2018 Audit of Oakland’s Emergency Medical Services Retention Act

Serving as the elected City Auditor for the City of Oakland, Brenda Roberts oversaw an independent body tasked with audits and reviews of municipal finances and projects. With a focus on identifying issues of fraud and waste while ensuring proper use of taxpayer dollars, Brenda Roberts directed diverse performance audits, including one focused on Measure M – the Emergency Medical Services Retention Act. Passed in 1997 by Oakland voters, Measure M is a parcel tax. These monies are intended to support the Oakland Fire Department’s (OFD) Medical Services Division. Similar to other parcel tax measures, this legislation requires an audit by the City Auditor every year. When Auditor Roberts came into Office, the audit of this measure had not been conducted regularly, as required. Taxpayers and citizens rely on this oversight to confirm that tax monies are spent as intended.

The audit, covering several years determined that although tax proceeds were spent in line with the measure’s intentions, the City’s spending plan was incomplete and did not show enough detail to support forecasted expenditures for future tax years. A forecast is important, as it is a guideline for City management for spending. And it also conveys to the taxpayers a plan for how these funds will be used. Auditor Roberts recommended the City Administrator and Medical Services work together to develop a realistic spending plan, with guidance from the City’s budget office. At the same time, the report reinforced the critical role the OFD plays in providing Oakland residents with access to timely emergency medical services, a top priority when it comes to public safety.