Audit bureau reports 21 audits completed year‑to‑date; commissioners press for transparency on non‑concurrences

Nancy Hom, Director of Assurance and Internal Controls, presented the SFPUC quarterly audit and performance review to the commission, summarizing the bureau's work and oversight activities.

Hom said the bureau is tracking more than 60 assurance projects in various stages, with 21 audits completed year‑to‑date, 15 audits in progress and 20 scheduled. "The majority of audits are performance related and have been performed by the City Services Auditor," she said, and noted that four of five audits completed in the last quarter were proactively requested by SFPUC management.

The presentation included the issuance of the SFPUC ratepayer assurance scorecard; staff reported a B grade for fiscal year 2013–14, down from an A‑ in the prior year. Hom outlined the bureau's collaboration with management to validate recommendations, provide advisory support during implementation and track follow‑up at six‑ and 12‑month intervals.

Commissioners asked how audits are selected and how implementation is tracked. One commissioner said the commission risks "losing track" of audit detail as recommendations move through departmental responses; the commission asked for better transparency on non‑concurrences and unclosed recommendations. Hom responded that every issued audit is reported through the quarterly audit report that is provided to the commission, and that the bureau provides detailed responses and can partially concur when appropriate. She said the City Services Auditor and SFPUC management evaluate non‑concurrences and follow up as necessary.

Commissioners requested staff propose ways to categorize and track open or non‑concurred recommendations so the commission can monitor closure and any jurisdictional coordination issues.