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HomeMy WebLinkAboutStaff Report 2506-4887CITY OF PALO ALTO Policy & Services Committee Special Meeting Tuesday, October 13, 2026 6:30 PM     Agenda Item     3.Office of the City Auditor Presentation of the FY2026 Audit Recommendation Follow-up Report. CEQA Status: Not a Project. Staff Presentation 7 6 6 2 Policy & Services Committee Staff Report From: City Auditor Report Type: ACTION ITEMS Lead Department: City Manager Meeting Date: October 13, 2026 Report #:2506-4887 TITLE Office of the City Auditor Presentation of the FY2026 Audit Recommendation Follow-up Report. CEQA Status: Not a Project. RECOMMENDATION The Office of the City Auditor recommends the Policy & Services Committee accept the results of the FY2026 Audit Recommendation Follow-up Report. BACKGROUND Baker Tilly Advisory, in its capacity serving as the Office of the City Auditor (OCA), conducted a follow-up assessment of outstanding recommendations from previously issued audit and assessment reports to determine the status of recommendation implementation. The report provides the current implementation status of recommendations from 14 audit engagements and 4 advisory assessments, encompassing 83 recommendations. ANALYSIS Departments assessed include: Administrative Services, City Manager’s Office, Information Technology (IT), Office of Transportation, Public Works, Planning & Development Services, Human Resources, City of Palo Alto Utilities, Fire, Office of Emergency Services, Community Services, and Police. Of the 83 total recommendations reviewed across all engagements, OCA has verified that 32 (38.5%) have been completed, 32 (38.5%) are reported by management as in progress, 15 (18%) have not been started, and 4 (5%) are no longer relevant. 7 6 6 2 The follow-up report includes “Progress Comments” from each department describing actions to date as well as noting any constraints preventing implementation from starting. Some audit recommendation timeline targets remain in the future and subsequent audit follow-up assessments will continue to track and monitor progress on these outstanding recommendations. FISCAL/RESOURCE IMPACT For each audit, at the time of reporting, management reported on the timeline and resource needs for implementing management’s action plans. STAKEHOLDER ENGAGEMENT The OCA would like to thank all of the departments noted above for their timely and thorough response in providing progress updates as well as documentation to support their activities. ENVIRONMENTAL REVIEW Council action on this item is not a project as defined by CEQA because contracting for auditing services is an organizational or administrative activity that will not result in direct or indirect physical changes in the environment. CEQA Guidelines section 15378(b)(5). ATTACHMENTS Attachment A: FY2026 Audit Recommendation Follow-up Report APPROVED BY: Kate Murdock, City Auditor September 30, 2026 City of Palo Alto Office of the City Auditor FY2026 Audit Recommendation Follow-up Report Table of Contents Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, operate under an alternative practice structure and are members of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Baker Tilly US, LLP is a licensed CPA firm that provides assurance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulting services to their clients and are not licensed CPA firms. Executive Summary ............................................................................................................................ 1 Detailed Results .................................................................................................................................. 3 Appendix ............................................................................................................................................. 5 Executive Summary Purpose of the Follow-Up Baker Tilly Advisory Group, LP (Baker Tilly), in its capacity serving as the Office of the City Auditor (OCA) for the City of Palo Alto (the City), conducted a follow-up review of outstanding recommendations from previously issued audit and assessment reports. This follow-up report provides the current implementation status of recommendations from 14 audit engagements and 4 advisory assessments, encompassing 83 individual recommendations. These were completed in less than six (6) years since the new contract with Baker Tilly was executed in October 2020. The purpose of this follow-up work is to evaluate the implementation status of corrective actions in response to prior audit findings and assessment observations. Follow-up activities are a critical component of the audit process, as they help ensure accountability, promote continuous improvement, and verify that identified risks are being appropriately managed. Audit engagements are conducted in accordance with generally accepted government auditing standards (GAGAS) and result in formal findings, recommendations, and management responses. Advisory assessments, while not conducted under GAGAS, provide valuable observations and recommendations intended to strengthen City operations and risk management. Both types of engagements are included in this follow-up to provide a comprehensive view of the City’s progress toward addressing identified areas for improvement. Summary of Results Of the 83 total recommendations reviewed across all engagements, OCA has verified that 77% of recommendations are either completed or in progress: 32 (38.5%) have been completed; as reported by management, 32 (38.5%) are in progress 1, 15 (18%) have not been started, and 4 (5%) are no longer relevant. Exhibit 1: Overall Implementation Status Implementation Status Count Percentage Completed 32 38.5% In Progress 32 38.5% Not Started 15 18.0% No Longer Relevant 4 5.0% Total 83 100% 1 Management reported 2 of the 32 “in progress” recommendations as “complete”. However, OCA did not receive supporting documentation to verify the implementation status. OCA will follow-up on these recommendations for supporting documentation during the next follow-up assessment. 2 Government auditing standards require an external peer review at least once every three (3) years. The last peer review of the Palo Alto Office of the City Auditor was conducted in 2017. The Palo Alto City Council approved a contract with Baker Tilly U.S, LLP for internal audit services for October 2020 through June 2022 with an extension through June 2025. City Council appointed Kate Murdock, Audit Manager in Baker Tilly’s Risk Advisory practice, as City Auditor in May 2024. As a result of transitions in the Audit Office and peer review delays due to the COVID pandemic, an external peer review is targeted for 2026. It should be noted that Baker Tilly’s most recent firmwide peer review was completed in November 2024 with a rating of “Pass”. The scope of that peer review includes projects completed under government auditing standards. Methodology The OCA performed the following procedures to assess the implementation status of prior audit recommendations and assessment observations: • Reviewed the original audit reports and advisory assessment reports, along with associated recommendations, to establish the baseline for follow-up evaluation. • Contacted responsible departments via email to request status updates, supporting documentation, and updated completion timelines for each outstanding recommendation. • Evaluated management responses and supporting evidence provided by departments to assess whether corrective actions adequately address the intent of the original recommendations. • Assessed the current implementation status of each recommendation and categorized them as Completed, In Progress, Not Started, No Longer Relevant, or No Response. • Documented remaining recommendations requiring continued monitoring in future follow-up cycles. Statement This follow-up review was conducted from March 2026 through September 2026. The scope included recommendations from 14 previously issued audit reports and 4 advisory assessments, totaling 83 recommendations. Audit engagements included in this review were conducted in accordance with generally accepted government auditing standards (GAGAS), except for the requirement of an external peer review 2. This follow-up does not constitute a new audit or assessment engagement. Rather, it is intended to provide City leadership and stakeholders with an assessment of management’s progress toward implementing previously agreed-upon corrective actions. The Office of the City Auditor greatly appreciates the support of the departments involved in conducting this audit activity. Thank you! Detailed Results The tables below summarize the implementation status of recommendations organized by engagement type. The OCA will continue to track open recommendations and report on implementation progress in subsequent follow-up cycles. Exhibit 2: Audit Engagement Implementation Status Audit Engagement Completed In Progress Not Started Total Asset Capitalization Audit Update (July 2021) 3 0 0 1 4 2021) 0 2 3 0 5 Review (April 2022) 12 2 0 2 16 Audit (August 2024) 2 4 0 0 6 2024) 4 0 0 0 4 (December 2024) 2 1 0 0 3 (September 2025) 2 0 0 0 2 (November 2025) 2 8 0 0 10 Audit (December 2025) 0 1 0 0 1 Management Audit (December 2025) 0 1 1 0 2 (June 2026) 0 0 5 0 5 Total 30 23 10 3 66 Exhibit 3: Advisory Assessment Implementation Status Advisory Assessment Complete In Progress Not Started Total Technology Applications Disaster Preparedness Assessment (September 2024) 0 5 0 1 6 2025) 1 3 0 0 4 Levels Advisory Assessment (January 2026) 0 1 0 0 1 2026) 1 0 5 0 6 Total 2 9 5 1 17 Appe Appendix Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments Asset Capitalization Audit Update - Issued July 30, 2021 Configure SAP and WBS elements to separately track capitalizable and noncapitalizable costs, and document the related criteria and procedures. the criteria in No longer relevant begun monthly review of transactions - d in FY2021, the accounting Completed newly developed and implemented which include , as well -year Completed Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments Update CIP and fixed asset policies to clarify project setup, cost review, monitoring, and reporting requirements, and review them at least every three years. Completed newly and supporting and use. IT Risk Management Audit - Issued September 2021 -year IT strategy with a risk In progress - te, by Q3 FY . In Progress Coordination with the City’s Risk Manager -specific criteria to rank to the process will Not started has not begun this due to completing priorities -evaluate project scope in with the City’s Risk Manager to Q2 FY 2027. Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments a solicitation to contract with a third party to develop and implement a Risk Management Framework. -sized Risk Management Not started -evaluate project scope in collaboration h Not started -evaluate project scope in collaboration f 311 data. Building Permitting Process Audit Review - Issued April 10, 2022 ake steps to ensure that all relevant -line. In progress ng Standards Code, effective January 1, 2026. Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments inspection checklists to reflect the January 2026 adopted code. Both items are currently in progress, with completion anticipated by Q2 FY 2027. OPS to incorporate relevant - Completed -application process in ACA (as application moves from pre-application to - ee calculator Completed assessed the updated building permit which provides more guidance, and information on reasons for rejected s. notifications for all involved -application - -person or -application to Completed assessed the updated building permit -person or Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments Digitize data collection from PDF to Completed evelop a robust set of internal -examining n but will l this In progress rces and procedures have also been and include: naming conventions, S evelop an updated strategic plan -learned throughout the orting within three No Longer Relevant -quality and ertise, customer service and professional growth Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments Staff recommend that a strategic plan as initially recommended by the auditors is no longer relevant. The Department has made significant changes to permitting operations and service delivery since the end of the pandemic and continually assess for improvement opportunities, including staffing models, ontinue exploring technology . Completed 3C24181451 for electronic plan review. reate materials to train from and Completed , meets with the team 2x per week to review , and -application situations as they arise. Other periodically – California Building Permit Tech Academy, International Permit Tech Certification, Project and the CALBO Education 3 https://recordsportal.paloalto.gov/WebLink/DocView.aspx?id=82584&dbid=0&repo=PaloAlto&searchid=80831be2-e2e4-4f21-bac1-2b3de845a212&cr=1 Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments Limit interim code interim . -mandated cycle. ds Completed 4. is greater emphasis on quality . Completed : • Application Processing/Project Coordinators: The program has strengthened quality control consistency. The program has also implemented an 80% target on time rate for application processing and this has been incorporated into staff evaluations. • Building Inspection: The program implemented ongoing quality control practices for building inspections, including daily route sheet reviews, random permit history checks, Accela "incorrect final status" report monitoring, and review of records for outstanding issues on scheduled final inspections. On a bi-weekly basis, individual inspector result history is audited reviewing partial approvals and non-approval statuses to ensure corrections are consistent and understandable, with unclear corrections discussed directly with the inspector and team-wide inconsistencies addressed at weekly staff meetings. Periodically, the Manager conducts joint field inspections with 4 City Council Item 6, https://www.paloalto.gov/files/assets/public/v/5/agendas-minutes-reports/agendas-minutes/city-council-agendas-minutes/2022/20221114/20221114pccsm-linked-cq- ppts.pdf Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments needed or to check in on project status for larger jobs. iew as a comment ation and ensure evelop plans to best utilize/balance -house plan en difficult since Completed assessed employee roster and confirmed there -house inspection reviewers and the department . In addition, the -23 - Completed assessed and confirmed onboarding of new . -set or No Longer Relevant t unnecessary and not -times. Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments and consultant funding requested in the FY22-23 budget, combined with sed in City building code or find Completed hen fully staffed, onal staff resources to manage Completed nspection times have been restored to Parking Permit Technology Contracts Audit - Issued August 2024 In progress Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments When implementing a system such as the parking permit systems, the City document procedures related - ccess In progress stablish a list of individuals who have -up. Staff procedures In progress - In progress Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments Establish a formal vendor performance assessment for all third- ng value in -party Completed ll technology - -ranked, and Completed as stated above. Procurement Process Review - Issued August 2024 Create a comprehensive procurement checklist that captures all required supporting documentation, references, and explanations for exceptions throughout the procurement process. intake process to automate Completed assessed new intake process and checklist . Completed assessed updated purchasing manual and the addition of design build specifications. Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments Integrate standardized needs assessment and market analysis procedures that are applicable across all departments to enable the procurement professionals to gather and analyze the information. The expectations and guidance should be formally documented in the City’s and to leverage a buying me and cost Completed assessed the needs assessment questions and documentation mplement application controls that mplement procedures where vendor Completed assessed the duplicate vendor check process Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments Technology Applications Disaster Preparedness Assessment - Issued July 2024 here necessary. In progress stablish a formal standard operating outlines the well as any documentation . In progress 5 — IT maintains a standard operating -premises In progress disaster recovery- solution for identified . Formalizing the procedures and/or 5 Auditor did not receive evidence of completion. Status marked as In progress. Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments Establish and document a formal process for periodically testing restoration from backups, including roles, responsibilities, results, and corrective actions for failures. In progress 6 - IT has implemented a robust disaster -business continuity project solution for . A process to validate -annually, address failures, and monitoring onfigure Synology to encrypt backup -level No Longer Relevant In progress disaster recovery- solution for identified applications which is being and expect to complete by Q1 FY ADA Compliance - Issued November 2024 Address barriers to fully using the ADA budget, consider outside resources, and improve tracking and reporting of ADA project progress, spending, and status. Completed assessed updated Construction Contract and confirmed steps were added to provide 6 Auditor did not receive evidence of completion. Status marked as In progress. Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments Establish a centralized process to log, route, track, and resolve ADA requests and grievances, regularly review the grievance policy, and assess whether ADA coordination resources are sufficient. Not Started cal expertise -evaluation In progress -evaluation Recruitment and Succession Planning - Issued December 2024 Formalize and monitor the Recruitment Strategic Plan with clear priorities, timelines, documentation, and regular reporting to ensure accountability and implementation. Completed integrating it into bi-weekly -ins with the City Manager's Office and the use of ty re-assessment. For example, -year implementation period of the A system upgrade within the City Applicant -to-fill or critical positions. Thus, there is no longer on an outside Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments as of March 2026. This can be reevaluated when the budget stabilizes. -10 to In progress tments. Completed ongoing and documentation supporting . The WCACP now includes an annual -assessment by the Executive Leadership Team of nce merit/management process for Grant Management - Issued March 2025 Update the grant policy to define grant lifecycle responsibilities, train departments on the revised process, and use the Grant Analyst role to support coordinated oversight. In progress nt policy, however, will undergo with the City Council grant analyst A completed policy revision is Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments Consider establishing a complete, central repository of all City grants including such information as how many active grants there are, if they are federal or local, and dollar amount. Additionally, the City should consider whether they can set up a separate to the appropriate - Completed he City should consider the merits of nts would e City should continue t. Completed administration efforts as well monthly meetings with management Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments Improve adjustment controls by automating approvals where possible or strengthening procedures, checklists, training, and documentation requirements, including support for stale-dated -off instructions will In progress • Staff agreed automation could reduce human error and are evaluating SAP S/4HANA enhancement opportunities. Target completion: January 31, 2027. • Processing Adjustment procedures were updated with checklists and added to SharePoint. • Additional process improvements are underway, including clearer training, documentation, review expectations, and ICWEB record requirements. • Adjustment approvals are being transitioned to DocuSign workflows based on authority levels. Target completion: August 31, 2026. • Forms, logs, and procedures for adjustments were updated to include SAP verification and approval steps. • Quarterly Write-Off training was updated to include stale-dated check procedures.7 -up, training rengthen In progress • Staff agreed standardized processes and stronger internal controls are needed to reduce risks of errors and fraud. • Processing Adjustment procedures and checklists are being updated to strengthen approvals, documentation, and oversight. • Customer Service authorization levels and approval thresholds were updated and published to SharePoint. Completed March 2026. • Implausibles investigation documentation is 7 Due to length of response auditor summarized progress comments. Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments checkpoints, and resolution processes. Target completion: September 30, 2026. • Additional training and documentation updates are in progress for CSR and CSS staff related to billing investigations and follow-up procedures. • DocuSign review expectations and approval timelines are being formalized. Target completion: August 31, 2026. • Staff are coordinating with Utilities, Administrative Services, and Meter Shops to resolution. 8 Purchasing Card Program Audit - Issued September 2025 -Card compliance -person and hybrid -Card training, continue exploring -based training tools, and peated non-compliance. Completed ed new p-card training ppt and p-card s and -Card post-audit controls -Card transactions, Completed ed the newly updated credit limit s, p-card sampling procedures, -card misuse tracker, and single credit limit exception s. 8 Due to length of response auditor summarized progress comments. Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments Dispatch Center Assessment - Issued October 2025 Completed -priority -time e an appropriate call In progress is in the future; the audit -up procedures at a future -up on dispatcher -up procedures need - In progress is in the future; the audit -up procedures at a future ive training manual and Q1 FY 2027 - -sized call In progress is in the future; the audit -up procedures at a future Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments not currently have a formal process for evaluating the service provided on other calls received. The City should consider developing and incorporating formal feedback procedures into the Communication Training Manual including processes for addressing performance deficiencies. Emergency Preparedness Wildfire - Issued November 2025 Continue efforts to underground WUI distribution infrastructure and prioritize as appropriate maintenance and possible replacement of the oldest poles should they remain in place. -risk overhead ditional engineering and In progress -energized overhead lines and poles will be 9 . In progress . nd Completed and -inspections and compliance. 9 Due to length of response auditor summarized progress comments. Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments monitoring of properties with violations that require re-inspections. . -term In progress of - ge. In progress -party partner regarding a potential cost-sharing ment the strong interoperability and 7 In progress are considering how to document the Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments The emergency plans align with the majority of FEMA guidance; however, they would be strengthened by incorporating a more comprehensive revision history and an enhanced review process. The City should also review its evacuation plans and consider if plans could be enhanced by reviewing best practices in other cities such as establishing evacuation locations and sheltering agreements with neighboring communities. In progress staff planning ity is performing a -driven Evacuation Plan that identifies tions Plan and Hazard . - - -review process until In progress encourage participation through websites, Completed City’s efforts to continue to its emergency alert system, addition, signing up for in FY27. Additionally, continue to utilize the City’s Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments alert sign-ups, and share details via the City Hall lobby screen, City website, and social media channels. tual -aid agreements to rough existing regional processes. In progress establishing a file in as a central repository of all auto-aid to allow other impacted departments Staff expect this Continue to the next page. Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments Building Permit and Inspection Fees Audit - Issued December 2025 Review and resolve inappropriate fee charges, reinstate periodic internal audits, improve fee simplification and automation where feasible, strengthen staff training, and retain required documentation. - solutions and future In progress -recommendations have been have -live of FY2027 fees, staff will ff have updated e Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments CSD Equipment and Materials Inventory Management Audit - Issued December 2025 Implement a centralized inventory tracking process, conduct periodic inventory audits, and assign trained staff to monitor inventory consistently across facilities. - em. In progress -Fleet Equipment was uploaded to Maintenance ency, draft a Standard Operating Procedure for -out a policy will document ain value or type (e.g., electronics Not Started Contract Solicitation and Authority Levels Advisory Assessment - Issued January 2026 Review and update procurement ordinances and policies to raise thresholds, add useful exemptions, adjust P-Card limits, consider - es. In progress Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments Public Safety Staffing and Overtime Audit - Issued June 2026 Police may not have sufficient sworn staffing to meet operational demands. -hire positions if ic engagement, Not started he audit team will conduct follow-up procedures at a . r some sworn functions could Not started is in the future ; the audit -up procedures at a future . -related risks within rporate fatigue assessment Not started is in the future; the audit -up procedures at a future Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments Inconsistent and manual overtime tracking may cause the City to make staffing decisions based on inaccurate data. reliability of information. The prise Not started is in the future; the audit -up procedures at a future ons. The department will also -range planning ation. Not started is in the future; the audit -up procedures at a future Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments Utility Reserves Advisory Project - Issued June 2026 Update dated reserve policies. nting for the fund’s is in the future; the audit team -up procedures at a future date. . . is in the future; the audit -up procedures at a future . -specific rate cing reserve adequacy, financial is in the future; the audit -up procedures at a future Recommendation Summary Department/Concurrence/Target Date Corrective Action Plan Summary Progress Status Progress Comments Consider adjusting rate stabilization reserve policy to align with benchmark communities. is in the future; the audit -up procedures at a future . ion-based quarterly -of-funds and is in the future; the audit -up procedures at a future Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, are members of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Baker Tilly US, LLP is a licensed CPA firm that provides assurance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulting services to their clients and are not licensed CPA firms. City of Palo AltoOffice of the City Auditor (OCA) Policy & Services Committee Meeting FY 2026 Audit Recommendation Follow-up Report Presenter: Kate Murdock, City Auditor, Baker TillyOctober 13, 2026 2 Purpose Evaluate the implementation status of corrective actions in response to prior audit findings and assessment observations 3 Summary of Results 4 Summary Results by Audit 5 Summary Results by Audit 6 Summary Results by Advisory Project Questions? Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, operate under an alternative practice structure and are members of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Baker Tilly US, LLP is a licensed CPA firm that provides assurance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulting services to their clients and are not licensed CPA firms. The name Baker Tilly and its associated logo is used under license from Baker Tilly International limited. The information provided here is of a general nature and is not intended to address the specific circumstances of any individual or entity. In specific circumstances, the services of a professional should be sought. © 2024 Baker Tilly Advisory Group, LP