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COUNTY OF SAN MATEO
Inter-Departmental Correspondence
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Board of Supervisors
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DATE:
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September 28, 2005
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BOARD MEETING DATE:
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October 4, 2005
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SPECIAL NOTICE/HEARING:
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None
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VOTE REQUIRED:
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Majority
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TO:
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Honorable Board of Supervisors
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FROM:
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Honorable Mark Church, Supervisor District 1
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SUBJECT:
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Performance Audits/Management Reviews
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RECOMMENDATION:
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1.
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Direct the County Manager to develop a proposal for conducting Performance Audits/Management Reviews in San Mateo County of county government (will cover performance, financial, and personnel/staffing).
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2.
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Authorize the formation of an Audit Subcommittee as a standing committee of the Board of Supervisors.
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VISION ALIGNMENT:
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Commitment: Responsive, effective & collaborative government.
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Goal 20:
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Government decisions are based on careful consideration of future impact, rather than temporary relief or immediate gain.
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Goal 21:
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County employees understand, support and integrate the County vision and goals into their delivery of services.
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BACKGROUND:
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The recent study of the Planning & Building Division of the Environmental Services Department and the accompanying recommendations demonstrate the need for continuous organization improvement. During the course of any given year there are a number of different financial and performance audits conducted by outside organizations and the Controller’s Office. These studies contain a number of recommendations for improvement. An Audit Subcommittee of the Board of Supervisors could evaluate these recommendations and oversee the implementation of those recommendations as appropriate.
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DISCUSSION:
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During the course of any given fiscal year there are numerous studies, special reports, and grand jury investigations regarding the operations of San Mateo County. Some of the recommendations included in these reports if implemented could improve service levels. Other recommendations may improve productivity, efficiency and effectiveness. Occasionally some of the recommendations may achieve both goals. It is important to try to balance the benefits to be gained by implementing these recommendations with the attendant costs.
Because these reports are prepared by different organizations with different perspectives and different scopes of work there are instances when recommendations conflict with one another. Also, it is important to consider how implementing a recommendation may impact other parts of the organization. Having one committee with the purview of overseeing this work with the assistance of staff would provide for a more consistent and certain implementation of those recommendations with the greatest benefit to the County.
Over the last several years the Board has committed additional resources to the Controller’s Office for the purpose of conducting internal audits. The Controller’s Office now has a staff of 3 at an annual cost of $350,000 for this purpose. The implementation of audit recommendations have led to additional revenue and significant cost savings for the County. I believe this approach could be broadened to include reviews of departmental performance and service levels. By focusing on services, service levels, service delivery and resources the County may be able to achieve the combined benefits of improved performance and improved efficiencies. These reviews should be conducted in a systemic manner so that over a period of time all departments in the County would be reviewed. I also believe such reviews could benefit from different professional perspectives including human resources, financial, departmental and an overall countywide perspective that could be provided through the County Manager’s Office. Each review should incorporate benchmarking and best practices from other government jurisdictions. If the Board approves this concept I would like the County Manager to prepare a report on the implementation of Performance Audits/Management Reviews for future Board consideration.
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FISCAL IMPACT:
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None. There may be additional costs to implement this program which will be reported to the Board with the County Manager’s proposal in December 2005.
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