OPENPUBLICA · PUBLIC MEETING RECORD
Record of Proceedings

San Diego Audit Committee Meeting - September 21, 2022

Audit Committee — Wednesday, September 21, 2022
BodySan Diego, California
SessionAudit Committee
DateWednesday, September 21, 2022
StatusFILED
Video Record
Meeting Thumbnail
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Transcript — Verbatim
0:39

Greetings, everyone.

0:40

Welcome to today's meeting of the audit committee.

0:42

Thank you very much for being with us.

0:44

For the record, I'd like to notify the public that Vice Chair Moreno will not be present at today's meeting.

0:49

Until further notice, committee meetings will be conducted pursuant to the provisions of California Government Code Section 54-953E, which allows the city to use teleconferencing and to provide the public an opportunity to address the committee via a call-in option or an internet-based service option.

1:06

This meeting is being televised and live streamed on the city's website, and the committee consultant will continue to help members of the public comment using the Zoom webinar.

1:15

Members of the public who wish to provide testimony via a call-in or internet-based services option must enter the virtual speaking queue within five minutes after the conclusion of in-person testimony, or before the virtual speaking queue is established, uh exhausted rather, whichever occurs first.

1:29

This will allow for better meeting management between the two platforms.

1:33

As we go forward, I'll go over the specifics on how to join the webinar and we'll give details on how people can offer public testimony.

1:39

At this time, I will call to order the audit committee meeting of Wednesday, September 21st, 2022.

1:45

I will now call the roll.

1:47

Committee member Stuart Halpern.

1:50

Present.

1:50

Committee member Andy Mafia.

1:53

Present.

1:54

And committee member Tufik Tabchuri.

1:56

Present.

1:57

And I'm Stephen Whitburn, so we have a quorum.

2:00

The committee is fortunate to have her several attendees that will contribute greatly to our efforts this morning.

2:05

The Honorable Mara Elliott, San Diego City Attorney, Andy Hannow, the city auditor, Christiana Gauger, the Chief Compliance Officer, and Lisa Byrne from the Office of the Independent Budget Analyst.

2:16

Thanks to each of you for being here this morning.

2:18

Members of the public who are attending in person and who wish to speak should complete a speaker slip located at the entrance of chambers and place it in the box indicated at the speaker's lectern at the front of the room.

2:27

Please do so in a timely manner so that we can properly manage the meeting.

2:31

Members of the public can also join the webinar by computer, tablet, or smartphone by accessing the link which is listed online in the preamble language of the agenda, which is on the city's webpage.

2:41

To join the Zoom webinar by telephone, you may dial either 1669-254-5252 or 1646-828-7666.

2:52

And when prompted, input webinar ID 161-700-3853 pound.

2:58

And that information is also available on the agenda.gov and selecting the City TV Live Webcast blue button on the right-hand side of the page.

3:19

Please note that if you're watching City TV or online, there may be a delay.

3:23

So please participate via the audio on your phone and mute your TV or computer when it's your turn to speak.

3:28

Thank you very much to City TV for broadcasting this meeting as always.

3:32

If you are in person, please come up to the reserved seats at the front of the room when your name is called.

3:36

If you plan to testify and be prepared to come up to the lecture and the order called.

3:40

If you joined the webinar electronically, you will receive a pop-up notice to select to unmute your device.

3:46

If you've called into the meeting by cell phone or landline, press star six on your phone to unmute yourself.

3:52

Please wait until the item to which you wish to speak has been called before you raise your hand to speak.

3:56

If you raise your hand during a non-comment period, your hand will be lowered.

4:00

When I introduce the item that you would like to comment on, please raise your hand by either tapping the raise your hand button on your device or by pressing star nine on your phone.

4:10

But our committee consultant Juan Carlos Lema indicates that it's your turn to speak.

4:13

He'll call you by your name or he'll read out the last four digits of your phone number.

4:16

At that time, please unmute your phone by tapping the unmute button on your device or by pressing star six on your phone.

4:23

Also, please mute the volume on your TV or your computer before you begin to speak.

4:36

Thank you, Chair Woodburn.

4:37

The public comment period for this item is now open.

4:40

If you are in person, please be sure to have your speaker slip submitted and come up to the reserved seats at the front of the room when your name is called and be prepared to come up to the lectern in the order called.

4:48

At this moment, Chair, I believe we have one person in the queue.

4:56

And this is virtual testimony.

5:00

We'll begin public testimony on the minutes with assemblyman Lori Saldanya.

5:09

Actually, I was waiting for non-agenda.

5:11

I I raised my hand too quickly.

5:14

I'll move on to the next item.

5:15

Thank you.

5:16

Not a problem.

5:16

Thank you.

5:17

That concludes by the testimony, Chair.

5:19

Thank you, Juan Carlos.

5:20

I will now invite questions or comments and a motion from my colleagues on the approval of the committee actions.

5:28

Is there a motion?

5:32

All right, I'll make a deal with you.

5:33

I'll make the motion to approve the committee actions of July.

5:36

Is there a second?

Discussion Breakdown — Share of Meeting
Audit Follow-up█████████████████████████████████████████████60%
Procedural████5%
Public Utilities████5%
Homelessness███4%
Public Comment██3%
Purchasing and Contracting██3%
Personnel Matters██3%
Public Liabilities██2%
Risk Management██2%
Summary of Proceedings

San Diego Audit Committee Meeting - September 21, 2022

The San Diego Audit Committee met on Wednesday, September 21, 2022, at 9:00 AM to review the Office of the City Auditor's recommendation follow-up report, the annual performance audit of the Mission Bay and San Diego Regional Parks Improvement Funds, and the City Auditor's monthly activity report. The committee took action on several audit recommendations and approved reports to the City Council.

Consent Calendar

  • Fiscal Year 2021 Single Audit (Item #1): The committee unanimously accepted and filed the single audit report without discussion.

Public Comments & Testimony

  • Lori Saldana (former Assemblymember) gave multiple comments:
    • On non-agenda public comment: Urged the committee to recommend that the Mayor contract with experienced providers (Amy Zamudio and Joanne Stanley) for a new hotel shelter for older medically fragile unsheltered adults, noting that these providers have already served this population without official support.
    • On the consent agenda (single audit): Encouraged the committee to consider whether police spending versus homeless services is the best use of taxpayer money, and hoped the committee would audit homelessness criminalization.
    • On the recommendation follow-up report: Criticized the SDPD for refusing to implement a recommendation to place complaint forms in all police vehicles and for asking the committee to report the recommendation as implemented. She also raised concerns about the city contracting with Amazon (Amazon Connect) given the state Attorney General's investigation into anti-competitive practices and Amazon's political contributions.

Discussion Items

  • Office of the City Auditor's Recommendation Follow-up Report (Item #2):

    • The City Auditor presented the semi-annual follow-up report covering the period ending June 30, 2022. Of 205 open recommendations, 31 were implemented during the period. The report included an interactive dashboard for tracking recommendations.
    • Attachment A highlighted three issues requiring committee action:
      1. Public Liability Audit (ERM): The administration has not fully implemented an enterprise risk management (ERM) framework. The committee deferred action on this to allow further discussion with the incoming COO.
      2. SDPD Data Analysis Audit: SDPD refused to implement the portion of a recommendation requiring complaint forms in all vehicles. The committee voted to close that recommendation as "will not implement – disagree."
      3. Industrial Wastewater Control Program (IWCP): Because the Open Counter online platform is no longer used, the committee voted to drop the recommendation as "no longer applicable."
    • The committee also reviewed Attachment C (past due recommendations) department by department, with updates from city staff on status and target dates.

  • Performance Audit of the Mission Bay and San Diego Regional Parks Improvement Funds (Item #3):

    • The annual audit found that all FY21 revenues and expenditures were properly recorded and compliant with the city charter. However, six findings were noted:
      • Need for more detailed capital project information for oversight committees.
      • Severe impact of lost lease revenue due to COVID-19 on the improvement funds.
      • Lack of documentation for site visits of leased properties in Mission Bay.
      • Need to amend municipal code to reflect redistricting for Mission Bay Park Committee representation.
      • Majority of committee members serving under expired terms.
      • Need to upload reconciliations with invoices in SAP.
    • Management agreed with all eight recommendations. The committee accepted the report and forwarded it to the City Council as an information item.

  • City Auditor's Monthly Activity Report (Item #4):

    • The City Auditor reported on recent and upcoming audits, including an IT audit of the 911 system, an audit of the Get It Done app, and an audit of homeless service provider contracts.
    • The Auditor also presented a memo requesting a budget increase of ~$860,000 for staff salary competitiveness and additional positions, noting that OCA salaries are significantly below market and the office has not requested staff increases in seven years. The committee will take up the budget recommendation at a future meeting.

Key Outcomes

  • Unanimous approval of the motion on the recommendation follow-up report:
    • Deferred action on the ERM recommendation (Attachment A, item 1) to allow further discussion with the new COO.
    • Closed the SDPD complaint forms recommendation as "will not implement – disagree" (Attachment A, item 2).
    • Dropped the IWCP Open Counter recommendation as "no longer applicable" (Attachment A, item 3).
  • Unanimous approval to accept the Mission Bay and Regional Parks Improvement Funds audit and forward it to the City Council.
  • Unanimous approval of the consent agenda (FY21 single audit).
  • The committee will hold its next regular meeting on Wednesday, October 12, 2022, at 9:00 AM.

Meeting Transcript

Greetings, everyone. Welcome to today's meeting of the audit committee. Thank you very much for being with us. For the record, I'd like to notify the public that Vice Chair Moreno will not be present at today's meeting. Until further notice, committee meetings will be conducted pursuant to the provisions of California Government Code Section 54-953E, which allows the city to use teleconferencing and to provide the public an opportunity to address the committee via a call-in option or an internet-based service option. This meeting is being televised and live streamed on the city's website, and the committee consultant will continue to help members of the public comment using the Zoom webinar. Members of the public who wish to provide testimony via a call-in or internet-based services option must enter the virtual speaking queue within five minutes after the conclusion of in-person testimony, or before the virtual speaking queue is established, uh exhausted rather, whichever occurs first. This will allow for better meeting management between the two platforms. As we go forward, I'll go over the specifics on how to join the webinar and we'll give details on how people can offer public testimony. At this time, I will call to order the audit committee meeting of Wednesday, September 21st, 2022. I will now call the roll. Committee member Stuart Halpern. Present. Committee member Andy Mafia. Present. And committee member Tufik Tabchuri. Present. And I'm Stephen Whitburn, so we have a quorum. The committee is fortunate to have her several attendees that will contribute greatly to our efforts this morning. The Honorable Mara Elliott, San Diego City Attorney, Andy Hannow, the city auditor, Christiana Gauger, the Chief Compliance Officer, and Lisa Byrne from the Office of the Independent Budget Analyst. Thanks to each of you for being here this morning. Members of the public who are attending in person and who wish to speak should complete a speaker slip located at the entrance of chambers and place it in the box indicated at the speaker's lectern at the front of the room. Please do so in a timely manner so that we can properly manage the meeting. Members of the public can also join the webinar by computer, tablet, or smartphone by accessing the link which is listed online in the preamble language of the agenda, which is on the city's webpage. To join the Zoom webinar by telephone, you may dial either 1669-254-5252 or 1646-828-7666. And when prompted, input webinar ID 161-700-3853 pound. And that information is also available on the agenda.gov and selecting the City TV Live Webcast blue button on the right-hand side of the page. Please note that if you're watching City TV or online, there may be a delay. So please participate via the audio on your phone and mute your TV or computer when it's your turn to speak. Thank you very much to City TV for broadcasting this meeting as always. If you are in person, please come up to the reserved seats at the front of the room when your name is called. If you plan to testify and be prepared to come up to the lecture and the order called. If you joined the webinar electronically, you will receive a pop-up notice to select to unmute your device. If you've called into the meeting by cell phone or landline, press star six on your phone to unmute yourself. Please wait until the item to which you wish to speak has been called before you raise your hand to speak. If you raise your hand during a non-comment period, your hand will be lowered. When I introduce the item that you would like to comment on, please raise your hand by either tapping the raise your hand button on your device or by pressing star nine on your phone. But our committee consultant Juan Carlos Lema indicates that it's your turn to speak. He'll call you by your name or he'll read out the last four digits of your phone number. At that time, please unmute your phone by tapping the unmute button on your device or by pressing star six on your phone. Also, please mute the volume on your TV or your computer before you begin to speak. Thank you, Chair Woodburn. The public comment period for this item is now open. If you are in person, please be sure to have your speaker slip submitted and come up to the reserved seats at the front of the room when your name is called and be prepared to come up to the lectern in the order called. At this moment, Chair, I believe we have one person in the queue. And this is virtual testimony. We'll begin public testimony on the minutes with assemblyman Lori Saldanya. Actually, I was waiting for non-agenda. I I raised my hand too quickly. I'll move on to the next item.

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