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

2. 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

3. 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

4. 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

6. 6

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

8. 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

9. 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

10. 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

11. Questions and Discussion11