May 18, 2004

SUBJECT: Transmittal of Performance Audit Report of FY 2001/2002 Animal Control Program

This report presents the Animal Control program performance audit report to Council. In summary, the audit found that many reported results lacked adequate documentation and that the procedures for documenting and calculating results were inadequate. The audit also found that some reported results were inaccurate or were broad estimates, and in some cases that there were inconsistencies between the performance measures and the actual efforts of the program.

In December 2003, Council approved the FY 2003/2004 Performance Audit Work Plan. The plan presented a schedule for issuance of completed audit reports to the Council. That schedule included the audit report for the FY 2001/2002 Animal Control program. The audit report is attachment A of this report.

Following completion of the audit, it was sent to the Office of the City Manager for review. The City Manager concurs with the audit’s recommendations. The next step in the process is to send the audit to the City Council. The Council has the choice of receiving and filing the report, requesting a study session to review the report, or receiving the report and providing alternative direction regarding specific recommendations.

Following Council's receipt or review of the audit report, the Department of Public Safety will have 60 days to prepare a plan for implementation of the recommendations. Upon approval of the plan by the City Manager's office, audit staff will monitor the department's implementation progress on a quarterly basis.

The primary purpose of the audit was to review and verify the performance results as reported by Animal Control program staff for the fiscal year 2001/2002.

Below is a summary of the main audit findings:

• Staff did not adequately document the FY 2001/2002 year-end results reported for this program. The audit team received inadequate documentation from staff for 46% of the reported measures.

• Results were incorrectly reported for 25% of the measures either because written procedures were not followed or calculations were materially in error.

• Some measures could not be calculated accurately and as a result only broad estimates were reported.

• Many written procedures are confusing, vague and/or contain incorrect calculation methodologies. The auditors concluded that all procedures need revision because they are either out of date, confusing and vague or incorrect.

• Some measures are inconsistent with the actual efforts undertaken by this program. For instance, the program has a measure that requires reporting on Animal Control staff’s handling of emergency calls. Animal Control staff does not provide emergency animal control services.

• Results for some measures cannot be calculated because of the wording of the measure and/or because Animal Control staff has no way of tracking the result. Therefore, some measures must be eliminated or substantially revised in order for accurate results to be reported.

The audit report provides an array of recommendations, primarily related to improved procedures, documentation and performance measures, to enhance the accuracy of future results.

This report is issued to the Council and the public in accordance with the City of Sunnyvale Audit Charter and Workflow Process and the FY 2003/2004 Performance Audit Work Plan, as adopted in December 2003.

Costs associated with preparation of the audit report were included in the operating budget.

Public contact was made through posting of the Council agenda on the City's official notice bulletin board, posting of the agenda and report on the City's web page, publication of the Council agenda in the San Jose Mercury News, and the availability of the report in the Library and the City Clerk's Office.

1. Receive the audit report and concur with management’s acceptance of recommendations.

2. Receive the audit report and direct staff to hold a study session to discuss the audit findings and recommendations.

3. Receive the audit report and give alternative direction regarding specific recommendations.

Staff recommends alternative 1.

Prepared by:

Pablo Federico
Administrative Analyst

Reviewed by:

Mary J. Bradley
Director of Finance

Approved by:

Amy Chan
City Manager

Attachments

A. Program Audit Results: Animal Control (.pdf Format - 1.9MB)