CC 09-19-2023 Item No. 13. Monthly Treasurer's Report for August 2023_Written Communications1
Lauren Sapudar
From:Kirsten Squarcia
Sent:Tuesday, September 19, 2023 9:21 AM
To:Kitty Moore
Cc:City Clerk
Subject:RE: Written Communications Item 13 questions
Good morning Councilmember Moore, your comments have been received for the September 19, 2023 City Council
meeting and will be included with the Written Communications for Item 13. Regards, Kirsten
Kirsten Squarcia
City Clerk
City Manager's Office
KirstenS@cupertino.org
(408) 777-3225
From: Kitty Moore <Kmoore@cupertino.org>
Sent: Monday, September 18, 2023 6:29 PM
To: Kirsten Squarcia <KirstenS@cupertino.org>
Subject: Written Communications Item 13 questions
Dear City Clerk,
Please include the following quesƟons I have sent to the City Manager in WriƩen CommunicaƟons for Item 13,
September 19, 2023.
My requests below are to clarify the Treasurer is signing off on these reports (add a signature block like /Treasurer or
similar) and I have a quesƟon on whether we have followed the appointment process.
Item 13: The report in the packet does not indicate that it is from the City Treasurer. While the Municipal Code does
indicate the head of AdministraƟve Services is the Treasurer, it would be more clear to have the report indicate that it is
the Treasurer’s Report. Also, would someone please tell me where the Treasurer appointment authority is, I cannot find
it, under 2.48.020 (A)(b)(3) it states “shall be appointed Treasurer” but does not say by whom. Who appoints the
Treasurer and where is that indicated? It isn’t very clear that Council has not retained the appointment authority it
originally held and it may need to be recognized.
2.48.020 Departments and Divisions.
The following departments are established:
A. Department of Administrative Services.
1. This department shall consist of the following divisions:
a. Finance Division. This division shall be responsible for the day-to-day processing of
fiscal records, the preparation of financial statements and the annual operating budget, the
compilation of fiscal data from which a capital improvements budget may be constructed, and
the preparation of other statistical and fiscal analysis.
2
b. Human Resources Division. This division shall be responsible for code enforcement,
personnel, disaster preparedness, risk management and special projects.
2. The Director of Administrative Services shall be head of this department, the Finance
Officer being responsible for the activities within the Finance Division, and the Personnel
Officer being responsible for activities within the Human Resources Division.
3. The Director of Administrative Services also shall be appointed Treasurer and also
shall act as ex officio Assessor and shall assess and collect all City taxes save and except for
those collected by State and County officers for the City.
This last quesƟon on item 13 is regarding a potenƟal conflict of interest or maybe a lack of separaƟon of duƟes, because
the Treasurer IS the head of AdministraƟve Services, this needs an explanaƟon for how this following bit of code works
in pracƟce because on the surface it sounds like there are two people involved, but it is the Treasurer who is also the
Director of AdministraƟve Services:
2.24.020 Payment Procedure.
The Treasurer shall pay out all moneys owed by the City including obligations incurred by
improvement bonds thereof on certification of the Director of Administrative Services that such
are due and owing.
What do you think the wording indicates? Should we want to change it somehow, and if so, how?
Thank you,
KiƩy Moore
Kitty Moore
Councilmember
City Council
CMoore@cupertino.org
(408) 777-1389