The Office of the City Auditor (OCA) is an independent office that reports to and is accountable to the Audit Committee and City Council. OCA’s mission is to advance open and accountable government through accurate, independent, and objective audits and investigations that seek to improve the efficiency, effectiveness, and equity of San Diego City government.

To keep the Audit Committee and the public informed about the implementation status of audit and investigative recommendations, OCA reports on the status of open recommendations semi-annually for periods ending around June 30th and December 31st.

OCA reviews all outstanding recommendations and places them into the following status categories:

• Implemented City staff provided sufficient and appropriate evidence to support implementation of all elements of the recommendation;
• In Process City staff provided some evidence but not all elements of the recommendation were addressed or the department has agreed to implement the recommendation but has not yet completed the implementation;
• Will Not Implement The Administration and City department disagreed with the recommendation, did not intend to implement, or the department has determined it will not implement the recommendation for reasons identified in the report, and no further action will be reported;
• No Further Action: Management has completed some elements of the recommendation, but has not fully addressed the risk and does not plan to take any further action;
• Not Implemented – N/A Circumstances changed to make the recommendation not applicable; and 
• Proposed Alternative: The Administration and City departments disagreed with the original recommendation as written, but it reported it has an action plan (alternative) to mitigate the identified risk that was reported in the audit.