CC 04-04-2023 Oral Communications_Written CommunicationsCC 04-04-2023
Written Communications
Oral
Communications
From:Rhoda Fry
To:City of Cupertino Audit Committee; City Clerk; City Council; Cupertino City Manager"s Office
Subject:Oral Communications City Council 4/4/2023 and today"s audit committee
Date:Monday, March 27, 2023 12:16:28 PM
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Dear City Clerk,
Please add Oral Communications City Council 4/4/2023 and today's audit committee
Thanks, Rhoda Fry
Requests for Audit Committee:
AGENDA ITEM #2
1. Make Crowe aware of California Department of Tax and Fee Administration(CDTFA) audit2. The ACFR mentions that council appoints the treasurer, to my knowledge, this has not
happened in at least 50 years. See 5th page of pdf report, first agenda item, firstattachment.3. On the AFCFR, admin cost has more than doubled between 2021 and 2022, $3637Mto $7293M. There is some explanation for some increases, but this does not explain
entire increase. See 28th page of pdf report, first agenda item, first attachment. Weneed an explanation4. Address all deficiencies listed and are there any past deficiencies that are yet to beresolved.
AGENDA #6 - WORK PLAN
1. Review monthly treasurer’s report with corresponding accounts payable (not doingso creates risk)2. Review monthly investment report (not doing so creates risk)3. Chandler Asset company previously provide in-person monthly reports fromCarlos Oblites, we need these back, especially given future uncertainties4. Need updates on internal audit Moss Adams5. Need updates for cdtfa audit; 2022 budget mentioned in twice last year that a majorcontributor to our sales tax base was being audited and this could cause uncertaintyin our budget.6. Enterprise Funds:a) The Blackberry Farm enterprise fund needs to be changed to Blackberry FarmGolf, to ensure there is not confusionb) The Senior Center previously had an enterprise fund and now it is gone. Weneed to get this transparency back. We also need an enterprise fund for BlackberryFarm pools/picnic7. Need updates fraud/waste/abuse per municipal code
2.88.100 Duties–Powers–Responsibilities.
The powers and functions of the Audit Committee shall be as follows:
To review the annual audit report and management letter;
To recommend appointment of auditors;
To review the monthly Treasurer’s report;
To recommend a budget format;
To review City investment policies and internal controls of such policies;
To recommend appointment of internal auditors;
To review internal audit reports;
To review quarterly Fraud, Waste, and Abuse Program reports