AC 02-22-2021 AgendaCITY OF CUPERTINO
AUDIT COMMITTEE
AGENDA
This will be a teleconference meeting without a physical location .
Monday, February 22, 2021
4:00 PM
Special Meeting
TELECONFERENCE / PUBLIC PARTICIPATION INFORMATION TO HELP STOP THE
SPREAD OF COVID-19
In accordance with Governor Newsom’s Executive Order No-29-20, this will be a
teleconference meeting without a physical location to help stop the spread of COVID-19.
Members of the public wishing comment on an item on the agenda may do so in the
following ways:
1) E-mail comments by 3:00 p.m. on Monday, February 22 to the Audit Committee at
AuditCommittee@cupertino.org. These e-mail comments will be received by the Audit
Committee members before the meeting and posted to the City’s website after the meeting.
2) E-mail comments during the times for public comment during the meeting to the Audit
Committee at AuditCommittee@cupertino.org. The staff liaison will read the emails into
the record, and display any attachments on the screen, for up to 3 minutes (subject to the
Chair’s discretion to shorten time for public comments). Members of the public that wish to
share a document must email AuditCommittee@cupertino.org prior to speaking.
3) Teleconferencing Instructions
Members of the public may observe the teleconference meeting or provide oral public
comments as follows:
Oral public comments will be accepted during the teleconference meeting . Comments may
be made during “oral communications” for matters not on the agenda, and during the
public comment period for each agenda item . To address the Audit Committee, click on the
link below to register in advance and access the meeting:
Online
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Audit Committee Agenda February 22, 2021
Register in advance for this webinar:
https://cityofcupertino.zoom.us/webinar/register/WN_xmTKPwOKQXqm3HIxW-vGRA
Phone
Dial: (669) 900 6833 and enter Webinar ID: 928 7839 8891 (Type *9 to raise hand to speak).
Unregistered participants will be called on by the last four digits of their phone number .
Or an H.323/SIP room system:
H.323:
162.255.37.11 (US West)
162.255.36.11 (US East)
213.19.144.110 (Amsterdam Netherlands)
213.244.140.110 (Germany)
103.122.166.55 (Australia)
69.174.57.160 (Canada)
Meeting ID: 928 7839 8891
SIP: 94306353463@zoomcrc.com
After registering, you will receive a confirmation email containing information about
joining the webinar.
Please read the following instructions carefully:
1. You can directly download the teleconference software or connect to the meeting in your
internet browser. If you are using your browser, make sure you are using a current and
up-to-date browser: Chrome 30+, Firefox 27+, Microsoft Edge 12+, Safari 7+. Certain
functionality may be disabled in older browsers, including Internet Explorer .
2. You will be asked to enter an email address and a name, followed by an email with
instructions on how to connect to the meeting . Your email address will not be disclosed to
the public. If you wish to make an oral public comment but do not wish to provide your
name, you may enter “Cupertino Resident” or similar designation.
3. When the Chair calls for the item on which you wish to speak, click on “raise hand.”
Speakers will be notified shortly before they are called to speak.
4. When called, please limit your remarks to the time allotted and the specific agenda topic .
In compliance with the Americans with Disabilities Act (ADA), anyone who is planning to
attend this teleconference meeting who is visually or hearing impaired or has any disability
that needs special assistance should call the City Clerk's Office at 408-777-3223, at least 48
hours in advance of the meeting to arrange for assistance. In addition, upon request, in
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Audit Committee Agenda February 22, 2021
advance, by a person with a disability, meeting agendas and writings distributed for the
meeting that are public records will be made available in the appropriate alternative
format.
NOTICE AND CALL FOR A SPECIAL MEETING OF THE AUDIT COMMITTEE
NOTICE IS HEREBY GIVEN that a special meeting of the Audit Committee is hereby
called for Monday, February 22, 2021, commencing at 4:00 p.m. In accordance with
Governor Newsom’s Executive Order No-29-20, this will be a teleconference meeting
without a physical location. Said special meeting shall be for the purpose of conducting
business on the subject matters listed below under the heading, “Special Meeting."
ROLL CALL
CEREMONIAL MATTERS AND PRESENTATIONS
1.Subject: Oath of Office for newly-appointed Committee members: training on
Commissioner Handbook approved by City Council on January 19, 2021
Recommended Action: 1.) Conduct Oath of Office for newly-appointed commission
members; and 2.) conduct training on Commissioner Handbook
Commissioner Handbook
APPROVAL OF MINUTES
2.Subject: Approve Minutes of Special Meeting on January 27, 2021.
Recommended Action: Approve Minutes of Special Meeting on January 27, 2021.
Draft Minutes
NEW BUSINESS
3.Subject: Budget Format Review
4.Subject: Review of FY 2019-20 CAFR and Supplemental Reports - Lai and Geerdes
Recommended Action: Review of FY 2019-20 CAFR and Supplemental Reports
A - FY 2019-20 CAFR Draft
B - GAGAS Draft
C - SAS 114 Draft
D - Cupertino GANN AUP Draft
E - Investment AUP Draft
F - TDA Draft
5.Subject: Internal Audit Report (Enterprise Risk Assessment) - Moss Adams
Recommended Action: Review Internal Audit Report (Enterprise Risk Assessment)
and provide input.
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Audit Committee Agenda February 22, 2021
Internal Audit Report (Enterprise Risk Assessment)
6.Subject: Embezzlement Debrief
ORAL COMMUNICATIONS
This portion of the meeting is reserved for persons wishing to address the Committee on any matter
within the jurisdiction of the Committee and not on the agenda. Speakers are limited to three (3)
minutes. In most cases, State law will prohibit the Commission from making any decisions with respect
to a matter not on the agenda.
OLD BUSINESS
POSTPONEMENTS
STAFF AND COMMITTEE REPORTS
FUTURE AGENDA SETTING
ADJOURNMENT
In compliance with the Americans with Disabilities Act (ADA), anyone who is planning to attend this
teleconference meeting who is visually or hearing impaired or has any disability that needs special
assistance should call the City Clerk's Office at 408-777-3223, at least 48 hours in advance of the
meeting to arrange for assistance. In addition, upon request, in advance, by a person with a disability,
meeting agendas and writings distributed for the meeting that are public records will be made available
in the appropriate alternative format.
Any writings or documents provided to a majority of the members after publication of the agenda will
be made available for public inspection. Please contact the City Clerk’s Office in City Hall located at
10300 Torre Avenue during normal business hours.
IMPORTANT NOTICE: Please be advised that pursuant to Cupertino Municipal Code 2.08.100
written communications sent to the Cupertino City Council, Commissioners or City staff concerning a
matter on the agenda are included as supplemental material to the agendized item. These written
communications are accessible to the public through the City’s website and kept in packet archives. You
are hereby admonished not to include any personal or private information in written communications to
the City that you do not wish to make public; doing so shall constitute a waiver of any privacy rights
you may have on the information provided to the City .
Members of the public are entitled to address the members concerning any item that is described in the
notice or agenda for this meeting, before or during consideration of that item. If you wish to address the
members on any other item not on the agenda, you may do so during the public comment .
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