The City Services Auditor (CSA) includes two divisions—the Audits Division and the City Performance Division. The Audits Division is the City’s internal auditor, providing performance, financial, and compliance auditing and managing the City’s Whistleblower program.
The Audits Division provides an independent, risk-based assessment of the City’s $14 billion budget for major public service offerings, infrastructure, suppliers, contractors, and community-based organizations. Audits staff has expertise in performance and compliance audits, investigations, data analytics, network and system security evaluations, capital project and contractor audits, and operations and leading practices assessments.
The Audits Division’s goals include:
- Conduct performance audits of city departments, contractors, and functions to improve efficiency and effectiveness of service delivery and business processes.
- Investigate complaints of fraud, waste, or abuse of city resources received through the whistleblower hotline and website.
- Provide actionable audit recommendations to city leaders to promote and enhance accountability and improve the overall performance and efficiency of city government.
The Audits Division produces a wide range of audit and assessment reports relating to the City's revenue, spending, and programs. Some are technical in nature, such as bond expenditures reviews, lease compliance audits, and security reports on the City’s systems. Others provide a broader review of departments or programs, such as reports on the efficiency and effectiveness of departmental programs/functions or audits of the City’s management of construction contracts. Links to these documents are found using the Report Search tool.
History & Context
A November 2003 ballot measure created the City Services Auditor within the Controller's Office. Under the City Charter Appendix F, the City Services Auditor has broad authority to:
- Report on the level and effectiveness of San Francisco’s public services and benchmark the City to other public agencies and jurisdictions.
- Conduct financial and performance audits of City departments, contractors, and functions to assess efficiency and effectiveness of processes and services.
- Operate a whistleblower hotline and website and investigate reports of waste, fraud, and abuse of City resources.
- Ensure the financial integrity and improve the overall performance and efficiency of City government.
With San Francisco's budget of over $14 billion a year, the citizens and elected leaders of the City need the objective and independent analysis provided by the City Services Auditor. Findings and recommendations from the audit and performance management programs help save tax dollars and improve public services.