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.

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.

Development Impact Fees Performance Audit

The objective of this audit is to evaluate the City’s process for creating, collecting, tracking, and spending development impact fees. The City imposes development impact fees on new development. These fees fund public infrastructure and services necessary to serve that new development. The audit will review Impact Fees for Fiscal Years 2019-2022.

Street Projects Performance Audit

The purpose of this audit is to evaluate the City’s street projects and funding sources related to the projects. The audit will review the City’s policies for guiding street paving decisions and methods used to track street paving activities. The audit will also determine if street projects are completed timely and cost efficiently. The audit will review the funds that are spent in accordance with the City’s plans and goals. Lastly, the audit will determine if the City considers equity when determining which street projects are most appropriate in the long-term planning of the City’s street paving program.

Clean Truck Fund Performance Audit

The Clean Truck Fund was developed by the Port of Long Beach and Port of Los Angeles as part of their joint Clean Air Action Plan. It generates revenues through fees paid by truck owners who enter or exit the Port complex, which is used to fund clean air initiatives. These fees are collected by a third party, PortCheck, and has generated $79 million in revenue since 2022.  This audit seeks to verify the fees collected by PortCheck and assess the Port of Long Beach’s oversight and management of the Clean Truck Fund.  The audit will also review the voucher program handled by another third party, CALSTART, who utilizes Clean Truck Fund monies to partially subsidize truck owners who purchase zero or low emission trucks.

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.

Gann Letter 2024 Report

The Office is performing agreed upon procedures relating to the GANN Letter for the fiscal year ended September 30, 2024, 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, 2024 to the limit and annual adjustment factors that were adopted by resolution of the City Council.