Management Audit Report
of the
San Francisco
Controller's Office

Prepared for the
Board of Supervisors
Of the City & County of San Francisco

By the
San Francisco Budget Analyst
September 15, 2003

Complete Audit Report (PDF)

Update on the Controller's Office

Table of Contents

Executive Summary

Introduction

1. Organization

2. Financial Administration

3. System Planning

4. Internal Control Reporting and Financial Auditor Independence

5. Budgetary Controls

6. Fund Maintenance

7. Cash Revolving Funds

8. Cost Allocation Plan

9. Multi-Tiered Cost Plans

10. Departmental Indirect Cost Rates

11. Cost-Based Fees for Service

12. Monitoring Claims for State-Mandated Costs Reimbursements

13. Audits Division

Appendices

Attachment I (Controller Accomplishments)

Controller Response to Management Audit

Update on the Controller's Office