Citygate was contracted to evaluate the performance of the contracted vendor, the Peninsula Humane Society and Society for the Prevention of Cruelty to Animals (PHS), in San Mateo County. This audit specifically examined contractual compliance, as well as whether the necessary animal shelter operational elements—including budget, data systems, policies and procedures, staffing, shelter operations, field operations, medical operations—existed to increase performance and transparency, providing accountability and handling procedural issues. The budget review for this project identified how the revenue derived from the County contract is specifically allocated to animal control and shelter services—shelter and field services, spay and neuter (veterinary services), and management and general budget elements—and not used in other areas of the larger PHS budget. The review also identified potential revenue enhancements that could be used to increase PHS service levels to the County. As part of this project, Citygate interviewed and surveyed the city managers and police chiefs from the 18 cities that contract with San Mateo County for animal services.