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Audit 01-23-03 City of Cupertino Audit Committee Regular Meeting January 23,2003 1. CALL TO ORDER At 3:33 p.m., Carol Atwood called the meeting to order in Conference Room A, Cupertino City Hall, 10300 Torre Avenue. 2. ROLL CALL Community Members: Tom Hall City Staff: Carol Atwood, Carol Ferrell, Dorothy Steenfott City Council: Michael Chang, Dolly Sandoval Absent: Gillian Enos 3. APPROVAL OF MINUTES Hall moved to approve the minutes of the regular meeting of October 17, 2002. Sandoval seconded and motion passed unanimously with Enos absent. 4. NEW BUSINESS A. Sarbanes-Oxley Act Carol Atwood described the checklist and reviewed each item with the committee. The committee recommended that the ordinance be revised to reflect the following changes: 1) change Carol Atwood to a non-voting member and staff liaison and 2) allow at least two but no more than three community members to serve on the committee. It was also decided that the committee should approve any additional services, which are provided by the auditor. B. Approve Comprehensive Annual Financial Report Atwood reported that the city had received a clean audit and reviewed several key areas of the document. c. Investment Report and Policy Atwood stated that there were no changes to the policy for 2003 and that it would be presented to council in February. D. Streamline Ratification and Approval Process for Budgeted Payroll and Accounts Payable Checks Atwood stated that according to the law it was not necessary for council to approve warrants each month. The committee discussed the process and decided to continue the current process and approve warrants at each council meeting. January 23,2003 Audit Committee Page 2 E. Confirm Meeting Dates Future meeting dates for 2003 are April 17, July 17 and October 16 at 4:00 p.m. 5. ADJOURNMENT The meeting was adjourned at 4:35 p.m.