FIN:120-21\jp\H:\COMMON\ADFLR\Finance Audit Committee\Summary Notes\2026 FIN 120-21\01 13 26 Finance Audit Committee Notes.docx
Finance/Audit Committee Special Meeting
Tuesday, January 13, 2026 – 4:00 PM
City Manager’s Conference Room
Summary Notes
1. Call to Order – The meeting was called to order at 4:01 p.m.
2. Roll Call: Committee Members present: Councilmember Al Adam and Councilmember Tie Gutierrez . Also present: City Manager Andrew P. Powers, City Attorney Tracy Noonan, Assistant City Manager Ingrid Hardy, Deputy City Manager Akbar Alikhan, Finance Director Jaime Boscarino, Deputy Finance Director Carrie Matson, Assistant to the City Manager Ryan Roman, Budget Officer Tara Tosatto, City Auditor Earl Garland, Accounting Supervisor Caressa Gomez, Office Supervisor Julie Prince, Sr Financial Analyst Miguel Chavez, and Gardenya Duran, Partner of Rogers, Anderson, Malody, & Scott, LLP (RAMS)
3. Public Comments – None.
4. Internal Audit Review – City Auditor Earl Garland discussed his role as the City Auditor, reviewed the types of internal and external audits the City performs, discussed a recap of City audits over the last year, and presented his FY 2025-26 Audit Plan.
5. Presentation of Fiscal Year 202 4-25 Financial Reports – Finance Director Jaime Boscarino presented an overview of the City’s FY 202 4-25 financials, noting the City remains in overall good financial standing.
6. Agreed Upon Procedures Audit – Finance Director Jaime Boscarino reviewed completed Agreed Upon Procedures (AUP) and presented potential areas for future audit consideration. The Committee members may select one or two AUP audits for calendar year 2026.
7. Overview and Results of Annual Citywide Audit – Gardenya Duran, Partner of RAMS the City’s external audit partner, presented the City’s annual audit results. RAMS issued an Unmodified Opinion on the Financial Statements for fiscal year ending June 30, 2025, identified no deficiencies in internal controls, and reported no audit findings.
8. Next meeting date to be determined.
9. Adjournment – The meeting adjourned at 4:45 p.m.