BALTIMORE POLICE DEPARTMENT BIENNIAL PERFORMANCE AUDIT REPORT Fiscal Years Ended June 30, 2017 and 2016 TABLE OF CONTENTS Executive Summary 1 Background Information 3 Audit Scope, Objectives and Methodology 5 Findings and Recommendations 7 Audit Results 14 Status of Prior Findings and Recommendations 17 DEPARTMENT OF AUDITS AUDREY ASKEW, CPA CITY OF BALTIMORE City Auditor 100 N. Holliday Street JOAN M. PRATT, CPA Comptroller Room 321, City Hall Baltimore, MD 21202 Telephone: 410-396-4783 Telefax: 410-545-3961 Honorable Joan M. Pratt, Comptroller and Other Members of the Board of Estimates City of Baltimore, Maryland Executive Summary We conducted a performance audit of selected functions within the Baltimore Police Department (BPD) for the fiscal years ended June 30, 2017 and 2016 (the stated period). The purpose of our performance audit was to determine whether BPD met its performance measure targets, and to determine whether its internal controls and the related policies and procedures were effectively designed and placed in operation to monitor, control, and report valid and reliable information that is significant to selected performance measures or functions for the stated period. Our performance audit also included functions of the BPD that were recommended by the Chairman of the Biennial Audit Oversight Commission (BAOC). As a result of our audit, we determined that as reported, only the fiscal year 2017 target for the performance measure “percent of time patrol officers spend on proactive policing” was met. For performance measures that did not meet the performance target, we did not perform audit testing on the reliability of information or supporting documentation of the actual amounts reported. We also noted supporting documentation regarding the performance measure actual amount was not available for examination. In addition, we noted certain areas where the effectiveness of the control procedures could be improved, and we recommend that: • BPD develop and implement written policies and procedures related to the performance measures, including the systems for measuring, recording, reporting, and monitoring of performance measures. • BPD develop and implement procedures to ensure that records and supporting documentation that validate actual amounts reported are properly maintained and readily available for examination. • BPD increase its effort to host multiple testing events in Baltimore City and surrounding areas to attract and to be accessible to potential applicants. We also recommend that BPD continue advertising via radio, social media, and the BPD website. We further recommend that supporting documentation be consistent with the actual amounts reported in the Budget Books. • BPD continue its effort to improve its efficiency for the time of completing the hiring process. Audrey Askew, CPA City Auditor December 24, 2018 2 Baltimore Police Department Biennial Performance Audit Background Information Fiscal Years Ended June 30, 2017 and 2016 The mission of the Baltimore Police Department (BPD) is to protect and preserve life and property; to understand and serve the needs of the City’s neighborhoods; and to improve the quality of life by maintaining order, recognizing and resolving community problems, and apprehending criminals. The Police Department is an agency and instrumentality of the State established under Article 4 - Section 16 of the Code of Public Local Laws of Maryland. The agency’s purpose is to safeguard the lives and properties of persons within the areas under the control of the City of Baltimore, and to assist in securing for all persons, protection under the law. The authority to appoint the Police Commissioner was transferred from the Governor of the State of Maryland to the Mayor of Baltimore, effective July 1, 1978.The Police Commissioner has the full authority and responsibility for directing and supervising the operations and affairs of the department. The Department’s goal is to reduce violent crime and strengthen public trust. In order to accomplish this goal the following strategies will be utilized: (1) Targeted Enforcement (2) Community Engagement (3) Building Strong Partnerships Despite its multiple focuses, the first objective of the BPD is protection of public safety through patrol activity and response to calls for service. The Department’s strategy is to reduce violent crime through targeted enforcement. This is accomplished by focusing on identifying and apprehending the most violent offenders in the City. The Department has also focused resources within selected zones with the most crime throughout the City. The second objective is to engage the community to assist in crime fighting efforts. Collectively the goal is to prevent crimes before they occur through increased neighborhood foot patrols, Operation Crime Watch, Citizens on Patrol (COP), Neighborhood Watch, Public Safety Forums, Impartial and Biased Based Police training, and increased Field Training Officer training. In some of these programs, police officers provide support to citizens so they are able to assume an active role in preventing crime and provide activities for children in a crime free environment. The third objective is to build strong partnerships with fellow law enforcement agencies along with other City agencies to reduce the conditions which underlie crime. In this respect, police officers act as advocates for the neighborhoods to which they are assigned, working with other 3 Baltimore Police Department Biennial Performance Audit Background Information Fiscal Years Ended June 30, 2017 and 2016 City agencies to address problems such as drug abuse, inadequate housing and trash removal. Collectively new strategies are formed to attack the catalysts of gang and gun violence. Together, these three objectives are intended to create neighborhood environments that discourage crime. The following services provided by the BPD are included as part of our Performance Audit: 1. Police Patrol - Service 622. This service patrols the city. It is comprised of nine Police Districts, their respective Neighborhood Services Units, and the Adult and Juvenile Booking Section. The City receives approximately 1.3 million calls for police services and responds to 850,000 calls each year, the highest of any Maryland jurisdiction. The service also provides community oriented policing and support. 2. Police Recruiting and Training – Service 635. This service is responsible for recruiting and maintaining a regular recruiting schedule, including visits to high schools, colleges and universities, and job fairs. The Police Training Academy trains recruits and conducts in- service training for the entire police force. 4 Baltimore Police Department Biennial Performance Audit Audit Scope, Objectives, and Methodology Fiscal Years Ended June 30, 2017 and 2016 We conducted a performance audit of selected functions within the Baltimore Police Department (BPD) for the stated period. The purpose of our performance audit was to determine: a) whether BPD met its performance measure targets, and b) whether its internal controls and the related policies and procedures were effectively designed and placed in operation to monitor, control, and report valid and reliable information that is significant to selected performance measures or functions for the stated period. Our performance audit included follow-up of prior audit findings and recommendations included in BPD’s previous performance audit report, dated November 17, 2016. We conducted our performance audit in accordance with Generally Accepted Government Auditing Standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objective. The objectives of our audit were to determine whether BPD met its targets for selected performance measures and functions in the stated period and to assess whether BPD’s internal controls and related policies, processes and procedures were effectively designed and placed in operation to monitor, control, and report valid and reliable information related to those performance measures. In addition to our follow-up on the findings and recommendations contained in the previous performance audit, our audit included selected performance measures within the BPD Service Areas and other functions recommended by the Biennial Audit Oversight Commission (BAOC) as follows: 1. Police Patrol – Service 622. We conducted our audit of BPD’s effort to meet its target for the percentage of time patrol officers spend on proactive policing. The targets were 20% and 40% for fiscal years 2017 and 2016, respectively. (Priority Outcome: Safer Streets; Performance Measure Type: Effectiveness) 2. Recruiting and Training – Service 635. We conducted our audit of BPD’s effort to meet its target for the number of applications received and number of recruits hired. The targets for the number of applications received were 2,500 and 2,300 for fiscal years 2017 and 2016, respectively. The target for the number of recruits hired was 200 for both fiscal years 2017 and 2016. (Priority Outcome: Safer Streets; Performance Measure Type: Output) 3. BAOC Recommended Functions a. The percentage of new hires (recruits) that are city residents. b. The percentage of city residents that apply and are rejected. The reasons why they are being rejected. c. The number of Patrol officers. d. The number of Patrol Officers on light duty, medical leave, administrative leave, and military leave. 5 Baltimore Police Department Biennial Performance Audit Audit Scope, Objectives, and Methodology Fiscal Years Ended June 30, 2017 and 2016 To accomplish our objectives, we conducted inquiries of key individuals to obtain an understanding of the internal controls and related policies, processes and procedures, and systems, established by BPD for the selected performance measures and functions. Where possible, we also utilized the systems’ documentation obtained as part of our audit of the City’s Comprehensive Annual Financial Report (CAFR). We also performed tests, as necessary, to verify our understanding of the applicable policies and procedures; reviewed applicable records and reports utilized to process, record, monitor, and control BPD’s functions pertaining to the selected performance measures; assessed the efficiency and effectiveness of those policies and procedures; and determined whether BPD met its performance measure targets. We did not perform audit tests on the reliability of information or supporting documentation of the actual amount for the performance measures that did not meet the performance target. The findings and recommendations are detailed in the Findings and Recommendations section of this report. The responses of the Baltimore Police Department are included in the Findings and Recommendations section of this report. 6 Baltimore Police Department Biennial Performance Audit Findings and Recommendations Fiscal Years Ended June 30, 2017 and 2016 Police Patrol – Service 622 – Percent of time patrol officers spend on proactive policing. Finding #1 – Fiscal Year 2016 Performance Measure Target Not Met Condition: Baltimore Police Department (BPD) did not meet its target for “percent of time patrol officers spend on proactive policing” during fiscal year 2016. Based on the information contained in the fiscal year 2018 Budget Book, BPD reported actual percentage of time spent proactively policing at 14% and the target was established at 40%. Service Service 622: Police Patrol Priority Outcome Safer Streets Safer Streets Safer Streets Safer Streets Type FY 2016 Target Performance Measure Effectiveness % of time patrol officers spend on proactive policing. Effectiveness % of time patrol officers spend on proactive policing. Effectiveness % of time patrol officers spend on proactive policing. Effectiveness % of time patrol officers spend on proactive policing. Budget Book FY 2016 Budget Book FY 2017 Budget Book FY 2018 Budget Book FY 2019 FY 2016 Actual 40% 40% 40% 14% N/I 14% Criteria: The fiscal year 2016 established performance measure target of 40% as recorded in the Budget Book. Cause: According to BPD, the Patrol Staffing Study was used to determine the staffing targets when the BPD implemented the 4 days working, 3 days off, 10 hour per day patrol schedule in calendar year 2015. The 4/10 schedule was designed to maintain a workload balance of an officer's time on 60% handling calls for service and the remaining 40% on proactive policing. It was determined that the agency needed to field 488 officers each day to handle calls for service to achieve the target of 40% of an officer’s time available for proactive policing on average throughout the entire year. The agency adjusted the daily staffing target of field officers to 406 officers each day for calendar year 2016 due to operational changes and the decline in the staffing levels throughout 2015. The reduction to 406 officers fielded each day would have left officers with about 28% of their time available for proactive policing on the average throughout the year. Effect: Not meeting the performance measure target could potentially affect the efficiency and effectiveness of the department to meet its goal to serve the needs of the City’s neighborhoods by maintaining order and recognizing and resolving community problems. 7 Baltimore Police Department Biennial Performance Audit Findings and Recommendations Fiscal Years Ended June 30, 2017 and 2016 Finding #1 – Fiscal Year 2016 Performance Measure Target Not Met (Continued) Recommendation: Since BPD met its target in fiscal year 2017 for the percent of time patrol officers spend on proactive policing, we recommend the Police Department continue with its plan. Agency Response: BPD agrees with the finding. Finding #2 – No Written Policies and Procedures Condition: BPD did not provide written policies and procedures for monitoring, controlling, and reporting valid and reliable information related to the performance measure, “Percent of time patrol officers spend on proactive policing” for fiscal years 2017 and 2016. Criteria: Internal control or management control, includes written policies, methods and procedures adopted by management to meet its goals, missions, and objectives. Cause: Written policies and procedures were not available at the time of request. Effect: The absence of written policies and procedures contributes to weak internal controls and could potentially cause impairment of the effectiveness or efficiency of operations. Written policies and procedures guide personnel in carrying out the BPD’s goals and objectives and the process to achieve them. Recommendation: We recommend BPD develop and implement written policies and procedures related to the performance measures, including the systems for measuring, recording, reporting, and monitoring of performance measures. Agency Response: BPD agrees with the finding. 8 Baltimore Police Department Biennial Performance Audit Findings and Recommendations Fiscal Years Ended June 30, 2017 and 2016 Finding #3 – No Documentation to Support the Actual Performance Measures for Fiscal Years 2017 and 2016 Condition: The Audit Department requested documentation to support the actual amounts reported for percentage of time patrol officers spent on proactive policing during fiscal years 2017 and 2016 of 29% and 14%, respectively. BPD was unable to provide the records to support the actual amounts reported for fiscal years 2017 and 2016. Criteria: All agencies should establish proper internal control over information/performance results reported. All documentation and records should be properly managed and maintained, and readily available for examination. Cause: BPD did not provide any supporting documentation or explanation as to how the actual percentages were calculated for percent of time patrol officers spend on proactive policing. Effect: Without documentation to support actual amounts reported during fiscal years 2017 and 2016, there is no assurance that reported amounts are accurate and that performance targets were or were not met. Recommendation: We recommend that BPD develop and implement procedures to ensure that records and supporting documentation that validate actual amounts reported are properly maintained and readily available for examination. Agency Response: BPD agrees with the finding. 9 Baltimore Police Department Biennial Performance Audit Findings and Recommendations Fiscal Years Ended June 30, 2017 and 2016 Police Recruiting and Training – Service 635 – Number of completed applications received. Finding #4 – Fiscal Years 2017 and 2016 Performance Measure Targets Not Met Condition: BPD did not meet its fiscal years 2017 and 2016 targets for “number of completed applications received”. The targets established and recorded in the Budget Books were 2,500 and 2,300 for fiscal years 2017 and 2016, respectively. Reported actual completed applications received were 1,186 for fiscal year 2017 and 1,882 for fiscal year 2016; a shortfall of the targets by 1,314 and 418 for 2017 and 2016, respectively. In addition, the support provided by BPD for actual applications received was not consistent with the actuals reported in the Budget Books. The support provided by the Police Department to validate the number of completed applications received was 1,311 for fiscal year 2017 and 1,789 for fiscal year 2016; a difference of 125 more and 93 less for fiscal years 2017 and 2016, respectively. Service Priority Outcome Type FY 2017 FY 2017 FY 2016 FY 2016 Target Actual Target Actual Performance Measure Service 635: Police Safer Streets Recruiting and Training Output # of completed applications received Budget Book FY 2016 N/I N/I 2,300 N/I Safer Streets Output # of completed applications received Budget Book FY 2017 2,500 N/I 2,300 N/I Safer Streets Output # of completed applications received Budget Book FY 2018 2,500 N/I 2,300 1,882 Safer Streets Output # of completed applications received Budget Book FY 2019 2,500 1,186 N/I 1,882 Criteria: The City’s Budget Book includes established performance measure targets and actuals for agencies to achieve. Cause: Based on our inquiry with BPD, we were informed that the targets were established during the prior administration. BPD has been under several leadership changes which may have contributed to the targets not being met. Additionally, BPD staff currently in charge are new to BPD and have no knowledge why the targets were not achieved. Effect: Not meeting its target of applications received could result in fewer police officers being available to achieve the BPD’s mission, goals, and objectives which include safeguarding the lives and properties of persons within the areas under the control of the City of Baltimore and to assist in securing for all persons, protection under the law. In addition, reporting of actual amounts that are inconsistent with the records that support those amounts is misleading to the users of the information. 10 Baltimore Police Department Biennial Performance Audit Findings and Recommendations Fiscal Years Ended June 30, 2017 and 2016 Finding #4 – Fiscal Years 2017 and 2016 Performance Measure Targets Not Met (Continued) Recommendation: We recommend that BPD increase its effort to host multiple testing events in Baltimore City and surrounding areas to attract and to be accessible to potential applicants. We also recommend that BPD continue advertising via radio, social media, and the BPD website. We further recommend that supporting documentation be consistent with the actuals reported in the Budget Books. Agency Response: BPD agrees with the finding and has implemented new strategies to increase the number of applications received. Police Recruiting and Training – Service 635 – Number of Recruits Hired. Finding #5 – Fiscal Years 2017 and 2016 Performance Measure Targets Not Met Condition: BPD did not meet its fiscal years 2017 and 2016 targets for “number of recruits hired”. The targets established and recorded in the Budget Books were 200 for both fiscal years 2017 and 2016. Reported actual number of recruits hired were 153 for fiscal year 2017 and 99 for fiscal year 2016; a shortfall of the targets in the amount of 47 and 101 for 2017 and 2016, respectively. Priority Service Outcome Service 635: Police Safer Streets Recruiting and Training Safer Streets Type Performance Measure Output # of recruits hired Output # of recruits hired Safer Streets Output # of recruits hired Safer Streets Output # of recruits hired Budget Book FY 2016 Budget Book FY 2017 Budget Book FY 2018 Budget Book FY 2019 FY 2017 FY 2017 FY 2016 FY 2016 Target Actual Target Actual N/I N/I 200 N/I 200 N/I 200 N/I 200 N/I 200 99 200 153 N/I 99 Criteria: The established performance measure targets for fiscal years 2017 and 2016 as recorded in the Budget Books. 11 Baltimore Police Department Biennial Performance Audit Findings and Recommendation Fiscal Years Ended June 30, 2017 and 2016 Finding #5 – Fiscal Years 2017 and 2016 Performance Measure Targets Not Met (Continued) Cause: There have been several changes in BPD leadership during fiscal years 2016 and 2017 and the current BPD staff responsible for maintaining data for this performance measure joined BPD in June 2018. BPD also indicated that the length of time it takes to complete the hiring process, as well as a decrease in staff impacts its ability to hire more recruits. According to the BPD’s story behind the curve, it was determined that the longer an applicant’s processing experience, the more likely they are to decline the offer of employment. Effect: Not meeting the target for the number of recruits hired could impede the efficiency of the BPD to accomplish its mission. Recommendation: We recommend that BPD continue its effort to improve its efficiency for the time of completing the hiring process. Agency Response: BPD agrees with the finding. Finding #6 – No Written Policies and Procedures Condition: Baltimore Police Department (BPD) did not provide a written or documented standard operating procedure/policy for monitoring and reporting accurate, verifiable and reliable data relative to the performance measure target, “number of recruits hired” for fiscal years 2017 and 2016. Criteria: Internal control or management control, includes written policies, methods and procedures adopted by management to meet its goals, missions, and objectives. Cause: There have been several changes in leadership at the BPD since the performance measure targets were set. Written policies and procedures were not available at the time of request. Effect: The absence of written policies and procedures contributes to weak internal controls and could potentially cause impairment of the effectiveness or efficiency of operations. Written policies and procedures guide personnel in carrying out the BPD’s goals and objectives and the process to achieve them. 12 Baltimore Police Department Biennial Performance Audit Findings and Recommendation Fiscal Years Ended June 30, 2017 and 2016 Finding #6 – No Written Policies and Procedures (Continued) Recommendation: We recommend that BPD develop and implement written policies and procedures to guide applicable personnel in understanding their roles and responsibilities for meeting BPD’s performance measure targets and to ensure that BPD’s operations continue as designed, even if key leaders or other employees change. Agency Response: BPD agrees with the finding. 13 Baltimore Police Department Biennial Performance Audit Audit Results Fiscal Years Ended June 30, 2017 and 2016 Other Issues/Concerns of the Biennial Audit Oversight Commission At the request of the Biennial Audit Oversight Commission, our audit included obtaining information for the following: a) The percent of new hires (recruits) that are city residents. b) The percent of city residents that apply and are rejected. The reasons why they are being rejected. c) The number of patrol officers. d) The number of patrol officers on light duty, medical leave, administrative leave, and military leave. Audit Results: a) Based on the information provided by BPD, the number of applications received during fiscal years 2017 and 2016 were 1,311 and 1,789, respectively. The data showed that in fiscal year 2017, there was a decrease in the applications received by BPD of 478 or 27% compared to fiscal year 2016. In fiscal year 2017, of the 1,311 applications received, 153 applicants were successfully hired, and 29 of the 153 new hires or 19% were City residents. In fiscal year 2016, of the 1,789 applications received, 99 applicants were successfully hired, and 17 or 17% were City residents. There was an increase of 12 Baltimore City residents hired over fiscal year 2016; indicating an increase of 71%. b) The percent of City residents that applied and were not hired were 90% and 92% during fiscal years 2017 and 2016, respectively. According to BPD, some reasons applicants were rejected included integrity, needed expungement, failed the polygraph, drug use, criminal history, poor driving record, tax fraud and other various reasons that were not compliant with BPD requirements. FY 2017 FY 2016 Baltimore City Residents # New Hires # Not Hired Total # Applications Received # of City Residents who Applied # of New Hires 1,311 283 153 1 29 254 1,789 214 99 17 197 Percent of new hires who are City residents: Fiscal Year 2017 29/153 = 19% Fiscal Year 2016 17/99 = 17%. 1 DOA utilized the number of new hires provided by BPD’s Human Resources (HR) for fiscal years 2017 and 2016 totaling 153 and 99, respectively, which agreed to the Budget Books. BPD Recruitment Unit also provided the number of new hires for fiscal years 2017 and 2016 as 149 and 92, respectively. The difference is immaterial. 14 Baltimore Police Department Biennial Performance Audit Audit Results Fiscal Years Ended June 30, 2017 and 2016 Increase in percent of City residents hired: 29 - 17 = 12 / 17 = 71% Calculation of % of City residents that were not hired: Fiscal Year 2017 283 - 29 = 254/283 = 90% Fiscal Year 2016 214 - 17 = 197/214 = 92% c) According to the Police Strength Report provided by BPD, there were 897 and 960 patrol officers during fiscal years 2017 and 2016, respectively. There was a decrease in the number of patrol officers in fiscal year 2017 of 63 patrol officers compared to fiscal year 2016. We also determined that the number of patrol officers on leave and not available to patrol are 171 and 161 during fiscal years 2017 and 2016, respectively. Also, according to BPD, the reports do not capture the number of patrol officers on administrative leave. In addition, BPD only provided the quantity and not the list of patrol officers for the each category. In our analysis we did not include the lieutenants and sergeants in the count of the number of patrol officers. Lieutenants are shift commanders and run the day-to-day operations of the patrol shift which is composed of police officers and sergeants. The sergeants supervise the police officers. d) We noted that “Detailed Out” (patrol officers performing other duties) has increased significantly in fiscal year 2017 (55), compared to fiscal year 2016 (11). The difference, according to BPD is due to the change in reporting. The Detailed Out value in fiscal year 2017 included full-duty and non-full duty personnel, which was not the case in the fiscal year 2016 report. According to BPD, Detailed Out means that the officer is assigned to the patrol district but is working in another assignment outside of the patrol district and not officially transferred to the new assignment. These officers are not carrying out patrol duties in their other assignment. However, they are included in the overall total and the district’s overall total as a patrol officer, they are just not available to field in patrol. Detailed Out full duty means the officer is able to carry out law enforcement duties without restrictions, while Detail out nonfull duty means the officer is not able to carry out their law enforcement duties (e.g. injured). 15 Baltimore Police Department Biennial Performance Audit Audit Results Fiscal Years Ended June 30, 2017 and 2016 We also noted that the “Suspended” category has decreased substantially in fiscal year 2017 (15) compared to fiscal year 2016 (46). Other categories have minor changes from year to year as shown in the table below. Total Patrol Officers Patrol Officers not available to patrol: Limited Duty Medical Leave Suspended Detailed Out (performing other duties) Military Leave Terminal Leave Total Patrol Officers not available To field in patrol Percent of Patrol Officers not available to field in patrol Actual Patrol Officers patrolling in full capacity 16 FY 2017 897 FY 2016 960 62 27 15 62 33 46 55 10 2 11 9 0 171 161 19% 17% 726 799 Baltimore Police Department Biennial Performance Audit Status of Prior Findings and Recommendations Fiscal Years Ended June 30, 2017 and 2016 The following is a summary of the status of prior findings and recommendations for the performance audit report of the Baltimore Police Department, dated March 17, 2016. Previous Finding #1 The budget contains performance metrics and targets organized by service area and aligned with overall City initiatives, however, there is no clear documentation as to how the performance metrics were determined. A lack of process to support the performance metrics could result in inappropriate metrics being tracked and reported on. Previous Recommendation #1 CliftonLarsonAllen (CLA) recommends the BPD review the process for information gathering and records used to support performance metrics reported in the budget. Follow-up Status #1 Partially implemented. As a result of the consent decree there has been a staffing study completed which would touch this, there is a staffing plan being completed, and there is an IT study also in process that will touch this finding. In addition, the BPD has met with MOSS and started working on metrics which will then feed into a change to the BBMR metrics. In terms of doing a review, that has happened a few times. Previous Finding #2 There does not appear to be a robust process for reviewing the validity of the target metrics used from year to year. Target metrics do not consistently appear to reflect past achievement in alignment with desired future results. For instance, the metric evidence processed per full-time employee per year, has been the same target from FY11 thru FY14. Having inaccurate targets decreases the overall impact of outcome budgeting and limits the ability of the Department to improve performance. Previous Recommendation #2 CLA recommends the BPD establish a process for supporting and reviewing the year over year changes in target metrics and demonstrating their alignment with overall Department and City vision, mission and initiatives. 17 Baltimore Police Department Biennial Performance Audit Status of Prior Findings and Recommendations Fiscal Years Ended June 30, 2017 and 2016 Previous Finding #2 (Continued) Follow-up Status #2 This finding is implemented as a result of MOSS. In addition, the metrics all have validation sheets submitted that I also believe was part of the MOSS integration. There is, however, more work to do in terms of modifying metrics that go in the budget book. DOA Response to Follow-up Status #2 According to BPD the recommendation in Finding #2 was implemented. However, we determined although there were meetings with MOSS to review and evaluate target metrics, we agree with BPD that there is more work to be done. Audits considers the CLA recommendation to be partially implemented. Previous Finding #3 For the five selected performance metrics, CLA obtained supporting documentation for the "actuals" presented within the budget document for fiscal years 2012 and 2013. Fiscal years 2010 and 2011 was excluded because there were not actuals presented for all the selected metrics and variances were identified in the most current periods. Out of the ten instances reviewed there were five instances where the supporting documentation of the actual performance metric did not agree to the "actuals" presented in the budget. Inaccurate actual data could lead to misleading information and could result in inaccurate future targets. Previous Recommendation #3 CLA recommends the BPD review the process for information gathering and records used to support performance metrics reported in the budget. Follow-up Status #3 Partially implemented. The validation sheet that was added meets this finding but there is more to do. BPD have found that variances sometimes have to do with fiscal year versus calendar year reporting and confusion. DOA Response to Follow-up Status #3 According to BPD the recommendation in Finding #3, was partially implemented as a result of the addition of validation sheets. However, Audits did not receive any validation sheets or reports that address actual performance. Therefore, we cannot validate BPD’s claim the recommendation is partially implemented. 18 Baltimore Police Department Biennial Performance Audit Status of Prior Findings and Recommendations Fiscal Years Ended June 30, 2017 and 2016 Previous Finding #4 Of the fifty-one performance metrics identified during the period, the output metric type is used 49% of the time. An output metric type represents a quantitative measurement of productivity; however, other metric types measure both productivity and quality through qualitative factors. The current break-out of performance metric emphasizes quantitative measures and not the quality of performance. A metric type such as this could lead to resources being inappropriately assigned to underperforming areas and areas not accountable for quality standards. Previous Recommendation #4 CLA recommends the Department evaluate the current output metrics to determine if there is an efficiency or effectiveness measures that could be used to enhance the qualitative aspects of performance. Follow-up Status #4 Partially implemented. According to BPD, while a review has been done a couple of times it is still going, both with MOSS and internally. Also, according to BPD, it could not confirm whether fiscal year 2018 metrics had been reviewed but for fiscal year 2019, some were done because BPD has met with MOSS. Previous Finding #5 CLA determined through observation and discussion that the metrics were utilized in the development in the budget; however, some metrics used in the budget are disconnected with how the service area actually measures performance. As a result, there are performance metrics being solely developed for purposes of the budget and not being used elsewhere in the Department (e.g. the police patrol service area). Previous Recommendation #5 CLA recommends the City review current metrics and process for the establishment, monitoring, and review of the budget in lieu of the metrics to refine an outcome based budget approach in which the budget is evaluated against the outcomes developed and achieved. Follow-up Status #5 Partially implemented. The writing of this finding seems more related to BBMR. For example the opening line says the recommendation is for the city to review…..The outcome budgeting process has changed substantially over the last couple years so some review has been done it would seem. BPD did hire an “Executive Director” over Strategic Operations which will have a Planning component (hired in the last 45 days). 19 Baltimore Police Department Biennial Performance Audit Status of Prior Findings and Recommendations Fiscal Years Ended June 30, 2017 and 2016 Previous Finding #5 (Continued) Additionally, according to BPD, overall there has been ongoing oversight meetings with City Council that touch on this, there have been MOSS meetings on the violence reduction initiative that is new since this audit, and there has been the integration of MOSS with BBMR to work on updating the metrics (which touches each). Internally there have been substantial organizational changes that if answered a year ago would be different than looking at this now, and in a month it will be different again as a new Commissioner rolls out a new organizational design. For example, a planning and research area will take shape. Additionally, the consent decree has begun rolling which also figures into some of this (depending on the metric). 20