REPORT TO STADIUM AUDIT COMMITTEE
SUBJECT
Title
Status of Harvey M. Rose Associates Audit Recommendations [Board Pillar: Ensure Compliance with Measure J and Manage Levi's Stadium]
Report
BACKGROUND
On November 27, 2017, staff presented the following to the Ad-Hoc Stadium Audit Committee (Committee): (1) standard audit recommendation tracking matrix listing the thirty-seven audit recommendations, (2) designation for the status of the recommendation (e.g., Complete, Partially Complete, or Not Implemented), and (3) action taken to date. This matrix continues to be used as a tool to track staff's progress and will continue to be presented to the Committee at future meetings.
Since November 2017, staff has provided updates on the status of completing the audit recommendations or identifying barriers to completing them.
DISCUSSION
The attached Harvey M. Rose Audit Recommendations matrix provides the auditor's recommendation and a detailed description of the action taken as of March 2020. The matrix is color coded by status with items that were previously deemed as completed shown in grey, items completed during this reporting period shown in green, and partially complete (items that are in process) shown in orange.
The table below shows that 76% (28 of 37) of audit recommendations are complete and none are in the "Not Implemented" status-a 12% increase in completed audit recommendations since October 2018. Table 1 reflects staff's progress of implementing the audit recommendations from October 2018 to March 2020:
Table 1: Summary of Audit Recommendations Status - March to October 2018
It should be noted that during the process of preparing this report staff determined that recommendation 1E (shown below) which was previously stated as "Complete" should be amended to reflect the current status as "Partially Complete". This change is due to the fact that SCSA staff continues to be challenged in receiving information at a level that details the exact line it...
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