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Recommendation Follow-Up Dashboard


All Implemented
Recommendations Over Time

 


Current Reporting Period: June 30, 2024

 


Recommendation
Follow-Up Reports

The Office of the City Auditor (OCA) is an independent office that reports to and is accountable to the Audit Committee and City Council. OCA’s mission is to advance open and accountable government through accurate, independent, and objective audits and investigations that seek to improve the efficiency, effectiveness, and equity of San Diego City government.

To keep the Audit Committee and the public informed about the implementation status of audit and investigative recommendations, OCA reports on the status of open recommendations semi-annually for periods ending around June 30th and December 31st.

OCA reviews all outstanding recommendations and places them into the following status categories:

  • Implemented: Management provided sufficient and appropriate evidence to support implementation of all elements of the recommendation, or identified and implemented an alternative approach that addresses the risk;
  • In Process - Past Due: Management provided some evidence but not all elements of the recommendation have been addressed, or the department has agreed to implement the recommendation but has not yet completed the implementation, and the original target implementation date has passed;
  • In Process - Not Due: Management provided some evidence but not all elements of the recommendation have been addressed, or the department has agreed to implement the recommendation but has not yet completed the implementation, and the original target implementation date has not yet passed;
  • Will Not Implement: Management disagreed with the recommendation, did not intend to implement, or the department has determined it will not implement the recommendation for reasons identified in the report, and no further action will be reported; 
  • No Further Action: Management has completed some elements of the recommendation, but has not fully addressed the risk and does not plan to take any further action;
  • Not Implemented – N/A: Circumstances changed to make the recommendation not applicable; and 
  • In Process (Proposed Alternative): Management disagreed with the original recommendation as written, but it reported it has an action plan (alternative) to mitigate the identified risk that was reported in the audit;
  • Disagree (Audit Committee Requested Action): Management disagreed with the original recommendation as written, but the Audit Committee requested action to mitigate the risk. 

Recommendations are assigned a status based on review of updates and documentation provided by the auditees:

 Recommendations Newly Implemented

30

Recommendations

Newly Implemented recommendations have been deemed as implemented as of this reporting period based on auditor review of sufficient and appropriate evidence provided by the departments.

Recommendations in Process - Past Due 

112

Recommendations

In Process – Past Due recommendations are recommendations with past due original target dates as of this reporting period that are in process of implementation based on the status information provided by the departments or based on auditor review of evidence provided by the departments. 

Recommendations in Process - Not Due

31

Recommendations

In Process – Not Due recommendations are recommendations with original target dates that are not due as of this reporting period that are in process of implementation based on the status information provided by the departments or based on auditor review of evidence provided by the departments. 

Other Recommendations

10

Recommendations

Recommendations with other statuses may be brought to Audit Committee attention. For example, circumstances may have changed to make the recommendation no longer applicable; the auditee reported an alternative plan to mitigate the identified risk; or the Audit Committee requested action to mitigate the risk.