Agenda packet — Finance & Governance Committee, October 25, 2022

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Agenda Item Time Estimates include: (Minutes for Presentation + Council Discussion + Public Comment) AGENDA

OXNARD CITY COUNCIL

FINANCE AND GOVERNANCE COMMITTEE
Council Chambers, 305 West Third Street
October 25, 2022
Regular Meeting - 5:00 to 6:30 PM

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IN ACCORDANCE WITH ASSEMBLY BILL 361 AND IN RESPONSE TO THE DECLARED STATE AND LOCAL

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*Please see the link for the Measure M pre-recorded presentation video for each item listed on this agenda.

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1 OXNARD CITY COUNCIL: FINANCE & GOVERNANCE COMMITTEE
October 25, 2022 - Page 2
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In the event of a disruption which prevents a legislative body of the City of Oxnard from broadcasting a meeting using a call-in option or internet-based service option, or in the event of a disruption within the City’s control which prevents members of the public from offering public comment using the call-in option or internet-based service option, the legislative body shall take no further action on items appearing on a meeting agenda until public access to the meeting via the call-in option or internet-based service option is restored. However, if any of the broadcast options are disrupted, but any of the other broadcast options is still available to the public, the legislative body may take further action on items appearing on a meeting agenda without waiting for the disrupted broadcast option(s) to be restored.

* The City has filed pre-election and post-election lawsuits regarding the validity of Measure M.

A. ROLL CALL, POSTING OF AGENDA, FLAG SALUTE

B. PUBLIC COMMENTS ON ITEMS NOT ON THE AGENDA

A person may address the legislative body only on matters not appearing on the agenda and within the subject matter jurisdiction of the legislative body. Speaker requests shall be submitted as set forth on the first page of this agenda. Speakers are limited to three minutes. After 30 minutes, if all speakers have not had the opportunity to speak, the remaining speakers will be given an opportunity to speak prior to adjournment of the meeting. The legislative body cannot enter into a detailed discussion or take action on any items presented during public comments at this time. Such items may only be referred to the City Manager/Executive Director/Secretary for administrative action or scheduled on a subsequent agenda for discussion. Persons wishing to speak on public hearing items should do so at the time of the hearing.

C. CONSENT AGENDA

1. City Clerk Department
SUBJECT: Approval of Minutes.

RECOMMENDATION: That the Finance & Governance Committee approve the minutes of the October 11, 2022 regular meeting as presented.

Contact: Rose Chaparro, (805) 385-7805
D. REPORTS

1. Fire Department
SUBJECT: Authorization to submit grant applications to Federal Emergency Management Agency (FEMA) Assistance to Firefighters Grant (Matching requirement of up to $153,622). (15 minutes)

RECOMMENDATION: That the Finance & Governance Committee Recommend the City Council adopt a resolution:

1. That allows the submission of seven (7) grant applications to the FEMA Assistance to Firefighters Grant for $1,689,842, including a 10% local match for the purpose of procuring ten (10) LUCAS devices, a Type 3 apparatus, an air compressor, paramedic school, and USAR, HazMat and Fire Prevention training;
2 OXNARD CITY COUNCIL: FINANCE & GOVERNANCE COMMITTEE
October 25, 2022 - Page 3

2. That authorizes the City Manager or designee to execute the grant agreements if grant funds are awarded to the City;

3. That authorizes the Chief Financial Officer or designee to submit financial reports and grant claims for the use of match and grant funds and perform all other required financial actions; and

4. That authorizes the Fire Chief or designee to submit non-financial reports.

Please click the following link to view the required Measure M pre-recorded presentation video: https://youtu.be/ywfGj-rQgl8
Contact: Alexander Hamilton, (805) 385-7700

2. Fire Department
SUBJECT: Appropriation of Wildland Fire Reimbursement Revenue. (20 minutes)

RECOMMENDATION: That the Finance & Governance Committee recommend that City Council appropriate $303,068 to the Fire Department to restore the Department’s original training budget; to improve and expand training related to mutual aid response; and to acquire equipment and supplies needed for mutual aid response to wildland fire events.

Please click the following link to view the required Measure M pre-recorded presentation video:
https://youtu.be/1IMAN8ctP2U
Contact: Alexander Hamilton, (805) 385-7700

3. City Manager Department
SUBJECT: Professional Services Agreement A-8501 for Whistleblower Hotline Services. (15 minutes)

RECOMMENDATION: That the Finance and Governance Committee recommend City Council approve and authorize the execution of Agreement No. A-8501 with Syntrio, Inc. in the amount of $30,500.00 for a duration of five years to provide whistleblower hotline services.

Please click the following link to view the required Measure M pre-recorded presentation video: https://youtu.be/1lsxDthHk20
Contact: Shiri Klima, (805) 385-7487

4. Finance Department
SUBJECT: Accounting and Financial Reporting Risk Assessment Update. (10 minutes)

RECOMMENDATION: That the Finance and Governance Committee receive the Risk Assessment Update regarding accounting and financial reporting as part of the Internal Control Integrated Framework pursuant to City of Oxnard Finance Policy (FPOL) 1.05, and recommend staff to forward the presentation to City Council.

Please click the following link to view the required Measure M pre-recorded presentation video: https://youtu.be/k9lNw-98efs
Contact: Betsy George, (805) 200-5400
E. ITEMS FOR FUTURE AGENDAS

F. ADJOURNMENT

3 FINANCE AND GOVERNANCE COMMITTEE

AGENDA REPORT

CONSENT AGENDA
AGENDA ITEM NO. C.1

DATE: October 25, 2022

TO: Finance & Governance Committee

FROM: Rose Chaparro, City Clerk, (805) 385-7805, [email protected]

SUBJECT: Approval of Minutes.

RECOMMENDATION

That the Finance & Governance Committee approve the minutes of the October 11, 2022 regular meeting as presented.

BACKGROUND

Approval of Minutes.

STRATEGIC PRIORITIES

This agenda item is a routine operational item.

FINANCIAL IMPACT

There is no financial impact.

Prepared by: Rose Chaparro, City Clerk

ATTACHMENTS

1. MINUTES 10 11 2022 Finance & Governance
4 MINUTES

OXNARD CITY COUNCIL

FINANCE AND GOVERNANCE COMMITTEE
Regular Meeting
October 11, 2022

A. ROLL CALL, POSTING OF AGENDA, FLAG SALUTE
At 5:03 p.m., Chair John C. Zaragoza called to order the regular meeting of the Oxnard City Council Finance and Governance Committee in the City Hall Council Chambers at 305 W. Third Street, Oxnard, California. The City Clerk called the roll and announced the posting of the agenda. Member Gabriela Basua, Member Gabriel (Gabe) Teran, and Chair John C. Zaragoza were present in person.

Staff members Alexander Nguyen, City Manager; Shiri Klima, Deputy City Manager; Stephen M.

Fischer, City Attorney; Alexander Hamilton, Fire Chief ; Betsy George, Chief Financial Officer; and Rose Chaparro, City Clerk were also present.

Eden Alomeri, Revenue & Licensing Director & Assistant City Treasurer participated via videoconference.

Christian Sprunger, Assistant V ice President with NHA Advisors , also participated via videoconference.

B. PUBLIC COMMENTS ON ITEMS NOT ON THE AGENDA (None received.)

C. CONSENT AGENDA

1. City Clerk Department SUBJECT: Approval of Minutes.

RECOMMENDATION: That the Finance & Governance Committee approve the minutes of the September 27, 2022 regular meeting as presented.

It was moved by Member Teran, seconded by Member Basua, to approve the I nformation/Consent item as presented. VOTE: Basua, Teran, and Zaragoza voted in favor; the motion carried 3-0.

D. REPORTS

1. Finance Department

SUBJECT: Authorize Execution and Delivery of Schedule of Property to the Banc of America Master Equipment Lease/Purchase Agreement A -7667 for the Financing and Leasing of 2 Fire Engines. (0/5/5)

RECOMMENDATION: That the Finance and Governance Committee recommend City Council adopt a resolution, approving and authorizing the execution of Equipment Schedule No. 26 to Agreement A-7667 Master Equipment Lease/Purchase Agreement with Banc of America Public Capital Corp. in an amount not to exceed $2.1 million to reimbur se the City for the purchase of two fire engines; authorizing the execution and delivery of other documents required in connection therewith; and authorizing the taking of all other actions necessary to the consummation of the transactions contemplated by this resolution.

5 OCTOBER 11, 2022 OXNARD CITY COUNCIL PAGE 2

FINANCE & GOVERNANCE COMMITTEE

(Presentation will be live upon consultant's request).

Betsy George, Chief Financial Officer introduced Christian Sprunger, Assistant Vice President at NHA Advisors who presented and answered the Committee’s questions. No public comments were received.

Discussion ensued among the Committee and staff.

It was moved by Member Basua, seconded by Member Teran, to approve the recommended action as presented. VOTE: Basua, Teran, and Zaragoza voted in favor; the motion carried 3-0.

E. ITEMS FOR FUTURE AGENDAS (No requests were made.)

F. ADJOURNMENT
There being no further business on the agenda, and without objection, Chair Zaragoza adjourned the meeting at 5:21 p.m.

ROSE CHAPARRO JOHN C. ZARAGOZA
City Clerk Chair

6 FINANCE AND GOVERNANCE COMMITTEE

AGENDA REPORT

REPORTS
AGENDA ITEM NO. D.1

DATE: October 25, 2022

TO: Finance & Governance Committee

FROM: Alexander Hamilton, Fire Chief, (805) 385-7700, [email protected]

SUBJECT: Authorization to submit grant applications to Federal Emergency Management Agency (FEMA) Assistance to Firefighters Grant (Matching requirement of up to $153,622). (15 minutes)

RECOMMENDATION

That the Finance & Governance Committee Recommend the City Council adopt a resolution:

2. That authorizes the City Manager or designee to execute the grant agreements if grant funds are awarded to the City;

3. That authorizes the Chief Financial Officer or designee to submit financial reports and grant claims for the use of match and grant funds and perform all other required financial actions; and

4. That authorizes the Fire Chief or designee to submit non-financial reports.

Please click the following link to view the required Measure M pre-recorded presentation video: https://youtu.be/ywfGj-rQgl8

BACKGROUND

The City of Oxnard and surrounding agencies are eligible to submit grant applications to FEMA for consideration of federal funds totaling $1,689,842. Fire departments are eligible to apply for the FEMA Fiscal Year 2022 Assistance to Firefighters Grant (AFG) to obtain critically needed resources necessary for protecting the public and emergency personnel from fire and related hazards. The FY2022 AFG Program has three activities: Operations and Safety, Vehicle Acquisition, and Regional Projects. Within the Operations and Safety category there is sub-categories of training and equipment. Successful AFG submissions are awarded on an annual basis. The grant funds, if awarded, will fund ten (10) LUCAS devices, a Type 3 apparatus, an air fill station, Paramedic School, and USAR, HazMat and Fire Prevention training.

DISCUSSION

This report is being published in anticipation of seven (7) grant applications to be submitted to FEMA in December 2022. The solicitation period in 2021 was November 8 through December 17, 2021, due to Measure E the final staff report presented to City Council will contain updated information regarding funding requests 7 of our regional partners; Ventura County Fire Protection District, Ventura City Fire and Fillmore Fire Department on the regional application for the Oxnard regional application for USAR training. This will not affect the amount requested for the City of Oxnard or the local match as requested in this report.

The City of Oxnard will submit three (3) applications specifically for the Oxnard Fire Department. These are to send three (3) firefighters to paramedic school for a cost of $385,722, for the purchase of an air fill station to fill self-contained breathing apparatus (SCBAs) in the amount of $100,000 and a Type 3 wildland apparatus in the amount of $650,000. A specialized air compressor is required for the filling of SCBA bottles, the Fire Department is aiming to replace a 25 year old air fill station at Fire Station #1. The current unit is becoming expensive to repair and parts are increasingly hard to source. It is imperative that our air fill stations provide clean breathing air for us while working in Immediately Dangerous to Life and Health (IDLH) environments. The Type 3 apparatus is a smaller, more nimble fire engine that contains up to 500 gallons of water. This unit is being requested as was identified within the Fire Department 5 year strategic plan to diversify the equipment fleet to better handle our changing risk profile. As the Department increasingly fights fires in areas of open land in the north, west and south of the city, there is a growing need to use vehicles that can more readily gain access to these areas. Additionally, this apparatus will be used for local emergencies as well as deployed to mutual aid assignments; the City receives cost recovery for use of the apparatus on mutual aid assignments.

One (1) regional application for Urban Search and Rescue (USAR) training will be submitted by the City of Oxnard. The application will pay for overtime and backfill for suppression personnel to attend Rope Rescue Technician, Structural Collapse Tech 1 and 2, Confined Space Rescue Tech, Regional Tech Search Specialist, and Regional Task Force Leader courses. The Oxnard Fire Department request for funds will be $124,495, the total grant application request is unknown at the time of publication while regional partners confirm their funding request. The additional request for regional partners will not affect the local match for the City of Oxnard.

Ventura County Fire Protection District will submit a regional application for LUCAS mechanical cardiopulmonary resuscitation (CPR) devices. The Oxnard Fire Department is requesting ten (10) devices LUCAS chest compression systems in the amount of $200,000. The Department currently has ten (10) devices assigned to frontline apparatus, the additional devices will allow all standardization of life saving equipment in all response vehicles.

A regional application for Hazardous Materials Tech 1 class will be submitted on behalf of the region by Ventura City Fire Department. If funded, $113,414 will pay the overtime and backfill for twelve (12) Oxnard Firefighters to attend the 160 hour course.

The final regional grant request will be submitted by Fillmore Fire Department. The request is a comprehensive list of training for multiple Fire Prevention personnel to receive qualifications and certifications required by the State of California to be qualified as State Fire Marshal Inspectors. The request for Oxnard will cover all training costs including instructor fees, travel expenses and overtime. Oxnard Fire Department has reviewed the outstanding certifications for Prevention staff and has requested $116,210 in funding.

If awarded, the grant period for AFG funding is May 1, 2023 to April 30, 2025. As of the time of this report the grant solicitation has not been posted by FEMA, however the posting is anticipated to be posted prior in November 2022 with a submission deadline of December 2022.

STRATEGIC PRIORITIES

This agenda item supports Public Safety strategy. The purpose of the Public Safety strategy is to restore and modernize the delivery of public safety services to provide for the safety of our neighborhoods and health of our community.
8 FINANCIAL IMPACT

There is a matching funds requirement of 10% for each AFG grant, if awarded. Expenditures are anticipated to begin in FY 2023-2024. The grant funding and local match will be requested in the proposed Fiscal Year's 2023-2024 and 2024-2025 budgets with local sources mainly coming from the General Fund. The grant term is projected to end April 30, 2025.

Prepared by: Amy Van Atta, Management Analyst II

ATTACHMENTS

1. 2022 AFG Committee Presentation

2. Resolution AFG FY22 Apps
9 ASSISTANCE TO FIREFIGHTER (AFG)

GRANT APPLICATIONS
Alexander Hamilton, Fire Chief
1 10

RECOMMENDATION
2 That the Finance and Governance Committee Recommend the City Council adopt a resolution:

1. That allows the submission of seven (7) grant applications to the Federal Emergency Management (FEMA) Assistance to Firefighters Grant (AFG) for $1,689,842, including a 10% local match for the purpose of procuring ten (10) LUCAS devices, a Type 3 apparatus, an air compressor, paramedic school, and USAR, HazMat and Fire Prevention training;

2. That authorizes the City Manager or designee to execute the grant agreements if grant funds are awarded to the City;

3. That authorizes the Chief Financial Officer or designee to submit financial reports and grant claims for the use of match and grant funds and perform all other required financial actions; and

4. That authorizes the Fire Chief or designee to submit non-financial reports.

11 • AFG - Primarily for training,
equipment and vehicles
• Approx $414 million in
funding
• Fire Prevention & Safety (FP&S)
• Approx $46 million in funding
• Staffing for Adequate Fire
Emergency Response (SAFER)
• Approx $560 million in
funding

BACKGROUND
3 AFG program is one part of a trio of grant opportunities 12 2021 AFG GRANT AWARDS FOR OXNARD SO FAR...
• $98,350 - TEMS Training
• $106,269 - Thermal Imaging Cameras
$4,606,031 in funds received from AFG since 2009

BACKGROUND
4 13
AFG Grant Priorities & Match
• Training
• Equipment
• Wellness
• Regional Applications
• Department can be a the lead on one regional
proposal but participate in as many regional
grants as there are fire departments in the
area
• 10% match for all awards

DISCUSSION
5 14
Cost Match Calculations

DISCUSSION
6 Information above can be found here:
https://www.fema.gov/sites/default/files/documents/fema_fy21-AFG-cost-share-calculator_112021.pdf 15 Oxnard Fire Department FY 2022 Grant Proposals
Paramedic School - $385,722 - Cost share $35,065
Overtime and backfill to send three firefighters to UCLA Paramedic School
Air Fill Station- $100,000 - Cost share $9,091
T o fill self contained breathing apparatus (SCBA)
Type 3 Apparatus - $650,000 - Cost share $59,091

DISCUSSION
7 16
Oxnard Fire Department Regional Application
Urban Search & Rescue (USAR) Training - Request to be determined Oxnard request $124,495 - cost share $11,317
CSFM Rope Rescue Technician (40hr.) 8 Firefighters
CSFM Structural Collapse Tech 1 (40hr.) 12 Firefighters CSFM Structural Collapse Tech 2 (40hr.) 12 Firefighters CSFM Confined Space Rescue Tech (40hr.) 12 Firefighters CSTI US&R Regional Technical Search Spec. (32hr.) 8 Firefighters CSTI US&R Regional Task Force Leader (24hr.) 3 Battalion Chiefs

DISCUSSION
8 17
FY 2022 Regional Grant Proposals
• Ventura County FD regional lead for LUCAS mechanical CPR devices • Oxnard would receive $200,000 - cost share $18,181
• Purchase ten (10) devices
• Ventura City FD regional lead for Hazardous Materials Training • Oxnard would receive $113,414 – cost share is $10,310 • Certify twelve (12) firefighters in HazMat T ech I
• Fillmore FD regional lead for Fire Prevention Training • Oxnard to receive $116,210 – cost share $10,564
• Certify prevention personnel as State Fire Marshal Inspectors

DISCUSSION
9 18
AFG FY 2022 Application Overview

SUMMARY
10 Application Request Federal Share Local Match Total
USAR Training 113,177.45 11,317.75 124,495.20
Paramedic School 350,656.66 35,065.67 385,722.33
Air Compressor 90,909.09 9,090.91 100,000.00
Type 3 Apparatus 590,909.09 59090.91 650,000.00
HazMat Training 103,104.00 10,310.40 113,414.40
10 LUCAS Devices 181,818.18 18,181.82 200,000.00
Prevention Training 105,645.45 10,564.55 116,210.00
Total 1,536,219.94 153,621.99 1,689,841.93
19 QUESTIONS?
11 20

CITY COUNCIL OF THE CITY OF OXNARD
RESOLUTION NO. _____________

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF OXNARD APPROVINGSUBMITTAL OF FEDERAL EMERGENCY MANAGEMENT AGENCY GRANTAPPLICATION WHEREAS,CityCouncilResolutionNo.12,053setsouttheprocedurebywhichCitystaff may submit grant applications, following approval by resolution of the City Council; and WHEREAS, the Fire Department has requested that City Council ratify the approval forsubmission of seven applications to the Federal Emergency Management Agency (FEMA)Assistance to Firefighters Grant in the amount of $1,689,842, including a local match of 10%,for the purpose of purchasing procuring ten (10) LUCAS devices, a Type 3 apparatus, an air fillstation, paramedic school, and USAR, HazMat and Fire Prevention training.

NOW, THEREFORE,theCityCounciloftheCityofOxnardresolvestoapprovethesubmittalofagrantapplicationbytheCityManagerforFireDepartmentenhancement.TheCityCouncilfurtherresolvesthattheCityManageror designeeis authorizedto executegrantagreements;theChiefFinancialOfficerordesigneeisauthorizedtosubmitfinancialreportsandgrantclaims,approvespecialbudgetappropriationsduringFY2023-2025fortheuseofthegrantfundsandperformall otherrequiredfinancialactions;andtheFireChiefor designeeisauthorized to submit non-financial reports.

PASSED AND ADOPTED this 6th day of December 2022, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
________________________________John C. Zaragoza, Mayor ATTEST: APPROVED AS TO FORM:
_____________________________ _________________________________Rose Chaparro, City Clerk Stephen M. Fischer, City Attorney 21 FINANCE AND GOVERNANCE COMMITTEE

AGENDA REPORT

REPORTS
AGENDA ITEM NO. D.2

DATE: October 25, 2022

TO: Finance & Governance Committee

FROM: Alexander Hamilton, Fire Chief, (805) 385-7700, [email protected]

SUBJECT: Appropriation of Wildland Fire Reimbursement Revenue. (20 minutes)

RECOMMENDATION

That the Finance & Governance Committee recommend that City Council appropriate $303,068 to the Fire Department to restore the Department’s original training budget; to improve and expand training related to mutual aid response; and to acquire equipment and supplies needed for mutual aid response to wildland fire events.

Please click the following link to view the required Measure M pre-recorded presentation video:
https://youtu.be/1IMAN8ctP2U

BACKGROUND

The Oxnard Fire Department has played an increasingly important role in responding to large-scale wildland incidents around the state in the last five years. This has been due, in part, to the size of the wildland incidents within California. The Thomas Fire that started in 2017, was the largest fire in the state’s history, and now ranks eleventh in largest fires. Eleven of the twenty largest fires in California history have started since the Thomas Fire. As of October 3, 2022, a total of 6,739 wildfires had been recorded killing 9 people, destroying 880 structures and burning 365,895 acres for the 2022 calendar year.

The Fire Department responds to these mutual aid requests through an agreement known as the California Fire Assistance Agreement (CFAA). The CFAA agreement has signatories from all Federal, State, County, and Local fire agencies. As a part of this agreement, the Fire Department provides an updated salary survey to the California Office of Emergency Services (CalOES) that processes all reimbursement claims. Ultimately the reimbursement funds generally come from the State or Federal government depending on the jurisdiction of the wildland incident.

The CFAA provides reimbursement for the Fire Department that includes all personnel costs, vehicle costs, travel costs (food and accommodation) as well as an administrative fee. The administrative fee is adjusted every year and this year it is set at 18.85% of total reimbursed expenses.

DISCUSSION

Since the Department started participating in mutual aid deployments, all mutual-aid expenses have been charged to the Fire Department’s General Fund Operating Budget. This has resulted in funds originally appropriated to the Department by City Council for regular Department operations being diverted to wildland 22 fire response outside the City.

The State or Federal reimbursement arrives months after the incident has been resolved, with the revenue credited to the General Fund, but without a corresponding increase in appropriations, leaving the Fire Department's operating budget depleted. As of the posting of this staff report, $21,984 of the Fire Department training budget has been consumed by reimbursable costs for mutual aid assignments for FY22/23.

Furthermore, the Fire Department has yet to address the minimum training requirements of responding to mutual aid incidents based on State Fire Marshal certifications. The Department needs to invest in the professional development of personnel to ensure they can operate as safely as possible, while also meeting the minimum training requirements.

There are two high-priority training requirements the Department needs to address; ensuring all Captains are certified as Engine Boss and ensuring all Battalion Chiefs are certified as Strike Team Leaders. Currently, only eight of the 32 Captains meet the Engine Boss Certification. Engine Boss Certification involves a series of three classes that take a total of 11 days to complete. Currently, only three of the five Battalion Chiefs are certified as Strike Team Leaders. Qualification for Strike Team Leader starts with three classes also taking 11 days to complete.

In addition to investing in professional development, the Department will invest funds in supplies and equipment that will enhance the mutual aid program, improve response capabilities and increase firefighter safety.

STRATEGIC PRIORITIES

This agenda item is a routine operational item or does not relate to the five strategic priorities adopted by City Council on March 16, 2021.

FINANCIAL IMPACT

On March 30, 2021 and January 18, 2022, City Council unanimously approved Budget Appropriations reimbursing the Fire Department all direct travel and personnel costs incurred for mutual aid while allowing the Department to reinvest the reimbursement for indirect costs (vehicle costs and administrative surcharge) back in to the mutual aid program through training and the purchase of equipment designed for wildland fire response. For Fiscal Year 22/23 the Department is requesting an appropriation prior to the completion of the wildland season. As staff are currently on assignment and the need for mutual aid response continues, the Department will request a second appropriation of funds later in the fiscal year.

The proposed allocation of CFAA reimbursements will allow the Fire Department to reimburse the General Fund for overtime and benefits incurred during mutual aid; to restore the training budget; and to purchase supplies, equipment and certifications.

CFAA Reimbursement Amount Fund Purpose
Personnel costs $629,139.01 1012501-50200, 50220 & 51160 – OT & Employee Benefits
Reimburse budgeted General Fund
costs for overtime and benefits
incurred during mutual aid
23 Travel costs* $21,984.10 1012501-52310 – Training Restore Fire Department training budget for travel costs charged to it
during mutual aid
Engine hours/Vehicle
reimbursement*
$133,147.17 1012501-56040 – Machinery and Equip
New
Procurement of equipment to support
fire response
Administrative
surcharge (18.85%)*
$147,936.74 1012501-52400 – Minor Eqp -
Shop/Field
Procurement of supplies to support
fire response
Total $932,207.01 1012501-47700 - Other Reimbursements
* Included in appropriation request totaling $303,068.01

Prepared by: Amy Van Atta, Management Analyst II

ATTACHMENTS

1. Wildland Reimbursement Presentation

2. BA Wildland Fire Reimbursement 2022
24 APPROPRIATION OF

WILDLAND FIRE REIMBURSEMENT

REVENUE
Alexander Hamilton, Fire Chief
25 That the Community Services, Public Safety, Housing & Development Committee recommend that the City Council appropriate $303,068 to the Fire Department to restore the Department’s original training budget; to improve and expand training related to mutual aid response; and to acquire equipment and supplies needed for mutual aid response to wildland fire events.

RECOMMENDATION
2 26
In 2017 the Thomas Fire was the largest fire in California history. T oday it ranks number eleven.

BACKGROUND
3 27

BACKGROUND
4 28
California Fire Assistance Agreement (CFAA)
• Agreement between Federal, State, County and Local fire agencies • Updated annually
• Fire Department works with Finance Department to provide current staff and overhead costs to Cal OES
• Reimbursement for personnel, engine hours, travel expenses • Administrative Fee of 18.85%

BACKGROUND
5 29

MINIMUM TRAINING REQUIREMENTS

DISCUSSION
6 • State Fire Marshal
certifications
• Engine Boss
• Strike T eam Leader
30 REIMBURSEMENT FOR MUTUAL AID FY 22/23
The proposed allocation of CFAA reimbursements will allow reimbursement of the General Fund for overtime and benefits incurred during mutual aid; to restore the training budget; and to purchase supplies, equipment and certifications related to mutual aid response.

FISCAL IMPACT
7 31

ALLOCATION OF CFAA REIMBURSEMENT

FISCAL IMPACT
8 Projected Reimbursement for
FY 22/23 as of today is
$932,207.01:
• $629,139 personnel costs
• $21,984 travel costs
• $133,147 engine
hours/vehicle costs
• $147,936.74 admin fee
32 QUESTIONS?
33 REQUIRES CITY COUNCIL AUTHORIZATION
BA# (Finance Use Only)______________
BA Doc# (Finance Use Only)___________
Revised : 2/23/2012

REQUEST FOR BUDGET APPROPRIATION
Department: Fire Date: December 6, 2022
Project/Program
Manager: Hamilton Phone: x7700
Reason for Appropriation:

To appropriate $303,068 of wildland reimbursement revenue to the Fire Department for training, supplies, equipment purchases, and certifications.

Accounts and Descriptions AMOUNT
Fund: 101 - GENERAL FUND
Expenditures/Transfers Out
FIRE SUPPRESSION (2501)
1012501-52310 TRAINING/WORKSHOP/MTNGS 21,984
1012501-52400 MINOR EQP/SHOP AND FIELD 147,937
1012501-56040 MACHINERY AND EQUIP NEW 133,147
Sub-total Expenditures 303,068
Net Change to Fund Balance (303,068)
Net Appropriation Change 303,068
Approvals
Department Director
Chief Financial Officer
City Manager
34 FINANCE AND GOVERNANCE COMMITTEE

AGENDA REPORT

REPORTS
AGENDA ITEM NO. D.3

DATE: October 25, 2022

TO: Finance & Governance Committee

FROM: Shiri Klima, Deputy City Manager, (805) 385-7487, [email protected]

SUBJECT: Professional Services Agreement A-8501 for Whistleblower Hotline Services. (15 minutes)

RECOMMENDATION

That the Finance and Governance Committee recommend City Council approve and authorize the execution of Agreement No. A-8501 with Syntrio, Inc. in the amount of $30,500.00 for a duration of five years to provide whistleblower hotline services.

Please click the following link to view the required Measure M pre-recorded presentation video: https://youtu.be/1lsxDthHk20

BACKGROUND

On June 1, 2021, City Council approved a third amendment to extend a consulting services agreement (No. A- 7986) with Price Page and Company for whistleblower hotline services. On June 6, 2022, City staff was notified by Price Page that, due to capacity constraints, it would not be able to continue with the existing contract to monitor the whistleblower program. A formal letter was submitted from Price Page to the Chair of the Finance and Governance Committee in accordance with the agreement under the provisions of contract termination.

DISCUSSION

On August 22, 2022, the City solicited a request for proposals (RFP) for whistleblower hotline consultant services. The City’s evaluation committee--which was comprised of Councilmember Gabe Teran, City Attorney Steve Fischer, and Deputy City Manager Shiri Klima -- selected Syntrio, Inc. and submitted a letter of intent award on September 19, 2022.

Syntrio is a global leader in governance, risk, compliance, and human resource solutions that helps more than 6,000 organizations improve workplace conditions. Syntrio solutions include a robust employee experience platform, reporting hotline and case management system, and more than 1,000 eLearning courses in Employment Law and Harassment, Ethics and Compliance, Diversity and Inclusion, Health and Safety, Business Skills and Cybersecurity. The whistleblower hotline services provided by Syntrio include:
 A dedicated North American toll-free number & all usage fees;  10 standard reporting categories;
 6 authorized reviewers within the City who will have access to review specific report categories such as fraud, theft, and harassment;
35  An unlimited number of reports through multiple reporting channels (Web, Live Agent, Voicemail);  24/7/365 reviewer access to the ClearView Connects™ Case Management System to search for, sort, manage, and generate reports;
 Complete implementation of the organization’s profile into the ClearView system;  A virtual dialogue capability allowing complainants to anonymously provide responses to the reviewers’ questions and comments; and
 Reviewer training via webinar prior to the official Go Live date.

Syntrio will forward complaints related to HR or anything other than potential fraud, waste and abuse to the appropriate departments. All complaints related to potential fraud, waste and abuse will be sent directly to Vasquez, the City's internal auditor, who will filter the complaints in accordance with the City's Whistleblower Hotline Policy (Attachment 2). More specifically, Vasquez will do an initial review to assess if the matter lacks merit and relevance; if so, Vasquez will document and close the matter. Thereafter, Vasquez will review the complaint for priority according to the following definitions from the City's policy:

1. High Priority: Reasons why allegations may be considered high priority include a safety concern, losses to the City of Oxnard for more or equal to $75,000, criminal activity resulting in a loss of at least $400, high-level involvement, collusion of multiple wrongdoers, a major department-wide issue, or need for immediate action to stop a potential major issue.

2. Medium Priority: Allegations in this category could include a loss to the City of Oxnard for more or equal to $25,000, abuse of authority, medium to low-level employee involvement, minor department- wide issues, or patterns of small problems that could become serious in the aggregate.

The Internal Auditor will keep a running list, shared with the Chair of the Finance and Governance Committee, City Manager's office, and the City Attorney's office of the complaints as they are received and the priority of those complaints unless any one of those complaints implicated the Chair, City Manager's office or City Attorney's office (in which case the relevant individual or department would be omitted from learning of that complaint). The Internal Auditor would then immediately investigate all high priority complaints and discuss the prioritization of investigating medium and low priority complaints. Staff from the City Manager's or City Attorney's office will present a summary of the whistleblower complaints to the Committee at least every six months, and the Internal Auditor will present investigative findings with recommendations as they occur to the Committee and Council.

STRATEGIC PRIORITIES

This agenda item supports the Organizational Effectiveness strategy. The purpose of the Organizational Effectiveness strategy is to reinforce, stabilize, improve, and strengthen the organizational foundation of the City in order to build a modern, high-functioning City government that effectively and efficiently supports the operating departments in providing high-quality services and programs for our residents and businesses.

FINANCIAL IMPACT

There is funding in the General Fund Non-Departmental professional contract (Account 101-1001-801.-82-09) in Fiscal Year 2022-23 to cover the estimated costs for the remainder of the current fiscal year. Funding for future years' costs will be included in the respective budgets of each Fiscal Year (2023-24, 2024-25, 2025-26, 36 and 2026-27).

Agreement Term
(Calendar Year)
2022 &
2023 2024 2025 2026 2027 Total
Agreement
Annual Subscription Fee $6,000 $6,000 $6,000 $6,250 $6,250 $30,500

Prepared by: Shiri Klima, Deputy City Manager

ATTACHMENTS

1. Agreement No. A-8501 Syntrio

2. Whistleblower Hotline Policy

3. Presentation
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39 40
41 42
43 44
45 46
47 48
49 50
51 52
53 54
55 Exhibit INS-AINSURANCE REQUIREMENTS FOR CONSULTANTS(WITH ERRORS AND OMISSIONS REQUIREMENT)1.Consultant shall obtain and maintain during the performance of any services under this Agreement the following insurance against claims for injuries to persons or damages to property which may arise from or in connection with the performance of services hereunder by Consultant, its agents, representatives, employees or subconsultants.a.Commercial General Liability Insurance, including Contractual Liability, in an amount not less than $1,000,000 combined single limit for bodily injury and property damage for each claimant for general liability with coverage equivalent to Insurance Services Office Commercial General Liability Coverage (Occurrence Form CG 0001). If a general aggregate limit is used, that limit shall apply separately to the project or shall be twice the occurrence amount;b.Business automobile liability insurance in an amount not less than $1,000,000 combined single limit for bodily injury and property damage for each claimant for automobile liability with coverage equivalent to Insurance Services Office automobile liability coverage (Occurrence Form CA0001) covering Code No. 1, “any auto;”c.Professional liability/errors and omissions insurance appropriate to Consultant’s profession to a minimum coverage of $1,000,000, with neither Consultant nor listed subconsultants having less than $500,000 individually. The professional liability/errors and omissions insurance must be project specific with at least a one year extended reporting period, or longer upon request.d.Workers’ compensation insurance in compliance with the laws of the State of California, and employer’s liability insurance in an amount not less than $1,000,000 per claimant. Additionally, the workers’ compensation policy shall include a waiver of all rights of subrogation which the insurer may have against the City.2.Consultant shall, prior to performance of any services, file with the Risk Manager certificates of insurance with original endorsements effecting coverage required by this Exhibit INS-A. The certificates and endorsements for each insurance policy are to be signed by a person authorized by that insurer to bind coverage on its behalf. The certificates and endorsements are to be on the attached forms or on other forms approved by the Risk Manager. All certificates and endorsements are to be received and approved by the Risk Manager before commencement of services. City reserves the right to require complete certified copies of all required insurance policies at any time. The certificates of insurance and endorsements shall be sent via email (or fax if necessary) to the Risk Manager, addressed as follows (do not send hard copies):City of OxnardInsurance ComplianceReference No. P.O. Box 100085 – OXDuluth, GA 30096Via Email: [email protected] Fax: 678-259-10073.Consultant agrees that all insurance coverages shall be provided by a California admitted insurance carrier with an A.M. Best rating of A:VII or better and shall be endorsed to state that coverage may not be suspended, voided, canceled, or reduced in coverage or limits without 30 days’ prior written notice to the Risk Manager. The Risk Manager shall not approve or accept any endorsement if the endorsement contains “best effort” modifiers or if the insurer is relieved from the responsibility to give such notice.4.Consultant agrees that the commercial general liability and business automobile liability insurance policies shall be endorsed to name City, its City Council, officers, employees, agents and volunteers as additional insureds as respects: liability arising out of activities performed by or on behalf of Consultant; products and completed operations of Consultant; premises owned, occupied or used by Consultant; or automobiles owned, leased, hired or borrowed by Consultant. The coverage shall contain no special limitations on the scope of protection afforded to City, its City Council, officers, employees, agents and volunteers. The General Liability Special Endorsement Form and Automobile Liability Special Endorsement Form attached to this Exhibit INS-A or substitute forms containing the same information and acceptable to the Risk Manager shall be used to provide the endorsements (ISO form CG 2010 11/85 or if not available, CG 2010 with an edition date prior to 01/04 and CG 2037).5.The coverages provided to City shall be primary and not contributing to or in excess of any existing City insurance or self-insurance coverages (this must be endorsed). Additionally, the workers’ compensation policy shall include a waiver of all rights of subrogation which the insurer may have against the City. Any failure to comply with reporting provisions of the policies shall not affect coverage provided to City, its City Council, officers, employees and volunteers. The insurance shall apply separately to each insured against whom claim is made or suit is brought, except with respect to the limits of the insurer's liability. 6.The insurer shall declare any deductibles or self-insured retentions to and be approved by the Risk Manager. At the option of the Risk Manager, either the insurer shall reduce or eliminate such deductibles or self-insured retentions as respects City, its City Council, officers, employees and volunteers, or the Consultant shall procure a bond guaranteeing payment of losses and related investigations, claim administration and defense expenses. 56 Exhibit INS-APage 27.All insurance standards applicable to Consultant shall also be applicable to Consultant's subconsultants. Consultant agrees to maintain appropriate agreements with subconsultants and to provide proper evidence of coverage upon receipt of a written request from the Risk Manager.7/6/2022 57 Exhibit INS-APage 3INSTRUCTION FOR SUBMITTING INSURANCE CERTIFICATES AND ENDORSEMENT FORMSCertificates of InsuranceThe sample accord form on the following page is provided to facilitate your preparation and submission of certificates of insurance. You may use this or any industry form that shows coverage as broad as that shown on the attached sample. Please note the certificate holder address must be as shown on the attached sample accord form with the contract number and insurance exhibit identification information completed. Improperly addressed certificates may delay the contract start-up date because the City’s practice is to return unidentifiable insurance certificates to the insured for clarification as to the contract number. Cancellation provisions must be endorsed to the policy. Modifying the certificate does not change coverage or obligate the carrier to provide notice of cancellation.Endorsement FormsOriginal endorsements are required for commercial general liability and business automobile liability insurance policies and must be attached to the applicable certificate of insurance. City preference is that the Consultant/insurer use the endorsement forms which are attached. Substitute forms will be accepted, however, as long as they include provisions comparable to the sample accord form.INS-A.doc 58 Exhibit INS-APage 4ACORD CERTIFICATE OF INSURANCEISSUE DATE (MM/DD/YY)PRODUCERTHIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.CODE SUB-CODECOMPANIES AFFORDING INSURANCE COVERAGEINSUREDCOMPANYLETTER ASPECIFY COMPANY NAMES IN THIS SPACECOMPANYLETTER BCOVERAGESTHIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED, NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.COLTRTYPE OF INSURANCEPOLICY NUMBERPOLICY EFFECTIVEDATE (MM/DD/YY)POLICY EXPIRATIONDATE (MM/DD/YY)LIMITSAGENERAL LIABILITY[x] COMMERCIAL GENERAL LIABILITY [ ] CLAIMS MADE [x] OCCUR.[x] OWNER'S & CONTRACTOR'S PROT.GENERAL AGGREGATE $1,000,000PRODUCTS COMP/OP AGG .$1,000,000PERSONAL & ADV. INJURY $1,000,000EACH OCCURRENCE$1,000,000FIRE DAMAGE (Any one fire)$ MED. EXPENSE (Any one person)$ AAUTOMOBILE LIABILITY[x] ANY AUTO ALL OWNED AUTOS SCHEDULED AUTOS HIRED AUTOS NON-OWNED AUTOS GARAGE LIABILITYCOMBINED SINGLE$1,000,000LIMITBODILY INJURY$ (Per person)BODILY INJURY$ (Per accident)PROPERTY DAMAGE$ AEXCESS LIABILITY UMBRELLA FORM OTHER THAN UMBRELLA FORMEACH OCCURRENCE$ AGGREGATE$ AWORKERS' COMPENSATION ANDEMPLOYERS' LIABILITYSTATUTORY LIMITSEACH ACCIDENT$1,000,000DISEASE-POLICY LIMIT$1,000,000DISEASE-EACH EMPLOYEE$1,000,000AOTHERErrors and omissions insurance or malpractice insurance available for the insured's professionMinimum coverage$1,000,000Each consultant/$500,000& listed sub-consultantDESCRIPTION OF OPERATIONS/LOCATIONS/VEHICLES/RESTRICTIONS/SPECIAL ITEMSCERTIFICATE HOLDERCITY OF OXNARDAttn: Insurance Compliance Reference No._______ P.O. Box 100085 – OX Duluth, GA 30096Via Email: [email protected] Fax: 678-259-1007CANCELLATIONSHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELED BEFORE THE EXPIRATION DATE THEREOF, THE ISSUING COMPANY WILL ENDEAVOR TO MAIL 30 DAYS WRITTEN NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, BUT FAILURE TO MAIL SUCH NOTICE SHALL IMPOSE NO OBLIGATION OR LIABILITY OF ANY KIND UPON THE COMPANY, ITS AGENTS OR REPRESENTATIVES.AUTHORIZED REPRESENTATIVERev. 7/6/2022INS-A.doc 59 Exhibit INS-APage 5GENERAL LIABILITY SPECIAL ENDORSEMENTFOR THE CITY OF OXNARD (the “City”)SUBMIT IN DUPLICATEENDORSEMENT NO.ISSUE DATE (MM/DD/YY)PRODUCERPOLICY INFORMATION:Insurance Company:Policy No.:Policy Period: (from) (to)LOSS ADJUSTMENT EXPENSE Included in Limits In Addition to LimitsTelephone: Deductible Self-Insured Retention (check which) of $ with an Aggregate of $ applies to coverage. Per Occurrence Per Claim(which)NAMED INSUREDAPPLICABILITY. This insurance pertains to the operations, products and/or tenancy of the named insured under all written agreements and permits in force with the City unless checked here  in which case only the following specific agreements and permits with the City are coveredCITY AGREEMENTS/PERMITSTYPE OF INSURANCEGENERAL LIABILITY COMMERCIAL GENERAL LIABILITY COMPREHENSIVE GENERAL LIABILITY OWNERS & CONTRACTORS PROTECTIVEClaims MadeRetroactive Date OccurrenceOTHER PROVISIONSCOVERAGESLIABILITY LIMITS IN THOUSANDS $EACH OCCURRENCEAGGREGATE GENERAL PRODUCTS/COMPLETED OPERATIONS PERSONAL & ADVERTISING INJURY FIRE DAMAGE  CLAIMS: Underwriter’s representative for claims pursuant to this insurance.Name: Address: Telephone:( ) In consideration of the premium charged and notwithstanding any inconsistent statement in the policy to which this endorsement is attached or any endorsement now or hereafter attached thereto, insurance company agrees as follows:1.INSURED. The City, its officers, agents, employees and volunteers are included as insureds with regard to liability and defense of suits arising from the operations, products and activities performed by or on behalf of the named insured.2.CONTRIBUTION NOT REQUIRED. As respects: (a) work performed by the named insured for or on behalf of the City; or (b) products sold by the named insured to the City; or (c) premises leased by the named insured from the City, the insurance afforded by this policy shall be primary insurance as respects the City, its officers, agents, employees or volunteers; or stand in an unbroken chain of coverage excess of the named insured’s scheduled underlying primary coverage. In either event, any other insurance maintained by the City, its officers, agents, employees or volunteers shall be in excess of this insurance and shall not contribute with it.3.SEVERABILITY OF INTEREST. This insurance applies separately to each insured against whom claim is made or suit is brought except with respect to the company’s limits of liability. The inclusion of any person or organization as an insured shall not affect any right which such person or organization would have as a claimant if not so included.4.CANCELLATION NOTICE. With respect to the interests of the City, this insurance shall not be canceled, or materially reduced in coverage or limits except after thirty (30) days prior written notice by receipted delivery has been given to the City.5.PROVISIONS REGARDING THE INSURED’S DUTIES. Any failure to comply with reporting provisions of the policy or breaches or violations of warranties shall not affect coverage provided to the City, its officers, agents, employees or volunteers.6.SCOPE OF COVERAGE. This policy, if primary, affords coverage at least as broad as:a.Insurance Services Office Commercial General Liability Coverage, “occurrence” form CG0001; orb.If excess, affords coverage which is at least as broad as the primary insurance form CG0001.Except as stated above nothing herein shall be held to waive, alter or extend any of the limits, conditions, agreements or exclusions of the policy to which this endorsement is attached.ENDORSEMENT HOLDERCITY OF OXNARDAttn: Insurance Compliance Reference No._______ P.O. Box 100085 – OX Duluth, GA 30096Via Email: [email protected] Fax: 678-259-1007AUTHORIZED REPRESENTATIVE Broker/Agent Underwriter  I (print/type name), warrant that I have authority to bind the above-mentioned insurance company and by my signature hereon do so bind this company to this endorsement.Signature (original signature required)Telephone: ( ) Date Signed: Rev. 7/6/2022INS-A.doc 60 Exhibit INS-APage 6AUTOMOBILE LIABILITY SPECIAL ENDORSEMENTFOR THE CITY OF OXNARD (the “City”) SUBMIT IN DUPLICATEENDORSEMENT NO.ISSUE DATE (MM/DD/YY)PRODUCERPOLICY INFORMATION:Insurance Company:Policy No.:Policy Period: (from)(to)LOSS ADJUSTMENT EXPENSE Included in Limits In Addition to LimitsTelephone: Deductible Self-Insured Retention (check which) of $ with an Aggregate of $ applies to coverage. Per Occurrence Per Claim(which)NAMED INSUREDAPPLICABILITY. This insurance pertains to the operations, products and/or tenancy of the named insured under all written agreements and permits in force with the City unless checked here  in which case only the following specific agreements and permits with the City are covered:CITY AGREEMENTS/PERMITSTYPE OF INSURANCEOTHER PROVISIONSCOMMERCIAL AUTO POLICYBUSINESS AUTO POLICYOTHERLIMIT OF LIABILITYCLAIMS: Underwriter’s representative for claims pursuant to this insurance.Name: Address: Telephone:()$ per accident, for bodily injury and property damage.In consideration of the premium charged and notwithstanding any inconsistent statement in the policy to which this endorsement is attached or any endorsement now or hereafter attached thereto, insurance company agrees as follows:1.INSURED. The City, its officers, agents, volunteers and employees are included as insureds with regard to liability and defense of suits arising from the operations, products and activities performed by or on behalf of the named insured.7.CONTRIBUTION NOT REQUIRED. As respects: (a) work performed by the named insured for or on behalf of the City; or (b) products sold by the named insured to the City; or (c) premises leased by the named insured from the City, the insurance afforded by this policy shall be primary insurance as respects the City, its officers, agents, employees or volunteers; or stand in an unbroken chain of coverage excess of the named insured’s scheduled underlying primary coverage. In either event, any other insurance maintained by the City, its officers, agents, employees or volunteers shall be in excess of this insurance and shall not contribute with it.8.SEVERABILITY OF INTEREST. This insurance applies separately to each insured against whom claim is made or suit is brought except with respect to the company’s limits of liability. The inclusion of any person or organization as an insured shall not affect any right which such person or organization would have as a claimant if not so included.9.CANCELLATION NOTICE. With respect to the interests of the City, this insurance shall not be canceled, or materially reduced in coverage or limits except after thirty (30) days prior written notice by receipted delivery has been given to the City.10.PROVISIONS REGARDING THE INSURED’S DUTIES. Any failure to comply with reporting provisions of the policy or breaches or violations of warranties shall not affect coverage provided to the City, its officers, agents, employees or volunteers.11.SCOPE OF COVERAGE. This policy, if primary, affords coverage at least as broad as:a.Insurance Services Office Automobile Liability Coverage, “occurrence” form CA0001, code ("any auto"); orb.If excess, affords coverage which is at least as broad as the primary insurance form referenced in the preceding section (1).Except as stated above nothing herein shall be held to waive, alter or extend any of the limits, conditions, agreements or exclusions of the policy to which this endorsement is attached.ENDORSEMENT HOLDERCITY OF OXNARDAttn: Insurance Compliance Reference No._______P.O. Box 100085 – OX Duluth, GA 30096Via Email: [email protected] Fax: 678-259-1007AUTHORIZED REPRESENTATIVE Broker/Agent Underwriter  I (print/type name), warrant that I have authority to bind the above-mentioned insurance company and by my signature hereon do so bind this company to this endorsement.Signature (original signature required)Telephone: ( ) Date Signed Rev. 7/6/2022INS-A.doc 61 EXHIBIT 1
City of Oxnard Whistleblower Hotline Policy

WHISTLEBLOWER PROTECTION
The City will take all appropriate steps to thoroughly evaluate any allegations of improper governmental action that are brought to its attention. N o City official or employee shall take retaliatory action against any employee or member of the public w ho, based on a good faith belief, has m ade a complaint or allegation concerning improper governmental action. Any individual who files a complaint may elect to have their identity kept confidential t o the extent pe rmitted by law unless the employee wa ives confidentiality in writing. The City shall establish a Whistleblower Hotline in order to receive and investigate allegations of possible City Fraud, Waste, and Abuse. This policy reflects the City's ongoing commitment to support open, ethical, accountable, a nd transparent l ocal g overnment.

Purpose
It is the purpose of this policy to 1) encourage employees and members of the public to report inform ation concerning any allegedly improper governmental a ction or subsequent r etaliation by the City's officers or employees by providing them protection against r etaliation, and 2) reinforce the expected values and behaviors of City of ficials and employees because of their role as guardians of the public trust a nd resources.

Procedures
The following procedures aim to ensure accountability by creating a consistent and logical method for receiving and tracking allegations received through the W histleblower Hotline. T hese procedures describe how the Internal Auditor a nd others involved in the reporting process will handle thes e allegations.

Additionally, the procedures lay o ut a risk-based approach for us ing the Internal Auditor's limited resources to in vestigate the a llegations that could place the City of Oxnard at t he greatest risk.

Receiving Allegations
City staff or members of the public may submit allegations by either calling the Whistleblower Hotline's toll-free number, 1-***-***-****, or by completing the online form located at https://www.**********. In addition, individuals may also submit allegations directly to the Internal Auditor. Any individual who
files a complaint may elect to have their identity kept confidential. The individual's i dentity will be kept confidential to the extent permitted by law unless the individual waives confidentialit y in writing.

Information can be submitted i n person, over the phone, by voicemail, b y e-mail, or by mail. T he following provides the general procedure for receiving allegations.

In-Person or Phoned-In A/legations
Persons responsible for intake of allegations s hould adhere to the following procedures:

1. Ask about the subject of the allegation to ensure that the complainant is reporting to the correct entity. Determine if the allegation is about a City Department, Employee, Vendor, or Contractor; or if the complaint would fall under another jurisdiction. • If the allegation is not related to City government (for example, it is about a State or County 62 Employee), refer the complainant to other relevant reporting options. See Reporting Options table. Enter the information in the Intake Log with a note about which entity the complainant was referred to.

2. If the allegation is about a City Department, Employee, Vendor, or Contractor, start a conversation with the complainant about the allegation.

3. After obtaining a basic unders tanding of the allegation, if the complainant had not already provided his or her name, ask for their name and contact information. Discuss the complainant's preference about remaining anonymous. Note this information on the Intake Form. Persons receiving allegations may enter notes on paper or directly into the electronic form.

4. After gathering this information, continue the conversation about the allegation. Ask the questions from the Intake Form, if appropriate. However, use your discretion to ask additional questions. The form's questions are meant to be used as a tool to aid the conversation and to solicit possible additional evidence.

5. After completing the conversation, enter/review Intake Form notes and save the file on the Investigations database.

6. Log the allegation information on the Intake Log.

7. Discuss the allegation with appropriate Internal Auditor Staff. Depending on the severity of the allegations, this discussion might need to occur immediately. See Allegations section below. For less serious allegations, discussions of many allegations may take place during periodic whistleblower hotline meetings.

Voicemail Allegations

I. Listen to the voicemail.

2. Log the allegation information on the Intake Log.

3. Complete the Intake Form.

4. If necessary and contact information is available, seek additional information by using any contact information that the complainant provided.

5. If contact is made, update the Intake Form to reflect additional information.

6. Discuss the allegation with appropriate Internal Auditor Staff. Depending on the severity of the allegations, this discussion might need to occur immediately. See Allegations section below. For less serious allegations, discussions of many allegations may take place during periodic whistleblower hotline meetings.

E-mailed or Mailed-In Allegations

I. Read the e-mail or letter.

2. Log the allegation information on the Intake Log.

3. Complete the Intake Form.

4. If necessary and contact information is available, seek additional information by using any contact information that the complainant provided.

5. If contact is made, update the Intake Form to reflect additional information.

Screening for Merit and Relevance

The Whistleblower Hotline is open to the public at large. As such, it welcomes an expansive range of complaints. Therefore, it is important to consider, during the interview process, how the allegation may 63 relate to waste, fraud, or abuse by the City or its Employees. To do this, intake staff should think broadly about how the provided statements could tie into a related matter. Allegations, from a cursory review, could appear to lack in merit or relevance due to a myriad of reasons. However, upon a thorough and professional evaluation, they may point to an issue that puts the City at risk, which merits further investigation. However, cases that lack merit and relevance, as determined by insubstantial statements, should be documented and closed as 'Dismissed: Does Not Appear to Have Merit' in the Whistleblower Intake Log in order to preserve Internal Auditor resources. Taking these necessary steps protects the integrity of the Whistleblower Hotline and efficiently preserves public resources for matters that have merit and relevance.

Allegations

The Intake Log and Intake Form requires Internal Auditor staff conducting the intake to rate the priority of the complaint using "low," "medium," and "high." This method is to help the Internal Auditor prioritize its investigations by targeting overall risk to the City of Oxnard. Any allegations that are rated "medium" or "high" should be presented to the City's Internal Auditor or relevant Internal Auditor staff as soon as practicable. Those rated "low" can be discussed during periodic hotline discussions. The following provides guidance about rating allegations:

High Priority

Reasons why allegations may be considered high priority include a safety concern, losses to the City of Oxnard for more or equal to $75,000, criminal activity resulting in a loss of at least $400, high-level involvement, collusion of multiple wrongdoers, a major department-wide issue, or need for immediate action to stop a potential major issue. High-priority items should be discussed immediately. In addition, addressing these items could take priority over other investigations and audits - at the Internal Auditor's discretion.

Medium Priority

Allegations in this category could include a loss to the City of Oxnard for more or equal to $25,000, abuse of authority, medium to low-level employee involvement, minor department-wide issues, or patterns of small problems that could become serious in the aggregate.

Low Priority

Allegations in this category could include a loss to the City of less than $25,000, isolated instances of time abuse, wasteful practices that would lead to limited gains in efficiencies if corrected, or allegations that lack credibility and evidence. The Internal Auditor would aim to investigate items in this list, but may not do so because of limited resources or if the complaint is insubstantial due to a lack of sufficient information to warrant an investigation. However, if the same or similar issues were reported multiple times, low priority items may become more of a priority.

Allegations Covered By the Internal Auditor

The hotline is designed to promote good government by providing City employees and members of the public with a way to report allegations of fraud, waste, and abuse.

In 2009, State Law went into effect that enabled local government auditors to establish whistleblower hotlines and to provide whistleblower protections. Local auditors are authorized under California 64 Government Code Section 53087.6 to create whistleblower hotlines with the approval of their respective legislative bodies.

The California Government Code defines "fraud, waste, or abuse" in this context as an activity by a local government or employee "that is in violation of any local, state, or federal law or regulation relating to corruption, malfeasance, bribery, theft of government property, fraudulent claims, fraud, coercion, conversion, malicious prosecution, misuse of government property, or willful omission to perform duty, is economically wasteful, or involves gross misconduct."

The following further defines fraud, waste, and abuse:

Fraud-- The Association of Certified Fraud Examiners defines occupational fraud as ''the use of one's occupation for personal enrichment through the deliberate misuse or misapplication of the employing organization's resources or assets."

Some examples of possible fraud include theft of City funds or property, accepting or soliciting a bribe or kickback, falsifying payroll information, falsifying financial records to hide theft, submitting a false voucher, or using city property for non-City business.

Waste - Waste can be intentional or unintentional and can involve unnecessary or extravagant City expenditures or misuse of City resources.

Abuse - This is the use of an employee's position in the City to obtain personal gain for that employee or for someone else like a family member or friend.

The above definitions are meant to provide guidance, and are not meant to cover all types of allegations that will be investigated.

Additional Definitions
Employee means anyone employed by the City, whether in a permanent or temporary position, including full-time, part-time and intermittent workers. It also includes volunteers and members of appointed boards or commissions, whether or not paid.

Good faith belief means an honest and reasonable belief based on personal knowledge.

Improper governmental action means any activity by a local agency or employee that is undertaken in the performance of the employee's official duties, including activities deemed to be outside the scope of his or her employment, that is in violation of any local, state, or federal law or regulation relating to corruption, malfeasance, bribery, theft of government property, fraudulent claims, fraud, coercion, conversion, malicious prosecution, misuse of government property, or willful omission to perform duty, is economically wasteful, or involves gross misconduct.

Retaliatory action means any adverse change in an employee's employment status or the terms and conditions of employment resulting from an employee's complaint or allegation ofan improper governmental action based on good faith belief.
65 Allegations Covered by Other City Offices
Some allegations are more appropriately investigated by other City Departments. The intent of establishing a whistleblower hotline is not to replace or limit other reporting options. Specifically, many Human Resources related issues should still be reported to the appropriate Human Resources staff. For example, labor grievances, discrimination allegations, and workers' compensation claims should be reported under the City's current procedures. Also, some callers may want to report legal issues to the City Attorney's Office, or code enforcement issues to the Development Services Department. As appropriate, the Internal Auditor will refer reporters to other City departments. However, it may also be appropriate for Internal Auditor staff to gather initial information in these areas to better understand the issues involved.

Internal Referrals Reporting Options:

Human Resources Department for workers' compensation information, union grievance procedures, and environmental health and safety programs like OSHA and DOT compliance:
805-385-7590
http://hr.cityofoxnard.org/l1

Financial Resources - Risk Management for liability claims:
805-385-7475
http://finance.cityofoxnard.org/8/

City Attorney:
805-385-7483
http://cityattorney.cityofoxnard .org/l

Code Compliance Division for neighborhood code, housing and dangerous buildings, business compliance, landscape requirements, rental house standards, and anti -graffiti:
805-385-7940
http://developmentservices.cityofoxnard.org/Uploads/code/

Police for non-emergencies:
805-385-7600
https://www.oxnardpd.org/
66 Reporting Options for Allegations Covered by Non-City Agencies

Jurisdiction
County of Ventura
Organization
County Auditor-
Controller
Reporting
Audit Fraud Hotline
Methods
805-644-6019

State of California

Consumer Complaints
Against a Business

Bureau of State Audits

California Office of the
Attorney General
Audit Fraud Hotline/ County of Ventura/
800 South Victoria/
Ventura, CA 93009-1540
Whistleblower Hotline 800-952-5665
Investigations/
Bureau of State Audits/
555 Capitol Mall, Suite 300/
Oxnard, CA 95814
http://www.bsa.ca.gov/hotline/filecomp
Comment/ Complaint https://oag.ca.gov/contact/
Form consumer-complaint-
against-business-or-
company
Consumer Complaints
Against a Business

California Attorneys
Better Business Bureau Complaints https://www.bbb.org/cons umer-complaints/file-a-
complaint/get-started
State Bar of California Complaints 800-843-9053
http://www.calbar.ca.gov/Attorneys/LawyerRegulation/FilingaComplaint.aspx

California Judges Commission on Judicial
Performance
Complaints 415-557-1200
http://cjp.ca.gov/file_a_complaint.htm
67 Special Circumstances
I. The Internal Auditor may receive allegations about elected officials. As the Internal Auditor does not generally have the authority to audit the City Council without their request to be audited, allegations involving these officials shall be discussed with the Internal Auditor immediately. The Internal Auditor and other City officials, if necessary, will discuss how to evaluate these types of allegations.

2. Additionally, allegations may be received about members of the Internal Auditor's staff. If such allegations occur, those receiving the allegations should report them to the Internal Auditor immediately. The Internal Auditor and any other Internal Auditor staff who become aware of the complaint will evaluate the allegation, possibly with the advice of other City staff and officials, to determine if an investigation shall be conducted by the City or by an outside entity. The Internal Auditor's staff is expected to keep the allegation confidential and not inform the individual who is the subject of the allegation. If the complaint is about the designated Internal Auditor, the individual receiving the allegation should discuss it with another staff member and possibly seek guidance from City staff or officials to determine how to proceed.

Periodic Reporting
The Internal Auditor shall, at least every six months, report to the City Council on the allegations received through the Whistleblower Hotline, including the priority assigned and the status or disposition of each reported allegation.

Contact Information for the Internal Auditor Appointed by the Oxnard City Council:

To be determined within three weeks of contract approval by the City Council. 68 Professional Services Agreement for
Whistleblower Hotline Services
Shiri Klima, Deputy City Manager
City Manager’s Office
October 25, 2022
Finance and Governance Committee
Background 2
• June 1, 2021 - City Council approved a third amendment to extend a consulting services agreement (No. A-7986) with Price Page and Company for whistleblower hotline services
• June 6, 2022 - City staff was notified Price Page and Company would not be able to continue with the existing contract to monitor the whistleblower program due to capacity constraints
• August 22, 2022 - the City solicited an RFP for whistleblower hotline consultant services. The City’s evaluation committee selected Syntrio, Inc. and submitted a letter of intent award on September 19, 2022
69 Whistleblower Hotline Services
● The whistleblower hotline services provided by Syntrio include:
➢ Dedicated North American toll-free number & all usage fees (Syntrio can port the existing City number over to reach the Syntrio call center); ➢ 10 standard reporting categories;
➢ 6 authorized reviewers within the City who will have access to review specific report categories such as fraud, theft and harassment;
➢ Unlimited number of reports through multiple reporting channels (Web, Live Agent, Voicemail);
➢ 24/7/365 reviewer access to the ClearView Connects™ Case Management System to search for, sort, manage, and generate reports; ➢ Complete implementation of the organization’s profile into the ClearView system;
➢ Virtual dialogue capability allowing complainants to anonymously provide responses to the Reviewers’ questions and comments; and ➢ Reviewer training via webinar prior to the official Go Live date. 3 Whistleblower Hotline Services
• Syntrio will forward complaints related to HR or anything other than potential fraud, waste and abuse to the appropriate departments.
• All complaints related to potential fraud, waste and abuse will be sent directly to Vasquez, the City's internal auditor, who will filter the complaints in accordance with the City's Whistleblower Hotline Policy.
• Vasquez will review the complaint for priority according to the following definitions from the City's policy:

2. Medium Priority: Allegations in this category could include a loss to the City of Oxnard for more or equal to $25,000, abuse of authority, medium to low-level employee involvement, minor department-wide issues, or patterns of small problems that could become serious in the aggregate.

3. Low Priority: Allegations in this category could include a loss to the City of less than $25,000, isolated instances of time abuse, wasteful practices that would lead to limited gains in efficiencies if corrected, or allegations that lack credibility and evidence. However, if the same or similar issues were reported multiple times, low priority items may become more of a priority. 4 70
Whistleblower Hotline Services
• The Internal Auditor will keep a running list, shared with the Chair of the Finance and Governance Committee, City
Manager's office, and the City Attorney's office of the complaints as they are received.
• The Internal Auditor immediately investigates all high priority complaints and discuss the prioritization of investigating medium and low priority complaints.
• Staff from the City Manager's or City Attorney's office will present a summary of the whistleblower complaints to the Committee at least every six months, and the Internal Auditor will present investigative findings with recommendations as they occur to the Committee and Council.
5 Financial Impact
• Funding in the General Fund Non-Departmental professional contract (Account 101-1001-801.-82-09) in Fiscal Year 2022-23 to cover the estimated costs for the remainder of the current fiscal year.
• Future years costs will be included in the respective budget of each Fiscal Year (2023-24, 2024-25 and 2025-26).
6 Agreement Term
(Calendar Year) 2022 & 2023 2024 2025 2026 2027 Total
Agreement
Annual
Subscription Fee $6,000 $6,000 $6,000 $6,250 $6,250 $30,500 71 Recommendation
That the Finance and Governance Committee recommend
City Council approve and authorize the execution of
Agreement No. A-8501 with Syntrio, Inc. in the amount of $30,500.00 for a duration of five years to provide
whistleblower hotline services.
7 End of Presentation
72 FINANCE AND GOVERNANCE COMMITTEE

AGENDA REPORT

REPORTS
AGENDA ITEM NO. D.4

DATE: October 25, 2022

TO: Finance & Governance Committee

FROM: Betsy George, Chief Financial Officer, (805) 200-5400, [email protected]

SUBJECT: Accounting and Financial Reporting Risk Assessment Update. (10 minutes)

RECOMMENDATION

That the Finance and Governance Committee receive the Risk Assessment Update regarding accounting and financial reporting as part of the Internal Control Integrated Framework pursuant to City of Oxnard Finance Policy (FPOL) 1.05, and recommend staff to forward the presentation to City Council.

Please click the following link to view the required Measure M pre-recorded presentation video: https://youtu.be/k9lNw-98efs

BACKGROUND

The City’s annual audit for Fiscal Year (FY) 2014-15 produced 111 single-audit findings. One finding identified that risk assessments need to be performed. The finding specified two types: (i) risk assessment related to accounting and financial reporting, and (ii) fraud management risk assessment.

In response to the finding, the City engaged Price Paige as Internal Auditors to complete a fraud risk assessment and to monitor operation of controls in high priority areas. These detailed reviews by external consultants were supplemented by the work of new and better trained staff across the City who identified and remediated additional issues that affected operating, reporting, and compliance objectives. In December 2021, the City completed the adoption of eight Internal Control Integrated Framework (ICIF) policies that are aimed at strengthening and improving the organization’s overall control and operating environment. Financial Policy (FPOL) 1.05 City Council’s Risk Assessment Responsibilities established that the City Council ensures that risk assessments are performed. In September and November 2021, the Finance and Governance Committee received training from the City’s Independent Auditor, Eadie + Payne, in internal controls, compliance, and risk management.

During 2022, revisions to policies and procedures and training on the revised policies and procedures were conducted in parallel with the implementation of the City’s new ERP system and the framework and plan for a targeted risk assessment for FY 22-23 were created. The targeted risk assessment is designed to focus on maintaining existing internal controls, including those controls that were put into place as a result of previous audit findings. The targeted risk assessment focuses on the following areas: Purchasing (including Vendor Master Maintenance and Purchasing Cards), Accounts Receivable / General Billing, General Ledger, Accounts Payable, Capital Assets, and Grants.

The FY 22-23 targeted risk assessment is already underway. Risk and Control Matrices (RCM) and Control 73 Self Assessment Questionnaires have been drafted. The next step is to conduct interviews with departments to gather responses to the questionnaires. Questionnaire responses will factor into risk ratings for each process and will drive control testing. Staff plans to return to the Finance and Governance Committee in the fall of 2023 to report the FY 22-23 targeted risk assessment results.

For FY 23-24 there is a plan to expand the risk assessment process universe to cover all City processes and perform a more comprehensive risk assessment. The comprehensive risk assessment will include process walkthroughs with staff that oversee the processes, updating (or creating, if none exists) process narratives that document the process and the controls embedded into those processes. This project will remain in-house. Staff anticipates reporting on the status of the FY 23-24 comprehensive risk assessment in the fall of 2023 during the City’s annual Risk Assessment Update.

STRATEGIC PRIORITIES

FINANCIAL IMPACT

There is no financial impact.

Prepared by: Jennifer Hiraoka, Senior Manager Internal Controls

ATTACHMENTS

1. Accounting and Financial Reporting Risk Assessment Update Presentation 74 Accounting and Financial Reporting Risk Assessment Update Presentation
Presentation to Finance & Governance Committee
October 25, 2022
Presented by: Jennifer Hiraoka , Senior Manager Internal Controls

75 That the Finance and Governance Committee receive the Risk Assessment Update regarding accounting and financial reporting as part of the Internal Control Integrated Framework pursuant to the City of Oxnard Finance Policy (FPOL) 1.05, and recommend staff forward the presentation to City Council.

Recommendation 2
76 OVERVIEW
• In December 2021, the City of Oxnard completed the adoption of 8 Internal Control Integrated Framework (ICIF) policies, which are aimed at strengthening and improving the organization’s overall control and operating environment
• Finance Policy (FPOL) 1.05 City Council’s Risk Assessment Responsibilities established that the City Council ensures that risk assessments are performed

OBJECTIVES
• To communicate details of the City’s plan for a targeted risk assessment for FY22-23 and next steps

AGENDA
• Review what a risk assessment is and why it’s needed
• Present overall timeline (targeted risk assessment FY 22-23, comprehensive risk assessment FY 23-24) • Present targeted risk assessment objectives
• Update status of targeted risk assessment and discuss next steps

Overview, Objectives and Agenda 3
77 • A risk assessment identifies and analyzes the risks facing the City as it seeks to achieve its objectives. This assessment provides the basis for prioritizing and developing appropriate internal controls to eliminate or reduce risks.
• Financial Policy (FPOL) 1.05 City Council’s Risk Assessment Responsibilities established that the City Council ensures that risk assessments are performed. • The City’s annual audit for FY 2014-15 produced an audit finding that risk assessments need to be performed.
• Fraud Risk Assessment
• Accounting and Financial Reporting Risk Assessment
• In response to the finding the City engaged consultants to perform the following:
• Fraud Risk Assessment
• Detailed reviews of reporting and compliance risks of high priority areas

Refresher - What is a risk assessment and why is it needed? 4 With the implementation of a new ERP system, it is important to maintain internal controls, especially those put into place as a result of a previous audit finding. 78 The Targeted Risk Assessment Lifecycle FY 22-23 (for FY ended June 30, 2023) 5 Planning
• Define scope of
assessment
• Identify
processes
• Develop plan
timeline
• Review and
finalize scoping
plan
Documentation
Development
• Develop Risk and
Control Matrices
• Identify key
controls
• Develop Control
Self Assessment
Questionnaires
• Assign risk rating

Control Testing
• Conduct
interviews with
Departments to
gather responses
to Self Control
Assessment
Questionnaires
• Develop test plan
• Test key controls
• Conclude on
control
effectiveness
Review
Assessment
Results
• Review and
finalize issues
identified
• Identify
significant issues
requiring a
Remediation Plan
Report Results and
Remediation Plan
(if necessary)
• Work with
Departments to
create a
Remediation Plan
• Prepare
presentation to
report results
June ‘22 July – Oct ‘22 Oct ‘22 – March ‘23 April - June ‘23 July – Oct ‘23 Start full Risk Assessment in May 2023 for FY 23-24 Risk Assessment 79 The Comprehensive Risk Assessment Lifecycle FY 23-24 (for FY ended June 30, 2024) 6 Planning
• Expand Risk
Assessment
Process
Universe
• Develop Risk
and Control
Matrices for new
processes
• Review and
finalize Risk
Assessment
Process
Universe
Documentation
Development
• Assign risk rating
• Identify processes
and plan timeline for
Quarterly Risk
Assessment
Activities
• Perform Process
Walkthroughs to
update/create
Process Narratives
• Identify key controls
• Develop Control Self
Assessment
Questionnaires

Control Testing
• Conduct interviews
with Departments to
gather responses to
Self Control
Assessment
Questionnaires
• Develop test plan
• Test key controls
• Conclude on control
effectiveness
Review
Assessment
Results
• Review and
finalize issues
identified
• Identify
significant issues
requiring a
Remediation Plan
Report Results and
Remediation Plan
(if necessary)
• Work with
Departments to
create a
Remediation Plan
• Prepare
presentation to
report results
May - June ‘23 June – Oct ‘23 Oct ‘23 – March ‘24 April - June ‘24 July – Oct ‘24 Start full Risk Assessment in May 2023 for FY 23-24 Risk Assessment 80 The targeted risk assessment primary objective is to ensure the City is maintaining internal controls
7 • To establish the foundation for our risk assessment, we reviewed the processes that are impacted by the ERP implementation
• Purchasing (including Vendor Master Maintenance and Purchasing Cards) • Accounts Receivable / General Billing
• General Ledger
• Accounts Payable
• Capital Assets
• Grants
• To verify that the revised policies, procedures and forms include controls to mitigate the risks inherent in the processes and to assess whether controls identified through prior audit findings are still being performed, we created a Risk and Controls Matrix (RCM)
• Through testing - assess control effectiveness

81 What is the status of the targeted risk assessment? 8 Planning
• Define scope of
assessment
• Identify
processes and
plan timeline
• Review and
finalize scoping
plan
Documentation
Development
• Develop Risk and
Control Matrices
• Evaluate process
based on
Department and
Department risk
• Identify key
controls
• Develop Control
Self Assessment
Questionnaires

Finance & Governance CommitteeOctober 25, 2022

Finance & Governance Committee
October 25, 2022