CITY OF STOCKTON INTERNAL AUDIT STATUS REPORT 4-15-2024 April 15, 2024
To: City of Stockton Audit Committee
From: Moss Adams LLP
Subject: Internal Audit Status Report January 30, 2024 through April 15, 2024 _____
PERFORMANCE
IMPROVEMENT
PROJECTS
AUDIT FINDINGS
VALIDATION & REPORTING POLICY SUPPORT CAPITAL PROGRAM
PROCESS IMPROVEMENT
BUSINESS CONTINUITY &
DISASTER RECOVERY
ASSESSMENT
Schedule July 2023-June 2024 Jul y 2023-June 2024 January-April 2024 January-June 2024 Budget Status:
Total Budget and
% Expended
$20,000
75%
$25, 000
50%
$30,000
83%
$40,000
26%
Activities for This
Period
Coordinated with City staff on
poli
cies and procedures related
to audit findings
Coordinated City efforts to
update and approve priority
policies and procedures
Finalized fieldwork; conducted
analysis; delivered preliminary
observations report.
Preformed introductory
meetings for Business Impact
Analysis (BIA) template with City
Attorney, City Clerk, Community
Services, Municipal Utility, and
Policy Departments.
Activities for Next
Period
Continue to validate findings
res
olution
Continue to provide review and
analytical support to update
policies
Deliver draft and final reports.
Complete introductory meetings
for BIA template with the
remaining 7 Departments and
begin collecting completed
BIAs.
Issues None Non e None None
Attachment A
2 | PAGE
PERFORMANCE
IMPROVEMENT
PROJECTS (CONT.)
CITY CHARTER BEST
PRACTICE REVIEW
ANIMAL SHELTER
EFFICIENCY STUDY CITYWIDE INTERNAL
CONTROLS REVIEW
HOTEL/MOTEL
ORDINANCE
BENCHMARKING
Schedule December 2023-Ap ril 2024 January-May 2024 April 2023-April 2024 January-May 2024 Budget Status: Total
Budget and % Expended
$40,000
81%
$35,000
60%
$45,000 (FY22-23 carryover)
99%
$30,000
41%
Activities for This Period Reviewed draft report and
deve
loped final report.
Completed peer
benchmarking, conducted
comparative analysis, and
developed preliminary
observations.
Drafted and finalized the
report.
Completed peer
benchmarking. Draft report in
development
Activities for Next Period None Dev elop draft and final reports. None Review draft and final reports.
Issues None Non e Schedule delays None
Attachment A
3 | PAGE
INTERNAL AUDIT
PROJECTS
PARKING CONTRACT
AUDIT
CALIFORNIA PUBLIC
RECORDS ACT
BENCHMARKING
MEASURE A
EXPENDITURE GUIDELINE
SUPPORT
SUBRECIPIENT
MONITORING
Schedule June 2023-Ma y 2024 February-April 2024 February through May 2024 December 2022 through December 2024
Budget Status: Total
Budget and % Expended
$35,000 (FY22-23 carryover)
82%
$15,000 (Council amendment)
29%
$30,000 (Council amendment)
23%
$100,000 (FY22-23 carryover)
23%
Activities for This Period Developed draft report.
Ini
tiated project, selected
peers for benchmarking,
completed interviews and
analysis, developed memo.
Conducted research,
facilitated peer interviews, and
drafted summary of results
Initial monitoring of three
HOME funded properties in-
progress. Additional
monitoring to follow.
Activities for Next
Period Develop final report. N one
Finalize summary of peer
benchmarking results and
facilitate work sessions to
guide expenditure guideline
development.
Ongoing subrecipient
monitoring
Issues Schedule delays Non e None None
BASIC INTERNAL
AUDITOR
SERVICES
ONGOING
INTERNAL AUDIT
SERVICES
ETHICS HOTLINE STATISTICS
Schedule July 2023 through
June 2
024
Complaint
Type
Complaints Received
This Period
Under Review Referred to Appropriate
City Official(s)
Closed
Budget Status: Total
Budget and %
Expended
$30,000
69%
Compliance
& Ethics
1 0 1 1
Fraud 0 0 0 0
Employment
Matters
4 0 4 1
Attachment A