Board of Supervisors : reviews of department head transitions at seven City departments PDF
Preview Board of Supervisors : reviews of department head transitions at seven City departments
SAN FRANCISCOPUBLICLIBRARY OARD OF SUPERVISORS: S/S ;views of Department Head ansitions at Seven City Departments SanFranciscoPublicLibrary DOCUMENTS DEPT. GovernmentInformationCenter SanFranciscoPublicLibrary JUL 2 2006 100LarkinStreet, 5tliFloor SanFrancisco,CA i-i;Q2 SAN FRANCISCO PUBLICLIBRARY REFERENCE BOOK Not to be takenfrom the Library Financial Audits July13, 2006 05049 v. « •I' «a• jI» >•*. H M '.**>''•£. BOARD OF SUPERVISORS: Reviews of Department Head Transitions at Seven City Departments DOCUMENTS DEPT. JUL 2 2006 SAN FRANCISCO DUBLIC LIBRARY Financial Audits My 13, 2006 05049 Digitized by the Internet Archive 2013 in http://archive.org/details/boardofsuperviso2006sanf 1 CITY ANDCOUNTY OF SAN FRANCISCO OFFICE OFTHE CONTROLLER Ed Harrington Controller MoniqueZmuda DeputyController July 13,2006 AuditNumber05049 BoardofSupervisors City Hall, Room244 1 Dr. CarltonB. GoodlettPlace San Francisco,CA 9411 Presidentand Members: The Office oftheController(Controller)presentsitsreportconcerningthedepartment headtransitionsatseven citydepartments: theMunicipal TransportationAgency,Officeof theAssessor-Recorder, OfficeoftheCityAdministrator, OfficeoftheTreasurer&Tax Collector, PublicUtilitiesCommission, RecreationandParkDepartment, andtheSan Francisco Public Library. Eachdepartmentproperlytransferredauthorityandfundsuponthetransitionofits departmenthead. Thedepartmentsalsoproperlyexecutedotherprocedures inthetransition ofitsdepartmentheads, includingprocessingpayrolltransactions. However,the departmentsdidnotproperlyaccountforall assetsassignedtotheirformerand/orcurrent departmentheads. Mostdepartments couldnotproduceawritten,comprehensivelistof assetsinitiallyassignedtotheoutgoingdepartmenthead,whichshowedthereturnofthe sameassets, andmostdidnothaveacomprehensivelistofassetsassignedtothenew departmenthead. Thedepartmentsdidprovideotherevidenceto assureus thatallassets havebeenaccountedforandreturned. Thedepartments' responsesareattachedtothisreport.TheController'sFinancialAudits will beworkingwiththedepartmentstofollowuponthestatusoftherecommendations made inthisreport. Respectfullysubmitted, CirvHall•1Dr.CarltonB.GoodlettPlace•Room316•SanFranciscoCA94)02-4694 FAX415-554-^460 3 1223 07661 2739 INTRODUCTION BACKGROUND As partoftheresponsibilitiesofthe OfficeoftheController (Controller)toensurethattheCityandCounty ofSan Francisco(City)properly safeguardsitsassets,the Controller's Financial Auditsconductedreviewsofthe department headtransitionsatsevencitydepartments. Thefollowingtable lists thetransitions: TABLE 1 DepartmentHeadTransitions ForFiscalYears2004-05and 2005-06 Department Summary Municipal Nathaniel Ford Sr. wasappointed ExecutiveDirectoreffectiveJanuary 17, Transportation 2006, toreplaceMichael Burns, whoresigned effectivecloseofbusinesson Agency August22, 2005. Duringtheinterim, StuartSunshineservedasacting Executive Director. Officeofthe PhilipTingwasappointedAssessor-RecordereffectiveJuly21, 2005, to Assessor-Recorder replace MabelTeng,whoresignedeffectivecloseofbusinesson May 13, 2005. OfficeoftheCity Edwin Leewasappointed CityAdministratoreffectiveJanuary 1, 2006,to Administrator replaceWilliam Lee,whosetermendedeffectivecloseofbusinesson June 27,2005. Officeofthe JoseCisneroswasappointedTreasurereffectiveSeptember8, 2004,to Treasurer&Tax replace Susan Leal, whoresigned effectivecloseofbusinessonAugust22, Collector 2004. PublicUtilities Susan Lealwasappointed General ManagereffectiveAugust23, 2004, to Commission replace Patricia Martel, whoresignedeffectivecloseofbusinessonJuly 1, 2004. Recreation and Park Rasheed (Yomi)Agunbiadewasappointed General ManagereffectiveJuly28, Department 2005,toreplace Elizabeth Goldstein, whoresigned effectivecloseofbusiness onJune 11, 2004. Duringthe interim, Mr. Agunbiadeserved asacting General Manager. San FranciscoPublic LuisHerrerawasappointed City Librarian effectiveApril 11, 2005,toreplace Library Susan Hildreth,whoresignedeffectivecloseofbusinessonJune30, 2004. During theinterim, Paul Underwood served asacting CityLibrarian. SCOPE AND METHODOLOGY Thepurposeofourauditwasto determinewhetherthe departmentsfollowedproperprocedures inthetransitions fromthe formerdepartmentheadstothecurrentdepartmentheads. We determinedwhetherthedepartmentsproperlycomputedpay transactionsduringthetransitionperiods. Wealsodetermined whetherallcityassetsunderthe formerdepartmenthead'scontrol werereturned. Finally,wedeterminedwhetheralloftheformer departmentheads' travel advancesandpersonal expenseswere liquidated. Inconductingtheaudit,we interviewedpertinentstaff atthedepartmentsandothercitydepartmentsandobtained supportingdocumentswhenappropriate. AUDIT RESULTS THE DEPARTMENTS PROPERLY EXECUTED SOME PROCEDURES IN THE TRANSITION OF ITS DEPARTMENT HEADS Thedepartmentsproperlycanceledthe formerdepartment heads' authoritytosigncitydocumentsandestablishedthe newdepartmentheads' signatoryauthority. Inaddition,the departmentscorrectlycomputedpayrolltransactionsforboththe formerandthecurrentdepartmentheads. However,thedepartmentsdidnotproperlyaccountforall assets assignedtotheirformerand/orcurrentdepartmentheads. Mostofthedepartmentsweauditedcouldnotprovidea comprehensivelistofassets initiallyassignedtotheoutgoing departmentheadshowingthereturnofthesameassets. Moreover, only2outofthe7departmentswereviewedhadacomprehensive listofassetsassignedtothenewdepartmenthead, asfollows: TABLE 2 Department Formal Listof Return ofAssets Formal Listof AssetsforFormer Verifiedon Initial AssetsforCurrent Head Formal List Head Municipal No N/A No TransportationAgency Officeofthe Yes No* No Assessor-Recorder OfficeoftheCity No N/A Yes Administrator OfficeoftheTreasurer No N/A No &TaxCollector PublicUtilities No N/A Yes Commission Recreation and Park No N/A No Department San Francisco Public Yes Yes No Library "However, thedepartmentdidprovideevidencetoensureallassetshavebeenaccountedforandreturned. Althoughmostofthedepartmentsdidnotmaintaina comprehensive listofassetsassignedtotheirformerdepartment heads,thesedepartmentsdidprovideusassurancethatthe former departmentheadsreturnedall assignedassets. DepartmentInstructionNo. 1050, issuedbythe Controlleron September20, 1995, statesthatuponappointmentofanew departmenthead,thedepartmentshouldcomplete acomprehensive listingofall assetsandequipmentassignedtothenewdepartment head. The listingshould include suchitemsaskeys,building passes,pagers,cell phones,creditcards,computers,and automobiles. Uponthedepartureofadepartmenthead,the departmentshouldaccountforall assetsandequipmentassignedto theoutgoingdepartmentheadbyaphysical inventory. It further statesthatthedepartment shouldcompare itemsreturnedtothe comprehensive listingpreparedwhenassetswereinitiallyassigned totheindividual. RECOMMENDATIONS Toensurethatthedepartmentsproperlyaccountforallassetsand equipmentassignedto itsdepartmentheads,werecommendthe following: • Eachdepartment shouldprepareacomprehensivelistof inventoryassignedto itsdepartmentheadandupdatethe listof inventorywheneveritassignsadditional itemsto its departmenthead. • Eachdepartmentshouldcompare itsoriginal listofinventory, togetherwithanyadditional items issued,totheinventoryof itemsreturnedby itsdepartingdepartmentheadandaccount forall discrepancies. Weconductedthisreviewaccordingto standardsestablished by the InstituteofInternal Auditors. Welimitedourreviewtothose areasspecified intheauditscopesectionofthisreport. Staff: ElisaSullivan, Audit Manager HoumanBoussina LoritaChung Helen Vo
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