Recommendation Follow Up Dashboard

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

OCA conducts performance audits of City departments, offices, and agencies in accordance with government auditing standards. OCA also administers the Fraud, Waste, and Abuse Hotline and performs fraud investigations. OCA makes recommendations to City Management to mitigate issues identified in our audits and investigations.

The OCA provides periodic updates as to the status of audit and hotline recommendations. OCA reports on open recommendations semi-annually for periods ending around June 30th and December 31st.  This report is to keep the Audit Committee informed about the implementation status of recommendations made by the Office of the City Auditor.

We review all outstanding recommendations, and place the recommendations into the following status categories:

• Implemented where City staff provided sufficient and appropriate evidence to support all elements of implementing the recommendation;
• In Progress where some evidence was provided but not all elements of the recommendation were addressed or the department reported it has begun to implement the recommendation but has not completed the implementation; and
• Not Implemented N/A where circumstances change to make a recommendation not applicable.
• Will Not Implement where the department has determined it will not implement the recommendation for reasons identified in the report.

Recommendations are grouped by status in department order in Attachments as follows:

Attachment A Recommendations Highlighted for the Audit Committees Attention

Generally, these recommendations include: (a) those where the Administration disagreed with implementing the recommendation, (b) the status update significantly varied from previous updates provided by the Administration, (c) a recommendation may need some type of further action, or (d) a recommendation is determined to be Not Applicable (N/A) any longer and should be dropped.

Attachment B Recommendations Deemed as Implemented

This schedule includes all outstanding recommendations as of December 31, 2020 that have been deemed as Implemented by City Auditor staff based on sufficient and appropriate evidence provided by the departments to support all elements of the recommendation.

Attachment C Recommendations Deemed as In Process With Past Due Original Target Dates

This schedule includes all recommendations with past due original target dates as of December 31, 2020 that are In Process of implementation based on the status information provided.

Attachment D Recommendations Deemed as In Process Not Due

This schedule includes all recommendations with original target dates that are not due as of December 31, 2020 that are In Process of implementation based on the status information provided.

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The interactive dashboards shown above provide information related to all recommendations issued by the Office of the City Auditor. At this time the All Implemented Recommendations Over Time dashboard is static and does not drill down into addition information. We are working to incorporate historical data, which will all for the dashboard to be interactive similar to the current reporting period dashboard.

All Implemented Recommendations Over Time

Currently this dashboard is static and does not allow for any drill down features with any additional information. We are working to incorporate historical data, which will then allow for the dashboard to be interactive similar to the Current Reporting Period dashboard.

This table shows the rate at which the recommendations have been implemented from December 2014 through December 2020 for each reporting period. The aging of the implemented recommendations are displayed in the bars.

Current Report Period Ending June 30, 2021

As of June 30, 2021 there were 191 open recommendations identified in 51 audit reports. We reviewed all outstanding recommendations, and placed the recommendations into the following status categories:

• Implemented where City staff provided sufficient and appropriate evidence to support all elements of implementing the recommendation;
• In Progress where some evidence was provided but not all elements of the recommendation were addressed or the department reported it has begun to implement the recommendation but has not completed the implementation; and
• Not Implemented N/A where circumstances change to make a recommendation not applicable.
• Will Not Implement where the department has determined it will not implement the recommendation for reasons identified in the report.

Recommendation Follow Up Reports

OCA make recommendations for all of the issues that are identified in our audit and investigative reports so that the City Administration can mitigate those problems. Furthermore, OCA provides the Audit Committee with updates on the status of all open recommendations twice a year in our Recommendation Follow-up Report.

Audit Recommendation Follow-Up Reports