City of Stockton - Audit Findings Tracking Report
4/15/2024
( A) ( B) ( C) ( D)
Reports
Total Findings
Open Findings
(Not Yet Completed by
C
ity)
Validated Findings
(By Moss Adams)
Reportable Findings
(Newly validated since last
s
ummary)
2011 Memorandum of Internal Control for CAFR (MOIC11 ) 38 0 38 1 2011 Single Audit (SA11 ) 5 0 5 0
2010 Single Audit (SA10 ) 8 0 8 0
2010 Report to Management (RMIC10 ) 3 0 3 0
Internal Audit 36 8 28 0
2002 Performance Audit - Administrative Directives (IA-AD ) 1 0 1 0 2007 Internal Control Evaluation - Stockton Events Center (IA-SEC ) 1 0 1 0 2008 Performance Audit - Library Fines and Fees (IA-LIB ) 1 0 1 0 2010 Compliance Audit - Election Costs (IA-EC ) 1 0 1 0 2010 Performance Audit - Fire Department Overtime Processing System (IA-FP ) 2 0 2 0 2012 Compliance Audit-ARRA Update (IA-ARRA ) 4 4 0 0
2012 Compliance Audit: Disbursements – Payment Authority (IA-PA ) 10 1 9 0 2012 Compliance Audit: Disbursements – Purchase Cards (IA-PC ) 5 0 5 0 2005 Performance Audit: City Clerk (IA-CC ) 1 0 1 0
2012 Performance Audit: Police Property Room (IA-PP ) 3 0 3 0 2012 Performance Audit: Fleet Utilization and Management (IA-FUM ) 7 3 4 0 2011 City of Stockton's Gas Tax Audit (SCOGT11 ) 3 0 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 (SCGJ-112 ) 22 1 21 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 Report, 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 ) 14 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 ) 70 10 60 2 2014 Internal Audit of Revenue and Cash Operations (MA-REV ) 18 2 16 0 2014 Internal Audit of IT General Controls (MA-IT ) 20 7 13 0 2014 Internal Audit of Payroll Operations (MA-PAY ) 12 0 12 2 2014 Internal Audit of Accounts Payable and Procurement Internal Controls (MA-AP/PUR ) 10 0 10 0 2015 Internal Audit of Monthly Close Process (MA-MON ) 4 0 4 0 2015 Internal Audit of Grants Management (MA-GRANT ) 3 3 0 0 2017 Internal Controls Testing: Cash Handling (MA-CASH ) 18 2 16 0 2017 Internal Controls Testing: Month End Close and Reconciliation Process (MA-MONIC ) 13 3 10 0 2017 Internal Controls Testing: Grants Management and Administration (MA-17GRANT ) 15 9 6 0 2017 Internal Controls Testing: Payroll and Timekeeping (MA-17PAY ) 15 3 12 2 2017 Internal Controls Testing: Superion Access (MA-17IT ) 4 1 3 0 2017 Internal Controls Testing: Purchasing and AP (MA-17PUR ) 16 4 12 0 2018 Internal Controls Testing: Travel Expenses (MA-18TRVL ) 4 0 4 0 2020 Venue Management Performance Audit (MA-20VMGT ) 15 15 0 0 2020 Internal Controls Testing: Purchasing Card (MA-20PCRD ) 5 3 2 0 2012 SAS 115 - Internal Controls Identified in an Audit (12 SAS115 ) 11 0 11 0 2012 Single Audit Report (SA12 ) 6 2 4 0
2013 SAS 115 - Internal Controls Identified in an Audit (13 SAS115 ) 9 0 9 0 2013 Single Audit Report (SA13 ) 3 0 3 0
2014 Single Audit Report (SA14) 2 0 2 0
2014 SAS 115 - Internal Controls Identified in an Audit (14SAS115 ) 6 0 6 0 2015 SAS 115 - Internal Controls Identified in an Audit (15SAS115 ) 4 0 4 0 2015 Single Audit Report (SA15 ) 2 0 2 0
2016 SAS 114 - Report on Internal Control Related Matters Identified in the Audit (16SAS114 ) 4 1 3 0 2017 Single Audit (SA17 ) 6 0 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 Internal Control Related Matters Identified in the Audit (18SAS115 ) 2 0 2 0 2016 Public Agency Review (16PAR) 1 1 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 ) 6 6 0 0 2021 SAS 115 - Report on Internal Control Related Matters Identified in the Audit (21SAS115 ) 1 0 1 0 2022 SAS 115 - Report on Internal Control Related Matters Identified in the Audit 1 1 0 0 2023 Single Audit Report 6 6 0 0
Total 471 94 377 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 Moss 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)
Validated Findings: Column (D) (subset of (C) Completed Findings) Reportable Findings: Column (E) (subset of (D) Validated Findings) Attachment A
Item
No.
Findin
g No.
Report
Code
Report
Date
Finding Recommendation
Responsible
Dept(s)
Moss Adams Determination
47 2011-
36 MOIC11 11/17/12
Review and Approval of Changes To The Employee Database During our tests of internal controls over processing payroll, we noted that payroll employees have access to the employee database and may make changes to the database without the involvement of a second employee or department such as Human Resources.
Either payroll personnel should not have access to make changes to the employee database or a second employee should review and approves changes to the employee database.
ASD/ Payroll
HR
We validated this finding by
performing a screen share of
Tyler Munis payroll access
and capabilities. We
determined that payroll
cannot make changes to the
employee database or pay
information.
134 A-1 MA-ICR 8/19/2013
Human resources and payroll functions are not properly segregated. Shift control of wage rate entry and wage rate changes to the human resources department (best practice) or establish monitoring controls to detect unauthorized or inaccurate changes to wage rates.
Removing wage rate entry and wage rate change controls from the payroll department would add capacity in the payroll department to implement other control processes needed.
ASD-
Payroll/HR
We validated this finding by
performing a screen share of
Tyler Munis payroll access
and capabilities. We
determined that payroll
cannot make changes to the
employee database or pay
information.
136 A-3 MA-ICR 8/19/2013
The Fire Department uses a homegrown,
MS Access-based payroll system for
accumulating time by employee. Each user
of the program can modify the database
tables and rules used to calculate pay,
resulting in a risk that those calculations are
inaccurate and employees are being paid
incorrectly.
Standardize and lock down tables to prevent changes that could result in an employee being paid incorrectly. Continue to explore a new system that has the capability to calculate and report hours for the Fire Department.
ASD-
Payroll/Fire
We reviewed Executime and
confirmed that the Fire
Department is using this
system to complete its time
entry which includes internal
controls to promote accuracy
of employee pay.
261 3 MA-PAY 4/4/2014
There is not sufficient segregation of duties or monitoring of employee pay entry within the Payroll unit.
The Human Resources Department should enter all Status/Position data and Payroll Unit staff should no longer be able to modify this data.
ASD -
Payroll/Hum
an
Resources
We validated this finding by
performing a screen share of
Tyler Munis payroll access
and capabilities. We
determined that payroll
cannot make changes to the
employee database or pay
information.
268 10 MA-PAY 4/4/2014
Fire Department staff has to manually change its internal time codes to agree with the City’s time codes during the time sheet data transfer process.
The Fire Department should align its internal time codes within its database system to match the City’s time codes.
Fire Confirmed that Fire
Department is using the
same time codes as other
City departments.
390 4 MA-17PAY 6/13/2017
Not all time reported matched the payroll register. Explore the implementation of a single, robust timekeeping system. ASD: Payroll We confirmed all City departments use Executime.
397 11 MA-17PAY 6/13/2017
Not all departments that utilize overtime have written overtime procedures.
Establish departmental overtime procedures. ASD: Payroll; All Depts
We confirmed overtime
policies and processes in
Executime.
Attachment A