AC 8-4-2025 PresentationsAC 8-04-2025
Item No.1
Budget Format
Review and
Formation of
Budget
Subcommittee
Presentations
July 28, 2025
OpenGov Budget Examples
Budget Format Timeline
Sample OpenGov Publications
Cupertino's Prototype Budget
Agenda
Budget Format Timeline
BAKER TILLY
REPORT
Baker Tilly's budget
document and performance
measure improvements
report was approved by
Audit Committee and
Council
2025
February
and March
APPROVAL
OF IAP
City Council approves
final IAP with priorities
ranging from 1-3 to be
implemented over next
3 years
2025
May
RESEARCH &
MIGRATION
Staff researched local
governments who utilize
OpenGov publications
and migrated current
budget from Collective
Budget
2025
June-
Present
BUDGET
EXAMPLES
PRESENTATION
Staff provides an
update to Audit
Committee about
OpenGov budget
research and
preliminary formatting
2025
July
AUDIT SUB -
COMMITTEE
FORMAT REVIEW
Audit Committee to
provide initial feedback
on sample OpenGov formats
and create budget format sub-
committee
2025
July
1.Oakland, CA
Home page
Summaries
Information
Expenditures
2. Durango, CO
Home page
Organizational Stewardship Page
3. Pasadena, CA
Home page
4. Cupertino's Prototype Budget
Home page
Departments Navigation Page
Council and Commissions Home Page
Division
Programs
Division Summary Example
Summarized
at division
Links to the
programs
within this
division
Summarized by
division
Program Page example
Summarized
at the
program level
Narrative migration
Detail by program
Table of Contents (Index)
Recommendations
1.Provide initial feedback on sample OpenGov formats
presented
2.Create budget format sub-committee to finalize
OpenGov budget format for council recommendation
ahead of FY 26-27 budget
Thank you
Questions?
•City of Oakland Home page
o Table of contents
o Department page
o City Council Expenditures & Information
•City of Durango Home page
o Table of contents
o Organizational Stewardship page
o Finance page
•Pasadena Home Page (Table of contents)
o City Attorney
Quick References
AC 8-4-2025
Item No.2
Audit
Committee
Schedule and
Work Plan
Presentations
January 27, 2025
Regular Meeting
February 18, 2025
Special Meeting
April 28, 2025
Regular Meeting
May 12, 2025
Special Meeting
July 28, 2025
Regular Meeting
October 27, 2025
Regular Meeting
November/December 2025
Special Meeting
Approve Prior Meeting Minutes Approve Prior Meeting Minutes Approve Prior Meeting Minutes Quarterly Treasurerʹs Investment
Report for Quarter Ending March 31,
2025
Approve Prior Meeting Minutes Approve Prior Meeting Minutes Approve Prior Meeting Minutes
OPEB & Pension Trust Performance
Report for Quarter Ending December
31, 2024
Moss Adams Status Report Update Appoint Audit Committee Chair and
Vice Chair
OPEB & Pension Trust Performance
Report for Quarter Ending June 30, 2025
OPEB & Pension Trust Performance
Report for Quarter Ending September
30, 2025
Review of FY 2024‐25 ACFR and
Supplemental Reports
Quarterly Treasurerʹs Investment
Report for Quarter Ending December
31, 2024
Baker Tilly ‐ Budget Format Review OPEB & Pension Trust Performance
Report for Quarter Ending March 31,
2025
Quarterly Treasurerʹs Investment
Report for Quarter Ending June 30, 2025
Quarterly Treasurerʹs Investment
Report for Quarter Ending September
30, 2025
Internal Audit and Fraud, Waste, and
Abuse Programs Update
Internal Audit and Fraud, Waste, and
Abuse Programs Update
Internal Audit and Fraud, Waste, and
Abuse Program Update
Internal Audit and Fraud, Waste, and
Abuse Program Update
Annual Review of City Investment
Policy
Fiscal Year 2024‐25 ACFR Interim
Testing Update
Annual Review of OPEB and Pension
Trust Investment Policies
Internal Audit Program Audit Committee Duties, Powers, and
Responsibilities ‐ (5/20/25 CC meeting)
Fiscal Year 2024‐25 ACFR Update
FY 23‐24 Agreed Upon Procedures
(AUP) Review ‐ GANN Limit,
Investment Policy, Storm Drain
Budget Format Review Update and
Subcommittee
Budget Format Review (Tentative)
Updated Budget Format
Implementation Action Plan (IAP)
Special Revenue Fund Audit Update
Summary of Duties – Powers – Responsibilities of
Cupertino Audit Committee
Source: Cupertino, CA Municipal Code, Chapter 2.88.100: Audit Committee
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 quarterly Treasurer’s Investment 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. (Ord. 22-2243 § 1, 2023; Ord. 20-2208, § 1, 2020; Ord. 1679, § 1 (part), 1995)
CITY OF CUPERTINO ‐ AUDIT COMMITTEE 2025 SCHEDULE AND WORK PLAN