Supplemental ReportAC 10-31-2024
#5
City-Wide Policy Inventory
and Gap Analysis Report
Supplemental Report
Date: October 31, 2024
To: Audit Committee, City of Cupertino
From: Moss Adams LLP
Re: City-Wide Policy Inventory and Gap Analysis
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The City of Cupertino (the City) requested that Moss Adams LLP (Moss Adams), as the City’s internal
auditor, perform an inventory of Citywide Administrative policies and procedures (P&Ps) and provide
a gap analysis to determine whether gaps in coverage exist, and develop a prioritized P&P work plan
to support the City in addressing identified gaps.
The scope of this project included Administrative P&Ps in each of the following City departments:
• Administrative Services
• City Manager’s Office
• Community Development
• Innovation and Technology
• Law Enforcement
• Parks and Recreation
• Public Works, including Capital Improvement Program
The scope did not include the City’s finance and accounting functional areas, which were addressed
in our report titled “Fiscal Policy Inventory and Gap Analysis” from May 2022. The scope also did not
include City Council P&Ps and P&Ps adopted by Council Resolution, which are more legislative in
nature compared to the in-scope Administrative P&Ps, which are more operationally focused.
Citywide Administrative P&Ps are reviewed and approved by the City Manager and department-
specific P&Ps are reviewed and approved by the respective Department Head.
The City can utilize the Prioritized P&P Work Plan, presented in the report, to carry out their efforts in
developing and updating their Citywide P&Ps. In addition, we have provided management with a
detailed Prioritized P&P Work Plan, which includes all results from the inventory and gap analysis
performed and detailed recommendations by area.