C. Examples of M&r Underfunding Risks:

Recommendations 2

• R1

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  conduct an audit of the Workers’ Compensation Division of the Department of Human Resources data gathering policies and procedures,
• R2

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  report to budget decision­makers its findings of identified and quantified risks of injury created by deferred maintenance and repairs, and recommend appropriate modifications. So as budget funding trade­off decisions are made, the Mayor and Board of Supervisors will know what portion of the City’s Workers Compensation liabilities (if any) arise from poorly maintained General Fund department capital assets. R:II.B.1­b. The Controller should determine the additional time and manpower cost for the City Services Auditor staff to accomplish this audit and report and include a line item for this cost in its budget request for fiscal year 2017­2018. R:II.B.1­c. To reduce the risk of injury to City employees, the Mayor should include in the proposed budget for fiscal year 2017­2018 this line item in the Controller’s budget request for an audit of Workers Compensation Division data gathering policies and procedures. R:II.B.1­d. To reduce the risk of injury to City employees, and after review by the Budget and Legislative Analyst, the Board of Supervisors should approve this line item in the Controller’s budget request for an audit of Workers Compensation Division data gathering policies and procedures and include it in the approved budget ordinance for fiscal year 2017­2018. R:II.B.2­a. The Controller should assist the City Administrator and the General Services Agency ­­Environmental Health and Safety in developing procedures for periodic analysis of Hazard Logs to identify and quantify risks of injury created by deferred maintenance and repairs. R:II.B.2.b. To provide budget decision­makers with pertinent information for making trade­off decisions, the Controller should determine the additional time and manpower cost to develop procedures for periodic analysis of Hazard Logs to identify and quantify Maintenance Budgeting & Accounting Challenges for General Fund Departments 28 risks of injury created by deferred maintenance and repairs and include a line item for this cost in its budget request for fiscal year 2017­2018. R:II.B.2.c. To reduce the risk of injury to City employees, the Mayor should include in the proposed budget for 2017­2018 this line item in the Controller’s budget request to develop procedures for periodic analysis of Hazard Logs to identify and quantify risks of injury created by deferred maintenance and repairs. R:II.B.2.d. To reduce the risk of injury to City employees, and after review by the Budget and Legislative Analyst, the Board of Supervisors should approve this line item in the Controller’s budget request to develop procedures for periodic analysis of Hazard Logs to identify and quantify risks of injury created by deferred maintenance and repairs and include it in the approved budget ordinance for fiscal year 2017­2018. C. Examples of M&R Underfunding Risks ​ (1) Street Trees and Urban Forest