Issues Identified in 2018 Oakland Measure Q Library Services Audit

Based in Northern California, Brenda Roberts, CPA, served as the Elected City Auditor for the City of Oakland until 2019. One of the audits that Brenda Roberts guided during her four-year term was a performance audit of the Library Services Retention and Enhancement Act (Measure Q).

Approved through 2024, the act created an annual parcel tax that raises more than $9 million each year. The measure requires the City to establish a budgeting process to ensure these tax monies are set aside for enhancing municipal library services. These enhancements include ensuring that neighborhood libraries are open at least six days a week, with expanded weekend hours. It also encompasses adding to library collections, cultural and educational programming, and other value-added aspects of the library system.

Similar to other measures and ordinances approved by the city’s voters, this legislation requires an audit by the City Auditor every year. When Auditor Roberts came into Office, the audit of this measure, as well as several others had not been conducted regularly, as required. Taxpayers and citizens rely on this oversight to confirm that tax monies are spent as intended and programs are effectively delivering the services to the public.

The audit found that City management had not put strong controls in place to ensure the requirements of the Library Fund measure were met. Further, since City staff had not completed the annual reconciliation of expenditures in past years, expenses paid from the Library fund may not conform to the requirements of Measure Q, which state these funds should be solely used for “services directly related to the Library…”, and not for overhead or other expenses that benefit other City programs. Auditor Roberts recommended the City establish financial control procedures to ensure all mandated requirements of the measure are met.

The City Auditor’s annual work plan includes the review of outstanding audit findings to confirm recommendations from prior audit reports have been implemented. This audit should be a part of subsequent years’ listings of audits to confirm stronger controls have been developed by City management, as recommended by City Auditor Roberts.