HomeMy WebLinkAbout2017-04-25 Policy & Services Committee Summary MinutesPOLICY AND SERVICES COMMITTEE
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Special Meeting
Tuesday, April 25, 2017
Chairperson Wolbach called the meeting to order at 7:00 P.M. in the
Community Meeting Room, 250 Hamilton Avenue, Palo Alto, California.
Present: DuBois, Kou, Wolbach (Chair)
Absent: Kniss
Oral Communications
None.
Agenda Items
1. Audit of Green Purchasing Practices.
Chair Wolbach: Our first item is an audit of Green Purchasing Practices. I’ll
turn it over to the auditor for a Staff report?
Harriet Richardson, City Auditor: Good evening Mr. Chair and Members of
the Committee. Harriet Richardson, City Auditor, here to present the audit of
Green Purchasing Practices. With me is Lisa Wehara, who worked on this
audit. So, we wanted to start off with a couple of positive things. The green
purchasing actives and their accomplishments before we get into what the
audit found. Right here is a list of things that they’ve accomplished. Just a
couple of them is that they’ve created a flow chart to help them with
decision making on green products. They’ve written some performance
specifications. They have incorporated contract terms and conditions
regarding vendor responsibilities for waste reduction and pollution
prevention. They’ve developed a sustainable procurement playbook for
Cities. They were a participant in developing that and the City also received
a Green California Leadership Award in 2010. There’s more detail in the
audit report on Page 13 of your packet. It has a more complete list of the
accomplishments. The objective of this audit was to determine whether or
not the – whether the City of Palo Alto complies with the applicable green
purchasing requirements in its purchases. In Palo Alto, green purchasing
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includes areas such as goods and services, energy and gas purchases, green
building materials, and use of pesticides. I’m going to turn it over to Lisa to
talk a little bit about what she did and what she found during the audit.
Lisa Wehara, Performance Auditor: Lisa Wehara, Performance Auditor to and
the audit focused on the Cities purchases of office supplies, cleaning supplies
and computers. To assess whether purchases complied with the City’s green
purchasing policies. Mostly during the period of July 1st, 2014 thru June 30th
of 2016. The audit shows that the City’s green purchasing policies and goals
were not fully achieved. Primarily because there are no consolidated formal
written procedures to implement the environmental preferred purchasing
policy, which is also known as the Green Purchasing Policy. There are other
procedures not updated and there’s a lack of awareness of policies and
procedures. There’s also a lack of a clear governance structure that clearly
defines who is responsible for implementing various components of the
Green Purchasing Policy. The City does not have adequate technical tools to
track green purchases. Some examples of what we found are all of the $1
million in computers, notebooks and monitors that the City purchased where
electronic product environmental assessment tool or EPET certified In May
2016, the City received the 2016 EPET Sustainable Purchasing award, which
recognizes excellences in sustainable electronics procurement. Only fifty-
nine percent of staples and paper product purchases and only nineteen
percent of paper product purchases from other office supply vendors met or
most likely met the recycled content requirement. The City purchased and
distributed drinking water in plastic bottles, which is against policy. Staff had
identified this issue and took corrective action during the audit. We also
found that the City’s janitorial contractor that services most City facilities
didn’t always use green products or provide reports of bulk chemicals as
defined by the contract. Nor did the City monitor the products to ensure that
they were green. Public Works has not formally documented its assessment
of the suitability of battery electric or plug-in hybrid vehicles during its
review to the fleet replacement capital improvement plan in the annual
budget process. We have some key recommendations up on the screen. The
audit report includes eight recommendations, including the City’s Manager’s
Office show clearly define the departments responsible for implementing
green purchasing policies. Determine if additional Staffing and funding are
needed to implement the policies and provide the responsible departments
with the authority to implement green purchasing across the City. The
responsible department should then consult with the attorney’s office to
align the Municipal code as needed with green purchasing policies. It should
write and distribute consolidated procedures to implement green purchasing
policies including the ten different areas in the environmentally Preferred
Purchasing Policy and update existing policies and procedures to reflect
current requirements, including recycled paper and procurement card
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guidance. Also, the responsible department should then evaluate if the new
e-procurement system and proposed Enterprise Resource Planning System
or other specialized software can help with tracking and reporting green
purchases. Then as part of the plan, transition of the annual performance
report to the City’s Manager’s Office to determine what green purchasing
performance measure to track and report. Such as the number and
percentage of green products purchased and their environmental benefits.
The (inaudible) procurement playbook for Cities provides potential criteria
for what to track and also, the City’s Manager’s Office and the departments,
Public Works, administrative services and the Office of Sustainability agreed
with all recommendations in our report and specified their corrective action
plan in appendix two, which should be on Page 30 of the packet.
Ms. Richardson: Yeah, I wanted to – oops. I wanted to also point out that
you have an At Places memo in front of you regarding this audit. Subsequent
to the audit, one of the vendors that we looked at information from, revised
information on its website so, on your Packet Page 19, the first paragraph
says that cleaning supplies and paper products were not monitored to
ensure that they were green. It states that about 7,600-ounces of the non-
bulk cleaning chemicals and floor care products that the contractor used
where not green sealed certified. That should say, now 6,300-ounces, which
is seventy-three percent instead of eighty-eight percent. Then, we also
forgot to label appendix two as appendix two so the City’s Manger’s
response beginning Packet Page 30 should be labeled as Appendix 2. That
completes our presentation and we are ready to answer any questions you
have.
Chair Wolbach: I’ll turn it over to my Colleagues. Tom or Lydia, do either…
Ms. Richardson: Also, we have representatives from several departments
here too – available for questions.
Chair Wolbach: Excellent. Tom or Lydia, would (inaudible) kick us off on
questions?
Council Member DuBois: Does all the City’s purchasing go through the
purchasing department?
David Ramberg, Assistant Director of Administrative Services: David
Ramberg, Assistant Director of Administrative Services Department. The
purchasing division is within the Administrative Services Department and we
are a centralized purchasing operation for the City so all purchases do make
their way through to – through the purchasing division, except for purchases
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that are made on p-card. Those are made at – individual – purchase card –
Visa purchase card. Those are made by the individual purchases in
departments, up to a level of a maximum of $10,000 per purchase.
Council Member DuBois: Ok, thanks. I was just wondering in terms of
awareness. If the Purchasing Department could kind of make people aware
of the policy and also kind of enforce it I guess.
Mr. Ramberg: We can. Our primary – and we do. I think part of what this
audit brings forward is possibly a more centralized effort for making the
green purchasing requirements prevalent throughout the City. What we are
– our primary mission in the purchasing division is to make sure that we’re
accomplishing the procurement of goods and services in a timely manner. To
ensure that departments have the contracts to provide the services that they
need through – to the community. We are operating to try to be as efficient
as possibly to put contracts in place. So, where we can and where we work
in close collaboration with the rest of the sustainability team here at the
City. We build in the green requirements as we can, into the contracts that
have them appropriate. I think what this audit points to a better
dissemination of the green purchasing requirements throughout all aspects
of the purchases that go on throughout the City. That can be at the p-card
level, for those individual purchasers who make purchases up to $10,000, it
can be through the contracting process, it can be in the RFP process, it can
be in the specification process for when contracts are being put together at
the department level.
James Keene, City Manager: If I just might add to that? I think David hit this
well but at the same time – I mean the Procurement Department really
needs to be something of a safety net because a lot of the specs are
developed in the departments so we’ve got to make sure that people are
thinking about it at that level. Also, it’s a lot to expect that everyone
purchasing would be sort of experts in the environmental standards that we
want to pursue so it is distributed.
Council Member DuBois: The policies, it’s a preferred policy, right? Not a
requirement. Are there situations where either for cost or speed that you
would not make the environmental purchase?
Julie Weiss, Project Manager for Public Works: I’m Julie Weiss, I’m in our
Public Works (inaudible) Protection Program and in the policy itself, the
Green Purchasing Policy itself, it doesn’t state that certain things are
required but we have a number of other policies the City has adopted that
say it is required. For example, we have a Mercury and Dioxide Reduction
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Policy that said that we need to purchase a certain type of lighting and paper
that has less chemicals in them that we’re concerned about that we see in
San Francisco Bay. We have a less Toxic Management Policy that says that
we’re going to be doing things to purchase less toxic pesticides. We have a
number – we have other policies like that. We have other policies that are
attached to and relevant to the green purchasing policy.
Ms. Richardson: One thing that I would like to point out is that I think Julie
is the one who did this. They’ve tried to pull together a lot of those policies
on the City’s internet more recently because they were kind of scattered and
so I think it may be clear in the future to people what all those are policies
are because they are grouped together now. There are quite a few separate
policies.
Council Member DuBois: Great. Ok. Thank you and thank you for the audit.
Chair Wolbach: Lydia?
Council Member Kou: I’m new to all this so the p-card, can you give me a
little bit more understanding of what it does and does it – is it the holder up
to $10,000 can order anything or does it go through the Procurement
Department? How does that work?
Mr. Ramberg: Right, so a little history. We’ve had a purchase card – we use
to be on the CAL-Card programs which was a State program through the
State of California, it was called the Cal Card. About 5-years ago, we wanted
to update our system so that we can have an online review of activity and so
we switched over to a modern purchase card system through JP Morgan
Chase. Part of that purchase card program – they are one of the leading
providers of corporate purchase cards through -- in the Country and they
have a massive system and we’re able to get rebates. A rebate revenue as
well so we get something in the neighborhood of about $60,000 a year in
terms of rebate revenue based on our spending. We have about
$6-$7 million in spend right now on p-card. That’s all what we call very small
purchases, ok? Certainly under $10,000, very few even get close to
&10,000. These are -- a very typical purchase card purchase is buying office
supplies through our Staples contract. We have a contract with Staples for
office supplies and they are supposed to provide our office supplies at a very
competitive rate that we’ve contracted for. We make all of our purchases
from Staples on purchase cards – on Visa purchase cards. That’s a classic
example of how we use our p-card.
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Council Member Kou: So, what kind of products does the – what goes to the
Procurement Department? I mean, do we – does the purchaser and the p-
card check with the Procurement Department or the inventory list before
they go out purchasing more? I mean, just how does it work?
Mr. Ramberg: That’s a good question. The Municipal Code allows for small
dollar purchases under $10,000 to be purchased by an individual without a
solicitation. That means that those do not need to go through the
Procurement Department because there is no solicitation required but in
many cases, the p-card is buying items that have already been contracted
for at a contracted low price. In the case of offices supplies, we have a
contract with Staples that is competitively bid for low price office supplies,
compared to competitors and we make all the purchases on the p-card so
that’s one example. If an individual has an urgent need in a department,
let’s say in the Community Services Department and it’s a summer camp
and they need to go out and buy water because it’s a very hot day. They can
go down to the local store and buy water or buy whatever else is needed on
their p-card and there would be no issues with that. It would be a small
purchase and it would be appropriate for business use.
Chair Wolbach: Any other questions? I didn’t have any additional questions
beyond that. Does anyone want to off a Motion?
Council Member DuBois: I’ll make a Motion that we accept the audit of
Green Purchasing Practices. Though, I don’t know, did you want to say
something?
Chair Wolbach: Gil?
Gil Friend, Chief Sustainability Officer: Yeah, Council Member. Gill Friend,
Chief Sustainability Officer. I just wanted to add an additional response to
your question about whether this is a preferred policy or a required policy.
The way the policy was original written, it encourages us to buy greener
products where feasible or where not too expensive and so forth and this is
a fairly typical approach for most Cities. A year ago, the City Manager
suggested to the Staff or directed the Staff to default to green. In other
words, to revise the priority and say let’s buy the greener product as the
basic assumption, except where it is not feasible, not practical, doesn’t meet
service requirements or is too expensive. It’s a subtle change but it directs
us to look in a different direction as we implement.
Chair Wolbach: So, I think you were trying your hands in a Motion. Do you
want to finish it up and see if there’s a second?
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MOTION: Council Member DuBois moved, seconded by Council Member
Kou to recommend the City Council accept the Audit of Green Purchasing
Practices.
Chair Wolbach: Alright, we have a motion by Council Member DuBois,
seconded by Council Member Kou. Any other – anything you would like to
say on speaking to the motion or second? Alright, all in favor? Aye. Passes
unanimously with Council Member Kniss absent. Thank you very much for
that one.
MOTION PASSED: 3-0 Kniss absent
2. Continuous Monitoring Audit: Payments.
Chair Wolbach: It looks like you’re still on the docket Harriet for the next…
Harriet Richardson, City Auditor: Yeah, I’m on all night long.
Chair Wolbach: ……all evening. Alright, so let’s move onto – thank you,
everybody, for that one. As people get resettled, out next one also is
another audit. The continuous monitoring audit payments, item two on
tonight’s agenda.
Ms. Richardson: This is our audit of continuous monitoring of payments. To
start, it’s probably helpful for me to define the terms of continuous
monitoring, which is a process for proactively reviewing data or information
at regular intervals. Often through an automated process that uses some
sort of data analytic software and it helps identify errors or (inaudible)
information or incomplete data or information in records. In this audit, we
used data analytic software to see if it would help the City identify duplicate
payment – vendor payments or vendor records, which can increase the risk
for duplicate or fraudulent payments. It’s also important to note that
monitoring is one of the five components of an (inaudible) internal control
system, which are the processes that an organization implements to provide
reasonable assurance that it will achieve its operational reporting and
compliance objectives. There really is an expectation to be monitoring what
you’re doing and taking corrective action as necessary. The audit had two
findings, the first one is that implementing a continuous monitoring process
can help the City identify duplicate invoice payment and vendor records. I
want to give you a little bit of background on the process we went through
because there was an article in Palo Alto online which I think slightly
misstated what we actually found so I want to make sure that it’s
understood tonight what we – how we actually approached it and what we
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actually found. We started by identifying invoices that had the same invoice
amount and invoice number, which identified about 1,400 potential duplicate
payments out of the 44,000 invoices that the City paid from July 2013 –
October 2015. We eliminated what’s called a false positive, which are the
records that the data analytic software identifies as potential duplicate
payments but that we could confirm were not actually duplicate payments
through some other piece of information. By starting with the same invoice
number and same amount, we might realize that oh, there’s a different date
on them or it’s a different vendor or it’s a vendor that bills on monthly basis
and it’s a set amount and so it’s not a duplicate payment. We eliminated all
of those and by doing that, we narrowed the potential duplicate payments
down to 295, which we sorted into about 174 invoice groups. Meaning that,
you had your original due payment, your duplicate payment and in some
cases, there was more than one duplicate payment on the same invoice.
Those totaled to about $820,000 and that’s where the number that was in
the news article came from. Of those 174, we randomly selected 113 of the
invoice groups and we confirmed that the City had made 24 duplicate
payments for a total of $57,000. In working with ASD, we had confirmed
that the City had recovered 17 of those 24 payments, totaling $55,000 of
the $57,000 prior to the audit. ASD is here tonight, again, they’ll be able to
address later, the work they have done since the audit to address the
remaining duplicate payments. As well as the ones that we didn’t look at
through our audit sample. Our seconding finding, because of the duplicate –
some of the duplicate payments were the result of having more than one
record in our SAP system for the same vendor. We did additional work on
the vendor master file, which led to our second finding. That there are
numerous vendor records in SAP that increased the risk of inappropriate and
erroneous payments, as well as incorrect tax reporting. We again used the
data analytic software to identify duplicate vendor records but we also found
that by doing that, that the majority of the vendor records aren’t even used
anymore. Out of the 43,600 or so active vendor records in SAP, almost
41,000 hadn’t been used since before 2015 and about 36,000 hadn’t been
used since before 2012. We also identified several errors in the vendor
records, which increased the risk of incorrect tax reporting. Including making
payments to different addresses for the same vendors and incomplete or
inaccurately formatted vendor identification number. We identified one
instance where this caused the City to under report $30,000 of reportable
payments for a vendor to the IRS. One of the main reasons for having
duplicate vendor records is that the City use to separate – create two
records for a vendor when they determined that some income was
reportable to the IRS and some of it was not and they would make one
payment, under one vendor number and one under the other. Since that
time, more recently, ASD has corrected that practice and recognizing that
it’s up to the vendor to determine what they report to the IRS and not up to
us. Since that change, that should reduce the creation of the duplicate
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vendor records in the future. The audit includes seven recommendations
including building a continuous monitoring reporting process into the new
Enterprise Resource Planning System, to search for potential duplicate
vendor payments and vendor records at regular intervals. We recommended
updating policies and procedures regarding how to correct duplicate
payments and what is needed to create a complete and accurate vendor
master record. We also recommended that they review the 121 duplicate
invoice payment groups that we did not review and that they clean the City’s
vendor master file before the records get transferred into the new ERP
system, once that is implemented. The City’s Manager’s Office agreed with
six of the recommendations and partially agreed with one of the
recommendations. That completes our presentation on that audit and I’m
ready for questions.
Chair Wolbach: Thank you very much, Harriet and I’ll turn it back to my
colleagues. Lydia and Tom, do you have any questions that you want to start
with? Lydia, go ahead.
Council Member Kou: Harriet, can you tell me why the manager’s office
partially went with that one last one that you said?
Ms. Richardson: Yes, so that recommendation had to do with requiring
vendors to use unique invoice numbers and they said that they can’t require
– they can’t direct vendors what to do as far as how they number their
invoices. We did find some policies and procedures of other jurisdictions,
where they actually do require that. I’m not quite sure how they get around
that. Maybe the just don’t do business with someone who won’t comply with
what their organization needs but it really had to do with how the
organization submits their invoices.
Council Member Kou: Is there discussion of a resolution for that?
Ms. Richardson: We have not had an additional discussion about that since
the audit.
Chair Wolbach: Tom?
Council Member DuBois: Yeah, just to pick up on that. So, is that the
primary reason we get duplicates because the invoice numbers aren’t
unique?
Ms. Richardson: That’s one of the reasons, invoice are not unique. Some it
was that sometimes they would submit a duplicate invoice and we’d pay
both of them. Sometimes an invoice would get paid – it would be paid
because it was submitted from an electronic copy or end of the paper copy.
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There were various reasons why we got duplicate payments so I think just
having a system where you can check on it regularly – right now, we have –
they rely somewhat on the vendors to say we – you paid us twice. We’ll give
you a credit or something like that but having a program – an active process
is really the best approach to identifying those rather than relying on the
manual systems that they currently rely on to identify those.
Council Member DuBois: I’m just trying to understand. When you make a
payment, don’t you make it against an invoice so...
Ms. Richardson: Sometimes a vendor will submit a second invoice for the
same (crosstalk)
Council Member DuBois: With a different number?
Ms. Richardson: It may have the same number. That’s how – that’s
originally how we identified it. They had the same number. The same invoice
number. There were some – there may be some other payments that there
were no invoice numbers and so we couldn’t match them up but the ones
that we identified had that the same invoice number.
Council Member DuBois: It sounds like the total dollar amount was relatively
low?
Ms. Richardson: In the end, it ended up being relatively low.
Council Member DuBois: Ok, and what’s the status of the ERP system?
Ms. Richardson: They are planning to issue an RFP. They have finished
identifying the technical requirements and they – the last I heard, they were
in the process of confirming those with departments. They were having
meetings and they were planning to issue an RFP late summer time frame or
so. Somewhere around there, August or September.
Council Member DuBois: Ok.
Ms. Richardson: It’s going to be a staged implementation process and I don’t
know that they’ve gotten to the point of figuring all of that out yet.
Council Member DuBois: If we just look at the recommendation I guess, in
the back, I guess all of your recommendations here are going to be worked
on?
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Ms. Richardson: Yes. They agreed with all of them. They’ve given us an
action plan on all of them except recommendation 1.2 and that’s the one
they partial agreed with but they actually gave us an implementation plan
for how they will attempt to approach that.
Council Member DuBois: Ok. Since you stayed, do you want to add anything
or make any comments?
David Ramberg, Assistant Director of Administrative Services: Yeah, I want
to …
Chair Wolbach: If you could just identify yourself again for the record.
Mr. Ramberg: Sorry, no problem.
Chair Wolbach: Thank you.
Mr. Ramberg: David Ramberg, Assistant Director of the Administrative
Services Department. We oversee the accounts payable division and for –
what we’re – a couple comments. One, we – as you guys know, we run the
SAP system here for the City’s Enterprise Resource Planning System. We
have a – the system is currently configured to identify when there might be
an invoice that has the same number on it. The question that you were just
asking and it’s currently not a hard stop on the system, meaning it can be
overwritten. In some of these instances that were found as duplicates, we
had human error that had over – improperly overwritten an invoice, creating
a duplicate invoice. In many of the instances where a duplicate was created,
we caught it later on in the process before it was issued as payment. What
we're doing now with SAP is within our current ability to configure SAP
without any additional cost, we can put in a hard stop rather than a Staff
override. That hard stop, what that will do is it will prevent that one
individual – we only have three people that do this for the whole City so we
can’t have perfect segregation of duties but what we can do is we can create
a hard stop and this is what we are configuring right now. So, probably the
next update that we come back to you on this one, we’ll have this done
because it’s in testing right now. Where a second – probably a supervisor
will come over and review that hard stop and have to give an approval for it
to go to the next stage and so we’ll have a separate set of eyes on that
potential duplicate that the system would flag.
Council Member DuBois: But what – maybe it’s not in the SAP but it would
be in the new system. When that invoice comes up, does it shows payments
made against the invoice?
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Mr. Ramberg: There is a payment history for the vendor, yes. There would
be – I haven’t seen the screen myself but there would – I would presume
there – depending on which – one of the issues with SAP is that there are
lots of levels and so you have to dig down sometimes to get to the relevant
information. In this case – I don’t know, Harriet, if you guys know off hand
but I think – depending on what screen you’re at, you can certainly get to
additional payment information but it may not be at that exact screen where
you’re seeing the possible duplicate. That part I just don’t know right now.
Council Member DuBois: Ok.
Ms. Richardson: Right. We have to extract things from – that would appear
on different screens to actually see the duplicate payments.
Mr. Ramberg: Right.
Council Member DuBois: And…
Mr. Ramberg: That sounds about right.
Council Member DuBois: …I assume p-cards are – there’s an expense report
filed after the fact?
Mr. Ramberg: Correct, so the purchase card is actually in a separate system.
The high-level dollar amounts come over into SAP so that every department
knows how much they spent because SAP is our final depository of all
spending activity but for the p-card system, the detailed spend activity is in
the PJ Morgan cloud base hosted solution. Those – I don’t think we found
any duplicates there because that’s…
Council Member DuBois: That was my question. Does this audit cover those
payments?
Mr. Ramberg: Yeah, those are the – those are very much locked down on
the Visa network and it’s – I think it’s – it would be very hard to duplicate
those but in terms of review of those transactions – I didn’t cover this before
so this is probably salient. There’s the purchase card holder, which is a Staff
person. This purchase card holder has a supervisor so all the transactions of
a purchase card holder are reviewed every month by a supervisor and
approved to accounts payable. Accounts payable then looks at all
transactions across the City and selects a population to audit every month
and they audit transactions for appropriateness and for other adherences to
policies and procedures. Sometimes around travel, sometimes around the
appropriateness of other purchases including green purchases and
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sometimes we’ll flag – if we find something that’s out of policy, we’ll flag
that and we’ll bring that to the attention of the cardholder and we’ll have
corrective action if needed.
Council Member DuBois: Thank you. My last question – I mean, there are a
lot of inactive vendors in the system so is there an idea with the new ERP
system that maybe have the system automatically deactivate a vendor if
they are not used for a number of years because it seems like it would build
up over time.
Mr. Ramberg: Yeah, that’s exactly right. I think Harriet cited some figures
about how old our vendor database is and the majority of them are quite
old; prior to 2012 and the reason for that is that we did not do a cleaning of
our vendor database prior to bringing our vendor database into SAP. Our
prior legacy system was something called [IFES] back in the early – late 90’s
and early 2000s and when we went to SAP in, I think about 2003 or 2004,
we just brought over all of those vendors. That’s not good practice. We
should have cleaned and cleansed the data more and that’s the biggest
reason for that large percentage. They have just been carried over but I
think – Exactly. In the new system, what we want to do is a better practice,
of course, is scrubbing – only bringing over active vendors. The ones that
are actually part of active contracts or have had payments let’s say, in the
past 1-2-years or something like that. Coming up with criteria and then
running some data tools against it to make sure that the vendor database is
clean and then bringing over only 2,000-3,000 and I think that’s what our
current list of active vendors is.
Council Member DuBois: Yeah, so I mean that seems like a big part of it but
then also – just a comment. If you can put in that automatics cleaning role
kind of going forward so that not only do you clean it once but if you had
some policy that a vendor deactivates if they are not used in 2-years that…
Mr. Ramberg: That’s a really good point.
Council Member DuBois: Yeah, so thank you.
Chair Wolbach: Lydia?
Council Member Kou: Just so I’m clear when you transferred all the old
vendors, it’s still into the SAP system…
Mr. Ramberg: Correct.
Council Member Kou: …or is it the ER – what is – the ERP or SAP?
(Crosstalk)
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Ms. Richardson: SAP is in the ERP, correct.
Council Member Kou: SAP is in the ERP.
Ms. Richardson: It is an ERP. (Crosstalk) Enterprise Resource Planning
system.
Council Member Kou: Ok.
Chair Wolbach: SAP is a vendor.
Ms. Richardson: Yes, and SAP is a vendor yes. (crosstalk)
Council Member Kou: I got it.
Ms. Richardson: The City is in the process of planning a new replacement
financial system that would-be Enterprise Resource Planning system so when
we talk about the new ERP system, we’re talking about something that is
currently in the planning stages that would replace SAP.
Chair Wolbach: Great. I will once again – you two have asked great
questions and I don’t have any questions that I think would be useful I
think, to add at this point so I’ll ask if anyone wants to make a Motion?
Council Member Kou: I’ll make the motion to recommend that the City
Council except for the continuous monitoring audit for payments.
Chair Wolbach: I’ll second that. Would you like to speak to your Motion?
Council Member Kou: I think it’s all said, thank you.
Chair Wolbach: Likewise. Ok, all in favor? Aye. That passed unanimously
with Council Member Kniss absent. Thank you very much.
MOTION: Council Member Kou moved, seconded by Chair Wolbach to
recommend the City Council accept the Continuous Monitoring Audit:
Payments.
MOTION PASSED: 3-0 Kniss absent
Chair Wolbach:
3. Auditor's Office Quarterly Report as of March 31, 2017.
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Chair Wolbach: For Item Three, again, Harriet, convenient that we have you
here. Item three on tonight’s agenda is auditor’s office quarterly report as of
March 31st, 2017 and Harriet, once more.
Harriet Richardson, City Auditor: Then you, yes and I don’t have a
PowerPoint on this one. This is our quarterly report on the third quarter of
Fiscal Year ’17 ending in March. Some – so, three activity highlights for the
quarter. We published the 2016 performance report, National Citizen Survey
and citizen center report and presented those to the Council at their annual
retreat on January 28th. We also presented the Community Services
Department fee schedule audit to the Policy and Services Committee and
that was on February 14th. On February 14th, we also discussed at Policy and
Services the proposed changes to the fraud, waste and abuse hotline
protocols. During this quarter, we completed two additional audits to – that
we presented tonight that where the continuous monitoring of payments and
the green purchasing audit and as I mentioned, the fees schedule’s audit.
We have several other audits in progress. One is the utilities water billing
and accuracy audit – water billing accuracy audit. That one is in – the report
is being drafted at this point. That says that – in this report, I say that we
expect to present that at the June Policy and Services Committee meeting.
As of today, it looks like we’ll publish it before the end of June but it will
probably be presented at the August meeting. There’s some juggling going
on with some things right now. The continuous monitoring and other
continuous monitoring audit, this one is of overtime to look at whether or
not a continuous monitoring process for overtime could improve the City’s
oversight and management of overtime. That one is also being drafted right
now and it is scheduled to be presented at the June Policy and Services
Committee meeting. We’re also doing an audit of the hydro-max cross pore
contract. That was to evaluate the work performed under a contract to see if
the City took an appropriate approach to the work. Include whether it
received appropriate inspection data from the effort and allocated an
appropriate level of oversight over that contractor. That audit is also being
drafted right now. It’s almost completed and it’s scheduled for the June
Policy and Services Committee meeting. We also have been doing what we
call a non-audit service, an Enterprise Resource Planning project and this is
really an advisory service that we’re doing where we’re attending meetings,
looking at what their finding as far as the requirements that are approached
to planning the RFP. Then providing technical advice to them based on what
we see. The main purpose of this is to identify issues up front so that we
wouldn’t – don’t come back 3-years later and say oh, you should have done
this instead of being more proactive and preventing things. During this
quarter, one of my auditors attended twenty-seven system requirement
validation session so those were meetings with individual departments
where the consultant went over what they identified as the requirements for
that specific department. Then she also attended three strategic and tactical
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team meetings and provided verbal advice during those meeting. We also
issued a memo to the IT director that discusses what’s going well with the
project and some of the challenges we identified. I’m in the process of
scheduling a meeting with him now so that we can discuss that memo in
more detail. Each quarter, we’re planning to issue a memo letting what
we’re seeing and what we’re finding so as he goes to that, he can make
some changes along the way and not end up with a failed project, which is
common with government ERP systems. I already mentioned that we
completed the National Citizen Survey and national performance – annual
performance report. Throughout the year, we monitor the City’s sale tax
revenues and we identify – we look for businesses that – we have access to
a database that allows us to see where there’s changes in what a business
has reported as their sale tax to the City or if there’s a new business and we
aren’t seeing sales tax reported. We can report to the State Board of
Equalization and they can look at that and say, did they under report or did
they miss allocate their sale tax to another jurisdiction, which is sometimes
common when they do business in more than one jurisdiction. During the
third quarter, our office recovered about $23 – well, just about $3,000 in
sale tax from our increase and we also contract with a consultant who
recovered $852. Year to date, we’re recovered a total of $277,000. There
are quite a few requests out to the State Board of Equalization. Right now,
69 are waiting to be researched and processed. 26 of those are from our
office and 43 are from the vendor. At the end of June, we receive sales tax
information for the Stanford Hospital project and we’ll report that
information about what they City recovered under the special agreement we
have for the City to get the sale tax on that project. We published the
quarterly reports on our City website – on the City auditor website and I
have a link there to that. We also participate in several advisory roles. We
service as an advisory on the Utility Risk Oversight Committee, the
Information Security Stirring Committee and the Information Technology
Governance Review Board and as I already mentioned, we’re also doing
advisory – providing an advisory service on the ERP system. That completes
the main part of the work that we’ve done this past quarter. We are getting
ready because we have several audits wrapping up. We are getting ready to
start some new audits on our – that are on our audit plan and so those will
be listed on the next quarterly report. The status of audit recommendations,
in 2014, the Council changed the way we do that so it uses to be that our
office would ask the departments to provide us the status of their
recommendations and we would report to the Council on that. In 2014, the
Council decided that they wanted the departments to report directly and
more often than once a year, which is what we were doing. We still track
what’s outstanding and we have nine audits on this list. The last one, the
community services fee schedule audit, is not past due. The others are all
past due and as you can see, the oldest one from 2010, has two open
recommendations. Some of those others have not been reported on at all.
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The worker disability rates and worker’s compensation and the cable
franchise and peg fee audits have not had any reports. The other ones are
all past due. In mid-March, we sent an email to all of the departments that
are affected by these audits, saying that we need to get – start getting these
going again. So, we’re starting to get the responses to those and my Staff is
validating the responses so that we can say to the Council when the
departments present them that yes, we agree with the statues that they
reported. In some cases, we’re going back for more information but you
should start seeing those coming to Policy and Services probably
August/September on those agendas. I think – from what I’m hearing from
my Staff, we’re probably going to be able to clear out quite a few of these in
the next few months. Then, the hotline is the last things on our report. We
received and closed two hot line complaints during the third quarter. One of
which was related to a previous case. So, at this point, we have no open
hotline cases. They have all been closed. The two that came in this – during
this quarter, both were unsubstantiated and I mentioned in here about the
survey that we sent to other jurisdictions and that I had presented that as a
discussion item at the March Policy and Services Committee meeting. That’s
all I have on that and I’m open for questions.
Chair Wolbach: Any questions? Tom.
Council Member DuBois: You don’t have any audits right now in kind of the
design or all the collections fees?
Ms. Richardson: We are just getting ready. We – I’m going to send down
audit notice on the code enforcement audit this week so we are doing a little
bit of work to get that one ready to start. Then these ones that are wrapping
up, I’m going to have three auditors ready to start new audits in the next
couple of weeks so we are going to start on those ERP audits that we have
planned.
Council Member DuBois: What are the new ones?
Ms. Richardson: Code enforcement is definitely – that one – she’s already
doing a little bit of work but we haven’t set out – sent out the audits start
letter yet. Then we have three ERP planning audits so one is data reliability,
which kind of goes back to the issue, for example, of the vendor master file.
That’s one example but what we’re going to do is look at a variety of data
sets that are in the SAP system and see where cleanup needs to be done
before data gets transferred over to – into the new system. We’ve got on
that we’re calling link segregation of duties. That’s audit jargon for when two
people shouldn’t do the same – have the ability – one person shouldn’t have
the ability to do too many tasks that could allow them to do bad things like
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commit fraud. So, looking at how the system is set up to make sure that
they have the right separation of duties so that we can make sure that the
City’s protected. The third one is governance – IT governance and that’s
really looking at – as an example. Right now, when we do an audit and we
want a data set and we go to a department and we ask for information
about the data that they use, for example, say in utilities. What data goes
into making a utility bill and they will say oh, I don’t know. Go ask IT and IT
will say no, go check with the department. The department is the data
owner but a lot of times they have not had the training or they don’t have
the knowledge to know what is – goes on behind the screen that they see
and so really looking at what that structure should be and what kind of
training those people should get. So, that they know what they are
responsibilities are and that they – it reduces the chance for error when
people know how the system works and how their reports are developed so
really focusing a lot on that kind of thing.
Council Member DuBois: I think in past years, you’ve sent around a list of
potential audits for prioritization. I mean, are we kind of at that time? It
sounds like…
Ms. Richardson: We’re getting close to that time. I will probably be bringing
a list at the first Policy and Services Committee meeting after – so, I’ll be
sending an email out in the near future.
Council Member DuBois: Ok.
Ms. Richardson: I can probably do that – I can probably send that out next
week and get that going.
Council Member DuBois: (Inaudible) to the whole Council.
Ms. Richardson: I do, I do.
Council Member DuBois: Ok. On National Citizen Survey, you did present at
the retreat. We didn’t really have a lot of time to talk about it. Did you feel
like you covered everything that you wanted to cover?
Ms. Richardson: I think so. I think – one thing that really came out pretty
clearly on that from the question that was asked was that there are certain
areas that continuously rate low, like the built environment but that question
is fairly broad. This year, what we’re going to do –I’ve already talked to the
Planning Director and the Community Services Director and we’re going to
sit down and develop some custom questions that will try and dig down
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deeper into what it is that causes people to think that the built environment
is low. We’re going to try and focus on just a couple of areas. Most of them
tie directly to the Council priorities and develop our custom questions around
those areas this year.
Council Member DuBois: I don’t know what you guys think. I mean we might
want to have a study session to actually talk about the survey a little bit
deeper. I didn’t really feel like we had a chance.
Chair Wolbach: Are you thinking something for Policy and Services or for the
Council?
Council Member DuBois: No, I meant for the Council. Like a short study
session at Council.
Chair Wolbach: Well, maybe that something that we can bring up with Jim
and I’m not sure (inaudible) agenda item right now but I think we can
definitely, as individuals, ask Jim and I’m sure Staff here will mention it.
Let’s – I’d be comfortable with that.
Council Member DuBois: Just going onto sale tax, so we had the vendor
collect $800. I’m just curious how much we paid the vendor to do that?
Ms. Richardson: We pay a percentage of what they collect so we pay twenty
percent but you – I think it’s also important to remember that although that
was a small amount, they have quite a number of requests out to the State.
They have 43 requests out to the State waiting to be processed and when
you look at that large $277,000 number that we’ve collected year-to-date.
Most of that was from the vendor.
Council Member DuBois: Right, so I think the last couple of times it’s been
very low and we keep hearing it’s delayed at the State. Is there anything we
can do to unjam that?
Ms. Richardson: I don’t think so. It’s based on their Staffing and I do – I’m
looking at, right now, -- so we have 69 outstanding – right, inquiries
outstanding right now. A year ago, we had 56 at this time. The year before
that we had 43 so that log seems to be growing.
Council Member DuBois: Two hundred and seventy-seven thousand sounds
like a large number but my recollection is that it’s usually over a million. It’s
quite large.
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Ms. Richardson: Not the part that we actually recover on the misallocations.
Council Member DuBois: Ok, there had been years where we recovered quite
a bit.
Ms. Richardson: Not – never – no, actually I have a chart here that I’ve
started looking—trying to track. Going back to 2007 and the highest year –
actually, this $277,000 puts us at the highest year and that was due to one
really large recovery effort. Prior to that, the largest amount was $169,000
and that was in 2014.
Council Member DuBois: Ok, alright. I stand corrected.
Ms. Richardson: Yeah, we’ve had it as low as $24,000 and that was 2011.
Council Member DuBois: Ok. I think I brought this up last time but it looks
like the sale tax reports on the website are still like -- the most current one
is June of 2016.
Ms. Richardson: There should be two more since then. I’ll have to look. I
know we have one pending that needs to go to – on the website and that
should be going out – it’s done, it just needs to be posted.
Council Member DuBois: If you could just check on that. It looks really out of
date. Then, you know, we do this every quarter I guess and it comes back
and we haven’t had any implemented recommendations for a long time.
You’re saying next time we’re going to be seeing a bunch.
Ms. Richardson: I think you’ll – yeah, you’ll start seeing some because we do
have those emails out and we have started receiving responses to them.
Council Member DuBois: I’d like to make a request that next time this comes
back, could you provide more detail on these 76 items.
Ms. Richardson: What they recommend…
Council Member DuBois: Maybe even – yeah, maybe even just attach a table
of what they are.
Ms. Richardson: Ok.
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Council Member DuBois: If there’s a status of either fixed or decided that
we’re never going to fix it or it’s still outstanding, I think that would be really
useful. Some of these are quite old, right?
Ms. Richardson: Right.
Council Member DuBois: (Inaudible)
Ms. Richardson: I think most of the ones that are here are ones that will be
implemented. I have worked primarily with ASD on some of these where the
recommendations – we looked – we went back and looked at them and said
that they aren’t really feasible at this point or they don’t make sense
anymore due to other operational changes.
Council Member DuBois: It would be really nice just to see that clearly and
we could clear some of these out that are so old.
Ms. Richardson: I’m also trying to work closely with departments to make
sure that when we make the recommendations up front, that they make
sense.
Council Member DuBois: Great, ok, thank you.
Chair Wolbach: Any other questions? Lydia, quick question? Go for it.
Council Member Kou: Harriet, do you know – the food trucks, how the sale
tax collected from those? They move all around.
Ms. Richardson: That’s a good question. I don’t know. I would have to check
on that.
Council Member Kou: Ok. Alright. I always wondered so I thought…
Chair Wolbach: Ok, I’ll move the Staff recommendation that we recommend
to the City Council the acceptance of the auditor’s office quarterly report as
of March 31st, 2017.
Council Member DuBois: I’d like to propose that we make a very (inaudible)
We suggest that there’s a study session on the National Citizen Survey as
part of the acceptance.
Chair Wolbach: I’m not sure it’s really (inaudible) for this particular motion
but I’m happy to have us discuss it and…
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Council Member DuBois: Yeah, I’m not saying that we do it. I’m saying we
ask Staff to consider doing it basically.
Chair Wolbach: Right. What I am saying is I think that (crosstalk) (inaudible)
Council Member DuBois: (Inaudible) the National Citizen Survey and so it’s
up to use to say if we accept it or if we want to discuss it.
Chair Wolbach: Actually, let me look to the Staff for any thoughts on that.
Ms. Richardson: I’m not certain how that works. I would probably have to
differ to the clerk or the City attorney.
Chair Wolbach: And City attorney, you are thinking that there’s anything
wrong with adding that to this motion from a legal standpoint?
Terence Howzell, Principal Attorney: (Inaudible) It would be a soft
recommendation that we (inaudible) to put in on the Council’s calendar for
(inaudible)
Council Member DuBois: Yeah, exactly.
Chair Wolbach: I’d be fine with that Amendment. It will be to recommend
that the City Council accept the auditor’s office quarterly report as of March
31st, 2017 and also recommend scheduling a full Council study session
regarding the National Citizen Survey.
Council Member DuBois: Great, thanks.
Chair Wolbach: Any other discussion? Alright, all in favor? Aye. Alright,
passes unanimously with Council Member Kniss absent. Alright, thank you
very much, Harriet.
MOTION: Chair Wolbach moved, seconded by Council Member DuBois to
recommend the City Council accept the Auditor’s Office Quarterly Report as
of March 31, 2017, and to recommend the National Citizen Survey be
discussed at a future City Council Study Session.
MOTION PASSED: 3-0 Kniss absent
Future Meetings and Agendas
Chair Wolbach: I don’t know if you want to stick around for our exciting last
item, which is discussing future meetings and agendas. I think – did we all
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receive an At Places – I think we all did. Kind of tentative – actually, it’s
tilted tentative future items. A couple of things here and I’ll look to the City
Clerk for thoughts on this as well though we may not be able to resolve it
today. The date that’s currently tentatively scheduled for our next meeting,
May 23rd, is going to be a very difficult meeting in time for Staff. I
understand that is a budget meeting for the Finance Committee. I think it’s
the budget wrap up, which means that Jim and probably a lot of his Staff will
have a really difficult time making that meeting for us. If there’s a chance
that we could reschedule that, possible for Wednesday the 24th or some
other time. I’m happy to look at our calendars right now and/or have the
City clerk poll for a date.
Jessica Brettle Assistant City Clerk: We can handle it both ways. Whatever
you prefer, I’m happy to doodle or if we can find a date and time now, we
can do it that way as well.
Chair Wolbach: Why don’t we look at it tentatively. Lydia…
Council Member Kou: I (inaudible) be here on the 24th.
Chair Wolbach: On the 24th?
Council Member Kou: Yeah.
Chair Wolbach: Ok, well let’s tentatively do that and maybe send around a
doodle just to confirm and check with Council Member Kniss as well.
Ms. Brettle: Ok.
Chair Wolbach: I’m fine with currently rescheduling that for the 24th.
Ms. Brettle: Ok, great. Then as for the start time on that date, do we keep it
at 7? (Inaudible)
Chair Wolbach: There’s a lot happening there so that’s the other question. I
was wondering if you guys would be ok with starting as early as 6 or even 5
or 5:30 but that might be…
Council Member DuBois: (Inaudible) in my calendar at 6. (Inaudible)
Ms. Brettle: When I send out the doodle, I can put both times if you’d like. I
can put 6 and 7 and see everybody’s availability or?
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Chair Wolbach: I was going to suggest actually a little bit early. Even at 5:30
if you guys can make it.
Ms. Brettle: Ok.
Chair Wolbach: Any thoughts on that?
Council Member Kou: Can we do 6?
Council Member DuBois: Six is best for me.
Chair Wolbach: Ok, let’s do it at 6 then.
Council Member Kou: 6 o’clock.
Chair Wolbach: That will be probably a busy meeting and I just wanted to
point out that one of the tentative items that would be led by the City’s
Manager’s office would be airplane noise. I just wanted to speak to that
briefly. I’ve spoken with the Mayor and also with the City Manager and I
think there’s a lot of interest in the community and among the City
organization on having a – some Council discussion. Particularly around
whether and how to provide additional feedback to our federal
representatives and the FAA about the recommendations, which they are
currently studying. I discussed with the Mayor and also with the City
Manager and with Cash [Allee], what – if we wanted to do that as a City. I
think everybody agreed that that would be a good idea to at least consider
and so the question was raised well, what would be the best avenue for
having that conversation. The recommendation that I heard and I thought
was also ok was to do it here at Policy and Services so unless there’s any
objection, that’s kind of the gist of where we’d be heading with that. It
would an opportunity for members of the public to come and talk about that
issue in the new context that we’re dealing with FAA. Looking at those
current recommendations and updating and clarifying our City’s position in
light of that upcoming FAA rule.
Council Member DuBois: It’s going to be before the FAA response?
Chair Wolbach: Right, so that would be the (inaudible). As the FAA is looking
at the – I think it’s 108 recommendations. Some from the Select Committee,
some from the SFO Round Table, they would have the benefit potentially, of
having an updated message from Palo Alto about what our priorities are
among those recommendations or any clarity among them. In the absences
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of an updated City Policy, there’s been some confusion and maybe even
missing information out there about what Palo Alto’s priorities are. But we
could – since this is not agendized, I don’t want to have too long of a
discussion about it tonight. Just so that you guys have an
(inaudible)(crosstalk)
Council Member Kou: I just wanted to make sure that will the City Manager
also have information on how we can be part of the [ADHOC] Committee at
that Policy and Services when he comes back? I think that’s an important
discussion to have.
Chair Wolbach: I think that the future of an [ADHOC] Committee, whether it
happens, when it happens and how we can be part of it is definitely an
important part of that discussion. That’s another – I appreciate you
mentioning that. That’s another reason why I wanted to see it discussed
among the Council body but unless there’s any objection, I think we’ll move
forward with doing it here at P&S. Great. On June 23rd – the 13th, right? So,
the 13th of June, the one recommendation that I had for the City Manager
was that we just change the order – this is, of course, all tentative, that we
do the Data Collection and Privacy Policy prior to Cubberley just because it
was the last item on the agenda when it was discussed by this committee in
December and I want to make sure that it had an earlier time on the agenda
for this time. Not to sideline Cubberley but (inaudible)(crosstalk)
Council Member DuBois: Well, I’m wondering if we should actually move one
and two to the end and do Data Collection and Cubberley.
Chair Wolbach: I’d be ok with that but I think the only that I would say is
that if Harriet’s ok, we can move those to the end. On the other hand, as
Harriet has proven, we can sometimes get through these audits pretty quick
and knock them out. That way Harriet can…
Harriet Richardson, City Auditor: The hydro max may take longer.
Chair Wolbach: Gotcha, ok. If you’re ok with moving that towards later in
the meeting, I would be ok with that too.
Council Member DuBois: Or we can just see how many people show up on
Cubberley and decide.
Chair Wolbach: Ok and before we wrap up, are there any other items or any
concerns or thoughts about a tentative future agenda?
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Council Member Kou: Just the – so, I have a few items that I haven’t see
come up. The neighborhood Town Hall meetings, is that something that
we’re supposed to be looking at?
Chair Wolbach: Yeah, actually thank you for mentioning that. I think Tom
and I both had an interest in the discussion sooner rather than later so they
just don’t end up getting stacked at the end of the year. Thanks for
mentioning that.
Council Member Kou: Exactly. I’d like to see them spread out a little bit
more and not rushed through. Also, another one is the know your
neighborhood grants. Does that come through Policy and Services each year
or is that just re-continued? I haven’t seen it this year.
Chair Wolbach: Tom, do you remember or does Staff remembers on that
one?
Council Member DuBois: It doesn’t come to us. It’s (inaudible)…
Chair Wolbach: I didn’t think so.
Council Member DuBois: …(inaudible). People just apply and…
Chair Wolbach: Oh, don’t forget your mic.
Council Member DuBois: It would only come to us if we were going to
change it in some way, I think.
Council Member Kou: OK, so I think that the Council all saw Tom’s, through
the City’s Clerk’s office, the AirBnB regulations that had the other method of
shortening the time or something of distribution. I wonder if that needs to
come to us to discuss in terms of ensuring that AirBnB doesn’t go any
shorter than 30-days and we do have some rules in place. Just to kind of
bring it up and make sure...
Chair Wolbach: Yeah, I had heard actually that at least one Council Member
was potentially looking at colleague’s memo on this but if it – it may come to
us sooner than that but I’m fine –I’ll check in with Staff and if that’s
currently something we’re planning on discussing either at Council or at the
Committee and see if that colleague’s memo was moving forward.
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Council Member DuBois: Then I brought it up multiple times on the progress
we made on the Magical Bridge playground. I just think it would be useful to
have them come in and hear about the County money that’s available.
Chair Wolbach: Ok. Do you – is that one time sensitive or do you think we
might be able to do that one in late summer or early fall? I was just looking
at our next couple of meetings are getting pretty backed up.
Council Member DuBois: (Inaudible)
Chair Wolbach: That’s a good idea. Great, so let’s look to maybe scheduling
that one in – maybe in September.
Ms. Richardson: I sent a list to Cash today of all of these open audits so that
he knows that he’s going to need to fit those in somewhere.
Chair Wolbach: Ok, great. Alright, well with that, this meeting is adjourned.
Thank you.
ADJOURNMENT: Meeting was adjourned at 8:04 P.M.