Council Audit Committee

Council Audit Committee City of Stockton Meeting Agenda - Final Council Audit Committee Susan Lenz, Chair Paul Canepa, Vice Chair Christina Fugazi, Member Sol Jobrack, Alternate Member Tuesday, January 22, 2019 3:30 PM Council Chamber - City Hall, 425 N. El Dorado Street, Stockton CA 1. CALL TO ORDER/ROLL CALL 2. PUBLIC COMMENT* 3. ITEM(S) FOR DISCUSSION 3.1 18-5059 APPROVAL OF COMMITTEE MINUTES Recommended Action: RECOMMENDATION Approve the minutes from the Council Audit Committee meeting of October 22, 2018. Department: City Clerk Attachments: Attachment A - Minutes of October 22, 2018 3.2 18-5040 ACCEPT BY MOTION THE INDEPENDENT AUDIT OF THE COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR FISCAL YEAR ENDED JUNE 30, 2018 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, 2018. Department: Administrative Services Attachments: Attachment A - FY2017-2018_CAFR 3.3 18-5041 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, 2018 City of Stockton Page 1 Printed on 1/17/2019 Council Audit Committee Meeting Agenda - Final January 22, 2019 Recommended Action: RECOMMENDATION It is recommended that the Audit Committee accept by motion the Proposition 111 Appropriation Limit (GANN Limit) Agreed-Upon Procedures Report, the Agreed-Upon Procedures Applied to Core Revenues Report, the Measure M Strong Communities Tax Fund Audit, and the Measure W Public Safety Tax Fund Audit for the year ended June 30, 2018 for submission to the City Council. Department: Administrative Services Attachments: Attachment A - 2018_Stockton_GANN_FINAL Attachment B - 2018_Stockton_Core Revenues_FINAL Attachment C - 2018_Stockton_Measure M_FINAL Attachment D - 2018_Stockton_Measure W_FINAL 12.27.2018 3.4 18-5042 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, 2018 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, 2018 (Attachment A). Department: Administrative Services Attachments: Attachment A - City of Stockton Final 2017-2018 3.5 19-5174 APPROVE BY MOTION THE INTERNAL AUDIT STATUS REPORT Recommended Action: RECOMMENDATION Approve the City of Stockton's Internal Audit Status Report, dated January 22, 2019. Department: City Clerk Attachments: Attachment A - COS Internal Audit Status Report, dated 01-22-19 3.6 19-5175 APPROVE BY MOTION THE POLICY PROJECT STATUS MEMO Recommended Action: RECOMMENDATION Approve the City of Stockton's Policy Project Status Memo, dated January 15, 2019. Department: City Auditor Attachments: Attachment A - COS Policy Project Status Memo, dated 01-15-19 3.7 19-5176 APPROVE BY MOTION THE AUDIT FINDINGS TRACKING REPORT City of Stockton Page 2 Printed on 1/17/2019 Council Audit Committee Meeting Agenda - Final January 22, 2019 Recommended Action: RECOMMENDATION Approve the City of Stockton's Audit Findings Tracking Report, dated January 17, 2019. Department: City Auditor Attachments: Attachment A - COS Audit Tracking Report, dated 1-17-19 3.8 19-5177 APPROVE BY MOTION THE REVENUE AND ACCOUNTS RECEIVABLE INTERNAL CONTROLS TESTING REPORT Recommended Action: RECOMMENDATION Approve the City of Stockton's Revenue and Accounts Receivable Internal Controls Testing report, dated January 11, 2019. Department: City Auditor Attachments: Attachment A - COS Revenue and AR IC Testing Report, dated 01-11-19 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 January 17, 2019, in compliance with the Brown Act. Christian Clegg Deputy City Manager/Interim City Clerk By: ________________________________ Deputy City of Stockton Page 3 Printed on 1/17/2019 Council Audit Committee Meeting Agenda - Final January 22, 2019 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 4 Printed on 1/17/2019