04-012 GESE Audit Report

C: The Honorable Mayor Manuel A. Diaz Joe Arriola, Chief Administrator/City Manager Members of the Audit Advisory Committee Members of the General Employees and Sanitation Employees’ Retirement Trust (GESE) Board Linda M. Haskins, CPA, Chief Financial Officer/Deputy Chief Administrator Alicia Cuervo-Schreiber, Chief Operating Officer Larry Spring, Chief of Strategic Planning, Budgeting and Performance Peter W. Korinis, Chief Information Officer Alejandro Vilarello, City Attorney Priscilla A. Thompson, City Clerk Donald Riedel, Director, Office of Citistat J. Scott Simpson, CPA, Director, Finance department Rosalie Mark, Director, Employee Relations department Dania F. Carrillo, Risk Management Administrator Sandra Elenberg, Administrator, General Employees’ & Sanitation Employees’ Retirement Trust (GESE) Robert H. Nagle, Administrator, Firefighters and Police Officers’ Retirement Trust (FIPO) Audit Documentation File AUDIT OF GENERAL EMPLOYEES’ AND SANITATION EMPLOYEES’ RETIREMENT TRUST’S (GESE) NON-INVESTMENT EXPENDITURES AND OTHER SELECTED FINANCIAL TRANSACTIONS FOR THE PERIOD OF OCTOBER 1, 2002 THROUGH SEPTEMBER 30, 2003 TABLE OF CONTENTS INTRODUCTION.......................................................................................................................................... 1 SCOPE AND OBJECTIVES ............................................... ...