CC Ordinance No. 22-2243 Amending Municipal Code Section 2.88.100 Audit Committee - Duties-Powers-ResponsibilitiesORDINANCE NO. 22-2243
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CUPERTINO
AMENDING MUNICIPAL CODE SECTION 2.88.100: AUDIT COMMITTEE -
DUTIES-POWERS-RESPONSIBILITIES
The City Council of the City of Cupertino finds that:
1. In 2021, the Audit Committee and City Council approved a Fraud, Waste, and Abuse
Program as part of the FY 2021-22 internal audit work plan.
2. The City's Internal Auditor, in conjunction with City staff, has developed a Fraud, Waste,
and Abuse Program and will be preparing quarterly Fraud, Waste, and Abuse Program
reports to facilitate transparency and oversight.
3. To improve transparency and provide oversight of the Fraud, Waste, and Abuse Program,
the City Cow1cil desires to amend Section 2.88 .100 of the Mwucipal Code to expand the
Audit Committee's duties to include the review of quarterly Fraud, Waste, and Abuse
Program reports.
NOW, THEREFORE, THE CITY COUNCIL OF THE OF CITY OF CUPERTINO
DOES ORDAIN AS FOLLOWS:
SECTION 1. Adoption.
Cupertino Municipal Code Section 2.88.100 is hereby amended as set forth below:
2.88.100 Duties-Powers-Responsibilities
The powers and functions of the Audit Committee shall be as follows:
A . To review the annual audit report and management letter;
B. To recommend appointment of auditors;
C. To review the monthly Treasurer's report;
D. To recommend a budget format;
E. To review City investment policies and internal controls of such policies;
F. To recommend appointment of internal auditors;
G. To review internal audit reports.
H. To review quarterly Fraud. Waste. and Abuse Program reports.
1
Ordinance No. 22-2243
Page2
SECTION 2: Severability and Continuity.
The City Council declares that each section, sub-section, paragraph, sub-paragraph,
sentence, clause and phrase of this ordinance is severable and independent of every
other section, sub-section, paragraph, sub-paragraph, sentence, clause and phrase of
this ordinance. If any section, sub-section, paragraph, sub-paragraph, sentence, clause
or phrase of this ordinance is held invalid, or its application to any person or
circumstance, be determined by a court of competent jurisdiction to be unlawful,
unenforceable or otherwise void, the City Council declares that it would have adopted
the remaining provisions of this ordinance irrespective of such portion, and further
declares its express intent that the remaining portions of this ordinance should remain
in effect after the invalid portion has been eliminated. To the extent the provisions of
this Ordinance are substantially the same as previous provisions of the Cupertino
Municipal Code, these provisions shall be construed as continuations of those
provisions and not as an amendment to or readoption of the earlier provisions.
SECTION 3: California Environmental Quality Act.
This Ordinance is not a project under the requirements of the California Environmental
Quality Act, together with related State CEQA Guidelines ( collectively, "CEQA") because
it has no potential for resulting in physical change in the environment. In the event that
this Ordinance is found to be a project under CEQA, it is subject to the CEQA exemption
contained in CEQA Guidelines section 15061(b)(3) because it can be seen with certainty
to have no possibility that the action approved may have a significant effect on the
environment. CEQA applies only to actions which have the potential for causing a
significant effect on the environment. Where it can be seen with certainty that there is no
possibility that the activity in question may have a significant effect on the environment,
the activity is not subject to CEQA. In this circumstance, the amendments to the City
Code would have no or only a de minimis impact on the environment. The foregoing
determination is made by the City Council in its independent judgment.
SECTION 4: Effective Date.
This Ordinance shall take effect thirty days after adoption as provided by Government
Code.Section 36937.
SECTION 5: Publication.
The City Clerk shall give notice of adoption of this Ordinance as required by law.
Pursuant to Government Code Section 36933, a summary of this Ordinance may be
2
Ordinance No. 22-2243
Page 3
pre pared b y the City Clerk and published in lieu of publication of the entire text. The
City Clerk shall post in the office of the City Clerk a certified copy of the full te xt of the
Ordinance listing the names of the City Council members voting for and against the
ordinance .
INTRODUCED at a regular meeting of the Cupertino City Council on July 19,
2022 and ENACTED at a regular meeting of the Cupertino City Council on August 16,
2022 by the following vote:
Members of the City Council
AYES: Paul, Chao, Moore, Wei, Willey
NOES: None
ABSENT: None
ABSTAIN: None
SIGNED :
(?--e~ ~/2-s:,/2-e:,2..z
Darcy Paul, Mayor Date
City of Cupertino
ATTEST:
Kirsten Squarcia, City Clerk Date
APPROVED AS TO FORM:
Christopher D. Jensen, City Attorney Date
3
8/30/22
Christopher D. Jensen Aug 30, 2022
Ordinance No. 22-2243
Final Audit Report 2022-08-30
Created:2022-08-30
By:Araceli Alejandre (aracelia@cupertino.org)
Status:Signed
Transaction ID:CBJCHBCAABAA6-ybUtIwPWtkMXNRaFH1OoK8EQ0NWPJ-
"Ordinance No. 22-2243" History
Document created by Araceli Alejandre (aracelia@cupertino.org)
2022-08-30 - 11:42:55 PM GMT- IP address: 73.170.27.253
Document emailed to christopherj@cupertino.org for signature
2022-08-30 - 11:44:03 PM GMT
Email viewed by christopherj@cupertino.org
2022-08-30 - 11:53:46 PM GMT- IP address: 104.47.73.126
Signer christopherj@cupertino.org entered name at signing as Christopher D. Jensen
2022-08-30 - 11:54:04 PM GMT- IP address: 136.24.42.212
Document e-signed by Christopher D. Jensen (christopherj@cupertino.org)
Signature Date: 2022-08-30 - 11:54:06 PM GMT - Time Source: server- IP address: 136.24.42.212
Agreement completed.
2022-08-30 - 11:54:06 PM GMT
STATE OF CALIFORNIA )
COUNTY OF SANTA CLARA )
CITY OF CUPERTINO )
I, KIRSTEN SQUARCIA, City Clerk and ex-officio Clerk of the
City Council of the City of Cupertino, California, do hereby certify the
attached to be a true and correct copy of Ordinance No. 22-2243 which
was enacted on August 16, 2022, and that it has been published or posted
pursuant to law (G.C. 40806).
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this 30th day of August 2022.
____________________________________________
KIRSTEN SQUARCIA, City Clerk and Ex-officio Clerk
of the City Council of the City of Cupertino, California