About the City Services Auditor

As part of the Controller's Office, CSA is charged with promoting efficiency and effectiveness of City government. This includes auditing the performance and financial integrity of City departments, leading performance management and measurement efforts citywide, and promoting efficient government through a variety of special projects and initiatives. CSA is also responsible for the City's Whistleblower hotline, which receives and tracks complaints about the quality and delivery of government services, wasteful and inefficient City government practices, misuse of government funds, and improper activities by City government officials, employees and contractors.

City Services Auditor Annual Work Plan for Fiscal Year 2013-2014 

History Units Accomplishments


City Charter Section 3.105:

  • Establishes the Controller as the City Services Auditor for the City and County;
  • Gives the Controller the authority to audit the accounts and operations of all boards, commissions, officers, and departments; and
  • Grants access and authority to examine all boards', commissions', officers', and departments' documents, records, books, and other property.

A November 2003 ballot measure (Proposition C) established Appendix F in the City Charter and created the City Services Auditor within the Controller's Office. It combined the existing Audits, City Performance, and Performance Management functions of the Controller's Office into one division and expanded the division's roles and responsibilities. Under the City Charter Appendix F, the City Services Auditor has broad authority for:

  • Reporting on the level and effectiveness of San Francisco's public services and benchmarking the City to other public agencies and jurisdictions;
  • Conducting financial and performance audits of City departments, contractors, and functions to assess efficiency and effectiveness of processes and services;
  • Running a whistleblower complaints hotline and website and investigating reports of waste, fraud and abuse of City resources;
  • Ensuring the financial integrity and improving the overall performance and efficiency of City government.

With an annual budget of more than $5 billion a year, the citizens and elected leaders of the City and County of San Francisco need the objective and independent analysis provided by the City Services Auditor. Findings and recommendations from our audit and performance management programs help ensure accountability, save tax dollars and improve public services.

For a searchable archive of our reports, click here.


The Audits unit includes both financial and performance audits. Financial audits address the financial integrity of both City departments and contractors. Performance audits focus primarily on assessment of City services and processes, providing recommendations for improvement to enhance department performance.

CSA's Performance Management unit works with City departments to develop meaningful performance information to help guide department- and City-level decision making. Departments report data to CSA for the citywide performance database, and more frequently for other performance initiatives.

The City Performance Unit, part of the City Services Auditor Division, provides technical assistance and analysis to City department decision makers to help improve the effectiveness and efficiency of public services, measures performance and produces information and reports that serve the public’s government and in understanding the quality and quantity of public services delivered Projects focus on the cost, performance, and demand for City services, programs, help ensure that City resources are maximized. The unit’s work includes analysis, recommendations, implementation support and the development of management tools.

For a searchable archive of audits and other reports, click here.


One of our recent accomplishments:

2009 Knighton Award for Best Audit

Our 2009 Office Depot Audit  was awarded the Knighton Award for best audit issued by a large audit shop. The award is issued by the Association of Local Government Auditors (ALGA) and is meant to recognize the best performance audit reports each year using criteria such as the report's potential for significant impact, clarity, and focus on effective and efficient government The audit team was commended for its work that has helped improve the City's contracting practices and has set a benchmark for other cities nationwide.

To contact us please email CSA.ProjectManager@sfgov.org or contact the Controller's main office number 415-554-7500