2019

2019

October 29

Performance Audit Identifies Improvements to Prevent Sanitary Sewer Overflows Which Can Cause Environmental & Health Impacts

The Water Department’s Sewer Division oversees the operations on 712 miles of sewer lines, including the collection of 45 million gallons of sanitary sewage per day. Sanitary Sewer Overflows (SSOs) occur when sewage is discharged into the environment. From 2014 to 2018, Long Beach experienced 103 SSOs. The majority of SSOs were Category 3 which are not severe. Category 3 SSOs are less than 1,000 gallons of wastewater and do not reach surface water. However, Long Beach had more SSOs than 75% of similarly-sized agencies. The potential adverse impacts of SSOs include environmental damage, public health risks, and financial costs against the City. To achieve the goal of reducing SSOs, the Water and Health Departments agreed to all 25 audit recommendations including improving activities such as cleaning, inspection, repairs, tracking and education aimed at preventing SSOs to ensure their effectiveness.

“We are pleased to report that many of the recommendations have since been implemented, and those remaining will soon be implemented. We are confident that these changes will improve the effectiveness of our Fats, Oils, and Grease (FOG) control strategy, and will be beneficial for our long-term goal of reducing the frequency of SSOs.””

– Chris Garner, Director of Water Department:

2018

August 1

City Auditor Doud Completes Review of Animal Care Services Providing Guide For Shelter

In 2018, Central Cashiering processed over $436 million in revenue, which included payments from the public for services such as utility bills, parking citations, and business licenses, as well as revenue collected by other City departments. The audit found that while Central Cashiering has some controls in place, controls could be improved to further safeguard revenue and reduce risk for fraud, such as theft. City Management agreed with recommendations to adhere to revenue-control standards such as camera surveillance for specific work areas and dual custody to sort mail-in payments.

“Thank you and your diligent staff for continuing to monitor and assist in every way possible towards a fiscally responsible City.”

– Hap W., community member:

2018

2018

November 6

Voters Overwhelmingly Approve City Auditor Doud’s Initiative, Measure AAA to Strengthen City Auditor Authority, with 71% Vote

City Auditor Doud initiated Measure AAA to amend the century-old City Charter bringing it up-to-date with modern government auditing standards. Voters overwhelmingly approved Measure AAA with 71% vote. It clarifies and strengthens the Long Beach City Auditor’s authority to conduct performance audits, not just financial audits, and gain access to all City records necessary to fulfill the City Auditor’s role. As a result, the Office has the explicit authority to conduct performance audits and access all City records, without restriction, needed to complete thorough work.

2018

February 20

Central Cashiering Revenue Performance Audit Reveals More Controls Needed to Safeguard Revenue and Prevent Theft

City Auditor Doud completes Phase Two of the two-part Animal Care Services (ACS) Review. The report recommends that ACS immediately implement standard operating procedures, develop a shared vision and strategic plan, and then align resources and maximize revenues to meet the service priorities, goals and objectives shared by stakeholders in the strategic plan. In response, the City launches the development of an ACS Strategic Plan.

“The auditors identified critical issues that ACS needed to address in order to meet the industry’s minimum care requirements and improve their revenue collection process.”

– This audit earned the Knighton Award from the Association of Local Government Auditors (ALGA). Panel of Judges’ comments:

2018

July 17

Long Beach Residents Bestow City Auditor Doud with a Fourth Term

City Auditor Doud’s continued electoral success is a testament to the trust residents have placed in her as she runs unopposed for a fourth term. For 12 years, City Auditor Doud focused her audits on important quality of life issues. Her audits touched upon a wide array of topics that matter most to Long Beach residents, from expanding funding for public safety, to identifying improvements and better maintaining parks and streets.
“I am very grateful for the honor to serve this wonderful City which I love. I am committed to providing the most value by continuing to conduct performance audits to make City operations more efficient and stronger for the public.”

– City Auditor Laura Doud:

2018

June 14

The Office Passes its Fourth Consecutive Triennial Peer Review Meeting Highest Standards

City Auditor Doud remains steadfast in her commitment to follow the United States Government Office’s General Auditing Standards – which provide a framework for conducting audits with competence, integrity and objectivity. The results of the fourth peer review indicate the Office continues to hold itself to the highest standards of the profession.
“I’m so very proud that my city has such an impressive City Auditor and office. Setting the standard high.”

– Helen N., community member:

2017

2017

December 19

City Auditor Doud Takes on Review of Animal Care Services and Lays out Blueprint for Enhancing Quality of Care

At the request of the Mayor, City Auditor Doud audited the Animal Care Services Bureau (ACS). The shelter provides care and medical treatment for thousands of animals per year. Phase One of the review revealed the need for a vision and strategic plan and day-to-day operational improvements at the shelter. A total of 173 recommendations were made to move the shelter forward. Since then, additional funding was allocated to ACS and the Mayor’s Shelter Task Force was established to implement the recommendations.
“We are proud of the great work our City Auditor Laura Doud and her team continue to do. Our Animal Care Services Bureau has already started seeing the positive changes that stemmed directly from this audit, and we are excited to see more of their recommendations be implemented.”

– Mayor Robert Garcia:

2017

December 1

City Auditor Audits Business Improvement Districts (BIDs) and Calls for Broader Public-Private Oversight and Collaboration – Wins National Award

The City collects $17 million annually on behalf of property and business owners who, in turn, invest in and enhance the business corridors where people shop, eat and work. City Auditor Doud audited the City’s Business Improvement District (BID) Program and identified the need for stronger City oversight of the program to increase accountability for BID expenditures and compliance to State laws.
“The audit aimed to improve government efficiency and effectiveness through findings that matter to policymakers and citizens.”

– Industry peers recognized the report with the Distinguished Knighton Award from the Association of Local Government Auditors (ALGA). Panel of Judges’ comments:

2017

September 7

City Auditor Doud has Championed $33M of New Revenue for Police and Fire Operations since Passage of Proposition H in 2007

A report on Proposition H, which City Auditor Doud championed in 2007, found over $33 million was generated over 10 years for public safety staffing, equipment and training. Funds also went towards homelessness outreach, re-opening of the East Patrol Division Substation, purchasing of a new Station 14 fire truck, and additional funding for Police and Fire academies.
““Proposition H has provided crucial financial support to the City of Long Beach’s emergency response and homeless outreach efforts, improving public safety for all our residents. I want to thank City Auditor Laura Doud for championing this proposal.””

– Mayor Robert Garcia:

2017

April 10

A Series of Nine Contract Administrative Audits Leads to New Citywide Policies and Contract Management Training

The Office conducted a series of contract audits because of the City’s extensive use of contracts to provide vital goods and services to the public. The findings, compiled into a summary report, highlighted an absence of an effective City contract monitoring system and limited staff guidance. This exposed these contracts, worth $66 million, to recurring patterns of risk. City Management took steps to address risks by hiring a consultant to develop contract management policies and implement citywide contract training.

2016

2016

June 28

City Auditor Doud Audits Park Maintenance and Identifies $1M Shortfall to Properly Care for Parks and Park Trees

The Office conducted a performance audit to ensure City parks are properly maintained. The audit found a $1 million annual shortfall for park and park tree maintenance as the City expanded park areas but did not allocate adequate funding for maintenance. Audit recommendations included implementing a long-term strategy to maintain parks and exploring new, innovative funding opportunities.
“Thanks to Laura and her staff for a clear report, complete with responses and rebuttal. Clarity is part of transparency.”

– Rich M., community member:

2016

May 25

Job Order Contract Performance Audit Results in Legislation Ensuring the City Receives Fair Prices

A performance audit of the City’s Job Order Contract (JOC) Program found emphasis placed on completing infrastructure projects quickly resulted in the City paying more than contractually obligated. In response to the audit recommendations, City Council enacted legislation to ensure the City receives quality service at a fair price. The audit was also recognized by the Los Angeles Board of Supervisors and used as a template by the County of Los Angeles Department of Auditor-Controller for its own JOC audit which found similar program flaws.
“Thank you for your diligence in protecting our tax money.”

– Elizabeth T., community member:

2016

April 26

Report Shows City Auditor Recommendations in 2010-2014 Helped Better Protect $80 Million of City Revenue

From 2010-2014, City Auditor Doud issued over 256 recommendations to increase and protect the City’s revenues, safeguard the City’s assets, and reduce the potential for fraud. Departments reported that they implemented 71% of these recommendations resulting in improved oversight, access and safeguarding of $80 million in City revenue annually. The report also identified areas for City improvements, including strategic planning, contract oversight and system security.
“Expected nothing less from Laura Doud and her team.”

– Mari H., community member:

2015

2015

November 16

The Report on the City Auditor’s Fraud Hotline Shows How Tips Initiate Positive Change

The Office released the first report on the City Auditor’s Fraud Hotline since its revitalization in 2007. The report demonstrated the Office’s capacity to affect positive change by investigating City fraud, waste and abuse. Tips received through the City Auditor’s Fraud Hotline have resulted in important findings of time card abuse, theft of personal property, and lack of subcontractor oversight.

2015

June 22

Third Peer Review Assures Office’s Work is Reliable & Credible

The third consecutive triennial peer review found the Office’s internal operations for Jan 1, 2012 – Dec 31, 2014 met national standards. This distinction assures the public that the Office continues to provide fair reviews of City operations and spending during a time when it is critical that taxpayer dollars are monitored for appropriate and honest use.
“Once again this shows the absolute awesome accomplishment of an outstanding staff and excellent leadership. Keep up the great work.”

– Ed Barwick, constituent:

2015

May 13

City Auditor Doud Audits Police and Fire Dispatcher Overtime and Recommends Reduction in Overtime Usage to Ensure Safety – Wins National Award

A Police and Fire dispatcher performance audit found significant overtime hours costing the City over $1.3 million in a year. The audit recommended City Management reduce unnecessary overtime and better support public safety personnel by improving the dispatcher recruitment process. City Management immediately took steps to implement the audit recommendations as failure to maintain adequate staffing of all public safety branches can have dire consequences for residents.
“The report identified the potential for significant impacts including budgetary, safety, and operational efficiencies.”

– This audit won the Distinguished Knighton Award from the Association of Local Government Auditors (ALGA). Panel of Judges’ comments:

2015

April 15

Performance Audit Finds Limited Oversight of Emergency Board-Up Services Resulting in Improper Rate Increases

A tip to the City Auditor’s Fraud Hotline led to a performance audit of the City’s use of a contract to provide emergency board-up services to homes and businesses after a fire, crime, or other emergency. The audit found improper handling of the contract procurement process and limited oversight of subcontractors resulting in lengthy billing cycles and unjustified rate increases. The performance audit called attention to the importance of contract oversight in ensuring City funds are spent wisely.

2015

March 24

City Auditor Doud Releases Digital & E-Government Best Practices Report and Launches MyAuditor App

Recognizing the growing importance of innovation and technology, the Office released the Digital & E-Government Best Practices Report as a guide to update the City’s digital service delivery models and strengthen two-way communication with the public. Out of this initiative, the Office launched the MyAuditor App and its various social media platforms. City Auditor Doud continues to utilize digital channels to enhance communications and interaction with the public.
“https://www.youtube.com/watch?v=0OrHoN8_sZA&list=UUw0ZZWdymqAv1S-eteCVlMw&index=21”

– Long Beach City Auditor Laura Doud w/ Mayor Garcia Digital & E-Govt Best Practices Rpt & App

2015

January 1

Health & Human Services Revenue Collection Performance Audit Safeguards City Against Potential Fraud & Misappropriation of Revenue

As one of City Auditor Doud’s goals is to make Long Beach better through collaboration, the Office worked with the Health & Human Services Department to review critical financial transactions. The performance audit found that staff overseeing clinical services and vital record operations needed a better understanding of proper controls as $1.7 million in annual revenue was vulnerable to misappropriation or fraud. City Auditor Doud recommended strengthening software system operations and training to secure City revenue.
“We appreciate City Auditor Doud and her staff for working with the Health Department in a professional manner on this audit. They have provided a good roadmap to improve the financial systems associated with our clinics in the Department. We have implemented most of the recommendations to date and intend to implement the remaining audit recommendations as quickly as possible.”

– Kelly Colopy, Director of Health & Human Resources:

2014

2014

July 15

City Auditor Doud is Re-Elected for Third Term in Office

More than 20 years after first working in the Office as a Staff Auditor, City Auditor Doud ran unopposed and was re-elected to lead the Office for a third term. City Auditor Doud reaffirmed her commitment to conducting performance audits in order to identify internal improvements that have the potential to make City operations more efficient and effective for the public.

“We have limited resources and there are a lot of big important issues facing our city, so we always want to be strategic on where we use our resources to basically give the taxpayers the biggest bang for their buck. The overarching things we think about when we decide to do an audit are the importance of it to the public, the relevance of it, making sure it will be valuable and useful, and that it could make a difference.”

– In an interview with The Long Beach Business Journal City Auditor Doud stated:

2014

January 1

Performance Audit of Harbor Commissioners International Travel Expenses Calls for Cost Containment

City officials and residents called upon the City Auditor to address concerns about the appropriateness of international travel expenses of the Harbor Commissioners. The review identified the opportunity to contain travel costs by improving the Harbor Commissioners travel policy, centralizing the travel expense process and intensifying the review of reimbursement requests.

2013

2013

August 1

Fuel Expenditure Performance Audits Improve Oversight of Citywide Fueling Activity, and Led to Disabling of 592 Fuel Access Keys

With the goal of reducing waste, the Office conducted a series of performance audits of fuel expenditures, which totaled $5.7 million annually for the Harbor, Water and Fleet Services Departments. The report highlighted the need for increased monitoring of software system transactions to ensure the high volume of fueling activity is appropriately regulated. As a result of implementing audit recommendations, the City disabled 592 fuel access keys.

2013

February 27

City Auditor Doud Defends Performance Audit of Business License Revenue Collection: Keeps City Management Accountable for $2.6 Million in Uncollected Fees

While the City was collecting $11 million per year in business licensing fees, City Auditor Doud found $2.6 million in business license revenue had gone uncollected due to inconsistent collection efforts, insufficient policies and outdated software. In response to City Management contesting the audit findings, City Auditor Doud maintained that the Bureau was responsible for all money owed regardless of whether past-due balances are forwarded to Billing & Collections, another department or an outside agency. City Auditor Doud also stressed that proactive measures would reduce the amount owed to the City.

2012

2012

July 2

Second Peer Review Confirms City Auditor Doud’s Commitment to Professional Excellence

Following through on City Auditor Doud’s commitment to accountability and excellence, the Office undergoes a second Peer Review for the prior three-year period. A panel of peers from the Association of Local Government Auditors (ALGA) found the Office’s work to be reliable and credible. The results of the second independent review demonstrate that the Office maintained the highest standards of performance for the profession.

2012

April 23

Performance Audit of Parks, Recreation and Marine Revenue Collection Prompts Department-Wide Improvements in Cash Handling

The performance audit revealed the procedures used to calculate, collect and safeguard $6.6 million in revenue throughout 34 Parks, Recreation and Marine sites was not thoroughly developed, resulting in lost City funds. Audit recommendations included a centralized system to increase collection efforts and ensure all money due to the City is received.

2012

March 29

Parking Citation Collection Performance Audit Finds $18M in Unpaid Tickets and Leads to Software System Enhancements – Wins National Award

The performance audit found $18 million in unpaid parking fees and an unreliable collection process. Audit recommendations resulted in a new software system to safeguard $13 million in annual parking citations revenue. As this revenue helps fund libraries, parks, and other key services, it is critical that all funds owed to the City are collected.
“Adoption of audit recommendations has the potential for significant impact over the short and long terms. The report was persuasive for initiating change.”

– This audit earned the Bronze Knighton Award from the Association of Local Government Auditors (ALGA). Panel of Judges’ comments:

2011

2011

July 1

Performance Audit of the Harbor Dive Team Uncovers Unjustified Overtime

Tips received through the City Auditor’s Fraud Hotline led to an extensive review of the Harbor Dive Team’s overtime usage, uncovering a 194% increase in unjustified overtime over four years. The City took immediate action to implement audit recommendations to improve the approval, planning and scheduling of divers. Thus, the Office’s intervention helped management root out waste and maximize the City’s financial resources and personnel.Tips received through the City Auditor’s Fraud Hotline led to an extensive review of the Harbor Dive Team’s overtime usage, uncovering a 194% increase in unjustified overtime over four years. The City took immediate action to implement audit recommendations to improve the approval, planning and scheduling of divers. Thus, the Office’s intervention helped management root out waste and maximize the City’s financial resources and personnel.

Daniel Arcese, a member of the Long Beach Police department’s harbor dive team. The team was formed approximately ten years ago and now has 12 divers, 3 sergeants that train at least twice a month and work with many other agency dive teams. Long Beach June 27, 2014. (Photo by Brittany Murray / Daily Breeze)

2011

March 1

City Auditor Doud Calls for Alamitos Bay Marina Rebuild Project Audit to Mitigate Exceeding City Debt Risk

City Auditor Doud audited the Alamitos Bay Rebuild Project to determine if it was financially feasible for the City to undertake the $100 million capital improvement project. The review found an absence of adequate financial analysis which placed the City at great risk of incurring costs beyond its debt capacity. The independent review led to the City’s phased approach to implementing the project.

2011

March 1

Audit of Long Beach Animal Care Services Confirms Major Embezzlement

During a new accounting system integration in the Animal Care Services (ACS) Bureau, financial discrepancies for deposited revenues were found. Upon discovery, City Management contacted the Office to review revenues and confirm if fraud occurred. The Office’s findings provided critical evidence in the prosecution of the ACS employee who had embezzled $250,000 in the 11 months reviewed. This demonstrated the Office’s critical role as an independent reviewer of operations.

2010

2010

November 2

Voters Approve Measure D – Initiative Co-Authored by City Auditor Doud to Capture More Revenue for Tidelands Projects

City Auditor Doud found the calculation of the Harbor Department’s annual transfer into the City’s Tidelands Fund was inconsistent. As a result, she co-authored Measure D, an initiative that changed the Harbor’s annual fund transfer structure, to capture more revenue for the City’s Tidelands projects. From Fiscal Years 2011-2016, the City has invested over $135 million of these funds in projects including: Pike and Rainbow Harbor security, beach patrol and facilities, Colorado Lagoon restoration, Queensway bike path, Shoreline walking path and Alamitos Bay improvements.

2010

July 20

City Auditor Doud Runs Unopposed for Second Term in Office

City Auditor Doud was re-elected, running unopposed, for her second term in office.
“I want to thank the residents of Long Beach for the privilege of serving a second term and for the trust and confidence placed in my leadership and the work produced by the City Auditor’s Office.”

– After being sworn in by former California Governor George Deukmejian, City Auditor Laura Doud remarked:

2009

2009

October 20

Towing Operations Cash Handling Performance Audit Helps Safeguard $4.8M of Annual City Revenue – Wins National Award

Recognizing the importance of protecting the City’s cash revenue streams, the Office conducted a performance audit of the cash handling procedures performed by the City’s towing operations. The audit found serious control weaknesses, including a lack of data integrity and separation of duties. City Management implemented audit recommendations to ensure effective policies and data systems and to safeguard $4.8 million collected annually.

– This report earned the Gold Knighton Award from the Association of Local Government Auditors (ALGA). Panel of Judges’ comments:
“The report is an example of a standard, basic audit idea, but done in an innovative manner, including reviewing video surveillance.”

 

2009

April 1

First Peer Review Shows Office Meets Highest Government Auditing Standards

The City Auditor’s Office elected to undergo and passed its first ever peer review of internal auditing policies and practices. Since then, City Auditor Doud’s commitment to undergo regular peer audits by the Association of Local Government Auditors (ALGA) has elevated the quality of work produced by the Office and is a standing reminder of her pledge to independence and integrity.

2008

2008

December 1

Queen Mary Inventory Performance Audit Highlights Importance of Safeguarding City-Owned Assets

At the request of the City Attorney, the Office assessed the management of the Queen Mary’s art inventory to ensure the longevity of historically significant artifacts. The performance audit highlighted the importance of policies that safeguard City-owned assets managed by third-party administrators. This led to a performance audit of City-owned artwork displayed at the Long Beach Museum of Art, a collection of which was valued at over $12.8 million.

2008

June 18

City Auditor Doud Testifies in Support of State Whistleblower Legislation

City Auditor Doud was invited to and testified before the California Senate Local Government Committee in support of AB 2001, also known as the Municipal Whistleblower Protection Act. Signed into law by Governor Schwarzenegger in October 2008, the Municipal Whistleblower Protection Act enables anyone to report suspected fraud against a City without fear of retaliation.

2008

June 18

Long Beach Streets Performance Audit Leads to Multi-Year Capital Improvement Plan

A review of City street maintenance highlighted the need for improved budget accountability and strategic planning to meet staffing needs and reduce street repair backlog. Recommendations made in the performance audit led to the development and implementation of a multi-year plan designed to strategically coordinate improvements to the City’s infrastructure.

2008

June 9

Performance Audit of Long Beach Museum of Art Capital Campaign Identifies Insufficient Funds to Satisfy Bond Debt – Wins National Award

The Office undertook an audit to ensure the long-term viability of the Long Beach Museum of Art, a cultural institution for residents since 1950. The performance audit found the museum did not have the funds to satisfy a $3 million bond debt incurred for renovations, and the City’s inability to repay this bond was related to the misappropriation of assets, lack of oversight, and conflict of interest. The audit recommended a comprehensive strategy to resolve the debt.

– The audit earned the 2008 Honorable Mention Knighton Award from the Association of Local Government Auditors (ALGA). Panel of Judges’ comments:
“The Long Beach City Auditor’s Office is among the best of local government audit organizations.”