Budget analyst directed to audit general fund reserves and perform limited MTA audit; work plan approved

The Board approved the Budget and Legislative Analyst's 2010 work plan and directed two audits: a review of the city's general fund reserves and a limited-scope performance audit of the San Francisco Municipal Transportation Agency (MTA).

Supervisor Marr moved to approve the budget and legislative analyst work plan; the clerk recorded a roll call and the motion passed with 10 ayes. Later, the Board voted on a motion (Item 27) requesting an audit of the city's general fund reserves; the motion passed by roll call (9 ayes, 1 no). The Board also directed the Budget and Legislative Analyst to conduct a limited-scope performance audit of the MTA (Item 28); that motion passed unanimously.

Budget and Legislative Analyst staff (Severn Campbell and Ben Rosenfield appeared as controller) explained that the MTA audit would be a limited scope review focused on high-priority areas such as overtime and cost centers and that the general-fund review would prioritize high-volume revenue and fee collection and cost recovery assessment. Staff said scopes were reduced to fit existing hours and near-term deliverables tied to the budget cycle: the MTA limited audit aimed for an early May deliverable and the general-fund work a June deliverable.

Sponsor supervisors said the two audits could be coordinated to avoid overloading staff and to allow phased reviews where appropriate. Supervisor Ellsburn (mover) and other supervisors highlighted the need to prioritize the MTA review given Muni's budget pressures; Supervisor Mercarimi noted that the general-fund revenues audit had been pared back to roughly 550 hours.

Ending

Both audit directions and the analyst work plan were approved; staff and sponsors said scopes would be refined and coordinated to support the Board's budget work in May and June.