Review
Advisory Commission
Initiated project, scheduled on-site visit and
interviews with employees and
stakeholders
Initiated project, scheduled interviews,
submitted document request.
Activities for Next
Period
Analyze Civil Service Rules in the City
Charter and prepare a draft report
Conduct site visit, complete document
review, interviews, and begin peer
benchmarking
Conduct interviews and analysis, develop
draft and final reports.
Issues None None None
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INTERNAL AUDIT
PROJECTS
CITYWIDE INTERNAL CONTROLS
REVIEW PARKING CONTRACT AUDIT SUBRECIPIENT MONITORING Schedule April through December 2023 June through December 2023 December 2022 through June 2024 Budget Status: Total
Budget and % Expended
$45,000 (FY22-23 carryover)
81%
$32,232.50 (FY22-23 carryover)
58%
$77,040 (FY22-23 carryover)
36%
Activities for This Period Conducted fieldwork and analysis. Completed fieldwork and analysis, developed preliminary findings.
Assisted in policy and procedure update,
developed testing plan.
Activities for Next Period Develop draft and final reports. Develop draft and final reports. Ongoing subrecipient monitoring Issues Schedule delays None None
BASIC
INTERNAL
AUDITOR
SERVICES
ONGOING
INTERNAL AUDIT
SERVICES
ETHICS
HOTLINE
STATISTICS
Schedule July 2023 through
June 2024
Complaint
Type
Complaints
Received
This Period
Under
Review
Referred to
Appropriate
City Official(s)
Closed
Budget Status:
Total Budget and
% Expended
$30,000
30%
Compliance
& Ethics
4 0 4 0
Fraud 0 0 0 0
Employment
Matters
0 0 0 0