June Audit Committee Meeting

AGENDA

I.  ELECTION OF COMMITTEE CHAIR

New Committee Chair and Vice Chair to be selected by majority vote of the members.

Recommendation: Select a Committee Chair and Vice Chair.

II.  MINUTES APPROVAL

November 20, 2025, Audit Committee Meeting Minutes.

Recommendation: Approve 20, 2025, Minutes.

III.  ANNUAL FINANCIAL AUDIT OF SCERA

A.  Partner Ashley Green of Brown Armstrong will review the results of the annual financial audit of SCERA for the year ended December 31, 2025.

Recommendation: Recommend acceptance of the annual financial audit to the full Board.

B.  Annual Comprehensive Financial Report (ACFR) for the plan year ended December 31, 2025 – Finance and Retiree Services Manager Cheryl Enold will review the ACFR.

IV.  AUDITING SERVICES

A.  Expiration of Audit Contract with Brown Armstrong.

Recommendation: Recommend that the full Board approve exercising the option to extend the Auditing Services Agreement for an additional two-year term, subject to mutual agreement.

V.  GENERAL DISCUSSION MATTERS

Opportunity to advise the Audit Committee of new matters and for Committee members to ask questions for clarification, provide information to staff, request staff to report back on a matter, or direct staff to place a matter on a subsequent agenda.

VI.  PUBLIC COMMENT

Opportunity for public comment on non-agenda items within the jurisdiction of the Audit Committee.

VII.  NEXT MEETING

Thursday, November 19, 2026, at ~11:30 a.m. in the SCERA Board Room located at 433 Aviation Boulevard, Suite 100 in Santa Rosa, CA, and broadcast via Zoom unless otherwise noted.

VIII.  ADJOURNMENT