City Services Auditor Charter Appendix F Discussion Citizens General Obligation Bond Oversight Committee November 19, 2015

CSA’s Charter Mandates Evaluate quality and quantity of the City’s services, compare, benchmark & provide public information Serve as the City’s internal auditor: conduct financial and performance audits Measure the City’s performance to standards for streets, parks, and sidewalks Evaluate city management and employment practices Oversee contracting procedures and RFP standards Operate whistleblower hotline, investigations, website Just a quick background on CSA… As you know, the City Services Auditor was established through an amendment to the City Charter back in 2003. Per Appendix F of the City’s Charter, CSA is mandated to perform a variety of functions, including Evaluating and benchmarking City services and operations. Conducting financial and performance audits of City departments and activities AND Operating our Whistleblower hotline and investigations, AMONG OTHERS… CSA is diviided into 2 units: Audits Performance audits: compliance, management, construction Concession and financial audits Whistleblower investigations City Performance and Operations Standards, performance measures, benchmarking Financial and operational analysis Technical assistance and professional contracting CSA’s work is driven by: Charter & Administrative Code requirements; limited risk analysis; Mayor, Board, leadership and department requests; and bond and capital programs. 2

CSA Performance –Programs in FY16 Performance Management Citywide performance database; updates, validation, reports New performance website and data access in FY16 with dashboards for critical public service measures Benchmarking research and reports Support to Mayor and departments for performance efforts Data analysis and visualization training and user community Parks: inspections, analysis, and reporting Streets and sidewalks: analysis and reporting Citywide nonprofit monitoring and technical assistance. 3

CSA Performance – Major Project Completions as of November 2015 Public Health dashboards—enrollment, patient wait time, patient satisfaction State grant application seeking $80M for HOJ jail replacement Joint dashboard Fire & Emergency Communications for 911 call dispatch and ambulance on-time performance Implementation and evaluation of the Navigation Center homeless service access and rapid housing effort Assessor’s Office business process analysis Automated Speed Enforcement report. 4

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Medi-Cal Expansion (MCE) Enrollment Monthly Gains and Losses

CSA Audits—Programs in FY16 Continuous Monitoring Programs: Cash Transactions Assessments Contract Compliance Information Technology Audits Payroll Cash Disbursements, Inventory Audits Departure & Onboard Audits Eligibility Program Nonprofit Audits Concession and compliance audits Financial statement reviews of the Treasurer’s Office Field follow-ups on audit recommendations CSA will continue its monitoring programs: Cash Transactions & Payroll: CSA will test 8 or more cash collection locations across the City to assess the oversight of cash handling on a citywide basis, as well as, audit payroll practices to ensure adherence to adopted labor contracts and policies. Contracts Compliance: CSA will continue working to enhance the quality and efficiency of City contracting. Our FY14 work includes designing a rotating contracting compliance audit program with formal risk assessment and department reviews. IT Audits: CSA will perform network penetration tests to assess the security levels of the city’s systems. Construction Monitoring Audits: Close-out Assessments: CSA will conduct 4 assessments to assess whether departments adequately oversee compliance with required close-out procedures and complied with the contract’s close-out procedures. Change Order Audits: CSA will perform 4 audits to assess whether construction contractors complied with change order cost and related contract provisions. As mentioned earlier, CSA will start audits of our 2 new programs this fiscal year: 2 Cash Disbursements and 4 Inventory Audits. 8

CSA Audits—Major Audits FY16 Performance Audits: SFMTA Information Technology Audit Citywide Fleet Management Performance Audit Transportation Network Companies Operating Permit Audit 311 Performance Audit Capital and Construction Audits: Citywide Facilities Maintenance Performance Audit Audit of Airport Construction and Capital Planning Audit of 2014 Earthquake Safety & Emergency Response Bond Construction Contract Close-out Assessments 9

Budget and FTE As Of Nov. 1 2015 10 Financial Status: FY 15 Budget; Annual Budget (2/10ths of 1%): $15.3M Carryforward Budget from prior years: $4.7M Capital Budget: $5.5M ($3.7M Bonds, $1.8 CGOBOC Funds) Actual spending $2.8M as of 11/1/15. Projected spending $15.2M or 76% Staffing Status: Positions: 66 FTE budgeted, 56 FTE actual 10

Questions and Discussion 11