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10/26/2023 4:00:00 PM
www.modestogov.com
MINUTES
City of Modesto
SPECIAL AUDIT COMMITTEE / COUNCIL WORKSHOP
2001-40 Del Puerto Room
Tenth Street Place, 1010 10th Street
Modesto, California
Thursday, October 26, 2023 at 4:00 PM
Roll Call Present: Public Member Barillas, Member Bavaro, Public Member Garcia, ViceChair Wright, Chair Zwahlen
Absent: None
PUBLIC COMMENTS IN PERSON
None.
NEW BUSINESS
1. Internal Audit Overview and Discussion (Funding Source: Not Applicable) Receive presentation and provide direction related to Audit Committee logistics, such as meeting frequency, status report format, and process for recommendations.
CITY AUDITOR; Colleen Rozillis, 206-302-6795, [email protected] Frequency of Meetings
The City Auditor recommended the Audit Committee, which currently meets on an ad hoc basis, establishes a regular quarterly meeting schedule.
ACTION: (Wright/Garcia; 5/0) Motion to meet on a quarterly basis.
Format of Status Reports
The City Auditor explained some clients prefer a narrative description in the reports, while others prefer a table format with key information. The Auditor stated that the reports would - 2 -
10/26/2023 4:00:00 PM
always include information about scope, time status, and any issues being experienced. She also mentioned the quarterly ethics hotline report and how it can vary in detail based on client preferences.
The Committee discussed the level of detail in the reports, with the consensus being that more information at the beginning is preferred, and adjustments can be made later if needed. The Committee agreed on what should be included in the status reports, including scope, schedule, budget, current and upcoming projects, and details of reports from the ethics hotline.
ACTION: (Wright/Barillas; 5/0) Motion on the Format of Status Reports as discussed and agreed upon by the Committee Members.
Findings and Recommendation Tracking and Validation
The City Auditor discussed the tracking and validating findings and recommendations, as well as the role of the City Auditor. She asked the Committee if they would like the Auditor to track findings and recommendations and report on the status of implementation.
ACTION: (Barillas/Garcia; 5/0) Motion to institute findings and recommendations, implementation status tracking program.
The Committee discussed and agreed upon an independent validation process to ensure accountability and transparency. Also, the Committee decided that a spreadsheet of findings and recommendations would be created and reported to the Committee on a quarterly basis.
ACTION: (Garcia/Wright; 5/0) Motion selecting an independent validation process and a spreadsheet of findings and recommendations that would be created and reported to the Committee on a quarterly basis.
2. Consider Approval of the Proposed FY 23-24 Internal Audit Work Plan (Funding Source: Not Applicable)
Motion approving the Proposed FY 23-24 Internal Audit Work Plan and forwarding to Council for approval.
CITY AUDITOR; Colleen Rozillis, 206-302-6795, [email protected] ACTION: (Bavaro/Wright; 5/0) approving the Proposed FY 23-24 Internal Audit Work Plan and forwarding to Council for approval.
ADJOURNMENT
This meeting adjourned at 4:56 p.m.
Attest: _______________________________
Diane Nayares-Perez, CMC, City Clerk