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 Monday, December 16, 2019 4:00 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 19-6113 APPROVAL OF COMMITTEE MINUTES Recommended Action: RECOMMENDATION Approve the minutes from the Council Audit Committee meeting of October 28, 2019. Department: City Clerk Attachments: Attachment A 2019-10-28 Minutes for Approval 3.2 19-6150 APPROVE BY MOTION THE INTERNAL AUDIT STATUS REPORT Recommended Action: RECOMMENDATION Approve by motion the Internal Audit Status Report, dated December 18, 2019. Department: City Auditor Attachments: Attachment A - COS Internal Audit Status Report 12-18-19 3.3 19-6036 ACCEPT BY MOTION THE INDEPENDENT AUDIT OF THE COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR FISCAL YEAR ENDED JUNE 30, 2019 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, 2019. Department: Administrative Services Attachments: Attachment A - FY 2018-19 CAFR 3.4 19-6037 ACCEPT BY MOTION THE INDEPENDENT ACCOUNTANT’S City of Stockton Page 1 Printed on 12/13/2019 Council Audit Committee Meeting Agenda - Final December 16, 2019 REPORT ON APPLYING AGREED-UPON PROCEDURES OF MEASURES A AND B REVENUES AND EXPENDITURES FOR YEAR ENDED JUNE 30, 2019 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, 2019 (Attachment A). Department: Administrative Services Attachments: Attachment A - FY19 City of Stockton Agreed-Upon Procedures Report 3.5 19-6038 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, 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, 2019, for submission to the City Council. Department: administrative services Attachments: Attachment A - 2019 Proposition 111 Appropriation Limit (GANN Limit) Attachment B - Report of Agreed Upon Procedures Applied to Core Revenues Attachment C - 2019 Measure M Strong Communities Tax Fund Audit Attachment D - 2019 Measure W Public Safety Tax Fund Audit 4. FUTURE ITEMS/COMMITTEE MEMBER COMMENTS 5. ADJOURNMENT City of Stockton Page 2 Printed on 12/13/2019 Council Audit Committee Meeting Agenda - Final December 16, 2019 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 December 13, 2019, in compliance with the Brown Act. Eliza R. Garza, 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 12/13/2019