Council Audit Committee
City of Stockton
Meeting Agenda - Final
Council Audit Committee
Jason Lee, Chair
Michele Padilla, Vice Chair
Michael Blower, Member
Mario Enríquez, Alternate Member
Council Chamber - City Hall, 425 N. El Dorado
Street, Stockton CA
1:30 PMWednesday, February 18, 2026
1. CALL TO ORDER/ROLL CALL
2. PUBLIC COMMENT*
3. ITEM(S) FOR DISCUSSION
3.1 26-0176 UPDATE REGARDING OPTIC/BUDGET INVESTIGATION Recommended Action: RECOMMENDATION
Receive a status update on the Audit Committee directed investigation regarding the FY 2025-2026 budget submission relating to the budget authorization for the Office of Performance Data Analytics and the restructuring and utilization of authorized funding for the Office of Public Transparency Information Communications.
Department: City Attorney
3.2 26-0178 UPDATE ON FISCAL YEAR 2025-26 BUDGET BOOK
Recommended Action: RECOMMENDATION
Informational only.
Department: Administrative Services
3.3 26-0179 STATUS UPDATE ON THE INTERNAL AUDITING SERVICES
REQUEST FOR PROPOSALS
Recommended Action: RECOMMENDATION
Informational only.
Department: City Manager
Attachment A - Internal Auditing Services RFPAttachments:
3.4 26-0180 PAYROLL PENALTIES
Recommended Action: RECOMMENDATION
Informational item only
February 18, 2026Council Audit Committee Meeting Agenda - Final Department: Human Resources
Attachment A - Payroll PenaltiesAttachments:
3.5 26-0181 PAYROLL VENDORS
Recommended Action: RECOMMENDATION
Informational item only
Department: Human Resources
Attachment A - RGS Memo and Agreement
Attachment B - Robert Half Contract
Attachment C - Robert Half 7.15.2025 City Council Staff Report Attachment D - Robert Half Amendment 1
Attachment E - Robert Half 12.9.2025 City Council Staff Report Attachment F - Robert Half Amendment 3
Attachment G - Robert Half AP Memo to DCM
Attachment H - RH Amendment 2 - Signed Agreement
PowerPoint Presentation
Attachments:
3.6 26-0182 PAYROLL AUDIT REPORTS
Recommended Action: RECOMMENDATION
Informational item only
Department: Human Resources
Attachment A - Staff Report Moss Adams Internal Audit Motion 2021-07-27-1502 FY21-22 Attachment B - Moss Adams Agreement FY 21-22
Attachment C - Audit Committee Moss Adams Internal Audit Plan FY21-22 Attachment D - Moss Adams Payroll Audit Report May 2025 Attachment E - Baker Tilly Contract
Attachment F - Baker Tilly Memo
Attachment G - Baker Tilly Payroll Recommendations_AdminStat Log 24-25 Attachment H - HR and Payroll Separation of Duties
Attachment I – Baker Tilly Payroll Assessment and Process Improvements Attachments:
3.7 26-0184 UPDATE ON COUNCIL DIRECTED REFERRALS
Recommended Action: RECOMMENDATION
Receive a status update on the referrals to the Attorney General, District Attorney's Political Corruption Unit, and the Grand Jury regarding potential charter violations, abuse of authority, and possible misuse of public funds, which were directed by the City Council on November 12, 2025, via Motion 2025-11-12-0301-02.
Department: City Attorney
February 18, 2026Council Audit Committee Meeting Agenda - Final
4. FUTURE ITEMS/COMMITTEE MEMBER COMMENTS
5. ADJOURNMENT
CERTIFICATE OF POSTING
I declare, under penalty of perjury, that I am employed by the City of Stockton and that I caused this agenda to be posted in the City Hall notice case on February 12, 2026 in compliance with the Brown Act.
Katherine Roland, CMC, CPMC
City Clerk
By: ________________________________
Deputy
PUBLIC COMMENT
The City of Stockton invites public comments in multiple forms. You provide your comments by using one of these methods:
1. Email - you may email your comments to [email protected]
2. Voicemail - you can leave a voice message by dialing (209) 937-8459.
3. In-Person Comments - a) Speakers must submit "request to speak cards" to the Clerk prior to the Public Comment portion of the agenda. No speaker cards will be accepted after the close of Public Comment. b) Address only issues over which the meeting body has jurisdiction. c) The time limit for public comment is at the discretion of the presiding officer and shall be set at the start of the meeting. Donating time is not authorized. d) Your time will be displayed on the speaker podium for convenience. *All written and voicemail public comments received by the Clerk's Office 90 minutes prior to the meeting start time will be forwarded to the meeting body members as correspondence and attached the minutes. All comments received after that time will be forwarded as correspondence the following business day. Written and voicemail comments will not be read into the record.
All proceedings are conducted in English. The City of Stockton does not furnish language interpreters and, if one is needed, it shall be the responsibility of the person needing one.
In accordance with the Americans With Disabilities Act and California Law, it is the policy of the City of Stockton to offer its public programs, services and meetings in a manner that is readily accessible to everyone, including those with disabilities. If you are a person with a disability and require a copy of a public hearing notice, or an agenda and/or agenda packet in an appropriate alternative format; or if you require other accommodation, please contact the Office of the City Clerk located at 425 North El Dorado Street, Stockton, California 95202 during normal business hours or by calling (209) 937-8458, at least 5 days in advance of the hearing/meeting. Advance notification within this guideline will enable the City/Agency to make reasonable arrangements to ensure accessibility.
Materials related to an item on this agenda submitted to City Council after distribution of the agenda packet are available for public inspection in the City Clerk's Office at 425 North El Dorado Street, Stockton, California 95202, during normal business hours. Such documents are also available on the City's website at www.stocktongov.com subject to staff's ability to post the documents before the meeting.
February 18, 2026Council Audit Committee Meeting Agenda - Final