Revitalization of the Long Beach City Auditor’s Office

The First 90 Days and BeyondLaura Doud, City Auditor

Presented toLong Beach Business Journal

November 1, 2006

City Auditor Doud’s Approach

Mission Statement

The mission of the City Auditor’s office is to:• Promote excellence in government• Protect the public’s interests and assets• Ensure that City resources are used efficiently

and effectively• Provide stewardship and transparency in the use

of City funds in order to improve the quality of, and confidence in, City decision making

City Charter Mandates

The City Auditor shall:

• Be the general auditor of the City and of every department, commission, and office thereof

• Examine and audit the books, records, accounts, funds, and securities of all departments, commissions, and offices of the City

• Make and file a written report to the City Clerk regarding the Comprehensive Annual Financial Audit (CAFA-CAFR)

• Review all systems and procedures for the disbursement of City funds– The City Auditor’s office annually reviews approximately 100,000

vendor payments

City Charter Mandates (continued)

The City Auditor shall:

• Review all systems and procedures relating to the receipt of funds by the City– Central repository for all contracts and leases– Charged with reviewing and monitoring these agreements for

revenue compliance

• Verify the cash in the City Treasury at least once per quarter and make a written report to the City Council– The last Quarterly Cash Audit was submitted to the City Council

from the City Auditor’s office on June 20, 2006 for the quarter ending December 31, 2005

– The City Auditor’s office is in the process of bringing the last two Quarterly Cash Audits up to date

City Auditor Doud’s Approach

Transparency

• Audit information will be available to the public

• City Auditor website will be upgraded and will be made more user friendly

• Audits will be published on the website in a timely fashion

• City Auditor and key staff will attend neighborhood meetings and conduct community forums

• Communications will be a priority of this administration

First 90 Days - GOALS

• Audit the Auditor’s office

• Actively participate in City budget process

• Identifying and prioritizing revenue compliance audits

• Reinvigorate and promote use of “fraud hotline”

• Revise citywide reimbursement policy

• Invite voluntary audits of City departments

• Monitor the Queen Mary Situation

First 90 Days Significant Accomplishments and Findings

• Independent Audit of Auditors Office Nearly Complete

• Launching Optimization Study of Police Department and Audit of Retention Issues

• Review of Administrative Overhead Charges for Oil Production within the Tidelands well underway

• Updating Audit of Oil Extraction Fees

First 90 Days (continued)

Significant Accomplishments and Findings

• Operational review of Public Works Department, including gas tax and transportations funds

• Revised Citywide Reimbursement Policies

• Performing three Quarterly Cash Audits

– Two Quarterly Audits Prior to Taking Office Were Not Initiated

• Queen Mary

– Monitoring the progression of bankruptcy proceedings, planning audit and review of all financial statements utilized in comprising the City’s claim

First 90 Days (continued)

Significant Accomplishments and Findings

• Began audit of City’s elections vendor, in conjunction with City Clerk

• Fraud Hotline Revitalized with Promotional Activities Beginning (website, newsletter, community meetings)

91st Day and Beyond

“In” it for Long Beach

• Independence

• Information

• Initiative

• Innovation

• Integrity