CITY O
F SUNNYVALE
Independent Accountant’s Report
on Applying Agreed Upon Procedures Related to
Fiscal Administration of Public Funds
For the Period from January 1, 2022 through
September 30, 2022 and on May 31, 2022
Attachment 3
www.mgocpa.com
Macias Gini & O’Connell LLP
2121 N. California Boulevard, Suite 750
Walnut Creek, CA 94596
1 Independent Accountant’s Report
On Applying Agreed-Upon Procedures Related to
Fiscal Administration of Public Funds
Honorable Mayor and Members
of the City Council
Sunnyvale, California
We have performed the procedures enumerated below on the fiscal administration of public funds of the City of Sunnyvale, California (City), for the period from January 1, 2022 through September 30, 2022 and on May 31, 2022. The City’s management is responsible for the f iscal administration of public funds for the period from January 1, 2022 through September 30, 2022 and on May 31, 2022.
The City has agreed to and acknowledged that the procedures per formed are appropriate to meet the intended purpose of assisting the City in evaluating its custod y and control of the City’s public funds pursuant to Article XIII Fiscal Administration, Section 1318 In dependent Audit of the City Charter. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.
SCOPE
At the request of management of the City’s Department of Finance, we applied the agreed-upon procedures to the following areas:
Sunnyvale Sunken Gardens Golf Course (Sunken Garden) Cash Regis ters
Sunnyvale Public Librar
y (Library) Cash Register
Expenses Reimbursement Reports – Policies and Procedures
PROCEDURES
The procedures and associated findings are as follows:
Sunnyvale Sunken Gardens Golf Course Cash Registers
We perfor
med a surprise cash count at the Sunken Garden on May 31, 2022.
1. We observed the cash count for the Sunken Garden’s cash registers and agreed the cash amount to th e total of the st
artup funds and the balance reported on the cash register report.
Finding: No
exceptions were found as a result of applying the procedure.
2. We
observed the cash count for the change fund in the safe and agreed the total count for the c hange fund t
o the reconciled amount provided by the City.
Finding: The counted amount totaled to $1,566.55 and the reconciled amount provided by the City was $700,
resulting in a difference of $866.55. Also, we observed that the employee did not lock the safe after the count.
Attachment 3
2 City’s Response: The City agreed with the finding.
Recommendation: We recommend that employees be reminded of and follow the City’s cash handling procedures, and that supervisory level staff routinely review and reconcile cash to identify and resolve variances in a timely manner to ensure the proper reporting of cash balances. Furthermore, the City should establish a policy to ensure that safes should be locked at all times except for specific circumstances and situations in accordance with the City’s policy.
3. We reviewed the cash receipt reconciliation for the previous day and compared the cash receipts to the corresponding deposit slips for each register.
Finding: No
exceptions were found as a result of applying the procedure.
4. We
compared the total cash count for the startup fund and the c hange fund in the safe to the am ount reported in the City’s gene
ral ledger.
Finding: No exceptions were found as a result of applying the procedure.
Sunnyvale Public Library Cash Register
We perfor
med a surprise cash count at the Library on May 31, 2022.
1. We observed the cash count for the Library’s cash register and agreed the cash amount to the total of the startup funds and the balance reported on the cash register report.
Finding: No exceptions were found as a result of applying the procedure.
2. We
observed the cash count for the change fund in the safe and agreed the total count for the c hange fund t
o the reconciled amount provided by the City.
Finding: No exceptions were found as a result of applying the procedure.
3. We reviewed the cash recei
pt reconciliation for the previous day and compared the cash receipts to the corresponding deposit slips for each register.
Finding: No
exceptions were found as a result of applying the procedure.
4. We
compared the total cash count for the startup fund and the c hange fund in the safe to the am ount reported in the City’s gene
ral ledger.
Finding: No exceptions were found as a result of applying the procedure.
Expenses Rei
mbursement Reports – Policies and Procedures
We
haphazardly selected a sample of 20 expenses reimbursement r eports for the period from January 1, 2022 to September 30, 2022 and performed the following procedures:
1. We verified that employee provided supporting documents such as invoices for each expenses item.
Finding: No exceptions were found as a result of applying the procedure .
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3 2. We verified that the employee’s expenses were reviewed and approved by the employee’s supervisor.
Finding: No exceptions were found as a result of applying the procedure.
3. We
verified that the employee’s expenses were reviewed and appr oved by the City’s Department of Finance staff.
Finding: No exceptions were found as a result of applying the procedure.
We
were engaged by the City to perform this agreed-upon procedu res engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, r espectively, the fiscal administration of public funds for the period from January 1, 2022 through Septem ber 30, 2022 and on May 31, 2022.
Accordingly, we do not express such an opinion or conclusion. H ad we performed additional procedures, other matters might have come to our attention that would have been reported to you.
We are required to be independent of the City and to meet our o ther ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.
This report is intended solely for the information and use of M ayor, City Council and the City’s management, and is not intended to be and should not be used by anyone other than these specified parties.
This report is a matter of public record and this does not limit the distribution of this report.
Walnut Creek, California
February 23, 2023
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