City Auditor

FY 2023-25 PROPOSED POLICY BUDGET


SERVICES

Internal Services

The City Auditor’s Authority

Section 403 of the City Charter


The City Auditor shall have the power and duty to:

  • Audit all departments and agencies of the City and such other matters as the Council and Mayor may request.
  • Audit areas deemed to be in the best interest of the public.
  • Report to Council the results of such audits.
  • Advise and make recommendations to the City Administrator.
  • Access all City records needed to conduct our work.

External Services

The Role of Public Sector Auditing

The public-sector auditor’s role supports the governance responsibilities of oversight, insight, and foresight.

  • Oversight addresses whether public sector entities are doing what they are supposed to do and serves to detect and deter public corruption.
  • Insight assists decision-makers by providing an independent assessment of public sector programs, policies, operations, and results.
  • Foresight identifies trends and emerging challenges.

Auditors use tools such as financial audits, performance audits, investigations, and advisory services to fulfill each of these roles.

The Office of the City Auditor fulfills its responsibilities by conducting:

  • Performance Audits
  • Mandated Audits
  • Ballot Measure Analyses
  • Whistleblower Investigations
  • And more…

PRELIMINARY PERFORMANCE MEASURES

Service Title: Performance Audits


Council Priority: Other


Service Description: Performance audits

evaluate the efficiency and effectiveness of

government programs to determine if there

are ways of making them work better.

Performance audits answer questions such as:

1) Are programs achieving their intended

objectives or outcomes?

2) Are services provided efficiently and/or

equitably?

3) Are legal requirements and rules being

met?

4) Are programs using evidence-based best

practices?


Service Type: Both


Output Measure: Number of performance

audits designed to include diversity, equity,

and inclusion per year.


Objective Description: To include diversity,

equity, and inclusion in the design of 12

performance audits per year


Success Measure: Percent of

recommendations addressing equity, diversity,

and inclusion that have been implemented or

partially implemented within the next

recommendation follow-up cycle – typically

within a year.

Service Title: Whistleblower Hotline Program


Council Priority: Other


Service Description: The whistleblower

program is a service that helps employees and

residents report wrongdoing and unlawful or

unethical behavior within the workplace.


Service Type: Both


Output Measure: N/A


Objective Description: Provide targeted

outreach to reach reporting of alleged fraud,

waste, and abuse from each of Oakland Zip

Codes in proportion to their share of Oakland’s

population.


Success Measure: Percentage of reports from

Oakland’s Zip Codes in proportion to their

share of Oakland’s population.

ORGANIZATIONAL CHART

BUREAUS/DIVISIONS

Auditing

Oakland’s City Auditor is an elected official and works for, and reports to, the residents of Oakland. The Auditor’s job is to provide oversight to the City’s activities. This Office of the City Auditor may conduct audits of all departments and agencies of the City in accordance with applicable government auditing standards and in conformity with Section 403 of the Oakland City Charter. Audit services identify ways to increase the economy, efficiency, effectiveness, and accountability of City government. The City Auditor also oversees the Whistleblower Hotline – a confidential hotline for reporting complaints from City employees and residents about fraud, waste, and abuse in the City of Oakland.