Council Audit Committee

Council Audit Committee City of Stockton Meeting Agenda - Final Council Audit Committee Susan Lenz, Chair Dan Wright, Vice Chair Michael Blower, Member Michele Padilla, Alternate Member Monday, April 22, 2024 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 24-0417 APPROVE BY MOTION INTERNAL AUDIT STATUS REPORT Recommended Action: RECOMMENDATION Approve by motion the Internal Audit Status Report, dated April 15, 2024. Department: City Auditor Attachments: Attachment A - Internal Audit Status Report.pdf 3.2 24-0418 APPROVE BY MOTION THE AUDIT FINDINGS TRACKING REPORT Recommended Action: RECOMMENDATION Approve by motion the Audit Findings Tracking Report, dated April 15, 2024. Department: City Auditor Attachments: Attachment A – COS Audit Findings Tracking Report.pdf Attachment B - Audit Graph.pdf 3.3 24-0419 APPROVE BY MOTION THE POLICY AND PROCEDURE REVIEW PROGRESS REPORT Recommended Action: RECOMMENDATION Approve by motion the Policy and Procedure Review Progress Report, dated April 15, 2024. Department: City Auditor Attachments: Attachment A – Policy and Procedure Review Progress Report .pdf Attachment B - Policy and Procedure Summary Graph .pdf City of Stockton Page 1 Printed on 4/18/2024 Council Audit Committee Meeting Agenda - Final April 22, 2024 3.4 24-0420 APPROVE BY MOTION THE CITYWIDE INTERNAL CONTROLS REVIEW REPORT Recommended Action: RECOMMENDATION Approve by motion the Citywide Internal Controls Review Report, dated April 10, 2024. Department: City Auditor Attachments: Attachment A – Citywide Internal Controls Review Report.pdf 3.5 24-0421 APPROVE BY MOTION THE CITY CHARTER BEST PRACTICE REVIEW REPORT Recommended Action: RECOMMENDATION Approve by motion the City Charter Best Practice Review Report, dated April 12, 2024. Department: City Auditor Attachments: Attachment A – City Charter Best Practice Review Report.pdf 3.6 24-0422 APPROVE BY MOTION THE CALIFORNIA PUBLIC RECORDS ACT BENCHMARKING MEMO Recommended Action: RECOMMENDATION Approve by motion the California Public Records Act Benchmarking Memo, dated April 15, 2024. Department: City Auditor Attachments: Attachment A – California Public Records Act Benchmarking Memo.pdf 3.7 24-0362 APPROVE A CONTRACT AMENDMENT FOR INTERNAL AUDIT SERVICES Recommended Action: RECOMMENDATION It is recommended that the Council Audit Committee adopt a motion: 1. Approving an amendment to extend the Professional Services Contract for Internal Audit Services with Moss Adams, LLC (Moss) for a term of two years, plus two additional one-year options to extend; 2. Forward the item to the full Council for approval. Authorize the City Manager to take necessary action to carry out the intent and purpose of this motion. Department: City Manager 4. FUTURE ITEMS/COMMITTEE MEMBER COMMENTS 5. ADJOURNMENT City of Stockton Page 2 Printed on 4/18/2024 Council Audit Committee Meeting Agenda - Final April 22, 2024 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 April 18, 2024, in compliance with the Brown Act. Eliza R. Garza, CMC City Clerk By: ________________________________ Deputy PUBLIC COMMENT The City of Stockton invites public comments in multiple forms. You provide your comments by using one of these methods: 1. Email - you may email your comments to city.clerk@stocktonca.gov 2. Voicemail - you can leave a voice message by dialing (209) 937-8459. 3. In-Person Comments - a) Speakers must submit "request to speak cards" to the Clerk prior to the Public Comment portion of the agenda. No speaker cards will be accepted after the close of Public Comment. Please redirect any inquiries to City.Clerk@stocktonca.gov. b) Address only issues over which the meeting body has jurisdiction. c) Each speaker will be limited to one 2-minute comment opportunity. Donating time is not authorized. d) Your time will be displayed on the speaker podium for convenience. *All written and voicemail public comments received by the Clerk's Office 90 minutes prior to the meeting start time will be forwarded to the meeting body members as correspondence and attached the minutes. All comments received after that time will be forwarded as correspondence the following business day. 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 a person with a disability 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) 937-8458, 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) 937-8458. The Agenda is available on the City of Stockton Website: www.stocktongov.com. City of Stockton Page 3 Printed on 4/18/2024