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From YouTube: Cupertino City Council Meeting - July 19, 2022 (Part 3)
Description
Coverage of the Tuesday, July 19, 2022 Cupertino City Council Meeting (Part 3 of 3).
A
A
C
D
Thank
you.
Well,
I
will
begin
us
with
the
fiscal
policy
inventory
and
gaap
analysis,
so
starting
on
page
one
of
the
pdf
just
kind
of
going
over.
You
know
what
exactly
was
the
objectives
of
this
report.
We
were
determining
whether
fiscal
areas
were
adequately
covered
by
comprehensive
current
policy
procedures.
D
Second,
we
looked
at
a
policy
procedure
gap
analysis,
so
we
assessed
the
current
content
of
each
area
identified
for
potential
gaps
in
coverage
we
assessed
if
there
was
any
existing
policy
and
procedure
documents
for
opportunities
for
improvement
and
also
you
know
overall
content.
You
know
the
flow
and
structure
of
these
policy
and
procedures
if
they
really
incorporated
best
practices
and
had
internal
controls
implemented
throughout
the
policies.
D
D
Thank
you.
So,
going
back
to
page
two
of
the
pdf
of
the
report,
you
know
we
are
identifying
the
risk
level
with
the
recommended
phase
or
timing
of
when
the
city
should
be.
You
know,
implementing
these
changes
or
you
know,
updates
to
the
policies
and
procedures,
and
then
you
know
kind
of
going
above
that
table.
We
talked
about
the
full
major
or
minor
gap
which
is
really
how
we
identified
the
policies.
D
You
know
throughout
the
fiscal.
You
know
the
physical
area
for
the
city,
so
full
gap,
meaning
that
there
really
was
no
area.
There
was
no
existing
documents
in
that
area
major
gap
there
might
be
some
policy
and
procedures,
but
there
was
really
major
gaps.
So
there
was
major
internal
deficiencies
in
that
area
and.
A
Chelsea
I
apologize
for
interrupting
I'm
going
to
go
ahead
and
share
my
screen
and
I
think
the
table
that
you're
referencing
is
probably
useful,
I'll
go
ahead
and
indicate
first,
the
the
the
initial
key.
If
you
will
on
page
two,
so
you're
talking
great.
Thank
you
so
much
so.
The
high
risk,
medium
risk
and
low
risk
is.
D
Absolutely
yeah
wonderful,
so
we
were
really
going
over.
You
know
and
if
you
go
a
little
above
that
mayor
paul
there's,
I
was
talking
about
the
gaps
identified.
So
this
was
the
major
you
know
area
of
our
report,
how
we
identified
it.
There
was
a
full
gap,
a
major
gap,
a
minor
gap
or
an
updated
gap
right.
So
you
know
this
really
helped
us
prioritize.
A
D
You
know
analysis
analysis
on
what
was
currently
present
in
those
procedures
and
how
they
could
really
expand
and
develop
to
make
a
full
policy
procedure
in
each
of
these
areas.
So
hopefully,
with
our
recommendations
in
the
prioritization
of
the
policies
and
procedures,
the
city
can
help
implement
these
policies
and
procedures
in
a
timely
fashion.
A
D
F
A
Wonderful,
so,
let's
per
our
usual
practice,
go
to
our
members
of
the
public.
Again,
this
is
item
number
31..
If
you
have
any
comments
on
the
item,
please
feel
free
to
raise
your
hand,
you
can
speak
on
zoom
by
raising
your
hand
or
you
can
go
ahead
and
fill
out
a
blue
card
if
you're
live
or
send
an
email
to
cityclerk
cupertino.org.
A
I
think
I
see
one
hand
raised,
but
that's
from
our
oh,
so
jean
badour,
you
have
a
hand
raised
so
welcome.
Gene
I'll
remind
every
member
of
the
public
that,
if
you
want
to
speak,
please
speak,
please
raise
your
hand
and
zoom
or
email
city
clerk
at
coopertontino.org
or
fill
out
a
blue
card
during
the
time
that
gene
is
speaking,
welcome,
gene.
G
G
G
G
A
H
A
I
A
Thank
you
lisa,
and
we
will
go
ahead
and
bring
this
back
to
council
and
so
I'll
remind
everyone
of
the
order
of
our
questions
and
motion
making
and
deliberation.
It
will
be
in
that
order
if
you
have
any
clarifying
questions
of
either
our
consultants
from
moss
adams
or
staff.
Please
ask
them
at
this
point
and
then
once
council
has
asked
its
questions
I'll
go
ahead
and
ask
for
a
motion
from
the
diocese
so
that
we
can
commence
deliberation
on
this
item.
A
B
I
don't
really
have
a
technical
question.
I
have
something
that
you
know
question
that
will
kind
of
help
me
to
kind
of
understand
where
we're
at.
Of
course,
your
your
findings
are
very
important
to
us
and
we
want
to
improve
so
your
findings
are
going
to
help
to
to
drive
that,
but
in
order
to
kind
of
keep
things
in
perspective
to
me,
I
mean
you're
doing
this
for
a
lot
of
different
cities.
B
B
B
D
Yes,
thank
you.
That's
a
great
question.
You
know
I
when
I
think
about
when
I
compare
you
to
other
cities,
it
really
is
uncomparable.
You
have
to
think
about.
You
know
your
major
risks
and
where
your,
when
you
look
at
your
financials,
you
know
what
are
the
high
material
items
of
your
financials?
What
are
the
things
that
really
we
need
to
look
at,
and
so
I
think
you
know
looking
at
other
cities,
you're
very
comparable.
D
You
know,
unfortunately,
much
to
my
dismay,
policies
and
procedures.
Sometimes
are
you
know
kind
of
cast
aside,
but
they
are
important
and
you
know
when
you
talk
about.
You
know
how?
What
is
the
city
management
doing
to
make
this
a
high
priority
item
or
you
know,
how
can
we,
what
are
we
doing
to
move
forward
to
make
this?
So
you
know
this
is
recognizable
in
the
future.
D
You
know,
I
can
already
tell
you
that
city
management
has
been
reaching
out
to
our
group,
asking
you
know
for
us
to
review
policies
and
procedures
that
they've
already
made.
You
know
updates
to,
and
you
know
developments
too.
So
I
think
that's
huge,
and
how
does
this
affect
the
city?
So
you
know
really
when
we
think
about
your
external
audit.
D
This
is
something
that
external
auditors
will
look
on
on
a
regular
basis,
so
having
strong
policies
and
procedures
that
show
your
segregation
of
duties
that
show
you
know,
you
know
what
procedures
are
done.
What
reports
are
pulled
at
a
designated
time
are
so
important
and
you
know
having
that
documented
really
shows
your
external
auditors,
you
know,
and
it
really
assures
internal
staff
of
what
their
jobs
are.
So
I
think
you
know
going
forward.
City
management
has
shown
that
this
is
a
priority
and
they're
really
willing
to
make
this.
B
E
D
D
D
Our
task
was
really
looking
at
what
the
city
really
had
on
hand
and
then
making
sure
that
what
they
had
on
hand
addressed.
You
know,
segregation
of
duties,
best
practices.
You
know
that
sort
of
thing
to
make
sure
that
the
city
was
fully
covered
with
a
policy
and
procedure.
That
was
the
scope
of
this
project.
D
D
E
D
So
good
question,
so
you
know
when
you
look
at
grant
management,
for
example.
So
when
you
know
we
base
that
off
of
the
financials,
so
you
know
saying:
okay,
the
city
does
get
grants
and
this
is
something
that
they
need
to
take
in
consideration
with
policies
and
procedures
and
then
based
off
of
our
expertise.
D
You
know
I
hate
to
say
it
everybody,
but
I
used
to
be
an
external
auditor,
so
I
you
know
cpa
external
auditor.
I
do
know
what
needs
to
have
what
those
gaps
need
to
be
filled.
So
if
the
city
has
a
material
balance
in
grants
management,
you
know
based
off
of
best
practices
like
the
gfoa
stuff,
like
that.
D
E
D
D
A
Make
sure
we're
on
track
we
had.
We
do
have
another
five
items:
we're
at
10
19,
almost
10
20..
So
if
you
could
wrap
your
questions
within
the
next
minute
or
two,
then
I'll
go
to
councilmember
way,
I'm
giving
a
little
bit
more
time
for
the
other
council
members
that
are
not
on
the
audit
committee,
because
councilmember
moore
and
myself,
we
have
more
of
an
exposure
to
moss
adams
and
but
to
that
point,
though,
you
know
please,
let's
try
to
be
succinct.
This.
J
A
E
K
So
I'll
answer
that
one
colleen
rosellis,
I'm
a
partner
with
moss
adams
for
the
record
policies
and
procedures
is
a
moderate
to
high
risk
area
we
identified
in
the
risk
assessment.
We
take
an
inventory
of
of
policies
when
we
conduct
our
enterprise
risk
assessments
and
we
identified
that
there
were
quite
a
few
policy
gaps
there.
So
that
was
a
moderate
high-risk
area.
K
A
J
Thank
you,
mayor
paul
and
thank
you
chelsea
for
the
report.
I
I'm
wondering
if
we,
because
this
was
a
summary
report
are,
are
we
or
perhaps
the
audit
committee
able
to
have
a
copy
of
the
the
the
long
form
report
and
the
the
question
is
because
I'd
like
to
see
a
little
bit
more
information,
for
instance
regarding
the
item
marked
inventory,
which
says
full
gap
and
I'm
and
I'm
wondering
what
that
item
actually
entails
and
yeah,
and
also
with
regards
to
grant
management
I'd
like.
J
D
Absolutely
absolutely
so
that's
a
great
question,
you
know.
So
when
we
look
at
the
prioritized
policy
and
procedure
work
plan
which
once
again
is
on
page
four
of
the
pdf
that
was
presented
in
the
agenda.
So
you
know
this
was
all
of
these
different
recommendations
were
presented
and
given
to
city
management.
D
D
These
are
really
internal
policies
and
procedures
that
you
know
the
finance
department
fiscally
is
taking
into
account
when
they
are
doing
the
financial
statements
for
the
city.
So
you
know
when
we
look
at
inventory,
who
is
who
is
recording
what
what
transactions
are
going
through,
what
what
reports
are
being
pulled?
So
this
really
isn't
a
city
council
policy
and
procedure,
but
more
of
an
internal
city
policy
and
procedure
of
how
kind
of
how
the
financials
flow
and
how
they're
made
up
you
know
to
be
represented
to
you
all
in
you
know,
presentation.
J
L
Okay,
thank
you
mayor,
paul,
so
chelsea,
it's
nice
to
meet
you
because
and
and
then
colleen
too,
because
I
wasn't
in
the
audit
company.
So
I
did
not
get
the
chance
to
see
you,
but
I
do
have
want
to
follow
up
with
councilmember
willi's
question.
It
looks
seems
to
me
that
a
lot
you
said
our
city
is
comparable
to
other
cities.
It
looks
like
policy
and
procedures
are
sort
of
sometimes
overlooked
by
its
internal
operations.
Right.
L
D
You
know
that's
a
great
question
and
I
think,
based
off
of
you
know
my
experience
and
the
many
cities
and
counties
and
states
that
I
have
encountered
in
my
career.
I
do
think
that
sometimes
you
know
policy
and
procedures
are
thrown
to
the
wayside.
There's
bigger
fish
to
fry,
you
have
budgets
to
do
what
not,
but
I
have
to
you
know,
highlight
that
really
policies
and
procedures
should
be
an
important
part
of
the
city's
structure.
These
really
help
define
the
segregation
of
duties.
D
L
That's
great
that
really
answers
my
question,
so
this
is
somewhere.
We
need
to
improve,
but
it's
not
we're.
Not
it's
not
unusual
that
this
happens
and
we're
glad
we're
starting
to
do
it
and
follow
up
with
vice
mayor
charles
question.
Well,
we
have
once
we
have
policy
and
procedures
set
in
place
in
this
internal
operations
that
our
city
staff
for
them
to
follow
and
update
it.
You
will
say,
maybe
every
five
years,
every
10
years,
so
it's
something
that
it's
not
the
city
council
approves
that
it's
more
for
internal
operations.
D
Right
so
I
mean,
I
think
I
I
said
this
before
so
city
management
has
already
proactively
come
to
us
and
said
we
are
updating
these
policies
and
procedures,
which
is
a
very
healthy
outlook,
for
you
know,
city
council,
to
look
at.
Sometimes
we
do
these
gap
analysis
and
there's
some
stagnant
water
in
between
you
know
our
presentation
to
you
all
and
when
management
is
finally
able
to
get
around
to
it,
management
wants
to
make
these
policies
and
procedures
happen.
D
K
Yeah,
I
was
just
going
to
confirm
that
I've
worked
with
hundreds
of
cities
and
counties
over
about
20
years
of
this.
While
your
results
aren't
you
know,
it's
not
great,
to
see
gaps
in
policies,
it's
very
very
average,
to
see
gaps
in
policies.
We're
revenue
constrained,
we're
staff
constrained.
You
know,
we've
heard
a
little
bit
about
that
tonight.
K
I
would
also
note
you
know
we
we've
built
in
into
our
internal
audit
work
plan,
a
process
for
us
to
review
draft
policies
from
staff
staffs
very
interested
in
making
sure
policies
are
best
practice
moving
forward.
I
think
that's
a
really
positive
step
and
a
really
good
thing
to
think
about
in
terms
of
really
getting
on
a
good,
consistent,
update
schedule
when
we
have
updated
policies.
Another
benefit,
in
addition
to
compliance,
is
also
holding
your
staff
accountable
right
and
that's
something.
K
That's
been
a
theme,
as
we've
been
working
with
you
all
with
this
idea
of.
We
want
to
make
sure
that
our
staff
are
doing
their
work
at
a
very
high
standard,
and
if
we
don't
have
those
policies
in
place,
then
we're
not
necessarily
able
to
do
that,
because
we
don't
have
any
standards
to
to
work
with.
And
so,
if
we've
got
really
great
policies
in
place,
then
we
can
all
be
assured
that
we're
doing
that
work
and
we
can
build
that
trust
together.
And
I
think
that's
a
really
great
value
and
hoping
that
so.
L
One
last
question
is
I
I
do
know
that
we
have
very.
We
have
excellent
external
audits,
so
does
that
mean
that?
Because
I
was
reading
your
report
very
carefully,
that
is
currently
our
management
answers.
They
are
using
they're,
utilizing
system,
security
and
non-formalized
procedures
for
the
process,
but
the
policy
procedures
are
not
there,
but
they
are
following
certain
industry
standards,
because
I
understand
our
external
goddess
on
finance
department
is
excellent.
C
D
L
Great,
so
that's
what
I'm
trying
to
get
is.
This
is
an
ultimate
goal
is
to
invest
in
making
improvements
and
increase
our
efficiency,
but
it
really
is
not
an
indicator
saying
that
we
have
really
bad
finance
department.
Our
staff
is
not
working
too
part.
I
just
want
to
make
sure
that
we
are
working
to
enhance
the
government,
efficiency
and
effectiveness
of
the
team,
but
we
have
a
really
good
team.
D
Absolutely
I
mean,
and
I
think
that
all
moss
adams
team
can
complement.
You
know
the
people
that
we
work
with
and,
like
I
mentioned
before,
city
management.
You
know
the
finance
department
is
proactively
coming
to
us
multiple
times
a
week
with
policies
and
procedures,
hoping
that
we
can
review
these
and
see
if
we
believe
that
the
recommendations
and
updates
that
they've
made
are
sufficient.
A
Great,
thank
you
very
much
councilman
way
and
as
promised,
I
I
had
a
couple
of
questions
and
then
I'm
going
to
be
going
back
to
council,
member
moore
and
then
vice
mayor
chao.
You
have
your
hand
raised,
but
I
do
want
to
wrap
this
item
in
the
interest
of
time
and
so
we'll
we'll
stop
by
council
member
vice
mayor,
chao's,
hopefully
brief
question
and
then
council,
member
moore,
has
that
follow-up
question
after
after
mine.
A
K
Yeah
I
so
I
think
we
both
well
we're
looking
at
each
other
through
zoom.
Aren't
we
so
I'll
start?
I
think
it
is
it's
one
of
the
very
is
of
the
key
areas
where
you
want
to
have
those
safeguards
in
place
to
hope
that
an
incident
like
this
doesn't
happen
again
right.
So
you
have
strong
policies
and
procedures.
You
train
your
team
on
them.
You
hold
people
accountable
to
those
policies
and
procedures.
K
You
have
preventive
and
detective
internal
controls,
and
all
of
those
things
together
will
help
you
to
have
a
strong
program
that
helps
you
to
identify
anything
that
might
be
kind
of
bubbling
up,
but
also
to
prevent
things
from
happening
in
the
first
place
and
to
create
the
perception
that
perception
is
the
number
one
way
to
prevent
any
fraud
or
future
future
instances
from
occurring
to
create
that
perception
that
we've
got
a
strong
program
in
place
that
folks
aren't
going
to
try
it
in
the
first
place.
Chelsea
is
everything
we
want
to
add.
D
No,
I
think
that's
great,
I
think
you
know
you
know
really
having
that
training
and
showing
having
documentation
of
these
are
what
we,
the
procedures,
that
we
have
in
place
really
as
a
city,
the
train,
the
documentation
having
good
people.
That's
really
all
you
can
ask
for
you
know
when
you
think
of
preventing
something
such.
A
As
fraud
absolutely,
and
so
let
me
ask
my
my
second
category
of
questions
I
I
did
want
to
kind
of
you
know,
spend
a
little
bit
more
time
on
this
to
take
it
more
stepwise,
but
in
the
interest
of
time,
let's
get
to
the
governance
side
of
some
of
the
comments
that
have
been
made.
Let
me
just
ask
a
very
simple
question.
This
exercise
that
we're
undertaking
with
regard
to
policy
and
procedures
does
that
speak
well
of
the
governance
posture
of
this
city,
council
and
you're.
Absolutely.
D
Absolutely
you
know-
and
I
I,
the
fiscal
monitoring
of
you
know,
governance
is
so
important,
so
to
take
a
look
at
the
policies
and
procedures
that
you
have
and
really
just
opening
up
that
healthy.
You
know
look
at
what
the
city
currently
has,
what
gaps
they
currently
have.
What
they
currently
are
lacking
is
such
a
good
part
for
you
all,
really
when
you're
taking
over
that
look
of
governance-
and
you
know
fiscal
monitoring.
A
And
we're
the
elected
representatives
of
the
voters,
and
so
it
really
does
fall
upon
us
to
go
ahead
and
motivate
that
type
of
action.
Does
it
not
if
that's
missing
within
our
city,
I
mean,
I
know
that
you're
saying
that
our
you
know
I'll
be
a
very
excellent
staff,
is
very
cooperatively,
responding
to
you
but
they're,
responding
to
you
within
the
larger
context
of
the
fact
that
city
council
and
the
audit
committee
has
made
these
efforts
to
go
forward
with
making
sure
that
we
have
the
policies
and
procedures
that
we
should
be.
D
That's
correct,
so
you
know
when
we
take
a
step
back
and
we
think
of
how
did
this.
You
know
this
project
even
begin.
You
know
that
was
a
recommendation
off
of
moss
adams
versus
our.
You
know
our
risk
assessment.
You
know,
and
we
brought
that
to
the
audit
committee
for
further
review.
There
was
lots
of
questions
you
know
about
that,
and
then
we
also
brought
that
to
city
council.
So
really
you
know
there
has
been
many
microscopes
that
have
looked
at
you
know.
Is
this
an
important
project
and
why
so?
A
A
What
was
you
know
the
top
level
priorities,
and
that
actually
is
one
of
the
reasons
why
you
do
see
governance,
but
just
taking
a
step
back
from
that,
you
have
to
realize
that
we're
the
elected
officials
we're
here
to
look
over
the
taxpayer
dollar,
and
so
it
is
highly
understandable
and
if
I
were
working
for
the
city
as
well,
I
would
say:
well,
governance.
You
know
this
essentially.
A
Is
the
taxpayer
representative
looking
over
the
shoulder
of
what's
going
on
internally
much
to
the
point
of
policies
and
procedures
being
driven
largely
by
our
audit
committee
and
our
our
council?
Now
with
regard
to
that
survey,
I
want
to
point
out
the
fact
that
perhaps
the
largest
complaint
was
the
duration
of
our
meetings.
At
that
point,
one
of
the
things
if
you
go
back
to
your
original,
you
know
kind
of
survey
answers
they
said
well,
these
meetings
sometimes
go
quite
long.
You
know
these
kind
of
governance
issues.
A
We
have
these
concerns
now
I
I
will
say
you
know,
having
been
mayor
now
again
for
a
continual
year
and
a
half
plus
one
of
the
first
things
that
that
I
did
personally
and
it
was
taken
completely
with
welcome
arms
by
the
council-
is
I
cut
off
the
meetings
at
midnight
and
we
have
been
successfully
able
to
get
through
very
complicated
issues.
The
suite
of
issues
that
we
went
through
in
june
had
to
do
with
the
budget
it
had
to
do
with
the
work
plan
it
had
to
do
with
capital
improvement
projects.
A
It
had
to
do
with
grant
management
a
grant
program
that
we
have
going
on.
That's
you
know
evaluated
by
the
parks
and
recreation
commission,
and
so
we
managed
to
do
that.
We
did
continue
the
meeting,
but
we
have
reigned
in
that
particular
item.
So
would
you
agree
with
the
idea
that
it
is
it's
not
really
accurate
to
say
that
in
so
far
as
the
govern,
the
the
the
purported
governance
issue
or
issues?
If
you
will
identified
by
your
initial
report,
it
hasn't
been
static.
K
So
no
operating
environment
is
static.
I
I
absolutely
could
not
say
that
you
know
we
did
this
report
in
the
or
the
enterprise
risk
assessment
in
2020,
and
we
completed
that
in
december
of
2020,
and
a
lot
has
changed
in
terms
of
the
leadership
team
of
the
city
since
then,
and
then
you
also
think
about
you
know
those
of
you
on
the
council.
K
A
Thanks
very
much
colleen
and
final
question
before
I
hand
this
back
over
to
councilman
moore.
Do
you
get
a
sense
in
those
interactions
that
city
council
is
is
hesitant,
is
unwilling
to
listen
to
those
concerns
and
respond
and
try
to
make
adjustments
as
necessary
in
order
to
respond
to
those
concerns
that
can
be
adjusted
or
addressed.
In
your
experience
with,
you
know,
helping
out
cupertino
over
the
last
couple
of
years.
K
No,
I
you
know
I
I
haven't
worked
with
a
single
elected
official
who
isn't
you
know
willing
to
be
flexible
and
responsive
right.
We
want
to
serve
the
citizens,
and
sometimes
we
all
just
need
a
reminder
and
grounding
back
in
why
we
ran
for
office
in
the
first
place
and
and
so
and
some
because
sometimes
we
can
get
a
little
bit
away
from
that.
We
get
too
many
phone
calls
about
dogs,
barking.
A
J
Thank
you,
mayor
paul,
and
actually
you
touched
on
an
area
that
I
was
I
wanted
to
talk
about,
and
that
was
essentially
what
can
go
wrong
if,
if
these
gaps
continue
to
exist
and
when
you,
when
you
mention
the
the
the
embezzlement,
I
think
that
covers
it
pretty
well,
so
I'm
I'm
not
going
to
belabor
the
point.
I
I
think
that's
really
helpful.
J
I'm
not
sure
with
regards
to,
if
you,
if
you
suggest
a
policy
improvement,
and
it
doesn't
happen
if
that,
if
that
issue
has
been
if
you've
reached
something
like
that
with
our
city,
or
are
you
finding
that
they're
very
compliant
and
and
and
what
would
happen
if
you
had?
If
you
saw
something,
perhaps
that
you
you're
you
felt
like
it
could
be
put
us
at
risk
for
a
future
embezzlement?
J
D
Yeah,
so
you
know,
I
think,
first
and
foremost,
we
have
to
remember
that
city
management
has
already
been
proactively
coming
to
us,
especially
with
those
high
risk
areas
and
really
when
we
look
at
the
high
risk
medium
areas,
those
are
the
12
to
18
months.
You
know
another
thing,
so
goodness
gracious
that
doesn't
happen
and
you
know
we're
not
getting
the
policies
and
procedures
and
when
we
look
at
the
next
audit,
you
know
looking
at
the
net
next
audit
internal
audit
program
that
we
can
do
for
you
all.
D
That
would
probably
be
something
that
we
would
bring
up
to
the
audit
committee.
Hey.
You
know,
for
example,
the
accounting
and
financial
reporting
financial
policy
and
procedure
hasn't
been
done.
We
see
major
risks
in
this
area
because
point
a
b
and
c.
You
know
these
are
some
areas.
These
are
some
procedures
that
we
think
that
we
can
help.
So
we
would
definitely
bring
that
up
to
the
audit
committee
if,
if
so,
if
that's
so
be.
B
E
D
Yeah,
so
that
is
troublesome,
I
think
you
know
the
first
and
foremost
one
would
be
procurement,
so
making
sure
that
you
know
any
identified.
Vendors
are
fully
procured.
That
would
be
a
major.
You
know,
red
flag
area
that
hopefully,
policies
and
procedures
could
help
with
another.
You
know
huge
issue
would
be
accounts
payable,
so
you
know
when
we
do
these
payments,
how
are
they
being
processed?
D
You
know
when
you
look
at
that
on
page
four
of
our
prioritized
policy
and
procedure
work
plan.
These
are
both
two
high-risk
areas,
so
you
know,
as
a
city
of
your
size,
moss
adams
has
identified
that
these
are
two
areas.
You
know
where
inherently
you
will
find
risk,
and
so
I
think
those
would
be.
You
know
two
areas
that
I
would
look
at
for
those
policies.
E
You
improve
this
case
study
in
your
future
report
that
okay
in
these
policies,
we'll
be
able
to
capture
this
case,
because
we
spend
many
council
meets
things
to
try
and
understand
how
it
happened,
and
but
people
involved
have
left.
We
don't
know
how
it
happened,
but
we
would
like
to
prevent
it
from
happening
right.
So
I
wonder
if
your
report
could
include
some
concrete
things
that
could
help
us
understand
how
good
policies
actually
will
help.
A
K
Yeah,
so
the
next
step
for
this
is
is
for
staff,
to
start
updating
policies
and
for
us
to
review
them
and-
and
our
recommendation
would
be
you
know-
you
start
with
those
highest
risk
areas.
Those
are
related
to
these
areas
that
chelsea
named
and
then
the
next
piece
would
be
for
those
higher
risk
areas
for
us
to
work
on
building
out
our
internal
audit
work
plan
to
start
doing
some
more
testing
of
those
areas
and
look
at
the
controls
around
those
areas.
K
So
if
we
feel
like,
as
we
build
out
our
program
for
the
following
fiscal
year,
once
we
have
policies
in
place,
then
we
want
to
do
testing
of
those
areas.
Those
would
be.
That
would
be
a
really
good
next
step
for
this
process
to
make
sure
things
are
being
followed.
Folks
are
trained
that
we've
got
the
appropriate
controls
in
place.
A
Okay,
well,
thank
you
very
much.
Colleen,
I'm
going
to
go
ahead
and
close
this.
This
is
a
great
topic
of
conversation.
We
actually
have
a
whole
suite
of
fiscal
stewardship
and
responsibility
type
items,
and
I,
I
suspect
that
our
guests
tonight
from
moss
adams
are
going
to
be
around
for
at
least
another
one
or
perhaps
two
of.
J
A
C
M
Thank
you
so
much.
I'm
annie,
riz
favreau,
I'm
from
the
moss
adams
team
and
I'm
here
to
give
just
a
quick
overview,
especially
in
the
interest
of
time,
I'll,
try
and
be
quite
brief
here,
but
an
overview
of
the
capital
improvement
program
assessment
that
we
performed,
and
for
that
I
think
I'll,
go
ahead
and
share
my
screen
just
so
that
we
can
follow
along
in
the
executive
summary.
M
I
will
bring
that
up
now
and
you
should
have
the
full
report
as
part
of
this
package
as
well.
So
within
this
context,
what
was
this
whole
project
about?
We
wanted
to
look
at
the
capital
improvement
program,
specifically
looking
at
the
cip
division.
This
is
the
team
within
the
city.
That's
really
responsible
for
all
of
the
city's
capital
improvement
projects,
activities
from
start
to
finish
so,
starting
with
planning
thinking
through
what
are
our
needs.
How
are
we
putting
those
together?
M
How
are
we
communicating
those
needs
out
through
the
actual
design,
construction
process
and
then
finally,
the
end
reporting
as
well,
and
so
for
this
assessment
we
took
a
pretty
broad
view.
We
wanted
to
look
at
people
processes
and
systems
in
general
so
that
we
could
figure
out.
Where
is
there
room
to
improve
the
efficiency
of
this
work
or
improve
the
effectiveness
of
this
work?
And
so
we
did
this
assessment
between
october
2021
and
february
2022,
and
in
order
to
inform
this
assessment,
we
did
quite
a
few
interviews.
M
We
over
we
interviewed
over
20
members
of
staff.
We
did
an
extensive
document
review
as
well.
Looking
at
planning
documents
reporting
documents,
how
information
is
shared,
what
are
the
policies
and
procedures
within
this
team?
What
processes
are
written
down
that
type
of
thing,
and
then
we
also
compared
current
practices
against
best
practices
from
the
industry
as
a
whole.
M
So
within
that,
I
think
another
sort
of
piece
of
narrative
context
that
is
important
is
to
recognize
that
this
division
has
gone
through
quite
a
bit
of
turbulence.
In
the
last
little
bit,
there's
been
significant
staff
turnover,
but
one
of
the
narrative
pieces
that
we
really
heard
quite
strongly
when
we
were
doing
interviews,
especially
when
we're
interviewing
partners,
other
departments
across
the
city
that
actively
work
with
this
division,
is
that
they're
already
in
this
forward
motion
into
making
progress
to
make
things
more
efficient
and
effective.
M
So
when
we're
going
through-
and
I
won't
go
through
the
whole
report-
but
just
to
give
a
quick
summary
of
some
of
our
primary
observations
and
recommendations,
we
broke
them
into
three
categories.
The
first
was
planning
and
prioritization.
How
are
we
actually
planning
and
thinking
about
the
capital
improvement
projects
that
come
into
the
city?
The
second
topic
was
people,
so
that's
things
like
staffing
levels
and
organizational
structure,
and
then
the
final
topic
area
was
processes
and
systems.
M
So,
within
planning
and
prioritization,
we
had
three
observations
here
and
really
the
two
primary
ones
are
these
first
two
and
they
relate
to
long-term
planning
right
now.
The
city
is
primarily
using
an
annual
cip
budget
process
to
set
what
are
going
to
be
our
priorities
for
the
next
year,
in
terms
of
where
we're
spending,
where
we're
investing
city
resources
into
capital,
improvement
pro
projects
in
terms
of
best
practice,
it's
typical
to
see
cities
develop
a
long-range
cip
plan
as
well.
M
A
plan
that
would
cover
a
five
to
ten
year
period
and
essentially
lay
out
here
are
the
major
projects
that
we
believe
will
be
coming
up
for
us,
and
some
of
that
might
have
to
do
with
maintenance.
If
you
know
a
building
is
going
to
be
needing
significant
renovations,
for
example,
or
a
full
rebuild,
and
some
of
this
might
be
new
projects,
and
so
we
see
those
documents,
they're
often
very
flexible,
but
it's
good
to
help
get
everyone
on
the
same
page
of
understanding.
M
In
complement
to
that,
we
have
observation
number
two,
which
is
that
the
city
has
not
yet
developed
a
financial
forecast
that
could
be
paired
with
this
type
of
long-term
plan,
and
so
again
the
recommendation
here
is
really
around
developing
that
multi-year
financial
forecast
so
that
you
can
start
to
understand
not
just
for
the
current
year
but
future
years
out,
especially
for
projects
that
are
going
to
require
significant
investment.
What
are
the
budget
implementations
actually
going
to
be
for
that?
What
are
the
things
that
we
should
be
proactively
planning
for?
M
So
those
are
just
the
two
I
wanted
to
highlight
in
the
planning
and
prioritization
section,
then.
Moving
on
to
the
people
section,
we
looked
at
the
cip
division
itself
to
understand
their
current
staffing
and
current
workloads,
and
we
made
several
recommendations
here
to
really
build
the
capacity
for
this
team
and,
I
would
say
the
primary.
The
most
critical
piece
that
we
had
here
was
hiring
additional
support
for
the
senior
management
analyst
within
public
works.
M
That
role
really
supports
a
huge
amount
of
work
within
the
division
and
then
across
the
entire
public
works
department,
so
hiring
backup,
for
that
was
a
critical
first
priority.
We
also
have
some
recommendations
here
around
beefing
up
the
project
management
roles
and
then
finally
hiring
a
grant
management
position
that
could
support
all
of
city
operations.
So
that's
something
that
came
up
because
cip
is
obviously
an
area
where
there
is
a
lot
of
available
grant
funding.
M
We
know
that
in
the
past
there
has
been
some
challenges
around
really
understanding.
What
are
the
cities?
Cip
needs?
What
are
the
trade-offs
if
we
choose
to
pursue
one
project
over
another,
so
we
made
some
recommendations
here
around
developing
a
more
robust
annual
cip
report
that
can
really
focus
on
the
project,
progress
that
you
have
here
and
better
communicate
some
of
the
opportunities
and
challenges
that
are
coming
up
for
the
city
as
a
whole.
M
A
A
A
A
The
capital
improvement
you
know,
projects
are
are
things
that
you
know
affect
virtually
every
corner
of
our
city
and
all
sorts
of
really
great
things
are
happening,
but
at
the
same
time
all
processes
can
be
improved,
and
so
you
know
pointing
out
things
like
the
way
that
we
make
updates,
and
you
know
how
we
communicate
and
and
these
various
items
internally,
that
we
wouldn't
necessarily
have
too
much
of
a
good
optical.
Look,
you
know
from
the
public
or
from
council.
A
This
is
the
perfect
mechanism
to
you
know,
get
that
understanding.
So
much
appreciated,
and
you
know
I'm
really
appreciative
and
respectful
of
my
council.
Colleagues,
for
you
know
pushing
this
over
the
course
of
the
last
couple
of
years,
and
and
so
this
is
a
nice
window
into
it.
So
I
see
hands
raised
from
council
member
moore
and
from
council
member
way,
let's
go
to
councilmember
war
more
with
any
questions
or
comments,
we'll
wrap
these
in
this
is
an
informational
item,
and
so
let's
go
ahead
and
you
know
try
to
be
succinct.
J
J
We
really
need
to
do
that
with
regards
to
grant
requests,
there's
something
kind
of
recent
that
that
that
came
up,
and
that
was
that
there
were
some
requests
from
our
our
city
manager
to
our
local
assembly
member
for
for
a
budget
request,
and
what
happened
is
that
these
letters
were
sent
and
we
did
receive
a
grant
for
for
a
project
a
that
we
seven
and
a
half
million
dollars
was
requested.
We
received
the
grant
for
a
project
which
we
didn't
know
was
on
the
horizon.
J
Is
that
kind
of
a
surprise,
but
there
was
also
a
request
which
we
did
not
receive,
the
funding
for
which
was
a
nine
million
dollar
fiber
network,
and
so
having
not
heard
of
either
of
those
those
items,
perhaps
there's
something
that
you
can
suggest
with
staff
for
a
policy
that
that
council
can
have
with
regards
to
the
the
grants
and
keeping
keeping
us
on
top
of
these
projects
and
whether
or
not
there
are
other
ones
moving
forward.
I
think
that
would
really
help.
But
again,
thank
you
for
the
report.
A
You
councilmember
moore
for
the
context
of
the
questions
and
annie
or
or
colleen
did
you
want
to
speak
to
some
suggestions
here
I
mean
it's
always
great:
to
have
money
right,
but
at
the
same
time
it's
really
nice
to
be
informed
as
to
what
the
needs
are
in
the
city.
So
thoughts
on
that
you
know
common
questions.
M
Yeah
absolutely
I
have.
I
have
three
different
thoughts,
the
first
of
which
is
within
capital
improvement.
This
world
stuff
like
this,
does
come
up
where,
suddenly
you
have
a
shift
in
focus
because
you
have
either
funding
or
a
really
significant
need
that
you
didn't
know,
and
sometimes
that
does
just
happen,
so
I
do
want
to
acknowledge
that
part
of
that
is
just
how
how
that
can
go
within
the
space
at
times.
M
Some
of
those
longer-term
needs
that
maybe
aren't
going
to
come
up
in
this
fiscal
year,
but
then
all
of
a
sudden
something
pushes
it
into
this
fiscal
year,
but
that
would
give
you
the
insight
and
the
transparency
into
some
of
those
upcoming
projects.
So
I
think
that
would
really
be
beneficial
in
terms
of
communication
for
this
group.
I
also
think
having
that
centralized
grant
management
position.
M
A
L
Thank
you,
man,
paul.
Actually,
I
think
councilmember
ward
touched
the
two
two
questions
and
the
answers
are
right
there,
I'm
just
going
to
repeat
it,
and
you
tell
me
if
I
misunderstood
it
or
I'm
right
on
target
the
long-range
plan.
That
is
what
I'm
really
important,
because
we
probably
would
have
known
the
bridge
if
it's
on
the
long-range
plan.
L
We
won't
know
it
year
by
year,
because
our
we're
doing
a
year
by
year
thing,
as
you
said
so
once
we
have
that
long-range
cip
plan,
I
think
none
of
them
would
come
as
a
surprise
and
also
to
have
that
procedure
with
that
the
long-range
city
plan
plus
a
standardized
project
prioritization
process.
I
think
we
really
need
that
because
the
two
years,
I'm
on
council
that
are
going
to
cip,
we
struggle
with
prioritization
what
standards
do
we
do?
Is
this
some
some
some
council
members
pet
project
or
is
it?
L
M
I
think
that
that's
just
right
in
terms
of
saying,
I
think
that
long-range
plan,
that's
the
goal,
is
to
provide
that
transparency
with
the
only
caveat
being.
I
am
not
familiar
with
this
bridge
project,
so
I
absolutely
can't
speak
to
that,
and
there
are
always
things
that
do
come
up,
but
you
can
deal
with
one
or
two
things
that
are
coming
up
that
are
totally
new.
If
you
have
that
broader
context
around,
where
are
we
headed
in
general
as
well
just.
A
N
Yeah,
and
so
as
I
was
leaving
my
former
employer,
I
was
just
finalizing.
A
long-range
unfunded
needs
list,
a
list
of
projects
that
were
outside
of
the
capital
improvement
program
that
would
ultimately
fold
into
that
program,
and
so
I
think,
there's
some
good
strategies.
We've
got
some
things
in
play
already:
we've
got
a
facility
condition
assessment
that
will
provide
us
with
a
15-year
outlook
on
facility
needs,
so
that
will
be
helpful
when
that
one's
included
and
that
could
be
a
good
springboard
for
including
other
items
like
bridges,
roadways
parks.
N
E
Yeah,
thank
you,
a
very
good
recommendation
about
the
long-term
plan.
In
fact,
when
I
first
got
on
the
council,
I
remember
I
looked
at
the
cip
plan.
Usually
there
is
here
are
seven
lists
we
recommend
adopt,
adopted
and,
and
then
I
pushed
to
ask
for
a
list
of
unfounded
projects,
but
then
we
should
eventually
get
to
because
we
did
do
a
lot
of
facility
assessments.
E
What
needs
to
be
retrofitted.
What
needs
to
be?
Finally,
I
got
that
list
and
then
next
year
that
list
is
gone
and
then
finally,
this
year
we
had
14
on
the
list,
that's
considered
and
then
recommended
seven,
that's
better,
but
still
we
don't
have
that
extra
list.
So
I
think
we
really
need
a
policy
so
that
I
don't
need
to
keep
asking
every
year
the
same
question:
where
is
that
other
list
and
then
yeah?
We
were
supplies
by
this
mcclellan
road
bridge.
E
We
are
delighted
we
got
funding
for
5
million
dollars,
but
I
don't
know
if
this
bridge
actually
might
cost
50
million
dollars
we
got
5
million.
Does
that
mean
the
city
have
to
pitching
the
other
10
million?
I
have
no
idea,
because
that's
not
a
project,
that's
even
on
the
other
list,
that's
ever
unfunded
list,
so
we
need
the
the
council
even
need
that
bigger
picture
and
we
and
and
also
that
the
city
had
gone
through.
Another
thing
is
also
we.
E
E
E
M
Yes,
thank
you
for
the
clarification
on
the
staffing
question.
One
of
the
key
pieces
of
that
was
there
were
two
temporary
project
manager
positions
that,
at
the
time
of
this
report,
were
were
temporary,
and
so
what
we
were
saying
was
at
this
current
staffing
level,
including
those
temporary
positions.
You
are
at
an
adequate
staffing
level
and
then
there's
some
additional
support
needed
for
some
of
the
support
around
that
management.
M
B
B
B
What
things
do
we
feel
we
should
really
be.
You
know
creating
or
improving
for
the
community.
I
also
do
like
our
current
cip
process,
where
we
really
are
looking
at
it
on
a
one-year
increment.
Some
of
the
projects
are
in
fact
two-year
three-year
four-year
projects,
and
yet
I
feel
you
know
we're
truly
looking
at
them.
You
know
is
a
one
year,
increment,
okay,
what
are
we
doing
this
this
year
for
this
next
12
months,
and
I
I
do
feel
that
there
is
some
validity
to
that
for
a
community.
B
B
There
truly
can
be
periods
where
we
go
from
say
four
million
to
to
six
million
in
other
other
years,
where
it
drops
down
to
one
or
two
million,
but
I
think
that
would
give
a
little
bit
more
consistency
in
terms
of
a
build
out
and
creating
these.
These
improvements
for
the
bike,
ped
and
maybe
there's
a
couple
other
parks
and
rec
type
things
for
the
master
plan
that
could
benefit
from
the
long
term.
But
overall,
I'm
listening
very
attentively
to
your
suggestions
and
hope
that
we
do
do
everything
we
can
to
improve
our
processes.
B
A
A
We
really
value
public
comment
and
I'm
sure
you
know
every
community
does,
but
I
think
one
of
the
things
that
we
could
have
some
help
with
is
a
lot
of
times.
You
might
see
you
know
particular
advocacy
happening
right
and-
and
I
think
it's
just
a
natural
human
tendency.
If
you
build
these
relationships
with
staff
members
right
and
you're
talking,
there
might
be
this
tendency
to
go.
Oh
this
sounds
like
a
good
idea.
A
Why
don't
we
just
kind
of
front
burner
this
and-
and
I
think
it
might
just
be
really
just
you
know-
kind
of
a
natural.
You
know
sort
of
tendency.
So
my
my
overall
prognosis
on
this
is
just
looking
very
deeply
optimistic
at
it.
I
think
there
are
a
lot
of
various
elements
that
have
improved
vastly
over
time.
Even
you
know
extremely
recently
one
of
the
things
I
just
you
know
there.
A
There
is
a
phenomenon
known
as
back
channeling
and
I
don't
want
to
you
know
kind
of
turn
it
into
you
know
kind
of
a
finger
pointing
exercise,
but
I
know
I
know
people
have
that
kind
of
you
know
usage
of
that
specific
terminology,
but
at
the
same
time
it
is
absolutely
true.
We
need
to
take
an
input,
so
let's
do
it
in
a
fair
manner,
a
consistent
manner
and,
to
the
extent
that
we
can
get
assistance
with
regard
to
you
know
how
we
achieve
that.
A
You
know
and
again
I
think
our
our
current
staff
is
doing
just
this
wonderful
job.
If
you
look
at
the
blackberry
farm
outreach,
if
you
look
at
the
jolly
man,
parka
outreach,
if
you
look
at
the
you
know,
lawrence
mini
outreach.
It's
it's
been
really
positive,
but
I
can
see
it
kind
of
ebb
and
flowing
just
you
know.
A
Based
upon
you
know
what
particular
project
you're
talking
about
what
particular
you
know,
staffing
you
have
so
so
if
we
can
have
that
kind
of
attention
paid
to
that
aspect
of
it
and
your
undertaking
at
this
point,
that
would
be
much
appreciated.
But
if
there
are
no
comments
on
it,
I'm
happy
to
close
out
this
particular
item,
and
so
I
don't
see
any
further
hands
raised
or
microphones
turned
on.
So
let
us
go
to
item
number
33
on
our
agenda.
A
quick
time
check
we're
at
11
17..
A
We
have
four
items
left
there.
Three
of
them
are
also
financially
related.
One
is
related
to
a
selection
of
our
council
members
to
serve
on
the
city
hall
project
subcommittee,
which
is
the
last
item
and
so
hope
spring's
eternal.
I
don't
know
if
we
can
get
to
all
four
of
them,
but
let's
go
to
item
number
33.
That's
the
consideration
of
establishing
a
fraud,
waste
and
abuse
program
and
conducting
a
first
reading
of
an
ordinance
amending
municipal
code,
section
2.88.100,
which
has
to
do
with
audit
committee
duties,
powers
and
responsibilities.
A
C
Yes,
thank
you
good
evening,
honorable
mayor
and
city
council.
This
item
is
a
proposed
ordinance
to
amend
municipal
code,
section
2.88.100,
which
is
audit
committee
duties,
powers
and
responsibilities
in
fiscal
year
2021.
As
you
know,
the
audit
committee
and
city
council
approved
an
internal
work
program.
Internal
audit
work
program
which
include
which
included
fraud,
waste
and
abuse
in
conjunction
with
staff,
moss
adams
has
developed
a
fraud,
waste
and
abuse
program,
and
the
draft
program
description
is
included
in
your
agenda
packet.
C
C
The
internal
auditor
will
prepare
quarterly
fraud,
waste
abuse
program
reports,
and
these
reports
would
include
statistics
of
calls
received
by
the
hotline
or
by
the
internal
auditor,
as
well
as
summaries
of
completed
investigations
of
drug
waste
and
abuse,
and
so
the
city's
recommended
action
is
to
adopt
an
ordinance
to
expand.
The
audit
committee
students
promote
post
ordinance,
would
amend
section
2.88.100
to
include
an
additional
duty
to
review
quarterly
fraud,
waste
and
use
program
reports.
A
Thank
you
very
much
thomas,
and
so
let
us
go
to
our
members
of
the
public.
If
there
are
any
members
of
the
public
that
would
like
to
speak
on
this
item,
number
33,
please
either
raise
your
hand
and
zoom
or
fill
out
a
blue
card
live
or
send
an
email
to
our
city
clerk
at
cityclerk
cupertino.org,
while
you're
contemplating
that
I
don't
see
any
of
these
mechanisms
invoked
here
and
I'll
confirm
that
with
our
city
clerk.
Are
there
any
blue
cards
on
this
item?
Madam
city
clerk.
A
Okay,
so
let's
go
ahead
and
bring
this
over
to
the
diocese.
If
I
see
any
hands
raised
I'll,
go
ahead
and
call
on
them
in
the
next
minute
or
so,
but
in
in
effort
to
I
don't
anticipate
this
is
controversial,
but
let's
go
ahead
and
call
on
council
members
more
council
member
way
and
then
councilman
willie
has
a
hand
raised
as
well
council
member
moore
did
you
have
any
follow-up
questions
or
comments
on
this
item.
J
Just
a
brief
question
for
thomas,
so
what
would
happen
because
these
are
quarterly
reports?
So
let's
say
you
know
something
happens
in
january,
but
the
report
doesn't
come
out
until
march
and
it
really
needs
to
be
addressed.
So
is
it
what
what
can
be
done
so
so
that
we
don't?
If,
if
there
is
a
a
serious
problem
going
on
that,
we're
not
because
of
the
the
for
the
virtue
of
the
quarterly
reporting
that
that
that
that
item
would
be
handled
or.
A
K
I
can
go
ahead
and
answer
that
so
just
because
the
reporting
to
the
audit
committee
is
quarterly
doesn't
mean
that
our
responses
are
quarterly,
so
calls
and
reports
come
into
these
hotlines
at
all
times.
They're
they're
operated,
24,
7
they're,
either
online
by
mail
or
by
phone.
As
thomas
mentioned,
they
come
in,
they
can
be
anonymous.
Most
of
the
reports
are
anonymous.
We
follow
up
with
them
immediately
if
it
is
something
that
needs
to
be
investigated
and
is
a
matter
that,
for
example,
needs
to
be
an
internal
audit
engagement.
K
We
would
engage
with
the
city
either
through
the
audit
committee
or
through
the
city
manager's
office,
to
do
an
attorney-client
privilege,
internal
audit
engagement
to
do
an
investigation.
Sometimes
there
are
issues
that
we
hand
right
over
to
the
city
attorney's
office
or
it's
a
police
matter
that
gets
handed
over,
so
that
happens
immediately.
K
Most
of
the
issues
actually
do
not
rise
to
the
level
of
actually
being
that
level
of
investigation,
and
it's
often
an
hr
matter
or
something
that
a
department
head
or
the
city
manager
can
handle,
and
those
are
things
that
are
dealt
with
and
we
stay
on
top
of
them
and
make
sure
that
they're
resolved
and
that's
what
comes
out
in
the
quarterly
report.
This
is
how
many
reports
there
were
here
are.
The
nature
of
the
reports
here
are
things
that
might
still
be
under
investigation.
Here
are
the
things
that
were
resolved.
A
L
L
K
L
K
I
I
couldn't
tell
you,
I
mean
out
of
all
cities.
I
couldn't
tell
you
every
one
of
our
internal
audit.
Clients
has
a
fraud,
waste
and
abuse
or
whistleblower
ethics
hotline,
whatever
they
call
it,
it's
a
best
practice
in
local
government.
It's
also
just
in
general,
a
best
practice
in
terms
of,
as
I
mentioned
before,
that
detecting
fraud,
but
also
that
perception
that
leads
to
preventing
fraud.
So
it's
not
just
putting
it
in
place,
but
also
training
staff
on
it.
Folks
know
that
it's
available
and
there
and
it's
a
very
important
preventative
control.
K
L
K
So
there
are,
there
are
it's
a
third
party
vendor,
not
us
that
receives
the
calls,
and
then
it
comes
to
us
for
that
triage
of
is
this
an
investor.
Are
we
going
to
investigate?
This?
Is
that
you
know
an
issue
of.
Sometimes
people
get
a
hold
of
the
number
and
it's
you
know
my
credit
card
was
stolen.
That's
not
a
matter
for
the
hotline,
for
example.
Is
it
an
hr
matter?
Is
it
worth
an
investigation
and
that
sort
of
thing.
L
Okay,
so
my
next
question
is
anybody
could
call
right
it's
just
not
not
the
staff,
it's
any
residence
anybody
could
call,
and
for
residents
or
even
me
to
understand
all
the
municipal
codes
and
everything
so
a
lot.
So
some
from
your
experience,
some
maybe
a
lot
of
cause,
are,
are
not
real
real
issues
or.
K
K
What
we
often
see
when
they're
instituted
is
there's
a
big
bump
right
at
the
beginning
of
folks
as
it
as
it
kind
of
gets
online
and
people
know
about
it,
people
will
call
and
then
once
it's
in
place
and
folks
are
used
to
it,
then
it
becomes
kind
of
part
of
the
city's
culture
and
it's
used
for
its
intended
purpose.
So
we
are
used
to
getting
that
kind
of
initial
bump
and
then
it
be
and
it
becomes
used
for
that
routine.
Actually,
what
it's
for?
Okay,.
L
So
on
the
reporting,
so
I'm
a
little
concerned
on
the
audit
committee
taking
the
so
they're
not
taking
the
calls,
they
don't
know
the
names
or
anything.
The
reporting
is
more
statistics
right
because
a
lot
of
community
members
change-
you
know
so
so
maybe
the
other
community
is
just
getting
the
statistic
out
to
report
back
to
the
council
to
the
public.
K
We
want
to
maintain
confidentiality
for
those
who
have
reported,
and
it's
very
important
in
that
public
document
discoverable
environment,
that
any
investigation
that
does
occur
is
done
in
collaboration
with
the
city
attorney's
office,
so
that
we
can
maintain
that
confidentiality.
So,
yes,
any
report
is
just
about
the
statistics
and
very
high
level
and
is
not
into
the
details.
Yeah.
L
So
what
really
concerns
me
is
if
somebody
reports-
something
which
is
not
true,
but
the
names
will
never
be
named,
the
names
be
leaked
out
and
then
you
know,
because
if
all
the
committee
or
staff
knows
about
it
and
then
you
know
by
accident,
names
could
slip
and
that
that's
what
something
would
really
worry
me:
okay
and
so
the
confidential
allergy
part
of
it.
How
can
you
guarantee-
oh,
not,
maybe
not,
guaranteed,
but
make
all
precautions
to
make
sure
that
before
any
results
comes
out,
these
are
confidential
information.
K
All
of
the
investigations
all
of
the
actual
procedures
occur
on
our
side.
The
audit
committee
only
learns
of
the
activity
on
the
hotline
that
statistical
activity
at
a
high
level
and
then,
if
we
were
to
actually
engage
with
the
city
related
to
an
investigation,
and
then
we
were
eventually
to
issue
a
report.
L
K
K
Yeah,
so
it
will
say
the
total
number
that
were
received
in
the
last
quarter.
What
the
nature
was-
and
you
know
we'll
say
you
know.
Let's
say
there
were
10
reports.
We
can
say
you
know,
six
were
not
relevant.
Three
were
human
resources
matters.
One
is
an
ongoing
investigation,
for
example,
and
was
referred
to
the
city
attorney.
Something
like
this.
So
the.
L
A
B
B
Like
administering
you
know
the
3-1-1
call
line
as
opposed
to
adding
what
it
what
appears
to
me
since
I
haven't
been
on
the
audit
committee,
but
what
appears
to
me
being
that
we're
essentially
outsourcing
another
new
function
that
ultimately
is
going
to
get
added
to
the
costs
going
forward?
Am
I
correct
in
that.
K
No,
so
this
is
part
of
our
budget
line
item
in
the
basic
internal
audit
services.
It's
always
been
part.
It
was
part
of
our
proposal
to
the
city
and
it's
always
been
part
of
our
plan
for
you,
it's
part
of
what
we
do
for
pretty
much
all
of
our
clients,
so
it's
already
kind
of
built
into
our
budget
to
administer
this
hotline.
K
B
So
historically,
then,
I'm
not
quite
sure
how
to
word
this.
You
know
so
historically
our
contract
and
the
amount
the
cost
to
the
city
per
year,
and
now
you
know
this
could
have
been
covered
historically
but
never
was,
but
going
forward
now
we're
updating
the
municipal
code,
and
so
it
is
so
you're
not
increasing
the
cost,
because
now
you're
doing
this
additional
function.
That
wasn't
being
done
before
that's
kind
of
the
question.
K
The
the
total,
the
total
cost
of
our
contract
to
the
city
is
is
the
same.
We
have
an
annual
budget
and
within
that
budget
we
program
a
certain
number
of
projects
actually
go
through
that
in
the
next
agenda
item.
Hopefully
we'll
have
time,
and
so
this
is
part
of
that
basic
internal
audit
services
line
item.
We
have
not
proposed
any
additional
budget
for
the
answering
of
this
hotline.
No.
B
A
K
That's
correct,
so
you
would,
you
would
engage
with
the
vendor
to
actually
answer
the
hotline
and
that's
a
that's
a
separate
vendor
from
us
and
then
like
any
other
internal
auditor.
If
we
have
an
investigation
for
a
fraud,
if
we
have
something
outside
of
the
scope
of
our
internal
audit
work
plan,
then
we
would
then
we
would
do
a
contract
amendment.
For
that.
That's
fine.
E
K
Whether
or
not
you
have
internal
audit
keeping
up
this
hotline
also
gives
the
city
a
lot
of
value.
So
what
our
clients
do
is
in
keeping
with
procurement
best
practices.
They
typically
go
out
to
bid
every
five
to
seven
years
for
their
internal
auditor
will,
if
you
do,
go
out
to
bid
we'll
propose
on
that
and
hopefully
you'll
select
us
again.
A
J
Okay,
so
I
I
do
the
the
subject
says,
however,
consider
establishing
a
fraud,
waste
and
abuse
program.
So
I'm
wondering
if
I
need
to
move
that
we
establish
the
fraud,
waste
and
abuse
program
and
conduct
the
first
reading
of
ordinance
number
22-2243,
an
ordinance
of
the
city
council
of
the
city
of
cupertino,
amending
municipal
code,
section
2.88.100,
audit
committee,
duties,
powers
and
responsibilities,
and
I
move
that
ordinance
number
22-2243
be
read
by
title
only
and
that
the
city
clerk's
reading
constitute
the
first
reading
thereof.
A
Thank
you
very
much,
councilman
moore
and
so
a
fair
point
with
regard
to
the
potential
dichotomy
between
the
subject
and
the
recommended
action.
Let
me
refer
this
to
our
city
attorney.
Chris
is
the
recommended
action,
something
that
folds
in
the
first
part
of
the
subject
where
states
consider
establishing
a
fraud,
waste
and
abuse
program.
F
A
Okay
and
so
I'll
confirm
with
council
member
more
can
we
consider
your
motion
to
include
that
consideration
of
establishing
a
fraud,
waste
and
abuse
program,
as
described
in
the
subject
of
this
item?
Yes,
okay,
good!
Would
anyone
like
to
second
council
member
moore's
motion
and
I
see
a
hand
raised
from
council
member
willie?
Second,
very
good.
I
only
see
a
hand
raised
again
from
council
member
moore,
but
I
take
it.
Did
you
have
a
comment
council?
Member
way,
you
have
a
hand
raised.
L
Have
a
quick
question
to
clarify
the
one
of
the
okay?
So
I
just
can
I
answer
my
question.
Yes,
please
proceed!
Okay,
so
so
when,
when
we
talk
about
call,
you
know
internal
audit
contract
with
moss
adam,
if
it
you
know,
we
can
do
an
rfq
and
ask
another
to
do
it
and
then
another
suggestion
is
go
internal.
I
will
be
very
uncomfortable
going
internal
if
internal
people
gonna
listen
to
the
phone
numbers
and
do
investigations,
so
I
guess
we
can
decide
when
it
comes
to
that
point.
A
That's
common:
okay,
okay!
Well,
thank
you
very
much,
councilman
way,
I'll
just
make
a
brief
comment.
I
think
this
is
a
great
thing
to
have
honestly
it's
it's
precisely
what
I
was
hoping
for
when
we
initiated
this
process
that
has
led
us
to
moss
adams
today
and
as
colleen
points
out,
even
if
we
don't
go
and
proceed
with
mos
adams,
two
three
four
years
out.
A
This
is
an
establishment
of
something
that
is
very
important
to
making
sure
that
we
have
internal
integrity
and
fiscal
integrity
and
I'll
just
give
you
the
example
of
why
we,
you
know
ultimately
came
to
this
point,
which
is
where
we
should
have
been
in
the
first
place
if,
for
instance,
right
our
our
internal
accountant,
jennifer
chang
between
the
years
2000
and
2014
had
a
colleague
that
had
an
awareness
of
what
was
happening
and
and
just
didn't,
feel
very
comfortable.
You
know
sharing
that
with
people.
A
But
we
have
professionals
here
that
are
well
aware
of
this.
As
colleen
points
out,
there
tends
to
be
a
higher
uptick
in
these
types
of
calls
when
a
hotline
like
this
is
rolled
out,
but
I
I'm
in
full
support
of
this
emotion
on
the
table
and
I
think
that
it's
a
very
wise
practice
for
us
to
do
not
just
from
a
fiscal
responsibility
perspective,
but
really
from
a
gov
governance
based
perspective.
So
I
I
really
appreciate
all
the
effort.
A
That's
gone
into
this
and
all
the
very
like,
I
said
before,
insightful
comments
on
the
item,
so
seeing
no
further
hands
raised,
I'm
going
to
go
ahead
and
ask
that
our
city
clerk
conduct
a
roll
call
vote
on
this
motion.
Oh
actually,
madam
city
clerk,
could
you
please
conduct
the
first
reading
of
ordinance
number
22-2243.
H
A
A
You
very
much
madam
city
clerk,
okay,
so
here's
the
deal
folks,
we
have
items
34,
35
and
36
and
as
much
as
I
would
love
to
get
to
item
34,
which
is
consider
approval
of
the
fiscal
year
22
to
23
internal
audit
program.
I
really
don't
think
that
we're
going
to
get
done
with
that
in
19
minutes.
However,
I
think
we
have
a
good
shot
of
finishing
35
and
36..
A
A
A
A
August,
16th,
okay,
so
so
here's
the
other
possibility.
I
think
we
we
could
potentially
call
a
special
meeting
on
august,
2nd
or
somewhere
between
now
and
august
16th
to
to
cover
this
item,
and
so
if,
if,
if
my
fellow
members
of
city
council
are
okay
with
that,
then
I
would
like
to
table
this
for
that
special
meeting.
I
was
originally
going
to
think
about
thursday,
but
I
know
that
there
are
scheduling
issues
later
in
the
evening
on
thursday.
Wednesday
is
a
little
bit.
A
You
know
quick,
but
I
think
that
we
could
probably
coordinate
with
our
our
relevant
staff,
which
I
think
would
be
fairly
streamlined
as
well
as
colleen.
Hopefully
you
have
some
availability
between
now
and
august.
16Th
that
can
coincide
with
the
other
availabilities.
Is
that
some
sounds
like
something
that's
workable
for
everyone,
if
it's
not
maybe
a
thumbs
down
or
a
shake
of
the
head.
I
H
A
K
So
so
the
the
only
piece
of
work
here-
that's
really
time
sensitive,
is
the
policy
and
procedure
review.
Staff
is
really
chopping
at
the
bit
to
have
us
have
budget
authority
to
review
those
policies
and
procedures
so
that
they
can
get
them
approved
and
in
place
because
they
really
want
to
get
that
moving.
So
you
know
if
we
can
get
that
done
and
approved
or
your
approval
earlier.
That
would
be
great,
but
all
of
our
work
is
totally
flexible
in
that
regard
and
we
can
be
flexible.
A
Got
it
okay?
So
let
me
let
me
see
if
we
can
possibly
do
this
chris,
we
have
had
a
policy
and
procedures
review
item
where
I
think
we've
really
quite
well
fleshed
out
the
various
items
and
the
sentiments
from
from
from
council.
Could
we
perhaps
carve
out
that
piece
of
it
and
empower
our
mass
adams
to
go
forward
at
this
time
in
the
interest
of
saving
time.
F
Yes,
so
for
so
so
I
I,
this
item
doesn't
actually
give
moss
adam
budget
authority.
I
believe
they
already
have
that
budget
authority.
So
so
you
know
if,
if
they
and
the
city
manager
feel
that
they
have
enough
direction
to
proceed
with
the
work,
there's
nothing
preventing
them
from
proceeding
with
the
work.
A
A
Diane-
and
I
agree
with
that-
okay
great-
so
let's
try
to
do
this,
we're
at
about
15
minutes
till
the
hour,
if
council's
okay
with
it
I'll,
go
ahead
and
table
item
34
and
take
a
motion
to
that
effect
and
move
on
to
item
35..
Would
anyone
like
to
move?
I
see
your
head
nodding,
councilmember
willie!
Are
you
okay
with
that
so
moved?
Okay,
do
I
have
a
second?
A
I
will
look
for
either
zoom
or,
I
do
see
one
hand
raised,
but
that's
not
from
council
member
councilmember
way
your
hand
is
raised
all
right
excellent.
I
don't
see
further
hands
raised
unless
thomas
you'd
like
to
speak
to
the
item
as
a
member
of
staff
or
or
quasi
public,
and
so
I
don't
see
any
members
of
the
public.
H
A
H
A
Thank
you
very
much,
madam
city
clerk,
and
we
are
on
to
item
35,
which
is
the
consideration
of
accepting
the
monthly
treasurer's
report.
Subcommittee's
recommendation
to
include
accounts
payable
reports
with
the
monthly
treasurer's
report
reviewed
by
the
audit
committee
and
accepting
staff's
recommendation
to
not
include
accounts,
receivable
reports
and
checking
account
statements
with
the
monthly
treasurer's
report,
and
so
our
recommended
actions
are
two
they're
in
alignment.
With
that
subject.
C
Yes,
good
evening,
honorable
mayor
and
city
council
today
I'll
be
discussing
the
format
of
the
monthly
treasury
support
as
background
for
this
in
december,
the
audit
committee
brought
state
and
city
code
provisions
regarding
monthly
reporting
to
the
staff's
attention.
At
that
time,
staff
was
not
compliant
with
government
code,
section
41004,
which
requires
monthly
treasury's
reports
of
receipts,
disbursements
and
fundaments.
C
The
city
does
now
submit
these
reports
to
the
audit
committee
and
city
council,
and
it
is
now
compliant
with
state
and
city
code.
In
april,
2022
city
council
created
a
subcommittee
to
examine
the
monthly
treasury
support
requirements.
The
subcommittee
comprised
mayor
paul
and
audit
committee
chair
and
councilmember
moore
in
may.
C
The
subcommittee
met
with
city
staff
to
discuss
the
recommendations
which
included,
adding
accounts,
payable,
accounts,
receivable
and
account
statements
to
the
monthly
treasury's
report,
and
so,
if
city
council
approves
the
recommendation,
staff
will
submit
the
accounts
payable
reports
with
monthly
treasury
supports
for
the
audit
committee's
review
moving
forward
after
the
accounts
payable
reports
are
reviewed
by
the
audit
committee.
They
will.
They
would
then
be
reviewed
by
city
council
and,
due
to
the
additional
review
city,
council's
review
would
move
to
a
later
meeting,
as
outlined
in
the
staff
report.
C
With
regards
to
the
accounts,
receivable
reports
staff
does
not
recommend,
including
these
reports.
After
researching
neighboring
jurisdictions,
staff
found
that
no
other
agency
provides
accounts,
receivable
reports
in
their
treasury
supports
and,
lastly,
government
code,
section
41004
does
not
require
these
reports.
C
In
addition,
regarding
account
statements
after
discussion
of
the
city's
bank
staff
does
not
recommend,
including
checking
account
statements.
Cities
bank
advise
against
including
checking
account
statements
because
doing
so
may
increase
risk
to
the
city
as
well
as
any
government
agencies,
businesses
or
residents
that
engage
in
financial
transactions
of
the
city.
C
A
A
J
Okay,
so
thomas
just
to
clarify
on
next
monday's
meeting,
we
will
be
receiving
these
accounts
payable
reports
for
the
previous
month
and
then
in
moving
forward.
It's
going.
They
will
then
go
to
city
council,
so
we'll
still
be
receiving.
The
accounts
payable
and
it'll
be,
as
I
understand,
it'll
be
more
organized
because
it'll
be
by
the
by
the
complete
month.
Is
that
correct.
A
L
A
C
C
L
L
A
C
So
this
was
described
in
the
staff
report,
but
after
discussing
with
our
I.t
deployment
and
also
researching
other
cities,
so
any
accounts
payable
or
accounts
receivable
or
account
statements.
We
would
not
recommend
posting
those
on
the
city's
website,
but
in
terms
of
the
staff
reports
themselves,
those
could
be
provided
on
the
city's
website
and
the
reason
we
do
make
any
of
the
accounts
payable
or
accounts.
Receivable
statements
on
the
city's
website
is
that
it
would
make
it
easier
for
malicious
actors
to
harvest
all
the
data
when
it's
more
easily
accessible.
E
C
A
Great
all
right,
thank
you
very
much.
Vice
mayor
councilmember,
moore,
you
have
your
hand
raised.
Did
you
want
to
bring
a
motion
on
this?
I
wanted
to
move
the
recommended
action.
Okay,
councilmember
moore
moves,
the
recommended
action.
Would
anyone
like
the
second
and
vice
mayor
chad?
Well
vice
mayor
chow,.
A
H
A
H
A
A
L
Yes,
I
actually
would
like
to
suggest
myself
I'm
very
interested
in
this
topic
and
I
have
extensive
experience
on
my
11
years
of
school
board.
We
have
extensive
remote
remodeling
of
all
five
high
schools
and
very
familiar
with
buildings
contracts.
You
know
interior
exterior
and
research,
so
I
am
very
interested
to
be
young
in
this
subcommittee.
B
A
B
B
A
J
A
Okay,
so
there
is
a
couple
of
comments,
and
so
I
don't
know
if
we
can
get
the
resolution
in
a
minute
or
less.
So
let
me
let
me
do
this
in
an
effort
to
be.
You
know,
kind
of
fully
fully
vetted
on
this.
Let's
go
ahead
and
continue
this
item
to
august
16th.
I
I
don't
think
vice
mayor
ciao.
Did
you
want
to
make
a
very
brief
comment
before
I.
E
A
L
I
do
have
a
comment:
if
you
talk
about
experience
of
buildings
and
constructions,
design
and
everything,
I
don't
think
anybody
on
this
council
has
more
experience
than
I
have
okay.
The
second
is,
I
would
like
to
ask
a
question:
how
many
subcommittees
councilmember
moore
is
on,
I
mean
we
need
to.
I
mean
we
have
five
counts
of
five
and
I
do
believe
the
job
needs
to
be
spread
out
among
the
five
of
us
and
I'm
not
saying
that
council,
member
moore
is
not
qualified.
A
A
A
H
A
A
B
A
A
A
We
do
have
a
a
full
suite
of
items
that
we
are
considering
and
balancing
out
in
previous
previous
meetings,
and
so
individual
council
members,
if
you
have
concerns,
feel
free
to
send
them
to
our
acting
city
manager,
diane
thompson
and
we
do
meet
on
a
weekly
basis
tomorrow
at
1
30
p.m,
and
so
I'm
sure
that
we
can,
you
know,
talk
through
that
channel
in
terms
of
any
reminders,
for
instance,
as
to
the
pending
requests
for
future
agenda
items.
Well,
thank
you
very
much.
Everyone.
A
It's
been
a
really
actually
quite
effective
meeting.
We
had
a
very
full
agenda,
and
so
we
wish
you
a
wonderful
rest
of
your
july.
We
are
formally
in
a
bit
of
a
summer
break
in
cupertino
for
a
regular
meeting
schedule
august,
2nd
again
is
is
canceled
in
cupertino,
and
so
without
further
ado,
we
will
see
you
on
august
16th
for
our
next
regularly
scheduled
city
council
meeting
of
the
city
of
cupertino.
Have
a
great
night
and
meeting
is
adjourned.