Kroll Matrix
On August 8, 2006, the firms of Kroll and Willkie, Farr & Gallagher issued a report entitled Report of the Audit Committee of the City of San Diego (typically referred to as the "Kroll Report"). The Kroll Report recommended a Remediation Plan designed to achieve the following four principal compliance objectives: enhanced accountability; greater transparency; increased fiscal responsibility; and independent oversight.
In a memorandum dated August 24, 2006, the Mayor identified 121 recommendations from within the Kroll Remediation Plan and provided a preliminary response to each item. On September 6, 2006, the City Council adopted Resolution R-301858 to accept and adopt in principle the Mayor's initial responses to the Kroll Remediation Plan knowing that any changes in appropriations, Municipal Code, Council Policy or City Charter, would come to the City Council for further review and discussion as the Plan was being implemented. The Mayor has issued six status update memoranda since his August 24, 2006 memorandum.
The IBA periodically updates a matrix to track and assess the progress being made on the 121 identified Kroll recommendations. Our last report, IBA Report No. 07-104 (PDF: 48K), was issued on October 31, 2007. The IBA's Kroll Matrix consolidates and updates the status of all identified recommendations, drawing from the Mayor's status update memoranda and other sources of information.
Policy Matrix
In IBA Report No. 07-60 (PDF: 162K), dated June 1, 2007, the IBA made thirty-three policy recommendations related to the Mayor's Fiscal Year 2008 Proposed Budget. The recommendations were intended to provide avenues for improved financial governance or increased efficiency and effectiveness, and were adopted by the City Council via Resolution R-302734, on June 20, 2007, as part of the final budget.
The IBA intends to pursue each of these items over the course of the fiscal year, tracking the progress and reporting quarterly on the status to the Budget and Finance Committee.
Budget Process
