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Administrative Code›Chapter 2 — BOARD OF SUPERVISORS

San Francisco County Municipal Code Art. X Performance and Efficiency Audit

San Francisco County Municipal Code · 2026-09 edition · updated 2026-10-04 · San Francisco County

Cite as: San Francisco County Municipal Code Article X · Text as of 2026-10-04

OFFICE

Sec. 2.92. Efficiency Evaluation – Plan.

SEC. 2.92. EFFICIENCY EVALUATION – PLAN.

(a) The Controller shall establish a Performance and Efficiency Audit Office in the Controller's Office to improve the overall

efficiency of City government by identifying inefficient operations and functions of departments, agencies, boards, and commissions of the City and County of San Francisco that should be eliminated. The Controller's Office shall prepare a plan that shall include, but not be limited to, an evaluation of expenditures in terms of the effectiveness of the service or product delivered by City departments and utilization of employees and contractual services, and shall include a review of the following: (1) Elimination of inefficient operations and functions, (2) Consolidation of duplicative and overlapping activities and functions, (3) Integration and standardization of information maintenance systems that promote interdepartmental sharing of information and resources, (4) Departmental accounting for expenditure of resources in terms of effectiveness of the service or product delivered, (5) Departmental deployment and utilization of personnel, the City's personnel procurement system, and reforms to enhance the quality of work performance of public employees, (6) Methods of operation to reduce consumption and waste of resources, (7) Departmental compliance with judicial, legislative and administrative mandates, (8) Records available, such as, Grand Jury reports, Budget Analyst audits, previous budgets and appropriations and justifications, and Controller internal audits, (9) An analysis of cost-cutting recommendations from employees and suggestions from users of governmental services. (b) The Controller shall report the execution of the plan described herein and the implementation of recommendations resulting from evaluations of City operations by December 31, 1991. The Controller shall establish a schedule for City departments to report annually departmental administrative and operational changes undertaken to implement recommendations to the Board of Supervisors. (Added by Ord. 265-89, App. 7/14/89; amended by Ord. 278-96, App. 7/3/96)

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