Title
Annual Report for City Council Appointive Officer - City Auditor
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FileID
File ID: 2026-01731
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Location
Location: Citywide
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Recommendation
Recommendation: Receive annual report and pass a Motion forwarding to the City Council for review.
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Contact
Contact: Farishta Ahrary, City Auditor, (916) 808-7266, fahrary@cityofsacramento.org, Office of the City Auditor
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Presenter
Presenter: Farishta Ahrary, City Auditor, (916) 808-7266, fahrary@cityofsacramento.org, Office of the City Auditor
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Attachments
Attachments:
1-Description/Analysis
2-Office of the City Auditor Annual Report for FY 2025/26
3-Presentation
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Description/Analysis
IssueDetail
Issue Detail: The Mayor and City Council are committed to performing regular annual reviews of its appointive officers.
The annual report and appointed officer evaluation process is intended to move forward to the City Council. As appropriate, the City Council will meet in closed session, per Government Code section 54957(b), to provide feedback on past accomplishments and to give direction on the workplan for the upcoming year.
Overview
The Office of the City Auditor provides independent, objective, and reliable information regarding the City's ability to meet its goals and objectives and establish an adequate system of internal controls. In many cases, this involves verifying compliance with laws and regulations, assessing the efficiency and effectiveness of the City's operations, and identifying internal control weaknesses and failures. The City Auditor also prepares persuasive audit reports with recommendations to mitigate or eliminate the areas of concern.
The City Council appoints the City Auditor independent of other City Offices to promote and enhance honest, efficient, effective, transparent, and accountable City government. The City Auditor reports directly to City Council and has full responsibility for the direction and management of the Office of the City Auditor. The City Auditor works closely and interfaces with the City Council, Budget and Audit Committee, Charter Officers, Department Directors, and Division Managers.
City of Sacramento Charter § 77 City Auditor establishes the following:
The City Council shall appoint a city auditor and shall prescribe the qualifications, duties, and compensation of such officer. The city auditor shall independently assess and report on city operations and services; shall assist the council in the conduct of budgetary inquiries and in the making of budgetary decisions; and shall have such other powers and duties as may be prescribed by state law and by ordinance or resolution of the city council. The city auditor shall appoint all other members of the city auditor’s office.
City Code Section 2.18 expands on what is established in the City Charter. Some of the City Auditor’s key responsibilities include:
• By April 15th each year, the city auditor shall submit an annual work plan to the city council for approval.
• The city auditor shall prepare a written report of the results of each audit conducted and will be responsible for retaining a copy as a permanent record. The city auditor shall periodically review audit recommendations and investigations as practical to determine if responsive action has been taken. The city auditor may request status reports from audit subjects regarding actions taken to address audit findings and recommendations.
• The city auditor shall conduct audits of city departments, offices, boards, commissions, and committees as directed by the council.
• Audits shall be conducted in accordance with Generally Accepted Government Auditing Standards (GAGAS) promulgated by the Comptroller General of the United States of America.
• The city auditor shall manage the city’s whistleblower hotline and determine if allegations of fraud, waste, abuse, or illegal acts need further investigation.
• The city auditor shall assist the council’s budgetary inquiries and budgetary decisions.
• The city auditor shall make recommendations to the city council in connection with the city auditor’s audits, investigations, analyses, studies, and reports.
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PolicyConsiderations
Policy Considerations: Council Rules of Procedure, Chapter 18.
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EconomicImpacts
Economic Impacts: Not applicable.
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EnvironmentalConsiderations
Environmental Considerations: Not applicable.
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Sustainability
Sustainability: Not applicable.
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Commission/Committee Action
Commission/Committee Action: 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. Reports identified in this annual report were heard and approved by the Budget and Audit Committee prior to being presented and approved by the City Council.
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RationaleforRecommendation
Rationale for Recommendation: Clear communication and performance metrics are at the core of the work of the council and the city. To evaluate council appointive officers on a consistent basis, the Personnel and Public Employee (P&PE) Committee has the role and responsibility of developing and leading annual performance metrics and evaluations.
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FinancialConsiderations
Financial Considerations: Not applicable.
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LocalBusinessEnterprise
Local Business Enterprise (LBE): Not applicable.
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