Title
Audit of the Transient Occupancy Tax
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FileID
File ID: 2026-01458
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Location
Location: Citywide
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Recommendation
Recommendation: Pass a Motion: 1) accepting the Audit of the Transient Occupancy Tax; and 2) forwarding to the City Council for approval.
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Contact
Contact: Farishta Ahrary, City Auditor, (916) 808-7266, fahrary@cityofsacramento.org; Kevin Christensen, Assistant City Auditor, (916) 808-4743, kmchristensen@cityofsacramento.org; Office of the City Auditor
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Presenter
Presenter: Farishta Ahrary, City Auditor, (916) 808-7266, fahrary@cityofsacramento.org; Kevin Christensen, Assistant City Auditor, (916) 808-4743, kmchristensen@cityofsacramento.org; Office of the City Auditor
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Attachments
Attachments:
1-Description/Analysis
2-Audit of the Transient Occupancy Tax
3-Presentation
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Description/Analysis
IssueDetail
Issue Detail: This audit was approved as part of the 2026-27 Work Plan. According to the City Council Rules of Procedures, the Budget and Audit Committee shall receive, review, and forward to the council as appropriate, reports, recommendations, and updates from the City Auditor. This report documents the Audit of the Transient Occupancy Tax.
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PolicyConsiderations
Policy Considerations: The City Auditor’s presentation of the Audit of the Transient Occupancy Tax is consistent with the Mayor and City Council’s intent to have an independent audit function for the City of Sacramento.
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EconomicImpacts
Economic Impacts: None.
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EnvironmentalConsiderations
Environmental Considerations: None.
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Sustainability
Sustainability: None.
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Commission/Committee Action
Commission/Committee Action: None.
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RationaleforRecommendation
Rationale for Recommendation: This staff report provides the Budget and Audit Committee with information that may be used to meet its responsibility to provide oversight and supervision of the City Auditor and other City departments.
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FinancialConsiderations
Financial Considerations: The cost of the Audit of the Transient Occupancy Tax was funded out of the Office of the City Auditor budget.
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LocalBusinessEnterprise
Local Business Enterprise (LBE): None.
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