Council Audit Committee

Council Audit Committee City of Stockton Meeting Agenda - Final Council Audit Committee Susan Lenz, Chair Daniel R. Wright, Vice Chair Christina Fugazi, Member Elbert H. Holman, Jr., Alternate Member Monday, February 5, 2018 4:00 PM Council Chamber - City Hall, 425 N. El Dorado Street, Stockton CA ** SPECIAL ** 1. CALL TO ORDER/ROLL CALL 2. PUBLIC COMMENT* 3. ITEM(S) FOR DISCUSSION 3.1 17-4240 ACCEPT BY MOTION THE INDEPENDENT AUDIT OF THE COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR FISCAL YEAR ENDED JUNE 30, 2017 Recommended Action: RECOMMENDATION It is recommended the Council Audit Committee accept by motion the independent audit of the Comprehensive Annual Financial Report for the year ended June 30, 2017. Department: Administrative Services Attachments: Attachment A - CAFR for fiscal year ended June 30, 2017 3.2 17-4241 ACCEPT BY MOTION PROPOSITION 111 APPROPRIATION LIMIT (GANN LIMIT), CORE REVENUES AUDIT, MEASURE M STRONG COMMUNITIES TAX FUND AUDIT, AND MEASURE W PUBLIC SAFETY TAX FUND AUDIT FOR THE YEAR ENDED JUNE 30, 2017 Recommended Action: RECOMMENDATION It is recommended that the Audit Committee accept by motion the Proposition 111 Appropriation Limit (GANN Limit), Agreed-Upon Procedures Applied to Core Revenues, Measure M Strong Communities, and Measure W Public Safety Tax Fund Audit for the year ended June 30, 2017 for submission to the City Council. Department: Administrative Services City of Stockton Page 1 Printed on 2/1/2018 Council Audit Committee Meeting Agenda - Final February 5, 2018 Attachments: Attachment A - 2017 Proposition 111Appropriation Limit - GANN Attachment B - 2017 Independent Accountants Report of AUP Core Revenues Attachment C - 2017 Measure M Strong Communities Tax Fund Audit Attachment D - 2017 Measure W Public Safety Tax Fund Audit 3.3 17-4242 ACCEPT BY MOTION THE INDEPENDENT ACCOUNTANT’S REPORT ON APPLYING AGREED-UPON PROCEDURES OF MEASURES A AND B REVENUES AND EXPENDITURES FOR YEAR ENDED JUNE 30, 2017 Recommended Action: RECOMMENDATION It is recommended that the Audit Committee accept by motion the Independent Accountant's Report on applying agreed-upon procedures of Measures A and B Revenues and Expenditures for Year Ended June 30, 2017 (Attachment A). Department: Administrative Services Attachments: Attachment A - Independent Accountant's Report FYE June 30, 2017 3.4 18-4359 INTERNAL AUDIT STATUS REPORT Recommended Action: RECOMMENDATION Approve the City of Stockton's Internal Audit Status Report, dated February 5, 2018 Department: City Auditor Attachments: Attachment A - Internal Audit Status Report, dated 02-05-18 3.5 18-4360 AUDIT FINDING TRACKING REPORT Recommended Action: RECOMMENDATION Approve the City of Stockton Audit Finding Tracking Report, dated January 17, 2018 Department: City Auditor Attachments: Attachment A - Audit Findings Tracking Report, dated 01-17-18 3.6 18-4361 PURCHASING, PROCUREMENT, AND ACCOUNTS PAYABLE INTERNAL CONTROLS TESTING FINAL REPORT Recommended Action: RECOMMENDATION Approve the City of Stockton's Purchasing, Procurement, and Accounts Payable Internal Controls Final Report, dated November 29, 2017 and refer to the City Council. Department: City Auditor Attachments: Attachment A - Purchasing, Procurement, and AP Final Report, dated 11-29-17 3.7 18-4363 QUARTERLY POLICY PROJECT STATUS REPORT City of Stockton Page 2 Printed on 2/1/2018 Council Audit Committee Meeting Agenda - Final February 5, 2018 Recommended Action: RECOMMENDATION Approve the City of Stockton's Quarterly Policy Project Status Report, dated January 31, 2018 Department: City Auditor Attachments: Attachment A - Quarterly Policy Status Report, dated 01-31-18 3.8 17-4001 APPROVAL OF MINUTES Recommended Action: RECOMMENDATION Approve the minutes from the Council Audit Committee meeting of October 18, 2017 Department: Council Audit Committee Attachments: 2017-10-18 Minutes for Approval 4. FUTURE ITEMS/COMMITTEE MEMBER COMMENTS 5. ADJOURNMENT CERTIFICATE OF POSTING I declare, under penalty of perjury, that I am employed by the City of Stockton and that I caused this agenda to be posted in the City Hall notice case on February 1, 2018, in compliance with the Brown Act. Bret Hunter, CMC City Clerk By: ________________________________ Deputy All proceedings are conducted in English. The City of Stockton does not furnish language interpreters and, if one is needed, it shall be the responsibility of the person needing one. In accordance with the Americans With Disabilities Act and California Law, it is the policy of the City of Stockton to offer its public programs, services and meetings in a manner that is readily accessible to everyone, including those with disabilities. If you are disabled and require a copy of a public hearing notice, or an agenda and/or agenda packet in an appropriate alternative format; or if you require other accommodation, please contact the Office of the City Clerk located at 425 North El Dorado Street, Stockton, California 95202 during normal business hours or by calling (209) 937-8459, at least 5 days in advance of the hearing/meeting. Advance notification within this guideline will enable the City/Agency to make reasonable arrangements to ensure accessibility. Any writings or documents provided to a majority of this meeting body regarding any item on this agenda will be made available for public inspection at the Office of the City Clerk located at 425 North El Dorado Street, Stockton, California 95202 during normal business hours or by calling (209) 937-8459. The Agenda is available on the City of Stockton Website: www.stocktongov.com. City of Stockton Page 3 Printed on 2/1/2018 Council Audit Committee Meeting Agenda - Final February 5, 2018 City of Stockton Page 4 Printed on 2/1/2018