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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
Wednesday, January 21, 2026 at 4:00 PM
Roll Call: Present: Chair Zwahlen, Vice-Chair Escutia-Braaton, Committee Member Wright, Public Member Orosco, Public Member Garcia
Absent: None
PUBLIC COMMENT PERIOD
None.
COMMENTS BY E-MAIL
None.
NEW BUSINESS
1. Consider accepting the FY25-26 Internal Audit Status Report dated December 30, 2025. (Funding Source: Not Applicable)
Motion to receive and file the Internal Audit Status Report dated December 30, 2025.
CITY AUDITOR; Colleen Rozillis, 206-302-6795, [email protected] ACTION: (Garcia/Wright; 5/0) Motion to receive and file the Internal Audit Status Report dated December 30, 2025.
2. Consider accepting the Audit Finding Validation Report dated December 22, 2025. (Funding Source: Not Applicable)
Motion to receive and file the quarterly Audit Findings Validation Report.
CITY AUDITOR; Colleen Rozillis, 206-302-6795, [email protected] - 2 -
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ACTION: (Wright/Escutia-Braaton; 5/0) Motion to receive and file the quarterly Audit Findings Validation Report.
3. Consider approving the Enterprise Risk Assessment Report dated January 5, 2026. (Funding Source: Not Applicable)
Motion to approve the Enterprise Risk Assessment Report and forward to Council for acceptance.
CITY AUDITOR; Colleen Rozillis, 206-302-6795, [email protected] ACTION: (Wright/Garcia; 5/0) Motion to accept the Enterprise Risk Assessment Report and forward to Council for acceptance.
4. Consider accepting the “Final Report – City of Modesto, Project Compliance Audit” for State Route 132 West Freeway/Expressway – Phase 1 Project and Crows Landing Road Pavement Rehabilitation Project from the Independent Office of Audits and Investigations (IOAI) and forwarding to Council for approval. (Funding Source: Not Applicable)
Motion accepting the results of the “Final Report – City of Modesto, Project Compliance Audit” for State Route 132 West Freeway/Expressway – Phase 1 Project and Crows Landing Road Pavement Rehabilitation Project from the Independent Office of Audits and Investigations (IOAI) and forwarding to Council for approval.
ENGINEERING SERVICES; Toby Wells, 209-571-5542, [email protected] ACTION: (Garcia/Escutia-Braaton; 5/0) Motion accepting the results of the “Final Report – City of Modesto, Project Compliance Audit” for State Route 132 West Freeway/Expressway – Phase 1 Project and Crows Landing Road Pavement Rehabilitation Project from the Independent Office of Audits and Investigations (IOAI) and forwarding to Council for approval.
5. Consider the Audited Financial Statements and various Audit Reports for Fiscal Year 2024-2025, audited by external auditors Vasquez + Company, LLP. for the City’s Annual Comprehensive Financial Report (ACFR), thirteen (13) Community Facilities Districts (CFDs), Single Audit, Measure H, and various Joint Powers Agencies and forwarding to Council for approval. (Funding Source: Not Applicable) Motion recommending the Audited Financial Statements and various Audit Reports for Fiscal Year 2024-2025 audited by external auditors Vasquez + Company, LLP. for the City’s Annual Comprehensive Financial Report (ACFR), thirteen (13) Community Facilities Districts (CFDs), Measure H, and various Joint Powers Agencies (JPAs) and forwarding to Council for approval. Motion recommending the audited Fiscal Year 2024-2025 Federal Single Audit Report for the City of Modesto and forwarding to Council for approval.
FINANCE DEPARTMENT; Maria Garnica, 209-577-5249,
[email protected]
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ACTION: (Wright/Orosco; 5/0) Motion recommending the Audited Financial Statements and various Audit Reports for Fiscal Year 2024-2025 audited by external auditors Vasquez + Company, LLP. for the City’s Annual Comprehensive Financial Report (ACFR), thirteen (13) Community Facilities Districts (CFDs), Measure H, and various Joint Powers Agencies (JPAs) and forwarding to Council for approval.
ACTION: (Wright/Orosco; 5/0) Motion recommending the audited Fiscal Year 2024-2025 Federal Single Audit Report for the City of Modesto and forwarding to Council for approval.
ADJOURNMENT
This meeting adjourned at 5:00 p.m.
Attest:
Diane Nayares-Perez, City Clerk