Below are our reports in progress. Depending on the scope of work, some audits can require a significant amount of time, and we do not report findings and recommendations to the public until audits are complete. Find out about the audit process here.

Cannabis Business License Taxes and Fees Agreed-Upon Procedures

The objective of this agreed-upon procedures engagement is to verify the accuracy of gross receipts of all active cannabis businesses as prescribed by the City’s Municipal Code in relation to the reporting and tax-related provisions. In order to achieve our objective, we will coordinate with business owners to review point-of-sales information, interview appropriate personnel, and review a sample of tax documents to ensure compliance.

Telecommunications Utility User Tax Performance Audit

The Utility User Tax on Telecommunications is a general 5% City-imposed tax applied to the telephone bills of all residents and businesses in Long Beach. This User Utility Tax is charged to both wireless/cellular users and wired/landline users. Revenue generated from this tax is used by the City to fund critical services such as parks maintenance, library services, and youth programs. Telecommunication service providers are responsible for assessing and collecting the tax from customers and remitting the tax amounts to the City. This audit seeks to verify that the telecommunication service providers servicing the residents and businesses of Long Beach are accurately charging, collecting, and remitting the appropriate tax amount to the City.

Homeless Services Performance Audit

The Homeless Services Bureau within the City’s Health and Human Services Department provides a comprehensive response to homelessness such as outreach, medical and mental health support, emergency shelter beds, and various other basic need services to individuals experiencing homelessness. The City has agreements with numerous organizations that provide direct services to homeless individuals. The purpose of this audit is to review the performance of select service providers that provide direct services to homeless individuals.

Gann Letter 2026 Report

The Office is performing agreed upon procedures relating to the GANN Letter for the fiscal year ended September 30, 2026, to assist in evaluating whether the City’s Appropriations Limit Worksheet complies with the requirements established by Section 1.5 of Article XIII-B of the California Constitution. To meet our objectives, the evaluation will compare the limit and annual adjustment factors included in the City’s Appropriations Limit Worksheet for the fiscal year ended September 30, 2026 to the limit and annual adjustment factors that were adopted by resolution of the City Council.

Proposition H FY 2025 Audit

The objective of this audit is to determine whether Proposition H revenues were properly collected and expended during Fiscal Year 2025 as required by Long Beach Municipal Code 3.80.227. This audit will identify the status of any projects funded by Proposition H and unspent monies from deposits that were carried over into the current fiscal year. The audit period has been defined as October 1, 2024 through September 30, 2025. The report will be issued by January 31, 2026.