Council Chamber,  
City Hall  
City of Fresno  
2600 Fresno Street  
Fresno, CA 93721  
www.fresno.gov  
Meeting Minutes  
Fresno City Council Finance and Audit  
Committee  
Chair - Nelson Esparza  
Vice Chair - Tyler Maxwell  
Committee Member - Miguel Arias  
2:30 PM  
Monday, March 27, 2023  
Council Chambers, City Hall  
The Fresno City Council Finance and Audit Committee met in special session in  
the Council Chamber, City Hall, on the date and time above written.  
2:31 P.M. Roll Call  
Vice Chair Maxwell was absent during roll call and joined the meeting at  
2:33 P.M.  
Present 3 - Chair Nelson Esparza, Vice Chair Tyler Maxwell, and  
Committee Member Miguel Angel Arias  
Approval of the Agenda  
On motion of Chair Esparza, seconded by Committee Member Arias,  
the above action was APPROVED. The motion carried by the following  
vote:  
Aye: 2 - Chair Esparza and Committee Member Arias  
Absent: 1 - Vice Chair Maxwell  
Approval of Minutes  
Approval of the Minutes of October 28, 2022, Fresno City Council  
Finance and Audit Committee Special Meeting  
ID 23-423  
Upon call, there was no public comment.  
On motion of Chair Esparza, seconded by Committee Member Arias,  
that the above Action Item be APPROVED. The motion carried by the  
following vote:  
Aye: 2 - Chair Esparza and Committee Member Arias  
Absent: 1 - Vice Chair Maxwell  
Unscheduled Communication  
Upon call, there was no public comment.  
Open Session:  
Update on Existing Audits  
A.  
B.  
C.  
ID 23-543  
The above item was presented to the Finance and Audit Committee by  
Principal Internal Auditor Agrawal. Upon call, there was no public comment.  
Discussion on this item included: The commencement of the Airport  
department audit now that the department is fully staffed - the audit should  
be completed by September. Citywide cell phones and tablets, including Fire  
and Police departments, and the request to provide the committee with the  
following information the number of devices per department, the policies of  
who gets a device, what the usage rates are per device, and the updated  
information on the average cost per device. What are the Information  
Services Department’s policy and procedures on maintaining the public  
records request for cell phone data when the devices are returned and the  
retention schedule of the public records.  
PRESENTED  
Overview of Risk Assessment process  
ID 23-544  
The above item was presented to the Finance and Audit Committee by  
Principal Internal Auditor Agrawal. Upon call, there was no public comment.  
Discussion on this item included: Why the Parks department is proposed as  
number three rather than in the top ten highest risk score. Measure P audit  
and the audit of the general fund parks money. If the Finance Department  
has the capacity to perform an audit on the housing the homeless funds  
received and distributed by the City of Fresno. The request that the housing  
the homeless audit include the shelters that have been operated, how much  
money is going in, how many participants have been helped, the cost per  
participant, and the efficiency and effectiveness of the program. The  
committee would like to have the audit of housing the homeless audit  
incorporated within the next 12 months.  
PRESENTED  
2022 Annual Comprehensive Financial Report (ACFR)  
ID 23-545  
The above item was presented to the Finance and Audit Committee by  
Finance Controller Danisi and Deputy City Manager Torres. Upon call, there  
was no public comment.  
Discussion on this item included: the internal procedures in the Finance  
department and additional resources and positions being requested from the  
Council. The reallocation of APRA Funds to their respective departments. If  
the Council can see how many ARPA dollars are funded for ARPA-related  
projects partially and fully. What are the implications of the city’s General  
Reserve Fund policy. If there is any loss due to fraud in the report above  
$100,000 that has not been brought before the Council or disclosed to the  
public.  
PRESENTED  
Adjournment  
The Fresno City Council Finance and Audit Committee adjourned at 3:09  
P.M.  
The above minutes were approved by unanimous vote of the Fresno City Council  
Finance and Audit Committee during the May 13, 2024, Special Meeting.