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SAN FRANCISCO PUBLIC LIBRARY 3 1223 07513 4230 OFFICE OF THE PUBLIC DEFENDER: <r/s A Review of the Department Head Transition incisco PublicLibrary jrnment Information Center Francisco Public Library Larkin Street, 5th Floor Francisco, CA 94102 DOCUMENTS DEP" IRENCE BOOK taken from the Library MAR 1 2 2003 SAN FRANCISCO PUBLIC LIBRARY AuditNumber 02039 ** March 7, 2003 EF 52.9 a5 782r ^;F /Cy„vf 13 OFFICE OF THE PUBLIC DEFENDER: A Review of the Department Head Transition DOCUMENTS DEPT MAR 1 2 2003 SAN FRANCISCO PUBLIC LIBRARY Audit Number 02039 ** March 7, 2003 cou«r;> , CITY AND COUNTY OF SAN FRANCISCO OFFICE OF THE CONTROLLER Ed Harrington Controller Monique Zmuda Deputy Controller March 7, 2003 Audit Number 02039 Jeffrey Adachi, Public Defender Office ofthe Public Defender City and County ofSan Francisco nd 555 Seventh Street, 2 Floor CA SanFrancisco, 94103 DearMr. Adachi: The Office ofthe Controllerpresents its report concerning the department head transition at the Office ofthe Public Defender (office). On January 8, 2003, effective 12:00 noon, youtook office to replace Ms. Kimiko Burton-Cruz as public defender ofthe City and County ofSan Francisco. The office properly transferred authority, assets, and funds upon the transition ofthe department heads. The office also properly executed otherprocedures in the transition of the department heads, including processingpayroll transactions. Respectfully submitted, Ed Harringt Controller CityHall•1 Dr.CarltonB.GoodlettPlace•Room316•SanFranciscoCA94102-4694 FAX415-554-7466 INTRODUCTION BACKGROUND As part ofthe responsibilities ofthe Office ofthe Controller (Controller) to ensure that the City and County ofSan Francisco (City) properly safeguards its assets, the Controller's Audits Division conducted a review ofthe department head transition at the Office ofthe Public Defender (office). On January 8, 2003, effective 12:00 noon, JeffreyAdachi took office to replace Kimiko Burton-Cruz as public defender. SCOPE AND METHODOLOGY The purpose ofour audit was to determine whetherthe office followedproperprocedures in the transition from formerPublic Defender Kimiko Burton-Cruz to current Public Defender Jeffrey Adachi. We reviewed the office's funds forwhich the former public defenderhad signatory authority andpersonal We responsibility. determined whether the office properly We computed paytransactions during the transition period. also determined whether all city assets underthe control ofthe former public defenderwere returned. Finally, we determinedwhether all ofthe formerpublic defender's travel advances andpersonal expenses were liquidated. In conducting the audit, we interviewed the staffat the office and other city departments and obtained supporting documents when appropriate. AUDIT RESULTS THE OFFICE OF THE PUBLIC DEFENDER PROPERLY EXECUTED PROCEDURES THE IN TRANSITION OF ITS DEPARTMENT HEAD The Office ofthe Public Defender (office) properly ensured that the formerpublic defender returned all city assets she had held and properlyrecorded all assets assigned to the new public defender. The office also properly canceled the former public defender's authority to sign city documents, and established the newpublic defender's signatory authority. In addition, the office correctly computed payroll transactions for the former public defender and the new public defender. We conducted this review according to generally accepted We government auditing standards. limited ourreview to those areas specified in the audit scope section ofthis report. Staff: Carmen LeFranc, Audit Manager EdvidaMoore Mayor cc: Board ofSupervisors Civil Grand Jury Budget Analyst Public Library KPMG LLP