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CC 03-18-2025 Item No. 8. City-Wide Policy Inventory_Staff PresentationMarch 18, 2025 City-Wide Policy Inventory and Gap Analysis and City Council Policy Inventory Background Internal Audit Report City Council Policy Inventory Recommendations Agenda •FY 2023-24 Council Work Program item: Repeat the 2013 process of compiling and reviewing all City Policies including 1) Administrative and 2) Council policies and provide recommendations/updates •Engage City’s Internal Auditor Background –Whole City Policy Review City’s Administrative Policies Internal Auditor Report •Policies and procedures (P&Ps) available as of October 2023 through June 2024 from the following City departments: •Administrative Services •City Manager’s Office •Community Development •Innovation and Technology •Law Enforcement •Parks and Recreation •Public Works •Capital Improvement Program •Finance and accounting functional areas not included •These topics addressed in our report titled “Fiscal Policy Inventory and Gap Analysis” from May 2022 •City Council P&Ps and P&Ps adopted by Council Resolution were also not included Project Scope For each department listed on the Project Scope slide, we performed the following: P&P Inventory •Obtained all available P&P documents. •Documented a full inventory of existing P&Ps, including a summary of the coverage areas and age of each P&P. •Discussed the full inventory of results with the City to ensure that all P&Ps were provided and included in the inventory for each applicable department. P&P Gap Analysis •Identified potential gaps in coverage •Assessed P&Ps for improvement opportunities. •Summarized gaps identified. •Categorized significance and extent of identified gaps as follows: full gaps, major gaps, minor gaps, or update needed. •Categorized risks of gaps as high, medium, or low. Project Methodology Assessed Risk Level Category Description Recommended Phase/Timing High Risk (1 P&P) ●Area is inherently high risk ●Gaps identified were either full gaps (i.e., no P&P coverage) or major gaps ●Area is a high priority for the City’s operations and structure Phase One (within 6 months of fiscal year end – June 2025) Medium Risk (15 P&Ps) ●Area is inherently high or medium risk; however, a lack of documented P&Ps may only represent a medium risk to the City ●Gaps identified were either full gaps or major gaps ●Area is a high priority for the City’s operations and structure Phase Two (within 12 months of fiscal year end – December 2025) Low Risk (63 P&Ps) ●Area is inherently low risk ●Gaps identified were either minor in significance or magnitude, or the area only needed review or updating ●Area is a low priority for the City’s operations and structure Phase Three (within 18 months of fiscal year end – June 2026) Project Results Summary The material appearing in this presentation is for informational purposes only and is not legal or accounting advice. Communication of this information is not intended to create, and receipt does not constitute, a legal relationship, including, but not limited to, an accountant-client relationship. Although these materials may have been prepared by professionals, they should not be used as a substitute for professional services. If legal, accounting, or other professional advice is required, the services of a professional should be sought. 8 9 Inventory Process City Council Adopted Policies •Collaboration between Administrative Services, City Manager’s Office, City Clerk, City Attorney, and Innovation Technology Departments City Council Adopted Policy Inventory •Methodology •IT Staff developed a platform that leveraged machine learning to enable staff to search for policies dating back to 1955 •194 Policies have been identified and included in Attachment B City Council Policy Inventory 1. Receive the Citywide Policy Inventory and Gap Analysis Report 2. Review the City Council Policy Inventory and authorize Moss Adams LLP (“Moss Adams”) to include gap analysis as part of the FY 2025-26 Internal Audit Work Plan Recommendations Questions?