Extracted text (via pymupdf)
8722 characters
City Auditor Presentation to the Audit, Finance and Enterprise Committee January 15, 2026 Joseph Lisitano, City Auditor DoIT – Remote Access Follow-up Review Transportation – Street Maintenance Program Follow-up Review Citywide – IGAs Cost Recovery Follow-up Review Human Resources – Hiring and Recruitment Practices City Attorney – VOCA Program Reports Issued July 2025 – January 2026 DoIT – Remote Access Follow-up Review Report Date: 7/31/2025 A follow-up review to ensure action plans were successfully implemented. DoIT – Remote Access Follow-up Review Follow-up Review 4 What did we find? Status of recommendation from July 2024 report: Develop and implement policies and procedures for managing remote access VPN that address the following: o Roles and responsibilities of staff involved in VPN management. o The process for ensuring its VPN client is secure and undergoes the required scheduled maintenance. o The process for detecting and responding to VPN-related issues, including establishing an incident response plan. o Continuously reviewing and updating its policies and procedures to ensure it appropriately addresses evolving security threats and advances in VPN technology. Implemented Transportation – Street Maintenance Program Follow-up Review Report Date: 8/21/2025 A follow-up review to ensure action plans were successfully implemented. Transportation – Street Maintenance Program Follow-up Review Follow-up Review 6 What did we find? Status of recommendations from March 2023 report: Develop and implement policies and procedures to address the following: o Monitor third-party contractors to ensure it collects required documentation (e.g., independent material test, temperature gauge calibration, and citizen notifications). o Retain documentation of inspections. o Periodically review contracts to ensure terms and conditions are still applicable. Enforce or modify the terms and conditions of its third-party contracts. Implemented Transportation – Street Maintenance Program Follow-up Review Follow-up Review 7 What did we find? Status of recommendations from March 2023 report: Develop and implement policies and procedures to address how City streets are prioritized for treatment, such as: o The forecasting process for identifying City streets that need treatment and documenting criteria used. o Retain documentation of the process and any adjustments. o Review and approval of the streets selected for treatment. o Periodic review of the process to ensure criteria is relevant and appropriate. Implemented Transportation – Street Maintenance Program Follow-up Review Follow-up Review 8 What did we find? Status of recommendations from March 2023 report: Develop and implement policies to address the following: o The process for performing pavement condition surveys, including frequency and criteria. o Retain documentation to support the pavement condition data on record. o Review pavement condition data entered into the pavement management software to ensure it accurately reflects the pavement condition. Ensure user activity is logged in the department’s pavement management software to prevent or detect inappropriate changes to pavement condition data. In Progress Transportation – Street Maintenance Program Follow-up Review Follow-up Review 9 What did we find? Status of recommendations from March 2023 report: Perform monitoring procedures to ensure that pavement condition data provided by its third-party contractor is accurate and reliable including: o Retain documentation of procedures performed to demonstrate the pavement condition data was reviewed. o Verify the pavement condition data was properly uploaded into the pavement management system. o Request documentation of the quality control process and procedures performed. Review its annual forecasting process, including the criteria used to prioritize which streets receive pavement treatment. In addition, review its budgeting process to ensure funding is allocated equitably for projects throughout the City. In Progress Transportation – Street Maintenance Program Follow-up Review Follow-up Review 10 Follow-up • We will perform a second follow-up review in approximately 1 year. • We will remain engaged with the department throughout the process to help ensure successful implementation. Citywide – Intergovernmental Agreements Cost Recovery Follow-up Review Report Date: 1/6/2026 A follow-up review to ensure action plans were successfully implemented. Citywide – Intergovernmental Agreements Cost Recovery Follow-up Review Follow-up Review 12 What did we find? Status of recommendations from March 2025 report: To comply with City Management Policy, departments should develop and implement a process to ensure all signed and executed IGAs are filed with Real Estate Services. To ensure costs are fully recovered, departments should develop and implement policies and procedures to address the following: o The process for preparing invoices to ensure the proper amount, including only reimbursable costs, was invoiced. o The process for tracking payments to ensure all costs have been fully recovered. Implemented Human Resources – Hiring and Recruitment Practices Report Date: 1/6/2026 An audit to determine whether hiring and recruitment practices are consistent with industry standards and are sufficient to comply with applicable policies, statutes, and other requirements. Human Resources – Hiring and Recruitment Practices Follow-up Review 14 What did we audit and why? • Interviewed department personnel, performed walkthroughs of the department’s online recruitment system and reviewed policies and procedures. • Selected a sample of 40 job recruitments to determine whether the department complied with its policies and procedures. • Reviewed recruitment documentation to determine that qualified candidates were selected. • Analyzed job requisition data to compare time-to-hire metrics with industry standards. • Why? To determine whether the department’s hiring and recruitment practices are consistent with industry standards and comply with applicable policies, statutes, and other requirements. Human Resources – Hiring and Recruitment Practices Follow-up Review 15 What did we find and recommend? Policies and procedures for the hiring and recruiting process were not always followed. Recommendation: To ensure compliance with policies and procedures, HR should perform the following: o Provide training to City departments of the requirements for selecting board members. o Retain all interview and testing documentation in their online recruitment system. o Require departments to provide documentation demonstrating that they verified all job requirements. Human Resources – Hiring and Recruitment Practices Follow-up Review 16 What did we find and recommend? Policies and procedures for the hiring and recruiting process were not always followed. Recommendation: To ensure the accuracy of the data entered into the online recruitment system, HR should develop and implement procedures to address the process for reviewing and properly entering interview scores for candidates. Human Resources – Hiring and Recruitment Practices Follow-up Review 17 Response and Follow-up • Management agrees with the recommendations and is implementing a corrective action plan. • We will remain engaged with the department throughout the process to help ensure successful implementation. • We will perform a follow-up review in approximately 1 year. City Attorney – VOCA Program Report Date: 1/6/2026 An audit to determine whether effective controls are in place to properly administer the Victims of Crime Act Crime Victim Assistance Program in accordance with applicable policies, statutes, and other requirements. City Attorney – VOCA Program Follow-up Review 19 What did we audit and why? • Interviewed the Victim Services Administrator and reviewed policies and procedures to gain an understanding of the program. • Reviewed DPS and federal grant requirements to determine the requirements of the program. • Tested a sample of expenditures to ensure costs were allowable. • Tested financial and programmatic reports to ensure they were complete, accurate, and adequately supported • Why? To ensure effective controls were in place and the department complied with the program requirements. City Attorney – VOCA Program-up Review 20 What did we find and recommend? In our opinion, effective controls are in place to ensure that the department administers the program in accordance with applicable policies, statutes, and other requirements. Questions?