REPORT TO AUDIT COMMITTEE
SUBJECT
Title
Action on the Audit Work Plan for Fiscal Year 2018/19 and 2019/20
Report
BACKGROUND
Per Section 900 of the City Charter, the City Auditor’s duties and responsibilities include conducting in-depth financial and performance audits, overseeing the City’s performance management system, auditing and approving all bills, invoices, payrolls, demands or charges against the City government before payment and, with the advice of the City Attorney, making reports to the City Council as to the regularity, legality and correctness of such claims, demands or charges.
The mission of the City Auditor’s Office is to promote honest, efficient, effective and fully accountable city government through accurate, independent and objective audits. The proposed audit work plan is developed based on the results of a citywide risk assessment and the City Auditor’s professional judgment. The attached report represents the proposed audit work plan for fiscal year 2018/19 (mid-year) and 2019/20.
DISCUSSION
The role of the Audit Committee is to provide oversight of the City’s financial reporting processes, internal controls and independent auditors. The City Auditor will present the proposed annual audit work plan to the audit committee to recommend to the City Council for approval. Staff will provide an overview of the proposed audit projects within the work plan.
ENVIRONMENTAL REVIEW
The action being considered does not constitute a “project” within the meaning of the California Environment Quality Act (“CEQA”) pursuant to CEQA Guidelines section 15378(a)(4) in that it is a fiscal activity that does not involve any commitment to any specific project which may result in a potential significant impact on the environment.
FISCAL IMPACT
Costs associated with the projects in this report are included in the City’s Operating Budget.
PUBLIC CONTACT
Public contact was made by posting the agenda on the City’s official-notice bulletin board outside City Hall Council Chambers. A complete agenda packet is available on the City’s website and in the City Clerk’s Office at least 72 hours prior to a Regular Meeting and 24 hours prior to a Special Meeting. A hard copy of any agenda report may be requested by contacting the City Clerk’s Office at (408) 615-2220, email clerk@santaclaraca.gov <mailto:clerk@santaclaraca.gov> or at the public information desk at any City of Santa Clara public library.
RECOMMENDATION
Recommendation
Approve the Audit Work Plan for Fiscal Year 2019 (mid-year) and 2020 to the City Council
Staff
Approved by: Linh Lam, City Auditor
ATTACHMENTS
1. Audit Work Plan for Fiscal Year 2019 and 2020