Audit of IBEW-OWP Joint Safety Institute and Joint Training Institute

The City of Los Angeles, Office of the City Controller, engaged Crowe Horwath LLP (Controller’s Auditor or Auditor) to conduct an audit (Controller’s Audit) of the Joint Safety Institute (JSI) and Joint Training Institute (JTI) or collectively referred to as Trusts. The two Trusts were formed by the City Council in 2000 (JSI) and 2002 (JTI), by the Agreement and Declaration of Trust (Trust Agreements) between the International Brotherhood of Electrical Workers (IBEW) and the City of Los Angeles Department of Water and Power (LADWP) establishing the Joint Safety Institute (JSI) and the Joint Training Institute (JTI). The Trusts are funded by contributions made by the Los Angeles Department of Water and Power (LADWP). Expenses are paid by the Trusts under the oversight of a Board of Trustees. Accounting records of the Trusts are maintained separately for both JSI and JTI at the Trusts’ location at 11801 Sheldon Street in Sun Valley.

The scope of Controller’s Audit included the period of July 1, 2009 through June 30, 2014 (Audit Period). The primary purpose of the Controller’s Audit was to determine the validity and reasonableness of expenses paid by the JSI and JTI using the public funds provided by the LADWP. The objectives of the Controller’s Audit are described in detail in Section I.