2018 Reports

Each report entry contains a summary of report focus and results, a full report document and a report highlights document.

Click the report titles to expand and contract this information for each title.

October 2, 2018

Review of Navigation Team 2018 Quarter 1 Report

Focus:  This report is the second in a series that our office will be producing at the request of Seattle City Councilmember Lisa Herbold regarding the City of Seattle's Navigation Team, which provides outreach to people living unsheltered in Seattle. This report assesses the Executive's Quarter 1 response to the Navigation Team reporting plan, a plan with 14 reporting checkpoints designed to help inform the City Council on the Navigation Team approach.

Results:
We identified findings for each of the seven reporting checkpoints included in the Executive's Quarter 1 response. We developed a set of 30 recommendations that are listed in Appendix B of this report. This report was reviewed by the Executive and incorporates its input, but the Executive did not provide a formal written response.

August 8, 2018

Public Health - Seattle and King County's Baseline Report on Seattle's Sweetened Beverage Tax 

Focus: Ordinance 125324, passed by the Seattle City Council in June 2017, required the City Auditor to contract with academic researchers to conduct a multi-year evaluation of the behavioral, health, and economic impacts of the sweetened beverage tax. The Office of City Auditor contracted with Public Health - Seattle and King County (Public Health) to lead the evaluation.  Public Health contracted with the University of Washington and Seattle Children's Health to help it conduct the evaluation.  This baseline report provides information on conditions before the implementation of the tax in Seattle. 

July 20, 2018

University of Washington (UW) Seattle Rental Housing Study - Final Report

Focus: The Seattle Rental Housing Study focuses on the experiences of renters and landlords operating in the Seattle market as well as the distribution, condition, cost and change in rental housing in the Seattle area from August 2017 through April 2018. The project's goal was to better understand the practices and experiences of landlords and renters within the Seattle market and develop strategies to compile timely, accurate information about housing conditions and cost to supplement the City's current data-analysis efforts.

UW Seattle Rental Housing Study - Appendix A Focus Groups and Interviews

UW Seattle Rental Housing Study - Appendix B Landlord Survey

UW Seattle Rental Housing Study - Appendix C Data Scraping Tools

April 17, 2018

Status Report on Implementation of Office of City Auditor Recommendations as of December 2017

Focus: To report on the implementation status, as of December 2017, of 595 recommendations from audit reports issued by our office from January 2007 through December 2017.

Results: As of December 31, 2017, 71 percent (422 out of 595) were implemented, 18 percent (108 out of 595) were pending, and 11 percent (65 out of 595) were categorized as no further follow-up planned.

March 15, 2018

Seattle Public Utilities Wholesale Water Sales

Focus: We performed this audit to help ensure that wholesale customers are paying for their water supply in accordance with formal agreements with Seattle Public Utilities (SPU) and at rates approved by the Seattle City Council. Our objectives for this audit were to (1) determine whether billings to wholesale customers and related payments were accurate, timely, and complete; and (2) determine whether internal controls over the wholesale billing and payment related processes are adequate. 

Results: We found that SPU's billing of wholesale customers was generally accurate and complete. However, we identified internal controls over the wholesale billing process that were either lacking or need to be strengthened. These controls relate to billing accuracy and completeness, the accuracy of meters and related equipment, and information systems security.  We made 19 recommendations to improve internal controls over SPU's wholesale water billing process, including (1) ensuring only authorized personnel approve billing adjustments; (2) requiring additional steps to ensure the accuracy of meter read inputs from field crews; (3) implementing controls over current cycle consumption adjustments; (4) requiring annual meter read verifications; and (5) requiring additional support from wholesale customers when reporting facilities charges.