Item 04 - Community Development Audit Scope Report Audit Committee Agenda Item 11/24/2009 12:00:00 AM

1 August 9, 2011 Staff Report Honorable Members of the Audit Committee Title: Quarterly Audit Activities Report Location/Council District: Citywide Recommendation: Accept the Auditor’s Office Quarterly Audit Activities Report for the April 2011 to June 2011 period and forward to City Council for final approval. Contact: Jorge Oseguera, City Auditor 808-7270 Presenters: Jorge Oseguera Department: Office of the City Auditor Division: Organization No: 01001201 Description/Analysis Issue: According to Resolution No. 2009-407, the City Council should be kept apprised of the City Auditor's work. The Audit Committee shall receive, review, and forward to the full Council the City Auditor's updates and reports. This report documents the Auditor’s Office activity for the fourth quarter of Fiscal Year 2010- 2011. Policy Considerations: The City Auditor’s presentation of the Quarterly Audit Activities Report is consistent with the Mayor and City Council’s intent to have an independent audit function for the City of Sacramento. Environmental Considerations: None. Sustainability Considerations: None. Rationale for Recommendation: This staff report provides the Audit Committee with information that may be used to meet its responsibility to provide oversight and supervision of the City Auditor. Financial Considerations: The costs of the audits listed in the Quarterly Audit REPORT TO AUDIT COMMITTEE 915 I Street, Sacramento, CA 95814-2604 www.CityofSacramento.org 3 Office of the City Auditor Jorge Oseguera, City Auditor CITY OF SACRAMENTO CALIFORNIA August 9, 2011 Honorable Members of the Audit Committee 915 I Street - Fifth Floor, New City Hall Sacramento, CA 95814-2604 Honorable Members of the Audit Committee: Activity highlights for April through June 2011: ? Issued the Audit of Employee Health and Pension Benefits: April 2011. ? Issued letter responding to Council’s request for additional information regarding an Audit of Employee Health and Pension Benefit: April 2011. ? Issued Auditor’s Quarterly Audit Activities Report for the January 2011 to March 2011 period. ? Restarted the Fleet Management audit. ? Attended the Association of Local Government Auditor’s training. ? In coordination with the Audit Committee, held two special audit committee meetings in April and May to solicit feedback from the public on the Utilities Audit. ? Presented the results of a survey we performed in coordination with Councilmember Ashby regarding Utilities’ services. ? Issued Sacramento Utilities Department Operational Efficiency and Cost Savings Audit: May 2011. ? Began gathering information for the Golf Maintenance 2010-11 shortfall review. ? Held exit conferences for audit for the Audit of City Revenue Collection and for the Audit of Citywide Policies and Procedures. ? Requested and received Audit Committee direction on issuing a Request For Proposal for the Utility Billing audit. Attachment 1 Item 02 - Auditors Quarterly Rpt 2011 Audit Committee 8/9/2011 12:00:00 AM Agenda Item

Meeting Date: October 8, 2013 Report Type: Discussion Item Audit Committee Purpose (Oral) Location: Citywide Issue: Periodic review of the purpose and scope of the Audit Committee. Recommendation: Discuss and provide direction Contact: Jorge Oseguera, City Auditor 916.808.7270 This is an oral report only. Audit Committee Report 915 I Street, 1 st Floor www.CityofSacramento.org 2 Audit Committee 10/8/2013 1:00:00 AM Agenda Item

Meeting Date: October 8, 2013 Report Type: Discussion Item Sacramento Convention Center Audit Discussion (Oral) Location: Citywide Issue: The City’s Convention Center has experienced financial losses in recent years. Councilmember McCarty requests that the Audit Committee consider including in the Auditor’s work plan an audit of the Sacramento Convention Center. Recommendation: Discuss and provide direction Contact: Jorge Oseguera, City Auditor 916.808.7270 This is an oral report only. Audit Committee Report 915 I Street, 1 st Floor www.CityofSacramento.org 3 Audit Committee 10/8/2013 1:00:00 AM Agenda Item

Item 2: Status of Draft Cost of Service Report (Oral Report) Item 02 - Status of Draft Cost of Service Report Audit Committee 4/4/2011 12:00:00 AM Agenda Item

Item 02 - Status of Draft Cost of Service Report Audit Committee 4/4/2011 12:00:00 AM Supplemental Meeting Materials

Eileen Teichert, City Attorney Shirley Concolino, City Clerk Russell Fehr, City Treasurer John F. Shirey, City Manager City of Sacramento City Council 915 I Street, Sacramento, CA, 95814 www.CityofSacramento.org Meeting Date: 3/6/2012 Report Type: Consent Title: City Auditor's Annual Audit Plan for Fiscal Year 2012-13 Report ID: 2012-00247 Location: Citywide Recommendation: Pass a Resolution approving the City Auditor's Annual Audit Plan for Fiscal Year 2012-13. Contact: Jorge Oseguera (916) 808-7270, Mayor/Council Presenter: None Department: Mayor/Council Division: Office of the City Auditor Dept ID: 01001201 Attachments: _____________________________________________________________________________________________________________ 1-Description/Analysis 2-City Auditor's Annual Audit Plan FY 2012-13 Approvals/Acknowledgements Department Director or Designee: Jorge Oseguera - 2/28/2012 8:12:47 AM 1 of 7 Description/Analysis Issue: According to City Code Section 2.18.030, by March 1 each year, the City Auditor shall submit an Annual Audit Plan to the City Council for approval. This report sets forth the City Auditor’s Annual Audit Plan for Fiscal Year 2012-13. Policy Considerations: The City Auditor’s presentation of the Annual Audit Plan is consistent with the Mayor and City Council’s intent to have an independent audit function for the City of Sacramento. Environmental Considerations: None Sustainability: None Commission/Committee Action: On February 14, 2012, the Audit Committee voted 4 – 0 to forward the Annual Audit Plan to the full City Council for approval. Rationale for Recommendation: This staff report provides the Mayor and City Council with an opportunity to approve the City Auditor’s Annual Audit Plan or to provide comments and feedback for modification of scheduled audits for Fiscal Year 2012-13. Financial Considerations: The cost of the audits listed in the 2012-13 Annual Audit Plan will be funded out of the Office of the City Auditor’s 2012-13 budget. Emerging Small Business Development (ESBD): No goods or services are being purchased as a result of this report. 2 of 7 City Auditor Audit Plan March 6, 2012 1 Attachment 2 BACKGROUND The audit function is an essential element of the City of Sacramento's public accountability. The mission of the Office of the City Auditor is, “To provide a catalyst for improvements of municipal operations, promote credible, efficient, effective, fair, focused, transparent, and a fully accountable City Government.” According to City Code Section 2.18.030; “By March 1 st each year, the city auditor shall submit an Annual Audit Plan to the city council for approval. The Annual Audit Plan may be amended during the year with the approval of the City Council. The Council may, by resolution, authorize a committee, charter officer, or an individual councilmember with respect to the councilmember's own office, to request additional audits.” In developing the initial Annual Audit Plan, the City Auditor uses a number of techniques and input sources to identify areas of high audit potential that can be completed or initiated during 2012-13 with the audit resources available. For example, in order to identify and prioritize potential audits based on the level of risk to the City, the City Auditor’s Office completed a Citywide Risk Assessment. The City Auditor’s Office also solicited audit suggestions from the Mayor, City Councilmembers, City Management, and City staff, and identified potential audit areas by reviewing City financial information, reports, policies, procedures, ordinances and regulations. Finally, the City Auditor relied on professional experience and expertise to identify areas of high audit potential. By considering a wide variety of information sources, the intent is to submit to the City Council for its approval an Annual Audit Plan that promotes fairness and ensures that the City Auditor’s Office will prove to be value added for the City of Sacramento by focusing its resources on those areas with the highest audit potential. The results of this process form the basis for the City Auditor’s Annual Audit Plan for Fiscal Year 2012- 13. The list of audits in the City Auditor’s Annual Audit Plan for 2012-13 includes several audits that were carried over from the 2011-12 1 . Given limited audit resources, only three new projects are being added to the proposed 2012-13 audit plan. The new audits proposed are a City Inventory Systems Audit, City Wireless Communications Audit, and a City Vendor List Audit. 1 The Auditor’s Office was not fully staffed during the year due to several long term leave requests limiting the Office’s ability to initiate or complete several of the audits approved for the 2011-12 Audit Plan. 3 of 7 City Auditor Audit Plan March 6, 2012 2 RESOLUTION NO. Adopted by the Sacramento City Council APPROVING THE CITY AUDITOR’S ANNUAL AUDIT PLAN FOR FISCAL YEAR 2012-13 BACKGROUND A. City Code Section 2.18.030 requires that the City Auditor submit an Annual Audit Plan to the City Council for approval. B. The Annual Audit Plan contains the planned projects to be completed during the upcoming fiscal year. C. Significant audit fieldwork cannot proceed without the adoption of the audit plan by a majority of the City Council. BASED ON THE FACTS SET FORTH IN THE BACKGROUND, THE CITY COUNCIL RESOLVES AS FOLLOWS: Section 1. The City Auditor’s Audit Plan for Fiscal Year 2012-13, attached as Exhibit A, is approved. Section 2. Exhibit A is a part of this Resolution. 4 of 7 City Auditor Audit Plan March 6, 2012 3 EXHIBIT A – CITY AUDITOR ANNUAL AUDIT PLAN FOR FISCAL YEAR 2012-13 Carried Over From Last Year’s Audit Plan Purchase Cards I am proposing an audit of Purchase Cards because: 1) the City makes extensive use of Purchase Cards to acquire goods and services; 2) a prior Sacramento City Auditor Office report identified several problems with a department’s use of Purchase Cards; and 3) other jurisdiction’s audits of Purchase Card Programs have resulted in significant cost savings and improved internal controls over procurement processes. City Sidewalk Repair Process After reviewing the Auditor’s proposed audit plan, the audit committee requested that an audit of the City’s sidewalk repair process be added to the audit plan that will go before the City Council. The committee is concerned with how sidewalk repairs are being identified, prioritized, and addressed. The committee believed there is an opportunity to improve our sidewalk repair system. 311 Call Center I am proposing an audit of the 311 Call Center because: 1) In April 2010 the 311 Call Center received 37,626 calls, e-mails, walk-ins and faxes; 2) recent 311 Call Center activity reports show significant service level deteriorations in both caller wait times and caller hang ups due to long wait times; 3) on average 400 callers per day (Monday- Friday) hang up before getting service; and 4) wait times between 8:00 A.M. and 4:00 P.M. (Monday- Friday) average 5 to 10 minutes. Citywide Employee Supplemental Pay I am proposing an audit of the Employee Supplemental Pay because the Council has expressed interest in enhancing the City’s transparency and providing citizen access to information about elected and employee compensation information. In addition to disclosing base pay, it is also important for the City to have a clear understanding of overall employee cash compensation. According to the Finance Department, labor costs make up almost 80% of the General Fund’s expenditures. This audit may review supplemental labor costs, overtime, premium pay, out of class pay, and leave costs. Additional Audits Proposed City Inventory Systems Audit Establishing strong controls to protect City assets is important to ensure adequate supplies of materials, inventory accuracy, and inventory accountability. For this audit, we will perform a targeted Citywide risk assessment to identify which City operations could most benefit from a inventory audit. Based on this risk assessment, we will perform additional analysis to review and test whether adequate internal controls exist to manage City inventories, prevent and detect errors and irregularities, and ensure system access is properly segregated. 5 of 7 City Auditor Audit Plan March 6, 2012 4 City Wireless Communications Audit The purpose of this audit is to assess whether adequate controls are in place regarding cell phone assignment, oversight and use. This audit will also review contracts with service providers to determine if they are designed to economically and effectively meet the City’s communication needs. City Vendor List Audit The master vendor file is a critical City resource. Inaccurate, incomplete, or unauthorized master vendor files could have a negative effect on processing vendor payments and may increase the risk of fraud or abuse in the City’s vendor payments. This audit will assess whether the City has adequate controls regarding its master vendor file and is effectively monitoring and maintaining its vendor information. Other Reports from the Auditor’s Office Quarterly Reports The City Auditor will forward to the Audit Committee quarterly reports describing the status of audit assignments and the progress the Office is making toward completing them. Recommendation Follow-up Reports On a semiannual basis, the City Auditor will report on the status of audit recommendations. Other Potential Audits Not Included in the City Auditor’s 2012-13 Audit Plan The City Auditor’s 2012-13 Audit Plan is ambitious and encompasses a broad array of City programs and services. However, there are many other potential audits that are not included in the 2012-13 Audit Plan due to limited audit resources. The following are a few of the audit areas not included due to limited audit resources: ? City Grants Management and Oversight ? Citywide Inventory of City IT Systems ? An Audit of Heavy Vehicle Use ? Audit of the use of City owned property and facilities ? City Overtime Controls Audit During the course of the year, the City Council may collectively decide to add an audit of an area not listed on the approved audit plan. The Audit Committee may also modify the Auditor’s approved audit plan to as needed. However, doing so will limit the Office’s ability to complete the audits already on the audit plan. 6 of 7 City Auditor Audit Plan March 6, 2012 5 Audit Process To ensure that audits are responsive to the City Council’s needs, as part of the normal audit process, the City Auditor will request input from each council member at the start of each audit. The City Auditor will present completed audit reports to the Audit Committee, which will also hear testimony from the audited entity and other interested parties. The Audit Committee will report at a subsequent City Council meeting the results of the Committee’s review of the audit report and its recommendations. The City Auditor may present an audit report directly to the City Council when the City Council directs the City Auditor to do so. 7 of 7 2012-00247 Council Agenda Item 3/6/2012 12:00:00 AM

OFFICE OF THE CITY MANAGER May 25, 2004 City Council Sacramento, California CITY OF SACRAMENTO CALIFORNIA Honorable Members In Session: CITY HALL ROOM 304 730 I STREET SACRAMENTO, CA 95814 PH 916-808-5704 FAX 916-808-7618 SUBJECT DEVELOPMENT OF THE FY2004/2005 ANNUAL INTERNAL AUDIT WORKPLAN LOCATION: Citywide RECOMMENDATION The Internal Audit Manager requests the Mayor and City Council comments and direction for the attached Annual Internal Audit Workplan. A finalized FY 2004/2005 Annual Internal Audit Workplan will be submitted for City Council approval along with the annual budget. CONTACT PERSON Martin Kolkin, Internal Audit Manager - 808-1244 FOR COUNCIL MEETING OF May 25, 2004 SUMMARY This report sets forth the work process steps for the City's Internal Audit Manager and provides a preliminary Internal Audit Workplan for FY2004/2005. The Internal Audit Manager seeks comments and feedback from the Mayor and City Council on the preliminary Annual Internal Audit Workplan. Following comments and feedback, a final FY 2004/2005 Annual Internal Audit Workplan will be resubmitted for City Council approval. City Council May 25, 2004 Re: Internal Audit WorkPlan Page 2 BACKGROUND a The Internal Auditor functions as an objective evaluator of the effectiveness of all City activities, operations, services and programs, ensuring compliance with organizational policies and procedures, state statutes, and federal regulations. The Internal Audit Manager reports to the City Manager, with access to the City Council, and maintains organizational and operational independence from all other departments within the City. The results of all completed projects are required to be presented to the City Manager and the City Council. Procedures The City Manager's internal operating procedures require the submission of an Annual Internal Audit Workplan for the City Council's approval. The Annual Internal Audit Workplan contains the planned projects to be completed during the current fiscal year. Significant audit fieldwork cannot proceed without the review of the City Manager and the approval of a majority of the City Council. Responsibility The Internal Audit Manager is responsible for preparing the Annual Internal Audit Workplan for review by the City Manager and subsequent submission to the City Council. Work Process The approval of the Annual Internal Audit Workplan is a critical step in the audit work process. Significant audit fieldwork cannot proceed without the review of the City Manager and approval of the City Council. Modifications and Changes The Annual Internal Audit Workplan is routinely modified as circumstances change throughout the year. However, changes will only be made at 1) the direction of the City Manager and City Council or 2) following changes initiated by the Internal Audit Manager and subsequently authorized by the City Manager and City Council. FINANCIAL CONSIDERATIONS No additional financial considerations. ENVIRONMENTAL CONSIDERATIONS This activity does not constitute a "project" and is therefore exempt from the California Environmental Quality Ace (CEQA), CEQA Guidelines Sections 15061(b) and 15378(b)(3). I- City Council May 25, 2004 Re: Internal Audit WorkPlan Page 3 POLICY CONSIDERATIONS The Internal Audit Manager's presentation of the Annual Internal Audit Workplan is consistent with the City Council policy to add the function of Internal Audit Manager for the City of Sacramento. ESBD Considerations No goods or services are to be purchased. MARTIN XOLKIN Internal Audit Manager RECOMMENDATION APPROVED: ROBERT P. THOMAS City Manager Table of Contents Preliminary Internal Audit Workplan for fiscal year 2004/2005... ........ Page 4 ,z Preliminary Internal Audit Workplan for Fiscal Year 2004/2005 Areas of Review Scope Campaign Financing Audit. This audit will examine the City's process for providing funds to candidates from the Campaign Reform Fund. Additionally, all revenues and expenses of individuals receiving matching funds will be examined to determine compliance with the public financing of campaign ordinance. Revenue Division, General Control This review will perform a detailed examination of Review of Cash Collection and the collection, handling, recording, and depositing Handling. of daily receipts within the Revenue Division. It is anticipated that this audit will lead to additional audits. Several examples of revenues and the associated managerial processes that could be reviewed may include parking ticket receipts, Golf, and the North Natomas Permit Office. The Mayor and City Council The report will be an annual review of the Discretionary Accounts Annual recordkeeping and will review the nature of Report for Fiscal Year 2003/2004. discretionary spending accounts for the Mayor and City Council during fiscal year 2003/2004. Parking Follow-Up Audit This audit follows-up on the progress of areas previously identified for improvement in the On- Street and Off-Street Parking audit reports. Continuing Professional Education Obtain continuing professional education as required by Government Auditing Standards. Internal Audit Manager's Comments Provide Internal Audit Manager's input to issues on the External Auditor's annual raised in the External Auditor's annual management letter. management letter comments. Special Projects Perform special projects assigned by the City Manager and the City Council. Internal Audit Annual Report Provide an annual report detailing work completed, ro'ects-in- rocess, and accom lishments. Fiscal Year 2005/2006 Annual Gather ideas and information for the following Internal Audit Work plan year's Annual Internal Audit Work plan. Council Agenda Item 5/25/2004 12:00:00 AM

Susana Alcala Wood, City Attorney Jorge Oseguera, City Auditor Mindy Cuppy, City Clerk Howard Chan, City Manager John Colville, City Treasurer Budget and Audit Committee Report 915 I Street, 1 st Floor Sacramento, CA 95814 www.cityofsacramento.org File ID: 2019-01851 February 4, 2020 Consent Item 01 Title: City Auditor’s Activity Report for the 2 nd Quarter of Fiscal Year 2019/2020 Location: Citywide Recommendation: Pass a Motion: 1) accepting the City Auditor’s Activity Report for the 2nd Quarter of Fiscal Year (FY) 2019/20; and 2) forwarding to City Council for final approval. Contact: Jorge Oseguera, City Auditor, (916) 808-7270, Office of the City Auditor Presenter: None. Attachments: 1-Description/Analysis 2-City Auditor’s Activity Report for the 2nd Quarter of Fiscal Year 2019/20 Page 1 of 4 File ID: 2019-01851 Consent Item 01 February 4, 2020 powered by Legistar™ City of Sacramento Description/Analysis Issue Detail: According to the City Council Rules of Procedures, the Budget and Audit Committee shall receive, review, and forward to the council as appropriate, reports, recommendations, and updates from the City Auditor. This report documents the Auditor’s Office activity for the 2nd Quarter of FY2019/20. Policy Considerations: The City Auditor’s presentation of the Activity Report is consistent with Mayor and City Council’s intent to have an independent audit function for the City of Sacramento. Economic Impacts: None. Environmental Considerations: None. Sustainability: None. Commission/Committee Action: None. Rationale for Recommendation: This staff report provides the Budget and Audit Committee with information that may be used to meet its responsibility to provide oversight and supervision of the City Auditor. Financial Considerations: The costs of the projects listed in the Activity Report were funded out of the FY2019/20 Office of the City Auditor Budget. Local Business Enterprise (LBE): None. Page 2 of 4 3 Office of the City Auditor Jorge Oseguera, City Auditor CITY OF SACRAMENTO CALIFORNIA Report 2019/20-10 February 4, 2020 Honorable Members of the Budget and Audit Committee: Activity highlights for October through December 2019: ? The Office of the City Auditor issued the Audit of Retiree Health Benefits. ? The Office of the City Auditor issued the 2019 Audit of Diversity, Equity, and Inclusion of Boards, Committees, and Commissions. ? The Office of the City Auditor initiated the Audit of Cannabis Permitting. ? The Office of the City Auditor initiated a vendor audit of the Roberts Family Development Center. ? The Office of the City Auditor initiated a vendor audit of Downtown Streets Team, Inc. ? The Office of the City Auditor initiated the Audit of the Fire Department Emergency Medical Services. ? The Office of the City Auditor initiated the Audit of the Animal Care Services Division. ? The Office of the City Auditor initiated the Audit of the City’s Financial Condition. ? The Office of the City Auditor released the online City of Sacramento Gender and Ethnic Diversity Dashboard, which provides interactive data on the gender and ethnic composition of City employees. ? The Office of the City Auditor issued the Whistleblower Hotline Activity Report for the April 2019 to September 2019 period. ? Audit recommendation follow up software developed in partnership with Missionmark, Inc. has been deployed. The Office of the City Auditor’s recommendation follow up process is now paperless, in support of the City’s sustainability efforts. ? The City Auditor presented at the Western International Audit Forum (WIAF.) 3 Page 3 of 4 4 ? The Office of the City Auditor issued the Quarterly Activity Report for the July 2019 to September 2019 period. ? The Office of the City Auditor continues to partner with Missionmark, Inc. to develop audit software that will streamline audit processes. ? The Office of the City Auditor investigated a number of whistleblower allegations. Status of the City Auditor’s FY 2019/20 Audit Plan as of December 2019 Preliminary Survey Risk Assessment Fieldwork Report Writing Date Issued Assignments Completed An Audit of the City's Retiree Benefits Completed Completed Completed Completed Dec-19 2019 Audit of Diversity, Equity, and Inclusion of Boards, Committees, and Commissions Completed Completed Completed Completed Dec-19 Assignments In Progress Citywide Innovation and Efficiency Assessment Completed Completed Completed In Progress Department of Utilities Storm Drainage Fund Review N/A N/A Completed In Progress An Audit of the City’s Green Efforts Completed Completed In Progress An Audit of the CDD, Code Enforcement Division Completed Completed In Progress An Audit of Cannabis Permitting Completed Completed In Progress Vendor Audit of Roberts Family Development Center In Progress Vendor Audit of Downtown Streets Team, Inc. In Progress An Audit of Fire Department EMS In Progress An Audit of the Animal Care Services Division In Progress An Audit of the City’s Financial Condition In Progress Assignments Not Yet Started An Audit of Recycling and Solid Waste Not Started An Audit of the IT Department Not Started An Audit of the PW Maintenance Services Division Not Started An Audit of YPCE Park Operations Not Started An Audit of PD Office of Investigations Not Started 2020 City of Sacramento Community Survey Not Started Risk Assessment of the City’s Revenue Sources Not Started Ethics Commission Assessment Not Started Community Police Review Commission Assessment Not Started On behalf of the Auditor’s Office, I would like to express my appreciation to the City staff for their cooperation and assistance during our reviews. Respectfully submitted, Jorge Oseguera 4 Page 4 of 4 2019-01851 Budget and Audit Committee Agenda Item 2/4/2020 12:00:00 AM

Audit Committee – April 13, 2010      Oral Report  2. Introduction of City Auditor Staff (Oral) Recommendation: Receive and File. Contact: Jorge Oseguera, City Auditor, (916) 808-7270   Item 02 - Introduction of City Auditor Staff Audit Committee Agenda Item 4/13/2010 12:00:00 AM