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Page 1 of 4 <br />City of Redwood City 1017 Middlefield Road, Redwood City, CA. 94063 Tel: 650-780-7000 www.redwoodcity.org <br />STAFF REPORT <br />To the Honorable Mayor and City Council <br />From the City Manager <br />DATE: August 26, 2024 <br />SUBJECT <br />Response to San Mateo County Grand Jury Report: “Assessing and Reporting Internal Controls in San <br />Mateo County Agencies and School Districts” <br />RECOMMENDATION <br />By motion, approve letter responding to San Mateo County Civil Grand Jury Report titled “Assessing and <br />Reporting Internal Controls in San Mateo County Agencies and School Districts” and authorize the Mayor <br />to execute and transmit the letter. <br />STRATEGIC PLAN GUIDING PRINCIPLE <br />Excellence in Government Operations <br />BACKGROUND <br />The California Penal Code provides for the formation of civil grand juries and their powers and duties. <br />With respect to public agencies, grand juries are authorized to “Investigate and report upon the <br />operations, accounts and records of the officers, departments, functions, and the method or systems of <br />performing the duties of any such city or joint powers agency and make such recommendations as it may <br />deem proper and fit.” (California Penal Code § 925a) <br />On June 27, 2024, the San Mateo County Civil Grand Jury released a report entitled, “Assessing and <br />Reporting Internal Controls in San Mateo County Agencies and School Districts.” The report notes that, in <br />2015, the California State Controller’s Office issued “Internal Control Guidelines - California Local <br />Agencies” to comply with California Government Code section 12422.5; and that the State Guidelines <br />include a section on Accountability for Performance, including: <br />6.C. - Page 1 of 22 <br />80