HomeMy WebLinkAbout _ 5.1--City of Redding Audit & Financial Advisory Committee Appointments GI �" Y C� F
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REPORT TO THE CITY COUNCIL
MEETING DATE: May 19, 2026 FROM: Sharlene Tipton, City Clerk
ITEM NO. 5.1
***APPROVED BY***
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stipton@cityofredding.org wtarbox@cityofredding.gov
SUBJECT: 5.1--Consider Council Member appointments to the City of Redding Audit and
Financial Advisor Committees.
Recommendation
Authorize and approve the following appointments to the City of Redding Audit and Financial
Advisory Committees:
Audit Committee
(1) Approve Mayor Mike Littau's appointment of one non-voting member, Ken Freigher, for
a two-year term to November 30, 202$;
(2) Approve Vice Mayor Dr. Pau1 Dhanuka's appointment of one non-voting member in
2026, Dale Ball, for a one-year term to November 30, 2027; and
�'inancial Advisory Cammittae
(1) Approve Mayor Littau's two Council Member appointments of himself and Council
Member Tenessa Audette;
(2) Approve the following Council Member-sponsored appointments:
(a) Mayor Mike Littau—Jason Richart, for a three-year term to November 30, 2029;
(b) Vice Mayor Dr. Dhanuka — Michael Quinn, for a three-year term to November 30,
2029;
(c) Mayor Pro Tempore Erin Resner—Bruce Dean, for a one-year term to November 30,
2027;
(d) Council Member Tenessa Audette — Dennice Maxwell, for a one-year term to
November 30, 2027; and
(e) Council Member Jack Munns — Kurt Swanson, for a one-year term to November 30,
2027.
Fiscal Impact
There is no direct fiscal impact associated with these appointments. Committee members serve
without compensation and meetings wi11 be supported by existing City of Redding (City) staff
resources within the City iVlanager's Office and Finance Department.
Report to Redding City Council May 15,2026
Re: 5.1--City of Redding Audit&Financial Advisory CommitteeAppointments Page 2
Alternative Action
Council could provide alternative direction regarding the appointment process.
Background/Analysis
On December 2, 2025, during item 9.1(e) Council directed staff to prepare resolutions
formalizing the Audit Committee and ensuring all activities are clearly defined and a new
Financial Advisory Committee (FAC) established. The purpose of the FAC is to provide
community-informed advisory input on budget development, financial priorities, and long-term
sustainability. The Audit Committee's purpose is to review internal and external audit functions,
support best practices in governance and risk lnanagelnent, and help strengthen con�nunication
between City leadership, staff, and auditors.
On January 20, 2026, during item 91(c) Council discussed draft resolutions and provided
clarifying language and feedback to staff regarding the committees, struct�ure, composition, how
Council and community members are appointed.
Audit Committee
The City has maintained an Audit Committee since 2015 as a Brown Act committee. Prior to
2015, the committee did not operate under Brown Act requirements. Currently, the A�udit
Committee meets annually, at a minimum, to review and discuss the results of the City's annual
external audit. In addition, Council Policy No. 425 delegates responsibility for internal audits to
the City's Finance Department and requires that the results of those audits be presented to the
Audit Committee.
On February 3, 2026, the Council adopted Resolution No. 2026-009, thereby formalizing the
City's Audit Committee as a focused, Council led advisory body dedicated to audit and
accountability functions. It provides a mechanism to initiate and review internal audits with a
dedicated reporting mechanism. The Audit Committee shall report its observations,
recommendations, and activities to the City Council on a regular basis, or as otherwise reguested
by the Council, and recommend to City Council acceptance of�nual Comprehensive Financial
Report(ACFR) and external audit results. Key elements include:
� Clear Authority and Role: The Audit Committee serves in an advisory capacity to the
City Council, providing struct�ured oversight of internal audit activities, external audit
services, and audit findings, without directing staff or assuming operational authority;
� Council Leadership with Limited Membership: The Committee is composed of the
Mayor and Vice Mayor as voting members, ensuring direct Council involvement and
accountability. The alternate member shall be the 1Vlayor Pro Tempore, who shall also
serve ex officio. The resolution also allows for the optional inclusion of up to two
community members who serve in a non-voting advisory capacity to provide additional
expertise and continuity over multiple years. Non-voting members shall serve staggered
two-year terms. A11 non-voting members must be nominated by the Mayor and appointed
by vote of the Council, except that in 2026, one of the two non-voting members shall be
nominated by the Vice Mayor to serve a one-year term, in order to allow for proper
staggering;
Report to Redding City Council May 15,2026
Re: 5.1--City of Redding Audit&Financial Advisory CommitteeAppointments Page 3
� Continuity and Expertise: Staggered appointments and defined qualification criteria for
cominunity inembers are designed to preserve institutional knowledge and bring relevant
audit, financial, or governance experience to the Committee's work;
• Regular, Transparent Meetings: Publicly noticed and open to public comment, provide
a predictable forum for reviewing internal audit priorities and findings, external audit
findings and performance, external audit contract considerations, and opportunities for
process improvement; and
• Alignment with Best Practices: The Audit Committee structure reflects best practices in
municipal governance by separating audit oversight from operational management while
enhancing transparency and accountability.
Financial Advisory Committee
On February 3, 2026, the Council adopted Resolution No. 2026-010, thereby creating the FAC,
which establishes a broader, community-facing advisory body focused on fiscal policy, budget
priorities, and economic trends. The FAC derives its authority from the City Council, and serves
solely in an advisory capacity and shall provide recommendations and observations to the City
Council. The FAC shall have no independent decision-making authority and shall not direct City
staf£ The City Manager and Finance Director will support the Committee by providing relevant
financial information, analysis, and staff presentations. Key elements include:
• Advisory Role to Council: The FAC provides non-binding recommendations and
perspectives to the City Council on budget development, financial priorities, and long-
term sustainability, without decision-making authority or staff direction;
• Balanced Composition: The Committee includes two Council Members appointed
through the Mayor's committee assignment process and five community members
appointed by Council vote. This structure balances elected-of�cial oversight with diverse
community and ind�ustry perspectives;
• Industry-Based Expertise and Community Insight: Community member criteria
emphasizes representation from major employers, local industries, and professions that
understand spending patterns, economic conditions, and the social and emotional pulse of
the community. Restrictions on conflicts of interest and Council relationships preserve
independence and credibility;
• Term Alignment and Continuity: Four-year staggered terms aligned with Council
Member terms ensure continuity while maintaining accountability and periodic renewal
of inembership;
• Flexible, Budget-Aligned Meeting Cadence: The FAC is designed to meet strategically,
often a limited number of times, to review materials staff intends to present to the
Council, evaluate priorities, and provide feedback during budget development. Meeting
frequency may increase during biennial budget cycles, with the FAC authorized to
recommend cadence adjustments annually; and
� Sunset and Evaluation: A two-year sunset review requires the Council to evaluate the
FAC's effectiveness using data and outcomes, ensuring the FAC remains purposeful and
aligned with Council priorities.
Report to Redding City Council May 15,2026
Re: 5.1--City of Redding Audit&Financial Advisory CommitteeAppointments Page 4
Envi�onmental Review
This is not a project defined under the California Environmental Quality Act, and no further
action is required.
Council Priority/City Manager Goals
• Budget and Financial Management — "Achieve balanced and stable 10-year Financial
Plans for all funds."
• Communication and Transparency — "Improve the quality of communication with the
public and City employees to enhance knowledge and increase transparency to improve
public trust."
• Government of the 21st Century — `Be relevant and proactive to the opportunities and
challenges of today's residents and workforce. Anticipate the future to make better
decisions today."
Attachments
Audit Committee -Freigher, Ken
Audit Committee- Ball, Dale
Financial Advisory Committee - Richart, Jason
Financial Advisory Committee - Quinn, Michael
Financial Advisory Committee - Dean, Bruce
Financial Advisory Committee - Maxwell, Dennice
Financial Advisory Committee - Swanson, Kurt
Resolution No. 2026-009 - Establishing Audit Committee
Resol�ution No. 2026-010 - Establishing Financial Advisory Committee
Previous Staff Report , February 3, 2026, item 4.1(a)--Adopt Resolutions for Audit Committee
and Financial Advisory Committee
Previous Staff Report, January 20, 2026, item 91(c)--Adopt Resolutions Re_ Audit Committee
&Financial Oversight Committee
Previous Staff Report, December 2, 2025, item 9.1(e)--Establishment of Finance Advisory
Committee
Minutes - Special City Council Meeting of October 22, 2025
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Financaat Advisory Cammittee
[� Economic Deveiopment�orp ofi Shasta County
� Fianning Cammission
[� Shasta County Commission on Aging
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Q Shasta Mosquito&Vec#or Control District
❑ Shasta Public Library Cotizens Adaisory Co.
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State and local law require#hat you abstain from participation in decisions that may affect your financial interests,inciuding sources of income,
interest in real property,personal finances,or investments.in addition,if appointed,you may be required ta fi16 out a discdosure statement,
which identifies certain areas of your financial interests beginning with the immediate twelve-month periad prior to your appointment.
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_ _ __ __
[Redding, CA - #12106p1] Boards, Commissians, and Committees
__ .. _ _ _ _
From noreply@revize.com <noreply@revize.com>
Date Thu 5/7/2026 1:22 PM
To CityClerk <CityClerk2@cityofredding.gov>
[Reddir�gY �A - #12'�Q601� �oards, Cor�rnissions, �nd Comrnittees
Submission has been updated. Please lag in to see the full detail of the submission.
Update by Bruce Dean
A clarification...
I am a co-founder of Black Bear Diner..l was CE� for 25 years and am now the the Chairman of the
Board.
Prior to that I was CEO of Siskiyou Development Company in Weed.
There I develaped and operated a number of gasoline/C-Stores for 15 years ...
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State and local law require that you abstain from participation in decisions that may affect your financial interests, including sources of income,
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RESOLUTION NO. 2026-009
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF REDDING
ESTABLISI3ING AN AUDIT COMMITTEE
WHEREAS, the City Council desires to strengthen financial oversight, transparency, accountability,
and risk inanagelnent through the establishment of an Audit Committee; and
WHEREAS, an Audit Coinmittee provides a forum to review internal and external audit activities,
recommend improvements, and ensure appropriate follow-up on findings;
NOW, THEREFORE, BE IT RESOLVED by the City Council that an Audit Committee is hereby
established with the following authority, purpose, composition, and operating provisions:
1. Authority
The Audit Committee is established by and derives its authority from the City CounciL The Committee
serves in an advisory capacity to the City Council and has no independent decision-making authority
unless expressly delegated by Council action. The Committee may request information,presentations,
and reports from City management, internal audit staff, and external auditors as necessary to fulfill its
responsibilities.
2. Purpose
The purposes of the Audit Committee are to (1) enhance the integrity, transparency, and effectiveness
of the City's financial reporting, internal controls, and audit processes, (2) provide direction and
guidance regarding internal audit function topic considerations, review findings, and when necessary
review and discuss process improvements, (3)review external audit service contracts,including scope,
vendor selection, performance, and results, (4) facilitate communication among the City Council,
management, internal auditors, and external auditors; and (5) promote best practices in governance,
risk management, and financial accountability.
3. Composition and Membership
The Audit Committee shall consist of two (2)voting members, one alternate voting member, and up to
two (2) non-voting members. The voting members shall be the Mayor and Vice, who shall serve ex
o�cio. The alternate member shall be the mayor pro tempore, who shall also serve ex officio.
In addition to the Mayor and Vice Mayor, up to two (2) advisory, non-voting members may be
appointed to the committee by the Council. Non-voting members will be selected from the public and
provide for continuity and institutional knowledge. The Mayor and Council will,to the extent practical,
appoint members who poss�ss (1) experience or education in accounting, auditing, finance, public
administration, risk management, or a related field, (2) an understanding of governmental or public-
sector financial practices, (3) the ability to analyze complex financial and audit information, and(4) a
commitment to ethical standards, objectivity, and the public interest.
Non-voting members shall serve staggered two (2) year terms. All non-voting members must be
nominated by the Mayor and appointed by vote of the Council, except that in 2026, one (1) of the two
(2) non-voting members shall be nominated by the Vice Mayor to serve a one (1) year term, in order
to allow for proper staggering.
Non-voting members shall comply with applicable ethics laws, conflict-of-interest requirements, and
disclosure obligations and may be required to complete ethics, audit, or governance-related training as
determined by the City. In addition to complying with al1 applicable conflict of interest 1aws,members
shall not have any financial or business relationship with the City that would iinpair independence.
4. Staffing
The City Manager and Director of Finance, or their designees, shall attend Committee meetings and
ensure staff availability to support Committee work to provide information regarding audit results and
financial infonnation. The Committee, however, sha11 not have authority to direct staff, and any
Committee requests that may require the use of City resources shall be referred to the City Council.
5. Reporting
The Audit Committee shall report its observations,recommendations,and activities to the City Council
on a regular basis,or as otherwise requested by the Council,and recommend to City Council acceptance
of Annual Comprehensive Financial Report(ACFR) and external audit results.
I HEREBY CERTIFY that the foregoing resolution was introduced and adopted at a regular meeting of
the City Council of the City of Redding on the 3rd day of February, 2026,by the following vote:
AYES: COUNCIL MEMBERS: -AUDETTE,DHANUKA,MUNNS,RESNER,AND MUNNS
NOES: COUNCIL MEMBERS: -NONE
ABSENT: COUNCIL MEMBERS: -NONE
ABSTAIlY: COUNCIL MEMBERS: -NONE
MIKE LITTAU,Mayor
ATTEST: FORM APPROVED:
SHAIZLENE TIPTON,City Clerk CHRTSTIAN lYI. CURTIS, City Attorney
SOLUTIC�N NCI; 2026-010
A RESOLUTIQN OF THE CITY Ct)UNCIL OF THE CITY QrF REllDING
EST LI�HING A I'INAN+CIAL ADVISt}RY CCIMMITTEE
WHE EI�EAS, The City Council desires to enhance fiscal transparency; community engagement,
and long-term financial sustainability; and
WHEREAS,a F'inaneial Ad�isory Committee provides informed, cornrnunity-based perspectives
on ecanomic tr�nds,bud������orrties, an� financial palicy cansiderations;
NC►W, THE � ; BE IT ' ��I.,VED by the City Council that a Financial Advisory
Committee ls 1���;��established wit��f�following authority,purpose,composition,and oper�ting
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provisions i
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l. Auth���.y
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The Financlal�'��ory Cos��itt�e{FA����s established by and derives its authority from the City
Council. The FA�������� �y 1n�,,�����:���apaclty and shall prt�vide recommendations and
observa�i�ns �a the �iky��`�aunci���',���'AC sh���ave�no independent decisic�n�making authority
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and shaii not direct City staff.T���ity Manager��F'inance Director shall support the Comtnittee
by providing relevant financials�[��'ormatian, ana��'�s, and staff presentations.
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The purpose c�f the Financial Advisory Comm��� is to (1) p���Ide advisory input to the City
Council on budget development,financial pr����,and long-t���fiscal sustainability,{2}review
major financial assumptions, ecanomic c�'������s, and ca�r������ty tr���s that may impact City
revenues and expenditures, �3) off�r c���,��t"in�t����fvrme������iectiv�� �n spending priorities in
relation to adopted +�auncil goals anc�.;,�ommun�i� ������ �4) rev���' staff-prepared materials
�� ��n� �
inte�ded �ar City Council consideration and provide non-bindln�����dback, anda{5) strengthen
transparency and publie trust in the City's financial decision-mak����roces� ;
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3. Cornpositiort and Membership '
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The Financial Ad�isary Garnmittee shall consist af se�e� ��'j'members,and all decisions shall be
made by a vote of a majority of the filled positic�ns. Two {2) members of the CQrnmittee shall be
members of the Redding City Cauncil; who shall be nominated by the Mayor and appointed by
vote ofthe Council, To pro�ide for continuity,the Council Members on the Con�mittee shall serve
staggered two (2} year terms: The retnaining five (5) members shall be appointed rnembers of the
public appainted by the Cauncil. Following an apen public applicatian process, each Council
Mernber shall suggest one person to the committee, and all appointments shall be made by vote af
the full Council,
Ta the extentpracticable,mernbers of the committee shall reflect a broad cross-section af the local
economy and community perspective. In selecting members of the committee, the Gauncil shall
endeavor to prioritize candidates in roles providing insight into purchasing behavior, spending
trends,and the social and econornic pulse of the community, such as major employers c�r ke�local
industries, such as healthcare, retail, hospitality, constructian, in��rance, or financial services.
Candidates should also be considered for their financial backgr+�und and expertise, such as CPAs,
CFOsy CEOs, or seniar financial prof�ssionals.
Community members appointed to the committee must compl� with applicable ethics laws,
conflict-of-interest requirements, and disclosure obligatians and shall not have any financial or
business relationship witl���City that would impair independence. All members must be able tc�
evaluate financial m��������'����'and in the public interest,
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Community m�����s on the Camm��� shall serve four {4) year terrns, staggered ta align with
Council 1Vletz����''terms for continu���`,�nd institutional knt�wledge. Terms af each appointed
mernber will���i one year after th� ���i of the term of each Council Member. Nothing shall
prohibit a cfl�;��unity frt�m being rea��ointed following expiration of their terms, if approved by
, ,
Council.
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Should ei�her of t�����������un�� �������� appoir�ted tc� the Committee vacate the offi�e of�
City Council Member; °'��iey sl���'��Cnmedia���t�,and automatically vacate their seat on the
Committee. Community Mem ``on the Ca �, t p
r���'t��tee shall serve at the leasure of the Council
and may be rem�ved by a vate��ret�f. '
4. �taffing ' S '�
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The City Manager and Director flf Fi�ance, c�r,��(��� designees, ��ll attend Committee meetings
and ensure staff availability to support Corr��,��� wark to prc��`��le informatian regarding audit
results and financial infarmatian. The Car���,���'�however, s����s�ot h���authority to direct staff,
and any C�mmittee requests that may r��,��th�;���af C������urces'���11 be referred to the City
Council. � 'ti ,� , ,
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5. Meeting Schedule ' �
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The Financial Advisory Committee shall ad�pt a regu�;�r meet�����;����e suffici�nt to meet the
purpases and functions for which it is formed. Me�������;� ��c�ude review af materials and
resentations staff intends to brin farward ta the Cit �`�uncil. The Committee shall review
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budget priorities, communit� conditions, �nd adopted Council goals to inforrn advisory
recomrnendations regarding the budget. Meeting schedule should aecount for increased frequency
during b�ennial budget development years, including additional meetings aligned with the budget
preparation process. All meetings shall be publicly noticed, open to the public, ancl include an
opportunity for public�amment in accordance with applieable open meeting laws.
6. Sunset Clause
The need for, structure, and functions of the Financial AdVisory Committee shall be reviewed by
the City Council after two (2) years of operation. The rev�ew shall consider data, autcomes, and
ov�rall effectiveness in meeting the Committee's purpose. Fnllo�vving reviewr the City Council
may continue, rnodify, or dissolve the Committee by �auncil action.
I REBY CERTIFY that the ft�regoing resalution was introduced and adapted at a regular meeting
ofthe City Ct�uncil c�f the City of Redding an the 3rd day of February, 2026y by the fallowing vote:
,� ' �. � ;
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``« � �` � MIKE LITTAU,Mayor
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ATTEST: ,} FO APFI2UVED�
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REPORT TO THE CITY COUNCIL
MEETING DATE: February 3, 2026 FROM: Kari Kibler, Interim City
ITEM NO. 4.1(a) Manager/Personnel Director
***APPROVED BY***
kkibler�a�cityofredding.gov
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�r kkibler@cityofredding.gov
SUBJECT: ��l'(a)--Adopt Resol����is for Audit Committee and Financial Advisory
Committee � �
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Recommendation ���� '
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Authorize and approve the follo��:�� � `,.
(1) Adopt Resolution establish���� the City of�,��ding Audit Committee to provide structured
oversight�of internal and ex���al audit act������s, and�
(2) Adopt Resolution establishit���e Cit���`�,�ddm��,�'���a�ial Advisory Committee to provide
community-informed advlsory�����.� ��.���'udget ������������ fmancial priorities, and long-
term sustainability. ����� '
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Fiscal Impact ,+ �� �
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There is no direct fiscal impact associ����with a�������'��le�atta�����resolutions. Committee
members serve without compensation and meetings wi��`��e suppor����iy existing staff resources
within the City Manager's Office and Finance Department. � `
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AZteNnative Action �'v
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Council could provide alternative direction regarding o��c��u=�3oth�of the associated resolutions.
Background/Analysis
On December 2, 2025, during item 9.1(e) Council directed staff to prepar� resolutions
formalizing the Audit Committee and ensuring all activities are clearly defined and a new
Financial Advisory Committee established. The goal of the committees was to strengthen the
City's financial governance framework, improving transparency, and enhancing long-term fiscal
planning and accountability.
On January 20, 2026, during item 9.1(c) Council discussed draft resolutions and provided
elari�ying language and feedbaek to staff regarding the committees, structure, eomposition, how
Council and community members are appointed. The attached r�solutions reflect the discussion
Report to Redding City Council January 29,2026
Re: 4.1(a)--Adopt Resolutions forAudit Committee and Financial Advisory Committee Page 2
and changes. Below is an overview of each committee from the prior staff report.
Audit Committee Resolution
The City has maintained an Audit Committee since 2015 as a Brown Act committee; prior to
2015, the committee did not operate under Brown Act requirements. Currently, the Audit
Committee meets annually, at a minimum, to review and discuss the results of the City's annual
external audit. In addition, Council Policy 425 delegates responsibility for internal audits to the
City's Finance Department and requires that the results of those audits be presented to the Audit
Committee.
The proposed Audit Committee resolution formalizes a focused, Council led advisory body
dedicated to audit and ac���}�,atabihty functions. It provides a mechanism to initiate and review
internal audits with �������������rting mechanism. Key elements include:
� Clear Aut���'��„�and Ro�����e Audit Cormnittee serves in an advisory capacity to the
City Cc����i�`,�providing stru���ed oversight of internal audit activities, external audit
� �.
servic����id audit findings, w���ut directing staff or assuming operational authority.
• Coun��� �eaders'p with I.�t���ted Membership: The Committee is composed of the
Mayo�` ��d Vice Mayor as v�1��ng members, ensuring direct Council involvement and
accour������ity. The resolution also allows for the optional inclusion of up to two
nonvotiri���t�munit��nembers t��xovlde additional expertise and continuity.
• Continuity �������'��ise ������������ointments and defined qualification criteria for
community memliers are������ied to pr����ve institutional knowledge and bring relevant
audit, financial, or govex��ce experienc���the Committee's work.
• Regular, Transparent���etings: Pubh���`�oticed and open to public comment,provide
a predictable forum for ���iewing 1�,��[��l �aud�� `�rlorities and findings, external audit
findings and performanc���������,,�,��it co�}��� ����iderations, and opportunities for
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process improvement. � ��=h� ����� �''
� Alignment with Best Practices The A�����ommittee �I��cture reflects best practices in
municipal governance by separating,�,��.�� oversight fro���perational management while
enhancing transparency and accou���������
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Financial Advisor� Committee � ,�� ��,�
The proposed Financial Advisory Committee (FAC) resol���n e������������ a broader,
community-facing advisory body focused on fiscal policy, �+���� �����ies, and economic
trends. Key elements include: � f
• Advisory Role to Council: The FAC pro�����y '���=�iinding recommendations and
perspectives to the City Council on budget development, financial priorities, and long-
term sustainability, without decision-making authority or staff direction.
• Balanced Composition: The Committee includes two Council Members appointed
through the Mayor's committee assignment process and five community members
appointed by Council vote. This strueture balances elected-official oversight with diverse
community and industry perspectives.
� Industry-Based Expertise and Community Insight: Community member criteria
emphasizes representation from major employers, local industries, and professions that
understand spending patterns, economic conditions, and the social and emotional pulse of
the community. Restrictions on confliets of interest and Council relationships preserve
independence and credibility.
Report to Redding City Council January 29,2026
Re: 4.1(a)--Adopt Resolutions forAudit Committee and Financial Advisory Committee Page 3
• Term Alignment and Continuity: Four-year staggered terms aligned with Council
1Vlember terms ensure continuity while maintaining accountability and periodic renewal
of inembership.
• Flexible, Budget-Aligned Meeting Cadence: The FAC is designed to meet strategically,
often a limited number of times, to review materials staff intends to present to the
Council, evaluate priorities, and provide feedback during budget development. Meeting
frequency may increase during biennial budget cycles, with the FAC authorized to
recommend cadence adjustments annually.
• Sunset and Evaluation: A two-year sunset review requires the Council to evaluate the
FAC's effectiveness using data and outcomes, ensuring the FAC remains purposeful and
aligned with Council priorities.
Envir�onmental Review
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This is not a prc����� �efined unc�������,e California Environmental Quality Act, and no further
action is requir��� ,��` �
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Council Prao��City Manager Goa���
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• Budge���,d Financial Management — "Achieve balanced and stable 10-year Financial
Plans fo���nds " �
• Commumc�����r,��� �"ra������t����3�`�mprove the quality of communication with the
public and City employe�����°'enhance ��wledge and increase transparency to improve
,
public trust." � �
• Government of the 21���entury "��'��levant and proactive to the opportunities and
�
challenges of today's �����ents and. '����forc� ,�:nticipate the future to make better
�
decisions today." " � '' / �
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Attachments ,�' �`
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^Resolution Financial Advisory Comr�����j � ' '
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RESOLUTION NO. 2026-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF REDDING
ESTABLISI3ING AN AUDIT COMMITTEE
WHEREAS, the City Council desires to strengthen financial oversight, transparency, accountability,
and risk inanagelnent through the establishment of an Audit Committee; and
WHEREAS, an Audit Coinmittee provides a forum to review internal and external audit activities,
recommend improvements, and ensure appropriate follow-up on findings;
NOW, THEREFORE, BE IT RESOLVED by the City Council that an Audit Committee is hereby
established with the followin�,�����ity, purpose, composition, and operating provisions:
3
,f�.
1. Authority � '
,
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The Audit Commi������s established by an����ives its authority from the City CounciL The Committee
serves in an advis���capacity to the City���ncil and has no independent decision-making authority
unless expressly d����ated by Council actio��. The Committee may request information,presentations,
and reports from C`��;��anagement, internal audit staff, and external auditors as necessary to fulfill its
responsibilities. ��
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2. Purpose ���� � � �
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The purposes of the Audit Committ���re to (1) enh���the integrity, transparency, and effectiveness
of the City's financial reporting, i����al contro��� }�d au��� processes, (2) provide direction and
guidance regarding internal audit fun���� ���������ider����������ew findings, and when necessary
review and discuss process improvement�,���;��`��`iew e�����i�'au`�c��`����vice contracts,including�scope,
vendor selection, performance, and results, (4) fa��,����e communi���ion among the City Council,
management, internal auditors, and external aud����� ��d (5) prorr����best practices in governance,
risk management, and�inancial accountability , �� s ���
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3. Composition and Membership � ' ' �� , � '
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The Audit Committee shall consist of two (2)voting members, one alt-c�`���e vot�n������er, and up to
two (2) non-voting members. The voting members shall be the Ma������1"����,����vho shall serve ex
o�cio. The alternate member shall be the mayor pro temp��e, who�������t�"serve ex officio.
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In addition to the Mayor and Vice Mayor, up to two (2) ac�visory, non-voting members may be
appointed to the committee by the Council. Non-voting members will be selected from the public and
provide for continuity and institutional knowledge. The Mayor and Council will,to the extent practical,
appoint members who poss�ss (1) experience or education in accounting, auditing, finance, public
administration, risk management, or a related field, (2) an understanding of governmental or public-
sector financial practices, (3) the ability to analyze complex financial and audit information, and(4) a
commitment to ethical standards, objectivity, and the public interest.
Non-voting members shall serve staggered two (2) year terms. All non-voting members must be
nominated by the Mayor and appointed by vote of the Council, except that in 2026, one (1) of the two
(2) non-voting members shall be nominated by the Vice Mayor to serve a one (1) year term, in order
to allow for proper staggering.
Non-voting members shall comply with applicable ethics laws, conflict-of-interest requirements, and
disclosure obligations and may be required to complete ethics, audit, or governance-related training as
determined by the City. In addition to complying with al1 applicable conflict of interest 1aws,members
shall not have any financial or business relationship with the City that would iinpair independence.
4. Staffing
The City Manager and Director of Finance, or their designees, shall attend Committee meetings and
ensure staff availability to support Committee work to provide information regarding audit results and
financial infonnation. The ��a��i�tee, however, sha11 not have authority to direct staff, and any
Committee requests that���;�����'��t��,�se of City resources sha�l be referred to the City Council.
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The Audit Comm����shall report its obse����ons,recommendations,and activities to the City Council
on a regular basis,���s otherwise requested 1�y the Council,and recommend to City Council acceptance
of Annual Compre�,���ive Financia�Report(ACFR) and external audit results.
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I HEREBY CERTIFY th�t tlie foreg������solutlon��introduced and adopted at a regular meeting of
the City Council of the City of Redd���n the 3rd dayz��`�'ebruary, 2026,by the following vote:
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AYES: COUNCIL MEMBER���� t� ��
NOES: COUNCIL MEMBERS '
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ABSENT: COUNCIL MEMBERS. ����
ABSTAIlY: COUNCILMEMBERS: � �� ''
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SHAIZLENE TIPTON,City Clerk CHRTSTIAN lYI. CURTIS, City Attorney
RESOLUTION NO. 2026-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF REDDING
ESTABLISHING A FINANCIAL ADVISORY COMMITTEE
WHEREAS, The City Council desires to enhance fiscal transparency, community engagement,
and long-term financial sustainability; and
WHEREAS,a Financial Advisory Committee provides informed, community-based perspectives
on economic trends, budget�riorities, and financial policy considerations,
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NOW, THEREF�����������I'� ���OLVED by the City Council that a Financial Advisory
Committee is he„�ti�'��^��stablished wit����following authority,I?urpose,composition,and operating
provisions
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1. Auth���
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The Financlal����ory Committee(FAC)is established by and derives its authority from the City
Co�uncil. The FA������� ����m az��������� capacity and sha11 provide recommendations and
observations to the �����'����icil �'��,��1C s1����,��ave no independent decision-making authority
and sha11 not direct City staff. T�����y Manager���Finance Director sha11 support the Committee
by providing relevant financial����irmation, ana� ��€�, and staff presentations.
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2. Purpose �' j /
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The purpose of the Financial Advisory'�ommi��� �����to (1) p�'��ide advisory input to the City
Council on budget development,�inancial prio�`���;�and long-te�.��"iscal sustainability, (2)review
majar financial assumptions, economic co�������, and comm,t�,���y tre�ls that may impact City
revenues and expenditures, (3) offer co�����it���,�formed������ctiv�� ��i spending priorities in
relation to adopted Council goals ant� ��i`inmui���� ������ :���� revt�� staff-prepared materials
intended for City Council consideration and provic��'������i�binding�,�r����back, and (5) strengthen
transparency and public trust in the City's financial decision-maki���rocess =
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3. Composition and Membership '
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The Finar�cial Advisory Committee shall consist of sev������nembers, and all decisior�s shall be
made by a vote of a majority of the filled positions. Two (2) members of the Committee shall be
members of the Redding City Council, who shall be nominated by the 1Vlayor and appointed by
vote of the Council. To provide for continuity,the Council Members on the Committee shall serve
staggered two (2)year terms. The remaining five (5)members shall be appointed members of the
public appointed by the Couneil. Following an open public application proeess, each Council
Member shall suggest one person to the committee, and all appointments shall be made by vote of
the full Council.
To the extent practicable, members of the committee shall reflect a broad cross-section of the local
economy and community perspective. In selecting members of the committee, the Council shall
endeavor to prioritize candidates in roles providing insight into purchasing behavior, spending
trends, and the social and economic pulse of the community, such as major employers or key local
industries, such as healthcare, retail, hospitality, construction, insurance, or financial services.
Candidates should also be considered for their fmancial background and expertise, such as CPAs,
CFOs, CEOs, or senior financial professionals.
Community members appointed to the committee must comply with applicable ethics laws,
conflict-of-interest requirements, and disclosure obligations and shall not have any financial or
business relationship with the City that would impair independence. All members must be able to
evaluate financial ma���������������and in the public interest.
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Community me���� on the Com����� shall serve four (4) year terms, staggered to align with
Council Mem����erms for continui�� �nd institutional knowledge. Terms of each appointed
member wlll ,�����one year after the ��� of the term of each Council Member. Nothing shall
prohibit a cor���nity from being re���inted following expiration of their terms, if approved by
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Should either of���������}��uncl� ��������� appointed to the Committee vacate the office of
City Council Mem��, ���� sh��: .��iiledi�t��`� and automatically vacate their seat on the
Committee. Community Meml�����in the Com���tee shall serve at the pleasure of the Council
and may be removed by a vote���eof. ,y �
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4. Staffing �� � � �
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The City Manager and Director of Finance, or t�����esignees, �<��ll attend Committee meetings
and ensure staff availability to support Com�,�������"�work Yo pra'��e information regarding audit
results and financial information. The Com��������however sh����t ha��authority to direct staff,
and any Committee requests that may re������1��,��e of Cit�����rces�����be referred to the City
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5. Meeting Schedule ,,� , � ��
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The Financlal Advisory Committee shall adopt a regular meeti����������„�sufficient to meet the
purposes and functions for which it is formed. Me������ ���� �����ide review of materials and
presentations staff intends to bring forward to the Ci��'��''��ricil. The Committee shall review
budget priorities, community conditions, and adopted Council goals to inform advisory
recommendations regarding the budget. 1Vleeting sch�dule should account for increased frequency
during biennial budget development years, ineluding additional meetings aligned with the budget
preparation process. A11 meetings shall be publicly noticed, open to the public, and include an
opportunity�or public comment in accordanee with applieable open meeting laws.
6. Sunset Clause
The need for, structure, and functions of the Financial Advisory Coinmittee shall be reviewed by
the City Council after two (2) years of operation. The review shall consider data, outcomes, and
overall effectiveness in meeting the Committee's purpose. Following review, the City Council
may continue, modify, or dissolve the Committee by Council action.
I HEREBY CERTIFY that the foregoing resolution was introduced and adopted at a regular meeting
of the City Council of the City of Redding on the 3rd day of February, 2026,by the following vote:
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AYES: CO�����l`V�ElV������.
NOES: �����CIL MEMBETR,��
ABSENT: ��'�TNCIL MEMBERS�
ABSTAIN: '��UNCIL MEMBER�� �
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ATTEST: r� � � �FORM APPROVED:
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SHARLENE TIPTON,City Clerk � ' ' CHRIST�;��M �I.�RTIS,City Attorney
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REPORT TO THE CITY COUNCIL
MEETING DATE: January 20, 2026 FROM: Kari Kibler, Interim City
ITEM NO. 9.1(c) Manager/Personnel Director
***APPROVED BY***
kkibler�a�cityofredding.gov
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�r kkibler@cityofredding.gov
SUBJECT: '����(c)--Consider Resc���ons for establishment of an Audit Committee and
Financial Ov��'�� ht Committee for tl���it of Reddin .
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Recommendation ' ' rs '
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Authorize and approve the follo����:�� � `,.
(1) Adopt Resolution est����shing the C�� ��of Redding Audit Committee to provide
struct�ured oversight of 1����nal and ext����`�:audit�„�tivities; and
(2) Adopt Resolution estab������� a ��� �f R��t��°�',�,,Financial Advisory Committee to
provide community-inform�����'���� mpt��� �������velopment, financial priorities,
and long-term sustainabiltty. � ' � '
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There is no direct fiscal impact associ�����vith ����t���,r�����`attac���� resolutions. Committee
members serve without compensation and meeting� ��i�����"aupport���'�y existing staff resources
within the City Manager's Office and Finance Department. � �"� � � �
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Council could provide alternative direction relative ��,��� ����'�tions and approval of the two
committees. �```��
Background/Analysis
On December 2, 2025, the City Council considered Item 9.1(e), which focused on strengthening
the City's financial governance framework, improving transparency, and enhancing long-term
fiscal planning and accountability. During that discussion, Council expressed interest in mare
formalized struetures to support:
• Proactive finaneial oversight;
• Independent review of audit activities and findings; and
• Inereased community engagement and perspective in budget and financial policy
discussions.
Report to Redding City Council January 16,2026
Re: 9.1(c)--Adopt Resolutions Re:Audit Committee&Financial Oversight Committee Page 2
Item 9.1(e) highlighted the increasing complexity of municipal finance, the importance of
aligning financial decisions with long-term sustainability, and the value of structured advisory
bodies to assist the City Council in meeting its fiduciary responsibilities. Council direction at that
time emphasized the need for clearly defined roles, strong governance practices, and advisory
cominittees that complement, rather than duplicate, existing staff and Council responsibilities.
In response, staff has prepared two companion resolutions for Council consideration: one
establishing an Audit Committee and one establishing a Financial Advisory Committee.
Together, these committees are intended to strengthen the City's overall financial governance
framework.
Audit Committee Resolu���
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The City has ma�������� an Aud��,t��mmittee since 2015 as a Brown Act committee; prior to
2015, the corr�,����e did not oper��� under Brown Act requirements. Currently, the Audit
Committee m���"at least annually to��;`�`�ew and discuss the results of the City's annual external
audit. In add�'���i, Council Policy 4����elegates responsibility for internal audits to the City's
Finance Dep,��ent and requires th��.�`�the results of those audits be presented to the A�udit
Committee '
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The proposed Auc��� �����'��e re�����+�'�;����nalizes a focused, Council led advisory body
dedicated to audit anc�����'�ountal����,���'unction� �� provides a mechanism to initiate and review
internal audits with a dedicated����rting mechai���� Key elements include:
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• Clear Authority anr��o1e: The A�����Com���tee serves in an advisory capacity to
the City Council, pro����� st����l�'�d ov������� �f internal audit activities, external
audit services, and auc��t ������s; wlt���.�.>�s��`���� staff or assuming operational
authority. � ' 3 `
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• Council Leadership with Limi������mbership: �"��Co���,�ttee is composed of the
Mayor and Vice Mayor as ����,�.�m���ers, en�����`�dire���iuncil involvement and
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accountability. The resolutl��`�lso allt���'�������ptiona�����lusion of up to two non-
voting community members to provide additional exper�i���nd contin��ty.
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• Continuity and Expertise: Staggered appointments �;��'d��'���€�.����i�ca�ion criteria
for community members are designed to p��serve z���������`���knowledge and bring
relevant audit, financial, or governance ex�������'������'���Committee's work.
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• Regular, Transparent Meetings: Publicly noticed and open to public comment,
provide a predictable forum for reviewing internal audit priorities and findings,
external audit fmdings and performance, external audit contract considerations, and
opportunities for process improvement.
• Alignment with Best Practices: The Audit Committee structure reflects best practices
in municipal governance by separating audit oversight from operational management
while enhancing transparency and accountability.
Report to Redding City Council January 16,2026
Re: 9.1(c)--Adopt Resolutions Re:Audit Committee&Financial Oversight Committee Page 3
The Audit Committee resolution reflects the existing audit committee requirements and
discussion council had under item 9.1(e) on December 2, 2025, by formalizing audit oversight
regarding internal and external audit processes.
Financial Advisory Committee
The proposed Financial Advisory Committee (FAC) resolution establishes a broader,
cominunity-facing advisory body focused on fiscal policy, budget priorities, and economic
trends. Key elements include:
• Advisory Rol� �� CounciL• The FAC provides non-binding recommendations and
perspectl������ ��� ���� Council on budget development, financial priorities, and
long-t�����'stainablht����;��hout decision-making authority or staff directian.
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• Ba�����ed Composition: '�'�� Committee includes two Council Members appointed
th����h the Mayor's cor����tee assignment process and five community members
a���ted by Council vo�����This structure balances elected-official oversight with
di����� community and industry perspectives.
• Indust������i���,���er���;�� ���nmunity Insight: Community member criteria
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emphasize�re�i�esentat������m ma�t��``;�ployers, local ind�ustries, and professions that
understand spendin� �'�terns, econ���;c conditions, and the social and emotional
pulse of the commu���� Restrictlons��'conflicts of interest and Council relationships
preserve independen���nd credibi���� .��`' , ,
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• Term Alignment and ���'������: Fo������"�fi�'���'ed terms aligned with Council
Member terms ensure continuity ����,� maintam��,� accountability and periodic
renewal of inembership. � � ` �
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• Flexible, Budget-Aligned,��,�tin� �Caden��'��'�e F�� �is designed to meet
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strategically, often a limite�,�.�9umber �� �;����� �` revie� �iaterials staff intends to
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present to the Council, evaluate priorities, and provd��� feedback during budget
development. Meeting frequency may increase durin�,���'ennial 1�����,�cycles, with
the FAC authorized to recommend cadence adjustme�,��n�����,� ��v������
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• Sunset and Evaluation: A two-year sun��'�����'���uires the Council to evaluate
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the FAC's effectiveness using data and ��i��:�omes, ensuring the FAC remains
purposeful and aligned with Council priorities.
The FAC directly supports the objectives discussed in Item 91(e) by adding structured,
community-informed financial insight while maintaining clear boundaries between advisory
input, staff analysis, and Council decision-making.
Environmental Review
This is not a project defined under the California Environmental Quality Act, and no further
action is required.
Report to Redding City Council January 16,2026
Re: 9.1(c)--Adopt Resolutions Re:Audit Committee&Financial Oversight Committee Page 4
Council P�ioNity/City Manager Goals
• Budget and Financial Management — "Achieve balanced and stable 10-year Financial
Plans for all funds."
� Communication and Transparency — "Improve the quality of communication with the
public and City employees to enhance knowledge and increase transparency to improve
public trust."
� Government of the 215t Century — "Be relevant and proactive to the opportunities and
challenges of today's residents and workforce. Anticipate the future to make better
decisions today."
Attachments
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^Draft Resolution �����,���������Information
^Draft Resolution��`,��[��ncial Ove����� Committee Information
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RESOLUTION NO. 2026-
A RESOLUTION OF THE CITY OF REDDING CITY COUNCIL
ESTABLISHING AN AUDIT COMMITTEE
WHEREAS, the City Council desires to strengthen financial oversight, transparency, accountability,
and risk inanagelnent through the establishment of an Audit Committee; and
WHEREAS, an Audit Coinmittee provides a forum to review internal and external audit activities,
recommend improvements, and ensure appropriate follow-up on�inc�ings;
NOW, THEREFORE, BE �� ���iQLVED by the City Gauncil that an Audit Committee is hereby
established with the foll��������������,�aurpose, compositic�n, ar�d operating provisions:
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1. Authority ,�� �
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The Audit Comm�,���is established by ar��`��rives its authority from the City Cauncil. The Committee
serves in an advis����,,capacity to the City��ouncil and has no independent deci�ion-making authority
unless expressly d�����ted by Council action. The Committee may request informati�n,presentations;
and reports from Cit����,�e����,mtema�,�����staff, and����external auditors as necessary to fulfill its
responsibilities. ' _ ' , ,��������}�'���$a'��
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2. Purpose '� ,���
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The purpose of the Audit Committe��, to: ����� s , ��
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• Enhance the integrity,transparenc�, �� ��fecti� �t�����°of tli`�=���y's financial reporting, internal
contrals, and audit processes; ' � ,��`�'" '" ,
• Pro�id� direction and guidance regardin � ���al audit fun���'� to ic considerations review
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findings, and when necessary reusew a���� s process 1����vem���;
• Review external audit service contr����� incli����� sct����,'��iidor �����tion, performance, and
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• Facilitate et��nmunication among the City Council, management,���rnal audi���, and external
auditors; and � � � ''
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• Promote b�est practices in governance,risk management, and �������������.intability.
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3. Composition and Membership 5 � � '
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A. Voting Members
• The Mayor and Vice Mayor shall serve as voting members of the Audit Committee.
B. Non-Voting Community 1Vlembers (Optional/Advisory)
• The Committee may include up to two (2) community members who serve in a non-voting,
advisory capacity.
• Community members shall be appointed jointly by the Mayor and Vice Mayor.
• Appointments are intended to provide continuity and institutional knowledge over multiple
years.
• Terms should be for two years with the first term appointed by the mayor being for 3 years to
provide proper staggering thereafter to ensure every other year a new committee member may
be considered.
C. Criteria for Community Members
Community members should, to the extent practicable,possess:
• Experience or education in accounting, auditing, finance, public administration, risk
management, or a related field;
• An understandmg of������ental or public-sector�in�ncial practices;
• The ability to an���„���i����,��ancial and audit information;
• A commitme�����°L�iical standa�����b�ectivit�, and"�the public interest.
,
4. Terms of����ice '
• The Mayo��d Vice Mayor shall s�ive on the Committ�e��oncurrent with their elected terms
or Councll�����nation �
• Commumty r�t����xs sh��,�erve����te ����wo (2) or����for the first appointment one of a three (3)
years, as deternii���`�������ntr� � �� � �����te staggered terms.
• Community members may be��� �'c�inted, s �ct to Mayor and Vice Mayor discretion.
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5. Notes and Reguirements�'�f �Ton-Council���mrr�unity) Members
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• Community members serve in ������� �in v�t���`������ty only.
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• Members must cornply with ap�1i���1� ethic�� ���v'�, coi����� of-interest requirements, and
disclosure nbligations. ;�4����
• �Memb�rs shall no�have any�nancial csr�,: ���ss'relationsh����ith the City that would impair
independence. � � ���� tl,
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• Mernb�rs may be required to ''��c�����e e����� au��'� ���'�gov���nce-related training as
determined by the City. �'��`�"� ' „ ` '��
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6. Staff ParticYpation =,
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• The City Manager and Director of Finance, or their��ignee��������'�'��end Committee meetings
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and ensure staff availabiiity to support Committee�����, ��
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• Staff participation is necessary to provide information regarding audit results and financial
information; staff shall not be directed by the Committee.
7. Meeting Schedule and Cadence
• The Audit Committee shall annually adopt a meeting schedule.
• Meetings sha11 be publicly noticed, open to the public, and provide opportunity for public
comment in accordance with applicable open meeting laws.
Typical Agenda Topics May Include:
• Training and education related to auditing, financial oversight, and governance;
• Review of internal audit plans, findings, recommendations, and process improvements;
• Evaluation of modifications to internal audit practices or scope;
• Review and evaluation of external audit contracts, including auditor selection, performance,
feedback, and potential modifications;
• Review of third-party audit reports and external audit findings, including management
responses and corrective actions.
8. Reporting
• The Audit Cormnitte����4�,���ort lts observations, recommendations, and activities to the City
Council on a re��������'��,��������herwise requested by the Council.
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• Recommend t����nci1 accepta���of Annual Corilprehensive Financial Report (ACFR) and
external auc����3��sults.
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I HEREBY CER'���Y that the foregoing���inance was introduced and adopted at a regular meeting of
the City Council o���City of Redding on the 20th day of January, 2026,by the following vote:
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AYES: COUNCI�,�����5 � ����''`���'��u"����
NOES: COUNCIL MEMBER� ���,
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ABSENT: COUNCIL MEMBEI��� � ;� ���
ABSTAIN: COUNCIL MEMBE �f� �y����'��
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ATTEST: �� �`��;:����'�;�VED� £
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SHARLENE TIPTON,�ity Clerk CHRI�'�'IAN l�������5, City Attorney
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RESOLUTION NO. 2026-
A RESOLUTION OF THE CITY COUNCIL ESTABLISHING A FINANCIAL
ADVISORY COMMITTEE
WHEREAS, The City Council desires to enhance fiscal transparency, community engagement, and
long-term financial sustainability; and
WHEREAS, a Financial Advisory Committee provides informed, community-based perspectives on
econoinic trends, budget priorities, and financial policy considerations;
NOW,THEREFORE,BE IT RESOLVED by the City Council that a Financial Advisory Committee
is hereby established with th��������alg authority, purpose, composition, and operating provisions:
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1. Authority ' � ,
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The Financial Ad�i��y Committee (FAG� �.� established by and derives its authority from the City
Council. The FA��erves solely in an �,��[sory ca�acity and sha11 provide'recommendations and
observations to th���ty CounciL The FA�"�'shall have no independent decision-�naking authority and
shall not direct Cl���aff The City Manager and Finance�Director shall support the Committee by
providing relevant�r������11nf���tion, �r� � ��� and staffpresentations.
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2. Purpose `t � ��� �����
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The purpose of the Financia�Ad�is Commi�tee i� �
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Provlde advisory in�ut to the ���� ���� �� t ��opment financial norities and
long-term fiscal sust�inability; ����r��=�°�'� � ; }
• Revie�u major financial assumptions, econ � conditions,,r�r��l community trends that may
im act Cit revenues and ex enditures• �� �� ,
p . Y l� � ������� , .
• �ffer community-informed perspectiv���� ,nding prlo��,��� In r���on to adopted Council
goals a�d community needs; �'�� � { `
• Review staff-prepared m�terials Inte'�i'ded for ����;��a��icil co�����ration and provide non-
�
binding f�edl�ack; and '
� ���` � �
• Strengthen tr�nsparency and public trust in the City's financlal���is1o� �'�������irocess.
,
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3. Composition and Membership ��'��
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All Members of the FAC shall have voting rights. ��
A. Council Members
• The Committee shall include two (2) members of the City Council, appointed by the Mayor
through the Council committee assignm�nt process.
B. Community Members
• The Committee sha11 include five (5) community members.
• Each Council Member shall be encouraged to recommend qualified applicants.
• Each Council Member shall provide one recommendation for inclusion on the Committee.
• Community members shall be appointed by majority vote of the City Council�ollowing an open
application and selection process.
C. Member Quaiifications and Criteria
Community members should, to the extent practicable, reflect a broad cross-section of the local
economy and community perspective. Appointments made by each Council Member should consider
the following as potential experience, expertise, and/or background:
• Major employers or key local industries;
• Healthcare,retail, ho�������� construction, insurance, ar financial services;
• Financial expert��°���� ������, CFOs, CEOs, or senior financial professionals; and
• Roles that pr��`��� �'insight mtt�����'chasing �ehavior, spending trends, and the social and
economic p���f the community �
Community mem��`��must:
�,�
• Have no co����ti of interest or o�portunity for mc�nerary gain related to City decisions;
,
• Have no imrr������� fam���r house l���lationship with a sitting Council Member;
t���� �
• Be able to evalu������������ and� � "���;����robjectively and in the public interest.
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4. Terms of Service ��
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A. Council Members �� �`� � o �� ���,�`�,��� � ��"� ��
��`�,5 �,�������
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• Council Members sh�.11 ser�e on ���°��c�mmi���� ��ncui=�`��� with their Council committee
'�. t� .,.' r
assignments or at the pleasure of'�he Mayor Ity�Counci�k
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B. Comrnunity Members � ��� ;�� �
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• Community members shall serve fou���4) year t�����',���gered tc����gn with Council Member
terms for continuity and instit�utional knowledge. Terms of ea��'��pointed r��mber will end
one year after'��the end of the term of each council member. �� � ���� ���'
• Community members may be reappointed following exp����� �� ���'�terms, subject to
Council approval. ,
, }
�����
5. Notes and Reguirements for Non-Council (Community) Members
• Community members serve without compensation unless otherwise authorized by the City
Council.
• Members must comply with a11 applicable ethics laws, conflict-of inter�st requirements, and
disclosure obligations.
• Members shall not have financial interests, contractual r�lationships, or other affiliations that
could impair independence.
• Members are expected to attend meetings regularly and review materials in advance.
6. Staff Participation
• The City Manager and Finance Director, or their designees, shall attend Committee meetings
and ensure staff availability to support Committee work.
• Staff participation is intended to facilitate information sharing and discussion; staff sha11 not be
directed by the Committee.
7. Meeting Schedule and Cadence
• The Financial Advisory Committee shall meet as needed, generally a limited number of times
during each fiscal cycle.
• Meetings inay include review of materials and presentations staff intends to bring forward to
the City Council
• The Committee ����,�, �����t�����et priorities, community conditions, and adopted Council
���� �,,�
goals to infon��������ory recomr����,ahons regarding the buc�get.
• Meeting cac�����'�may increase du����biennia�budget developrnent years, including additional
meetings a���:�;d with the budget p���aration process.
• Annually,�l���Committee may rec���nend changes to its meeting cade�ce to the City Council
for consid��,�on. u`�� �� ���� �
• All meetin����all be publicly noticed, open to the public, and include an oppt�rtunity for public
comment in at��+���ance ��� applicai�����en meetiing laws.
� ` ���� ����� �
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8. Sunset Clause � � ��
;,�� u�k��"�.
�}���
• The Financial Adc�iso�y Ct� ���ttee sha11 be � ��ewed by the City Council after two (2) years
of operation. �� � ���� ; ������� /���
• The review shall consider da�a����,�����������ove��,l��������eness in meeting the Committee's
t� < t �
purpose. '� '; , ..� � ��� . <� , ,
• Following re�iew, the City Council may �����ue, modif�� �r dissolve the Committee by
� &
Coun�il action. �� ���� � � ,
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`�������t �> �'
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I HEREBY CERTII'Y that the foregoing or����'�ce v��;��trot����;��id ad���d at a regular meeting of
�� �� .,,,,, , , ,
the City Counci�of the City of Redding on the`��Oth day o�����',`2026,1����e following vote:
'
AYES: COUNCiL MEMBERS: '; ' , }
, }
NOES: COUNCIL MEMBER�: , � > '� u=����
ABSENT: COUNCIL MEMBEItS: ,� <r« �
T
ABSTAIlY: COUNCIL MEMBERS: } " "
MIKE LITTAU,Mayor
ATTEST: FORIVI APPROVED:
SHARLENE TIPTON,City Clerk C�IRISTIAN M. CURTIS,City Attorney
GI �" Y C� F
� � �- ' � ° � � i � CITY OF REDDING
��
REPORT TO THE CITY COUNCIL
MEETING DATE: December 2, 2025 FROM: Steve Bade, Interim City
ITEM NO. 9.1(e) Manager
***APPROVED BY***
sbade@cityofredding.org
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�,�,°�,,��� sbade@cityofredding.org
SUBJECT: ���(e)--Consider estab�����nent of Financial Oversight Committee
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Recommendatio�� „ '
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Authorize and approve the follo����:� �
(1) Authorize staff to dr���4r`a resolutiont ��rmalizing the Audit Committee structure
establishing the compos����n of inemb������rm o��nembers, purpose(sj of the committee
(include existing�delegat���,�nder C��;����Poll�;���5�, and meeting schedule; and
(2) Authorize staff to draft a ��������� estal�������� ���,Flnancial Oversight Committee
structure, specifying the comp�ositlon �� ��embers, ��n of inembers, purposes of
committee, and meeting schedule. ����� '`� �
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Fiscallmpact � '
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There is no impact to the General Fund with this actit��.��s��° �
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AZteNnative Action ' _ ��
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City Council (Council) could provide staff with altern���,������� �� �`��� �
Background/Analysis
On October 22, 2025, the Council directed staff to return with an item considering the creation of
a Financial Oversight Committee. Council specified that the committee would be forward-
looking but has not yet indicated the specific scope or function of that committee. Staff has
reviewed models from other cities as well as articles published on this topic and are bringing
those forward for Council's consideration. Staff is requesting further direction as to the scope,
composition, terms, and meeting sehedule. Additionally, staff has reviewed the documentation
regarding the existing Audit Committee structure and is recommending that Council consider
formalizing that committee's role to provide greater clarity going forward.
Report to Redding City Council November26,2025
Re: 9.1(e)--Establishment of Finance Advisory Committee Page 2
Models from Other Cities
Staff has reviewed how other cities have formed and maintained Financial Oversight Committees
and have identified two major categories of committees. First, similar to the City of Redding
(City), many jurisdictions have audit committees responsible for reviewing audits of past
expenditures. These committees may review both internal and external audit results in addition
to setting audit priorities and identifying areas for future audits. In larger jurisdictions, the
internal and external audit functions may be given to separate committees, which work in
conjunction with a dedicated City Auditor or City Controller position. Examples of this structure
include Las Vegas, San Francisco, and San Jose. Presently, the City combines both the internal
and external audit functions into a single Audit Colnmittee, which is a standing committee of the
Council. The City does ����ve an internal auditor or controller position, these types of duties
have been delegated�����"�������� Services Department through Council Policy 425.
� , ' ,
Second, sever�������sdictions emplt��', � different kind of committee that participate in the
budgeting pro�����by reviewing pro�e���ns on fut�ure revenues andlor expenses. The purpose of
these comm����`s is to provide ad���nal technical expertise that can assist in budgetary
accuracy and��sparency. For exarn��'e, the City of Las Vegas engages a "Financial Advisory
Committee" t1��� ancludes local stakeholders such as economists, hoteliers, and representatives
from the home���;��ers' ass(��iation Per that city's budget summary, these members provide
"perspectives into �������� ���enu��������,����a and sometimes, expenditure assumptions." By
including representative�"���rom k���'���a1 indu����s, this type of committee can provide insight
into local economic trends that ��i���`impact pro����ns in revenue. This may present advantages
over the City's current pracn���„vvhich is to ���'" on projections from a consulting firm and
,,
executive staff, as reviewed, ad����ed and appr����by C��cil.
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These two different types of comm������';����}�iot rr���������'����,��ve. In the Las Vegas example,
that city utilizes both a Financial Advisory ����nittee loo��� at revenue assumptions in
upcoming budgets and an Audit Oversight,����nittee to rev��� audits of past expenditures.
Each function prospective and retrosp����� � <,provides a ,���eren� �enefit. As such, the
committees have different needs in terr������'ma������r exp�����neet����chedule, and structure.
In deciding whether to modify the exist���Audit t� �������'`'and/or����te a committee to assist
in the budget process, the Council may want to conslder���ow the s�����'ic objectives of each type
of committee meet the needs and resources of the City. �' �
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, �"�
As the staff was researching information for thls rep�xt, a v ������iative article, printed in
�
Wes�e�n City, a monthly magazine provided by The L�� ������i�ornia Cities, was located and
�
�,ffi.�
is attached for reference. The article states, "These '�'ommititees, composed of community
members, aim to increase city government transparency and build accountability". It goes on to
warn of the potential pitfalls, highlighting that clear direction is needed to avoid duplicating staff
work, creating competing priorities and workload �or staff, and/or challenging the governance
and authority of the Council. The article recommends establishing clear steps to avoid the
pitfalls, these step include; articulating clear direction from Council on the mission and role of
the committee; setting clear roles and responsibilities, adopt a standing committee resolution or
code of conduct for the committee, provide training and/or orientation to all involved, appoint a
city council member and/or staff liaison; clearly delineate the 1eve1 of committee staff support to
be provided; consider sunset provisions; and regularly review the purpose and mission of the
committee.
Report to Redding City Council November26,2025
Re: 9.1(e)--Establishment of Finance Advisory Committee Page 3
Audit Committee
The City currently has an Audit Committee, which is comprised of the Mayor and Vice-Mayor.
As a standing committee of the Council, the Audit Committee is a Brown Act body with publicly
noticed meetings. Staff did not locate any original organizing documents, but based on the
review of agendas, the Audit Committee meets regularly to consider the results of the City's
annual external audit. The Audit Committee then advances the results of the annual external
audit for consideration by the CounciL The committee also meets and considers modifications to
audit contracts, including extensions, and the selection of new auditors. Additionally, the City
currently tasks the Audit Committee with reviewing all internal audits and setting the priorities
for future internal audits.
Staff is recommending a a�e���ution formalizing the structure and scope of the existing Audit
Committee. Counc� �������������vides the delegation of the authority for Internal Audits to
Finance and repo��C�����"�`the resu� �the internal audits to the Audit Committee. There is no
clear defimtion ��;�ocumented role���,the Audit Committee besides this mention in Council
Policy 425 an�,��`s includes the exter��;audits aspect. This is most likely the result of functions
being delegat���l�°o the Committee at����`erent times, but it would be helpful to maintain a single
document ou���k�ng all of the Commi��e's functions and structure. Moreover, as a Brown Act
Body, the Au���;�ommittee is required to have a regular meeting schedule, and including that
schedule in th�����lution �,ould be he��aful for organizational purposes. Prior to bringing
forward a resolutic������;��'��}��neec��������yhether the Council chooses to retain the current
A�udit Committee struc�r�� or w���������o revis�'�'����at issue as part of the larger fiscal oversight
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discussion. �� �_ ��_
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Financial Oversight Committ�� �
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The City does not currently have �����������e th��������������vard-looking recommendations
on revenue and expense projections to asslst � ����City's bi����t process. If the Council is
interested in creating a committee similar t�����t is used in ����r cities, staff can draw from
those examples to bring a proposed resol���� ��� the Counc����con���r. These would likely
involve some customization for the �;�� Or��� again, ������''�the ����� of Las Vegas as our
example, representatives from speclfi����idustri�� ��������� reven�� �in their jurisdiction are
, ,. � .
appointed to serve. A similar committee in the City rriay or may r����iok to the same industries
as a driver of local revenue and economic activity. 4� ��' '� _.��-��
�
� �
Similar issues would be meeting schedule and appomt�ent pr�a��`��,y �%��i city typically uses its
own appointment structure. In the City of Reddm��;;���� �������s� appointments made by the
Mayor, subject to approval of the full Council, with ��t�i's'`��staggered in order to allow for a
diversity of appointments. Staff would prepare any draft resolution with this same model unless
otherwise directed by the Council. Additionally, the Council wi11 need to decide on a regular
meeting schedule for the committee, but that may be best decided after the Council determines
how it may change the budget workshop process.
Other Options
The options presented represent the models that staff has identified from other jurisdictions, but
other structures are possible. If these options do not meet the Council's needs, it may be prudent
to start by identifying the policy goals that the Council wants to address so that structure or
alternative proposals can be derived from there.
Report to Redding City Council November26,2025
Re: 9.1(e)--Establishment of Finance Advisory Committee Page 4
Environmental Review
This item is not a project as defined under the California Environmental Quality Act, and no
further action is required.
Council PNio�^ity/City Manager Goals
� Communication and Transparency — "Improve the quality of communication with the
public and City employees to enhance knowledge and increase transparency to improve
public trust."
• Government of the 21st Century — `Be relevant and proactive to the opportunities and
challenges of toc��'� �esldents and workforce. Anticipate the future to make better
decisions tod���, ' � ��
„ � �� ,
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Attachments �, ' '��
5
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^City Counci���licy 425 - Internal A��it Function
^Finance Adv�����Committees_Tips and Traps - Western City Magazine
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CITY OF REDTIING, CALIFORNIA
Cl�T.1NCIL POLICY
SUBJECT RESOLUTION POLICY EFFECTIVE pAGE
NUMBER NUMBER DATE
INTERNAL AUDIT FLTNCTION 2006-40 425 3-21-06 1 of 1
BACKGROUND
City management is re 'ty Council for its performance. Whi1e management is primarily
responsible for the C� erformance a internal controls,the City Council is ultimately responsible for
ensuring that mana nt fulfills that re sibility. The quality of the City's control environment can be
improved by estab ng an internal audit ��tion. The internal audit function would help in monitoring the
effectiveness of t ity's policies and edures. Implementing an internal audit function should also
enhance the City' ctiveness in accomplishing its goals and objectives. The internal audit function can be
provided by Finan 'vision personneL The Finance Division has qualified staff who have supervised,
planned and/or perfo the ssist the City Council in its responsibility to oversee
management's performan � ar � g al controls,the Finance Division will not only report
to the City Manager, but also directl e Audit C ittee regarding its internal control procedures.
PURPOSE
It is City Council's desire to establish��� �dit internal audit function would help in
monitoring the effectiveness of the City's po icies and ures. Q� iedpersonnel exist within the Finance
Division to perform some of the internal audit fun To improve City's internal control structure the
Finance Division is assigned the responsibility o �ming the in 1 au � function as workload permits.
To help enhance the Division's independence �� i �� n will r orm o the City Manager�and Audit
Committee at least on an annual basis.
PoLicv
It is the policy of the City Council of the City of Redding tha the Fin � n will be responsible for the
internal audit function of the City. Due to the limited st � e to work on internal audit items,
priorities will be set by the Finance Division as to the work � � erformed. Howev�r, at least annually the
Finance Division will report their internal audit priorities to the Audit Committee and the Audit Committee may
approve or change those priorities. Annually,the Finance Division will also report the results of their internal
audit work to the City Manager and ti�e Audit Committee.
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October 22, 2018 ; F��t�s��� by elissa Kuehne , , � y
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Melissa Kuehne is communications and development manager for the Institute for Local
Government; she can be reached at ����:�a�°�-�rzc�c��c,�-�l�;ac��°�:�.
In today's environment of the 24-hour news cycle, social media and "fake news," cities
throughout California are working hard to engage their communities and strengthen trust in
local government. Residents increasingly question decisions made at all levels of government
— part.icularly those related to use of taxpayer dollars and financial decisions. To help address
such concerns, many cities are turning to finance advisory committees.
These committees, composed of community members, aim to increase city government
transparency and build accountability. Including the community in the decisionmaking process
beyond participating in elec�����d city council meetings helps people better understand the
�� � , ,
types of decisions ma��z�,�����ie loca� ����1, the trade-offs to consider and how city councils
�
arrive at final declsl���:`� „
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"Involving residen�� �� meaningful, inclusive and responsive ways benefits the city and the
,,
community alike," sa����"�n� ��;�lerbru��� ��,� manager of Palos Verdes Estates. "Advisory
s , '
committees can se�ve as a��c��i�ulti 1�����en ��s���� and communit�, which leads tio incYeased
, .
transparency and trust." '
;
Avoiding Unintended �+������.er������=���ues to Consider
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Finance advisory committees can yield man�'�����fits, but tk����can�lso generate unintended
, �
consequences if not carefully designed ���,�nari�,��] _4������`�t cl�����irection and strict
�4�u
�1t S�t4�t.,� t�
oversight, a city runs the risk of the finance advisory"committe���pl�catin� staff work and
, ; t;
challenging the governance and authority of the city council ���h +��������tees� are rnost
,
effective when they are a conduit for residents servi���n �r���`�'���ry capacity to the city
��� � �, ���,.
council to share opinions and offer recommendations��������and least effective when they
duplicate the efforts of the city's finance director and Finance Department.
Committees that duplicate efforts can also create competing priorities for staff. When the
committee's purpose and tasks are not clearly articulated, cities run the risk of committee
members attempting to direct staff and drive projects. This potentially puts staff in an awkward
situation where the committee issues directions that conflict with council-adopted goals and
priorities and/or the directions of executive staff.
The amount of staff time needed to manage the committee is another consideration. It's likely
that staff will need to respond to questions and requests from committee members and provide
support for additional public hearings and meetings. Depending on the number of ineetings
and the committee's needs, this can significantly strain already stretched city staff.
Another problem can arise if the committee is given the authority to develop or recommend a
budget because the committee may reach a conclusion that differs — perhaps radically — from
the direction that the council deems to be the best option. This creates conflict between the
council and the commlttee �„��� ��r extension, the residents of the community. In such a
t ,
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situarion, if the counc�,� ���°not to �"����w the committee's direcrion, it can undermine the
,
chances of achievlr� '��ie� rimar oal �� lncreasin trust between the cit and communi
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Best Practic�� � ' '��
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To avoid these potentia�'��=��;��, �it1�� �������`'��,e
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following steps. ,
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Articulate a clear mandate from ��� ���� ���t�nci�'����� �
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the committee's mission and role in t�ie � �f ' �������
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decisionmaking process. This can avoid "'�' } p" �
,�'����on cree ' � �
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and support the efforts of staff and th� ���nci�°`�� �ee� ��� ,'� ���� `
g , . '�����:�
��.�«�,� � .
committee — as a whole and its individual mernbers =
focused and on task.
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Set clear roles and responsibilities. Providing clari���u�{���` ���
committee members on their charge and the decisionmaking process is critically important.
Committees are not in place to direct staff, duplicate staff efforts or make final policy or
operational decisions. Their purpose is to serve in an advisory capacity to the city council,
which in turn makes final policy decisions. If a committee crosses the line into the operations,
activities and recommendations that are the responsibility of the council or staff, the council
risks unintentionally abdicating its role, losing control and creating unnecessary controversy.
Adopt a standing committee resolution or code of conduct for the committee.
This helps formalize the committee's role and responsibilities and provides a mechanism for
staff and the city council to keep the committee on track.
Provide training and/or orientation for new committee members. Standing committees
are subject to the Ralph M. Brown Act. Thus, it may be wise to provide training to committee
members on the laws governing open meetings, AB 1234 ethics education and/or conflicts of
interest. City officials may also want to consider conducting an orientation for new committee
members that covers
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• The role and ����ionsibilities of' ��� committee;
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• Applicable �i��`�ordinances and �r���cs laws;
• Adopted co���,of conduct; and `
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• Staff or counc'�����tac���
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It may also be helpful to consider�;'����unique qui�fications and subject-matter knowledge or
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expertise that may be needed on ��� committe��jd to ��ek those skills in the recruitment
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process. When recruiring members �`���������e ad���������mittee, the city may require
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applicants to have finance, investment or bank����xperienc�� �owever, such private-sector
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experience differs significantly from public�s������ finance, �;��'cor���ittee members will still
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require training and oversight. � � ��� '�
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"The City of Los Altos Hills provides training and orienta�or� �'�r al,l��;����'�c�mmittee members
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and has adopted a code of conduct for all appoi�ted,���mn��;�����s�and committee members�»
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says Car1 Cahill, city manager for Los Altos Hills "Thls"��ows us tio manage expecta�ions and
work more collaboratively with our advisory committees."
Appoint a city council and/or staff liaison. This individual can report back to the city
council and/or executive staff, answer questions for the committee and help keep the
committee focused on its mission.
Clearly delineate the level of committee staff support to be provided. Make certain that
adequate staff support will be provided for the advisory committee and be specific about the
limits of such support.
Have a sunset provision or regularly review the committee's purpose and mission. If
the committee has a narrow scope of duties, it may be appropriate to limit how long the
committee exists. Periodically reviewing the purpose or mission of a standing committee is also
advisable. Has its charge been accomplished? Is its purpose still relevant or does it need to be
re-examined?
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Taking the Long View
"In general, it's good to have more community participation in local government through
advisory committees and other means," says Rod Gou1d, retired city manager of Santa Monica.
"However, problems arise when the committees aren't provided the necessary trai�ing, clarity
of direction, support and oversight to complete their mission or goals."
When carefully executed and properly functioning, finance advisory committees can build trust
in local government, help a city understand the community's values and priorities and foster
leadership development.
Cities also employ other means of engaging residents on fiscal matters. The Institute for Local
Government offers a number of resources to help local governments successfully involve their
communities in budgeting and finance issues and plan productive public meetings. See "Tools
to Engage Your Community in the Budgeting Process" on page 9 for tips and approaches to
that engagement. j j
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Increasing pension cos����������ush
Public involvement in city budgeting cities already r����������i'stress
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increases financial transparency and closer to the brin�o�bankruptcy.
promotes greater trust. A look at how comr
for an earthquake �
resilience.
126
ltedding City Council, Special Meeting
Civic Center Council Chatnbers
777 Cypress Avenue
Redding, CA 96001
fJctaber 22, 2025, 4:00 PM
The meeting was called to order at 4:02 p.m. by Mayar Jack Munns with the foilowing Council
Members present: Mike Littau, and Erin Resner. Cauncil Member Tenessa Audette arrived at 4:03
p,m. and Coun�il Metnber Dr.Paul Dhanu�a arrived at 4:04 p.m.
Alsa present: City Attorney Christian M. Curtis, Interim �ity Manager Steve Bacle, City Clerk
Sharlene Tiptc�n, and Executive Assistant Erin Barnhat�t.
The Pledge af Allegiance was led by Mayor Munns.
REGULAR CALENI�AR� REP4RTS & COMMUNICATIQNS OF I�EPARTMENTS
BOARDS COMMISSICINS AND COMMITTEES
2.1 Presentation of Bt�������F�nancial Repart dct€�ber 2025 from the City of Redding(CitY)
Treasurer/Dir��`���,��'��������'rreg Rabinett.
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Director �;���nett summarized��� Report to City Council (staff repart�, and pravided a
PowerP���;�Fresentation, both i��rparated herein by reference.
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The fo��,��'ing spoke in opposgtii�n to the �ity's Budg�t and Financial Report: Dennice
Maxwel��,��Zke Quinn,Pamela McNeill, Ciary Peyrot,L7e-Dree Holiday, Jeff Audette,and
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Lesl�e.
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Benjamiri Nawain and Al����'itts spak�r;��support of the City's Budget and Financial
Repart. "
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Mayor Munns allotted ea�'��ouncil M������`appr����ately 15-20 rninutes ta express their
thaughts and opinians, a��``#����� ���ncil ��� �� Audette's request to share her
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PawerPaint presentation. ',,> }� �
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A rabust discussion amongstthe Coun,������ued.
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A cansensus of the City Cauncli ������ect��"�ie Clt�'���ance���ctor to attend all future
Clased Session discussic�ns with ��ty Persa���' pertain���$�c� City employee unian
Memarandum of Understanding (Iv10U) negatiations and ���� increase�� (2} directed
staff to prepare an annual Cirant Funciing Repart that lncl���s ally�������`rtments for
Council's review, (3} directed staff to provide a City Palic���v���������"r alI new Cauncii
Members; (4} directed staff to providefdeuei�p � �ave ����`�iiance Basics course far
all new Gity Cauncil Members; and (5) dire���� ����''`'�� return tQ Council with the
fallowing agenda iterns far cansideration at a future �c�uncil meeting: (a) reforming City
Budget Workshops maving forward; and (b} creatian of a City Finance Oversight
Committee,
AI3JQURNMEI'�T
There being na fu�-ther business at the hc�ur of 6:34 p.m., Mayar Munns declared the meeting
acijourned.
�I'�'RC}�VED: ,;
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�� ;'`��'` ,�----�,,:
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Jack Murins,lV.�ayor
ATTEST: �
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�,'f,'';�.��,��-�,-��,,��`�-�%��,�e�"��.,�
�f�harlene Tiptan, City Clerk
10/22/2Q25