Fiscal Year 25 Report of Management Actions

djacobs43
Oct 30
2 min read

Why the Office of the City Auditor (OCA) did this project

The Office of the City Auditor annually follows up with managers responsible for acting on our recommendations. This process accomplishes our charter duty to report audit results to the Mayor and City Council.

Project Scope

This report presents the status of open findings as of June 30, 2025. There are eleven findings not included in this report. Due to their confidential nature, status for those findings is determined in a separate project.

How OCA did this project

The follow-up process involves identifying all pending action items and either emailing a status request or meeting with the responsible party.

For reporting purposes, we use the following categories for action status:

Open - Management has agreed to corrective action, but it is either pending or partially complete.
Completed - Management completed corrective action.
Declined - Declined recommendations include:
- Management does not agree with the recommendation and is not planning any action. When management elects this option, we advise them of the type and level of risk associated with not acting.
- Implementation is declined due to budget and/or staffing limitations or other factors beyond the control of management.
- The recommendation is no longer relevant due to changes in conditions after the audit was completed.

After status information is obtained, we summarize the 10-year history by department and calculate the percentage of recommendations that have been accepted for corrective action.

Results

There were 16 findings for follow-up as of June 30, 2025. Corrective action had been completed on 5 of these findings, 10 are in process, and 1 was declined.