File #: 14-9839    Version: 1 Name:
Type: Item Status: New Business
File created: 10/10/2025 In control: FCERS and Police&Fire Retirement Plan Audit Committee
On agenda: 10/30/2025 Final action:
Title: Discussion and action regarding communication to the Board of Administration of the City of San Jose Police and Fire Department Retirement Plan and the Federated City Employees' Retirement System from Macias Gini & O'Connell (MGO), the Plan's external auditor: 1. Independent auditor's report on the internal control over financial reporting, compliance and other matters based on an Audit of Financial Statements performed. 2. Independent auditor's Management Letter comments and recommendations regarding audit findings.
Attachments: 1. 2a.1(1) - FED IAR Internal Controls and Compliance FYE 6-30-2025 - DRAFT.pdf, 2. 2a.1(2) - PF IAR Internal Controls and Compliance FYE 6-30-2025 - DRAFT.pdf, 3. 2a.1(3) - FY 2025 Audit Results MGO Presentation.pdf, 4. 2a.1(4) - SJ FCERS Report to the Board of Administration - 06-30-2025.pdf, 5. 2a.1(5) - SJ PFDRP Report to the Board of Administration - FY 2025 - Secured.pdf

Title

Discussion and action regarding communication to the Board of Administration of the City of San Jose Police and Fire Department Retirement Plan and the Federated City Employees’ Retirement System from Macias Gini & O’Connell (MGO), the Plan’s external auditor:

 

1.                     Independent auditor’s report on the internal control over financial reporting, compliance and other matters based on an Audit of Financial Statements performed.

2.                     Independent auditor’s Management Letter comments and recommendations regarding audit findings.