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From YouTube: Audit Committee - August 24, 2023
Description
Audit Committee meetings take place at 3:00 p.m., on a quarterly schedule throughout the year. Meetings are virtual.
Due to technical difficulties, there is only audio for this meeting.
A
The
audit
committee
I'll
tell
you
a
little
bit
about
the
committee.
They
only
made
quarterly
so
just
in
case
you
all
are
new
to
this
committee
or
tuning
in.
For
the
first
time,
the
audit
committee
was
established
with
responsibilities
to
review
internal
audit
reports
produced
by
the
city
review,
along
with
management
and
our
external
Auditors,
the
results
of
our
financial
statements,
report
to
city
council,
about
committee
activities,
issues
and
related
recommendations
and
provide
an
open
Avenue
of
communication
between
internal
audit,
the
external
Auditors
and
city
council.
A
All
committee
members
and
staff
today
are
participating
virtually
and
we
appreciate
everyone's
patience
as
we
work
through
this
virtual
format,
which
we've
had
in
place
for
a
while.
Now,
certainly,
we've
worked
out
all
the
bugs
we're
streaming
live
today
on
our
virtual
engagement
Hub,
which
is
accessible
through.
B
A
A
Do
a
roll
call
and
I'll
go
through
and
introduce
all
the
committee
members
who
are
participating
virtually
I
would
remind
folks
who
are
here
in
the
meeting
to
please
meet
your
microphone
if
you're,
not
speaking,
and
then
when
you
have
a
question
or
would
like
to
speak,
unmute
your
microphone
and
then
please
remember
to
re-mute
re-mute
your
microphone
or
your
phone
after
you're
done
speaking
so
I
will
introduce
the
committee
members
as
I
say
your
name,
please
say
a
quick
hello.
First
up
is
the
committee
secretary
Andrew
Emery,
hello.
A
Next
up
is
city
council
liaison
council
member
Sage,
Turner,
hello,
Committee,
Member,
Debbie,
evanchek
hello,
and
we
have
two
new
committee
members
with
us
today.
This
is
their
first
meeting.
The
first
I'll
introduce
is
Nate
Hathaway
and
Nate
since
you're
a
little
since
you're
new.
If
you
could
just
tell
us
a
little
bit
about
yourself.
D
C
C
A
A
Okay,
so
I
will
start
the
committee
agenda
items
today
to
help
our
audience
follow
along
I'll
State
each
section
of
the
agenda
aloud.
Additionally,
I'll
ask
the
committee
members
raise
their
hand
to
speak
and
I
will
call
upon
them.
The
first
item
on
the
agenda
today
is
approval
of
the
minutes
from
the
last
meeting
of
the
committee.
Are
there
any
questions
or
changes
to
the
minutes.
E
A
Passes
four
to
none.
Thank
you
all!
Okay!
So
moving
to
the
next
item
on
the
agenda
and
and
it's
a
little
different
today,
because
usually
the
chair
of
this
committee
or
the
chair
of
each
committee
does
the
introduction
and
and
and
handles
all
the
things
I've
done
up
until
now.
But
this
committee's
chair
is
vacant.
At
the
moment
the
longtime
audit
committee
chair
Scott
Powell,
who
works
at
the
Metropolitan
sewage
District,
decided
to
step
aside.
You've
been
with
the
committee
for
quite
a
while.
F
F
F
Welcome
and
thank
you
for
joining
us.
We
were
just
getting
started
and
nominating
a
new
chair
of
the
committee
because
we
don't
have
a
current
chair,
so
we
haven't
really
gotten
into
the
agenda
yet
so
you're
just
in
time,
but
we
just
had
a
motion
for
Nate
to
become
the
chair
in
a
second,
so
now
I'm
going
to
do
what
we
have
to
do.
Every
time
we're
virtual.
We
have
to
do
a
roll
call
vote.
So
I'm
going
to
call
you
out
as
I,
see
on
the
screen.
Andrew.
G
F
A
Thank
you.
Thank
you.
Sage.
Congratulations.
Nate,
hope
you
serve
long
and
prosper
in
this
role.
So
the
next
item
on
the
agenda
is
the
fiscal
year.
2023
year-end
audit,
update
and
I
think
well.
I
know
we
have
some
slides
to
share
and
I.
Think
Alicia
is
going
to
pull
those
up
and
I'll
give
her
just
a
moment
to
get
those
pulled
up
on
the
screen
for
everyone
to.
B
A
A
Time
so
we
want
to
take
our
time
with
you
all,
especially
since
some
of
you
all
are
new
to
the
committee
as
well.
We
we
want
to
take
our
time.
Let
you
all
answer
or
ask
questions
of
us
because
again
I
think
for
some
for
some
of
y'all.
This
is
kind
of
the
first
time
that
you've
heard
any
presentation
about
the
year-end
audit
and
the
comprehensive
financial
report
that
we
do
here
at
the
city
every
year.
So
we'll
probably
stop
after
each
slide.
Let
you
all
ask
questions,
I.
A
All
plenty
of
time
to
ask
questions
as
well,
so
at
least
you
can
go
to
the
next
slide
so
again,
with
some
of
y'all
being
new
to
committees.
Here
at
city
of
Asheville,
you'll,
see
us
in
presentations.
Quite
often
have
these
key
takeaway,
slides
and
so,
and
we
do
that
in
order
to
kind
of
make
sure
the
beginning
of
each
presentation.
We
hit
the
high
points.
So
if
you
remember
nothing
else
from
here
on
out
here,.
C
A
Some
of
the
here
are
the
main
takeaways
that
we
all
we
want
y'all
to
get
from
today
and
for
this
one,
the
first
bullet
there
is
the
year-end
audit
process
is
underway
and
will
continue
through
the
end
of
October.
So
I
think
most
of
you
all
know
and
Becky's
going
to
kind
of
go
through
a
more
detailed
calendar
on
the
next
slide.
A
But
our
fiscal
year
here
at
the
city,
like
all
local
governments
and
the
state
government
here
in
North
Carolina,
runs
from
July
1
to
June
30th,
so
our
fiscal
year
for
what
we
call
fiscal
year,
22-23
wrapped
up
on
June
30th
of
this
year
and
we
have
started
the
audit
process.
So
another
requirement
here
in
North
Carolina
is
that
all
local
governments
hire
an
external
firm
to
come
in
and
look
at
our
financial
statements
to
look
at
our
internal
controls
and
that's
required
that
that
be
done
on
an
annual
basis.
A
For
that
it
requires
local
governments
to
submit
audits
to
the
state
by
November
first
of
each
year.
It
does
have
a
built-in
automatic
30-day
extension.
So
technically
we
have
until
the
first
of
December
to
get
the
audits
sent
into
the
state.
But
our
goal
here
at
the
city
is
to
meet
that
November
1
deadline
and
we've
met
that
for
several
years.
C
A
A
C
A
Gets
a
lot
of
attention
and
it's
a
very
important
Financial
process
for
the
city,
but
equally
important
is
the
process
that
we're
working
on
right
now
and
that's
the
year
in
financial
report
and
the
audit,
and
it's
important
for
a
lot
of
reasons.
One
is
that
in
some
ways
the
the
document,
the
financial
report
that
we
end
up
completing
as
a
part
of
this
process,
is
like
I,
said.
D
A
G
A
Then
the
second
thing
we
try
to
emphasize
with
this
bullet
is
that
it's
not
just
the
finance
department
project.
Even
though
Becky's
team
is
the
lead
and
a
lot
of
the
work
happens
in
finance,
and
you
know
it
can't
be
a
success
with
just
us,
because
we
really
rely
on
the
Departments
to
get
us
a
lot
of
the
information
that
the
Auditors
are
asking
us
to
provide,
particularly.
C
A
A
It's
critical
that
we
get
that
report
done,
that
we
get
it
done
on
time
and
that
we
have
as
few
or
no
findings
as
possible,
because
all
that
information
feeds
into
our
ability
to
issue
debt.
It
impacts
our
credit
rating
agencies
with
places
like
movies
and
standard
fours,
Etc
et
cetera,
so
I
think
with
that
I
will.
At
least
you
can
go
to
the
next
slide
and
I
will
turn
it
over
to
Becky
from
here
on
out.
H
H
H
Of
course,
even
after
that
August
11th,
my
team
is
still
reviewing
balance
sheet
accounts
just
accounts
in
general,
and
we
do
make
other
adjustments
after
that
point
in
a
period
13
period
in
the
system,
but
we
try
our
best
because
when
we
close
hard
close
the
system,
we
have
as
much
information,
especially
on
the
AP
side
of
things
in
there.
So
it's
fewer
accruals
and
everything
along
those
lines.
H
H
H
The
last
week
of
September,
beginning
week
of
October
the
month
of
October,
is
really
us
drafting
financial
statements
and
then
drafting
financial
statements.
We
kind
of
tag
team
it
and
then
reviewing
everything
to
compile
the
act
for
our
the
annual
comprehensive
financial
report
that
is
submitted
and
then,
as
Tony
mentioned,
it
is
our
goal
and
our
hope
always
to
get
it
to
the
LGC
by
October
31st.
H
A
D
A
Process
Cherry
Becker
was
the
team
that
emerged.
They
were
actually
our
auditors
previous
to
the
group
that
we
just
finished
off
with
so
what
five
six
years
ago,
Cherry
Becker,
where
our
Auditors,
we
then
switched
to
a
group
called
PB
Mayors
and
now
we're
back
with
cherry
Becker
and
again,
and
so
that
is
impacting
the
work
level
a
little
bit
for
us
because,
again
them
being
new
they're
asking
for
some
things
that
that
PV.
B
A
C
Yes,
on
the
last
line
there
for
the
due
date
of
October
31st
I've
been
trying
to
familiarize
myself
with
everything
and
going
back
and
like
watching
some
of
the
videos
of
Prior
meetings
and
Tony.
You
made
a
comment
that
in
one
of
those
videos,
the
basically
the
financial
statements
have
usually
been
finalized.
A
H
B
A
An
automatic
30-day
extension
so
with
without
any
penalties.
So
if
it
stretches
to
the
first
of
December,
that's
okay
by
LGC
standards
as
well,
but
but
we
we
don't,
we
don't
want
to
do
that.
We
want
to
get
it
done
by
the
end
of
October
and
sometimes
like
last
year,
for
example,
we
we
really
needed
to
get
it
done,
because
we
had
to
issue
some
debt
in
January
for
our
capital
projects
program
and
the
ogc
will
not
allow
you
to
proceed
with
issue
of
issuance
of
that
debt.
D
H
E
H
And
do
it
in
November,
but
sometimes
it's
not
presented
until
a
December
meeting
just
depending
on
timelines
and
everything
along
those
lines.
So
I'm
not
sure.
If
maybe
that's
what
you
saw
in
a
presentation
because
I
do
know
that
we
have
presented
to
council,
maybe
the
first
meeting
in
December,
because
I
think
often
the
second
meeting
in
November
gets
canceled
because
of
Thanksgiving.
So
that's.
H
A
E
A
That
is
correct,
yeah!
Well,
you
know
this
is
really
y'all
y'all
meet
on
a
quarterly
basis,
and
so
you
know
there's
the
update
today,
which
again,
hopefully
will
provide
you
all
with
a
good
understanding
kind
of
where
we're
at
right.
Now,
like
Becky,
said,
there's,
there's
still
a
lot
of
work
to
be
done,
obviously,
between
now
and
the
end
of
October,
but
historically
no.
A
So
that
is
a
great
question.
I
think
one
that
we
would
have
to
think
about
and
discuss
at
the
staff
level
and
kind
of
look
at
the
charter
for
the
committee
and
see
if
that's
something
that
we
would
want
to
look
into,
I
would
I
would
say.
I,
wouldn't
recommend
it
for
this
year
kind
of
given
the
fact
that
we're
already
well
into
the
process
and
we've.
D
A
B
H
H
H
We
actually
did
a
kickoff
meeting
with
them
earlier
than
normal
this
year,
but
back
in
March,
this
just
kind
of
laid
out
the
expectations
of
what's
the
next
six
months.
What
we're
going
to
kind
of
look
like
set?
Some
tentative
dates
just
make
sure
that
you
know
we
had
times
on
the
calendar,
that
things
would
happen
and
things
along
those
lines.
H
H
The
major
thing
that
we
have
been
working
on
is
our
single
audit
program,
so
this
is
the
grant
compliance
testing
that
they
are
required
to
do.
Some
of
you
might
remember
from
last
year,
I
think
we
had
14
programs
that
we
had
to
test
last
year.
Most
of
that
was
because
anything
that
had
coveted
relief
dollars
in
them
had
to
be
looked
at,
and
we
had
a
lot
luckily,
this
year,
there's
actually
only
three
that
we're
doing
this
year.
H
It
is
the
American
Rescue
plan
or
our
arpa
funds
that
Tony
correct
me
if
I'm
wrong
I
think
we
got
a
total
of
about
26
million.
Is
that
correct
and
in
fiscal
year
23
we
spent
just
shy
of
six
million
dollars
of
those
proceeds,
so
they
will
kind
of
dig
into
those
transactions
and
make
sure
that
we
followed
Grant
compliance.
The
Way
We
were
supposed
to.
That
is
the
only
one
actually
on
the
federal
side
that
they
are
required
to
test
this
year.
On
the
state
side
they
will.
H
They
have
already
started
looking
at
the
state
maintenance,
assistance
program
them
or
snap.
This
is
funding
for
our
Transit
Department.
It
just
helps
with
operations,
help
funding
the
operations
of
our
Transit
department
and
that
one
I
guess
is
I-
think
it's
around
1.1
million
dollars
that
we
received
last
year
and
then
they're
also
going
to
be
looking
at
our
Powell
Bill
allocation.
This
is
an
allocation
that
we
get
on
a
yearly
basis
that
goes
to
our
streets.
H
It
funds
the
help,
Paving
and
maintenance
of
our
streets,
sidewalks
and
everything
along
those
lines,
and
that
one
was
2.7
million
dollars
for
fiscal
year.
23.,
like
I
mentioned
earlier,
we've
also
been
doing
walkthroughs
just
walking.
Through
our
processes,
we
did
purchasing
accounts
payable,
Utility
Billing,
General
billing.
They
walked
through
our
payroll
process
with
us
just
to
kind
of
get.
An
idea
of
our
internal
controls
looks
through
our
control,
narratives
and
everything
along
those
lines,
so
that
is
kind
of
where
we
are
what
has
happened
to
date.
B
C
H
So
no
I
do
not
think
the
fee
is
based
on
the
number
of
programs
that
they
test.
But
I
will
say
last
year
since
we
tested
so
many
I
think
they
went
over
on
their
hours,
that
they
had
allocated
and
I
do
know
that
there's
a
little
bit
of
an
extra
fee.
If
we
do
go
over
on
hours,
so
I
don't
think
the
single
audit
fee
changes
I,
think
it's
more
of
hours
as
a
whole.
B
B
H
And
capital
assets,
so
they
will
be
looking
through
those
picking
samples
that
we
will
provide
back
up
for
and
that's
kind
of
what
will
what
the
next
couple
of
weeks
will
be.
We
are
also
just
about
completed
with
the
implementation
of
gagsby
96.
This
was
an
implementation
of
subscriptions
similar
to
gagby
87.
The
leases
that
we
now
have
to
show
on
our
financial
statements.
H
We
do
have
certain
reports
that
we
draft
in-house
for
the
audit,
so
we
will
start
working
on
those
and
then,
of
course,
the
Auditors
draft,
some
of
the
financial
statements
as
well.
So
we
draft
we
review,
do
a
lot
of
review
to
make
sure
everything
is
is
where
it
needs
to
be
in
the
report
and
then,
of
course,
we
will
present.
H
A
B
A
Again,
with
another
update
to
them
prior
to
the
prior
to
finalizing
things
in
November
and
one
of
the
things
we
will
hope
to
do,
and
one
of
the
there's
obviously
a
lot
of
important
stuff
that
comes
out
of
these
year-end
audits,
but
I
think
one
of
the
one
of
the
ones
that
gets
the
most
visibility.
And
you
know
that
I
know
in
terms
of
interest
in
city
council
is
where
do
we
end
a
year
with
our
fund
balance?
And
so
we
definitely
have
some
work
affecting
her
team.
A
Have
a
fair
amount
of
work
to
do
over
the
next
couple
months
to
determine
where
we're
going
to
land
there,
but
we
hope
to
be
able
to
share
that
perhaps
perhaps
a
estimate
of
that
in
October
with
the
policy,
finance
and
HR
committee.
If
not,
then
certainly
won't
have
that
final
number
by
the
time
we
talk
to
you
all
again
in
November,
so.
H
E
H
On
any
control
issues
that
might
come
up
throughout
testing
just
so
that
we
know
as
soon
as
possible
so
that
we
can
tell
you
guys,
tell
Council,
tell
everybody
so
during
our
weekly
meetings,
I
always
ask
that
question.
They
are
not
really
formalized
in
a
formal
report
till
close
to
the
end
of
it
in
a
letter
that
the
Auditors
are
required
to
do
so,
I
mean
I.
H
H
But
we
can
a
final
report
that
you
guys
could
see,
though,
would
not
come
out,
probably
close
to
the
submission
which
would
be
the
end
of
October
and,
of
course,
the
we
don't
present
the
findings
and
everything
to
you.
Those
are
actually
presented
by
the
Auditors.
So
the
Auditors
will
come
to
that
November
meeting
and
present
their
findings
to
you
guys
per
statute,
and
you
would
be
able
to
ask
questions
and
you
would
get
all
the
material
before
that
meeting.
Of
course,.
E
H
So
anything
that
is
and
I
would
have
to
go
back
and
look
at
anything
that
is
reported
actually
in
the
financial
statements.
We
do
have
to
kind
of
comment
on
how
we
will
correct
it,
so
that
has
to
be
completed
and
it's
actually
part
of
the
submission
of
the
audit.
This
is
all
of
that
would
be
finalized
and
would
go
to
you
guys
before
that
November
meeting.
A
I
guess
what
I
would
say
to
that
is
I
think,
like
Becky
said,
it'll
be
if
there
are
any
findings:
material
weaknesses,
significant
deficiencies,
anything
like
that
daughters
will
present
that
in
November
to
you
all
and
then
like
Becky
said,
we
have
to
also
respond
to
that
and
identify
what
our
plan
is
to
correct,
whatever
weaknesses
or
or
material.
Whatever
issues
I
may
identify.
D
A
Then
would
happen
from
there.
I
would
say
is
that
as
we
go
through
the
year
with
you
all,
with
follow-up
meetings
and
and
one
of
the
things
I
was
going
to
talk
about
in
our
next
agenda,
item
is
kind
of
what
the
schedule
would
look
like
for
2024
is.
We
can
certainly
report
back
to
you
all
throughout
the
year
on
what
have
we
done
to
correct
anything
that
might
be
cited
in
in
the
final
audit
report?
A
C
H
C
Yeah,
this
is
something
that
was
mentioned,
I
think
in
the
March
meeting,
when
the
results
of
the
risk
assessment
were
presented.
But
Tony,
you
made
a
comment
that
you
guys
got
a
giant
list
of
basically
observations
that
you
guys
were
in
the
process
of
digesting
and
trying
to
figure
out
what
you
wanted
to
do
about
them
and
that
you
would
report
on
kind
of
where
you
guys
stood
with
that.
You
know
in
the
next
meeting.
C
A
Agenda
items,
but
so
let's
what
do
we?
Why
don't
we
transition
over
to
that
I
I
just
put
together,
but
just
kind
of
a
slide
to
kind
of
talk
through
that
item,
but
I
guess
we
need
to.
Let
me
see
if,
as
the
as
the
MC
here,
I
guess,
I
need
to
say.
The
next
item
on
our
agenda
today
is
the
upcoming
meeting
schedule
and
so
I
kind
of
want
to
walk
through
again
kind
of
to
Nate's
question.
Where
do
we
go
from
here
with
the
committee?
A
A
So,
first
of
all,
like
Becky
mentioned
the
next
meeting
that
you
all
will
have
will
be
this
joint
meeting
with
the
policy,
finance
and
HR
committee
to
review
the
fy23
external
audit
results
and,
like
Becky
said
it'll,
be
our
Auditors
doing
the
presentation
so
they'll
they'll
present
sent
you
all.
You
know
you'll
have
the
report
ahead
of
time.
A
Ask
them
any
questions
you
you
might
want
to
ask
them
if
if
and
we
hope,
there's
not,
but
if
there
are
any
findings,
then
Becky
and
I
will
have
a
response
to
that
at
that
meeting
and
then
the
only
other
thing
I'd
say
two
of
the
things
about
that
meeting.
It
is
typically
the
meetings
for
you
all
are
are
on
Thursday
in
the
afternoons.
This
meeting
will
be
on
a
Tuesday
at
10,
A.M
I,
think
all
the
calendar
invites
have
been
sent
out
already.
A
E
A
B
A
D
B
A
A
Is
it
an
August
meeting
just
like
this
one,
because
I
I
opted
for
August
instead
of
July,
because
I
think
by
the
August
time
frame,
we
have
a
little
bit
more
information.
We
can
share
with
you
all
about
where
we
are
with
the
external
audit,
as
opposed
to
meeting
with
you
all
in
July
and
then
obviously
you'd
have
the
November
meeting.
That's
the
joint
meeting
again
to
hear
the
audit
results.
A
Those
meetings
would
be,
or
typically
at
least
been
on
the
third
Thursday
of
the
month
at
3
P.M,
except
for
that
joint
November
meeting
and
then-
and
this
is
really
what
Nate
was
asking
about.
So
where
do
we
go
from
here?
So
what
I
would
say
is
that
the?
What
we're
looking
at
for
that
January
meeting
is
an
update
on
what
is
the
status
of
our
into
our
audit
program
and
specifically,
look
back
at
that
organizational
risk
assessment.
I
know
several.
D
A
A
Invite
the
consultant
or
the
contractor
back,
who
did
it
to
kind
of
walk
through
it
again,
give
you
all
a
chance
to
ask
them
some
questions
and
then
start
talking
about
how
we're
going
to
operationalize
this.
Where
do
we
go
from
here
in
terms
of
next
steps?
What
are
the
areas
we're
going
to
look
at
et
cetera,
et
cetera,.
A
G
So,
as
relates
to
the
internal
audit,
you
know
I'm
really
concerned
that
we're
so
far
down
the
road
from
when
Patricia
left
and
particularly
when
she
said
she
had
no
longer
been
operating
in
an
internal
audit
role.
It
continues
to
just
be
moved
down
three
months
six
months
at
the
chunked
when
we're
going
to
address
it.
E
D
G
G
D
The
same
way,
I've
certainly
value
you
know
in
terms
and
and
concern,
but
what
I
want
is
committee
to
understand
is
that
that
role
didn't
hold
us
accountable.
You
know
the
work
that
we
do.
The
processes
that
we
have
in
place
holds
us
accountable
and
I
would
also
suggest
to
you
that
we
have
have
been
trying
to
feel
that
position
and
and
and
and
we
value
having
generally
someone
on
staff
to
perform
that
function,
but
I
just
don't
know.
D
If
we're
going
to
find
it,
we
we're
definitely
looking
a
possibility
of
Contracting
that
service
out.
It's
not
for
us
not
trying,
and
we
probably
have
not
provided
the
more
frequent
updates
that
we
needed
to
this
committee.
With
regards
to
our
efforts
attorney
I'll,
stop
there,
you
have
much
more
information
about.
You
know
what
you
you
have
been
trying
to
do
in
terms
of
feeling
that
role,
but
I
just
wanted
to
clarify
the
difference
between
the
role
and
the
function.
It's
certainly
maintaining
a
level
a
high
level
impact.
It
is
I.
A
Yeah
I
appreciate
that
and
there's
really
not
a
whole
lot.
I
would
add
to
that
other
than
yeah.
We
we
have
have
and
continue
to
be,
trying
to
fill
the
position.
I
think
it's
still
an
active
recruitment
on
our
on
our
HR
website.
We've
interviewed
a
number
of
candidates.
We
interviewed
one
in
the
last
three
months
that
we
really
really
liked.
He
had
a
lot
of
great
experience.
We
thought
we
had
him
and
he
accepted
another
offer,
so
we
we're
still
actively
trying
to
fill
that
position.
D
A
D
A
A
You
know
you
never
fully
know.
Sometimes
I
think
that
we
we
did
make
multiple
salary
offers
and
went
back
and
forth.
I
think
quite
quite
frankly,
I
think
he
this
candidate
was
well.
He
had
other
offers
on
the
table.
I
don't
know
where
this
room
is
current
employee
or
someone
else,
and
so
he
accepted
another
offer
now
whether
it
was
ultimately
decided
by
the
salary
or
not
I,
don't
know,
but
we
did
make
multiple
salary
offers.
This
person.
A
C
I
guess
thinking
from
a
budget
standpoint,
so
last
year
I
imagined
you
took
a
bunch
of
the
budget
that
would
have
been
allocated
to
this
position
and
used
it
for
purposes
of
the
risk
assessment
in
order
to
because
I
think
is
he
positioned
it?
Then
it
was
to
kind
of
decide
on.
Where
do
the
risks
lie
and
how
do
we
want
to
set
up
the
program
going
forward,
but
were
there
ex
were
there
audits
that
were
done
to?
A
So
no
the
last
formal
audit
that
was
done
presented
to
this
committee
and
gosh.
If
you
remember,
but
it
has
been
several
years,
it
was
actually
contracted
out
and
it
looked
at
our
our
Contracting
processes
if
I
remember
correctly
and
again
back
down.
If
you
remember
any
more
specifics
about
it,
that
I
do
but
the
last
again
full-blown
internal
audit
was
completed
by
a
contractor
even
before
our
previous
incumbent
left.
So
but
but.
C
A
A
E
I
guess
I
just
I'd
like
to
publicly
state
that
I
agree
with
everything
that
Mr
Emery
was
saying.
There
is
there's
a
specific
place
for
internal
audit
and
and
Miss
Campbell
I
totally
understand
you
know
we,
everybody
views
what
you
all
are
doing
with
with
the
highest
regard
and
accountability,
but
there
is
definitely
a
separate,
distinct
and
essential
role
that
internal
Auto
plays
not
only
by
auditing.
E
You
know
the
the
finance
department
but
other
departments
and
compliance
and
kind
of
making
sure
that
the
city
is
prepared
for
an
audit
to
reduce
any
potential
control
issues
ETC
down
the
road.
So
again,
I
just
wanna,
you
know
give
my
you
know
thumbs
up
to
Mr,
Emery
I
think
he
he's
spoke
about
it
very
well
and
I
encourage
the
city.
If,
if
we
need
to
raise
a
salary,
if
we
need
to
whatever
we
need
to
do,
I
think
I
think
it's
very
important.
So
thanks
for
letting
me
have
my
say
and.
D
D
G
Yeah,
you
know,
I,
don't
want
my
comment
to
come
out
that
I'm,
accusing
anyone
in
the
city
government
of
malfeasance.
It's
that
appearance
portion
of
of
maintaining
the
responsibility
that
that
is
really
kind
of
makes
my
teeth
itch
that
we're
this
far
down
the
down
the
way.
I,
don't
think
Tony
you're
I
have
some
crazy,
Scandal
or
Deborah
or
anyone
there,
but
you
know
it
looking
at
it
objectively
from
a
distance,
it
doesn't
look
great
and
that's
what
I'm
trying
to
put
out
yeah.
A
Yeah,
our
external
Auditors
have
definitely
asked
about
it.
In
fact
they
provided
some.
What
I
would
call
helpful
advice
with
to
us
over
the
last
few
weeks
and
months
or
so
about
potential
routes.
We
could
go
down
with
with
the
program
and
they
we
actually
had
a
meeting
with
them.
I
think
it
was
earlier
this
week
or
earlier
early
last
week,
but
they
asked
me
a.
C
B
C
Nate
I'll
do
one
more
question
here
and
then
I
realized
we'll
have
a
bigger
update
next
time.
I
think
one
of
the
meetings
I
was
listening
back
to
you
mentioned
the
existence
of
an
Ethics
Hotline
I
just
was
curious.
Who
does
the
for
any
submissions
to
the
Ethics
Hotline?
Who
do
those
go
to
because
then
you.
G
B
A
B
C
Yeah,
that's
something
that
we
could
start
or
seeing
like
the
final
results
of
that,
because
that's
one
of
the
things
that
you
know
we
don't
have
the
internal
auditory
it'd
be
great.
They
should
be
the
ones
you
know
that
are
part
of
that
process,
but
since
they
don't
exist
right
now,
kind
of
that
would
help
us
gain
a
little
bit
of
comfort
about
what's
going
on,
yeah.
B
A
That's
a
great
question:
let
me
check
into
that
I
I
I,
don't
know,
I
mean
I'm
sure,
there's
certain
details
we
can't
share,
but
there
may
be
a
high
level
kind
of
this.
This
is
the
type
of
of
item
that
was
that
was
sent
in
that
we
can
share
with
you
all
as
we
have
these
quarterly
meetings,
so
so
yeah.
E
D
A
B
D
A
If
there
was
something
that
came
in
that
related
to
the
finance
department,
I
would
immediately
step
back.
Let
Deborah
and
Rachel
handle
it,
and
if
that
meant,
they
would
handle
it
ever
how
they
thought
was
appropriated
at
that
mid,
involving
city,
attorney's
office
or
someone
else
to
make
a
determination.
There
I
think
that's
the
route
we
would
go
down
so
and.
B
A
C
Yeah
Nate,
sorry
yeah,
sorry,
Tony,
just
just
on
the
meetings
themselves.
You
know
what
about
like
the
format
of
these
meetings.
Do
we
have
to
make
any
sort
of
decision
on
whether
it's
virtual,
you
know
in
person
or
I,
think
at
orientation?
They
mentioned
something
about
a
combination
being
available
at
some
point.
G
B
C
Going
back
and
listening
to
these
videos,
it
looks
like
last
year
we
had
to
make
the
decision
was
made
during
the
September
meeting
and
ever
I
think
it
had
to
be
like
an
annual
decision
and
we
had
to
make
a
decision
by
like
November
1st,
the
22
which
would
apply
to
the
next
12
months.
That's
that's
what
we
mentioned
during
that
meeting.
F
F
Kind
of
audit
calendar
we
just
described
is
still
virtual.
If
there
is
some
concern
about
that,
and
we
want
to
change
it,
we
might
be
able
to,
but
I
think
the
whole
point
of
us
doing
it
ahead
of
the
calendar
year
was
so
that
we
would
just
set
it
and
not
have
to
arbitrarily
change
it.
For
some
of
the
45
or
so
committees
we
have.
C
C
Yeah
I
can
vote
first,
I
mean,
in
my
opinion,
I.
If
I
had
the
choice,
I
would
go
in
person,
but
I
wouldn't
want
to
force
anyone
else
to
do
that,
which
is
why
the
you
know
the
mention
of
the
the
combination
approach
as
an
option
was,
was
appealing
so
I
guess:
I,
wouldn't
necessarily
suggest
that
we
make
any
change
until
that
was
an
option.
I
just
wasn't
sure
how
I.
F
B
A
B
F
F
E
F
E
B
F
F
You
know
because
you're
and
your
people
are
suddenly
late
again,
because
they're
arriving
they're
parking,
you
know
and
it's
yeah,
it's
been
a
little
wonky
I
have
grown
accustomed
to
having
that
fluidity
of
ending
and
meeting
at
five
to
the
hour
and
starting
a
new
one
at
the
hour,
but
I'm
willing
to
be
flexible.
If
this
committee,
you
know.
D
D
G
A
Right
well,
I'll
move
us
on
then
to
the
next
part
of
the
agenda
and
I.
Think
it's
public
comment
and
Alicia
I.
Think
we
don't
have
any
public
comment.
Is
that
correct?
Yes,
that's
correct,
okay,
all
right!
Well,
that's
the
last
part
of
our
meeting
today.
So
I
guess,
unless
there
are
any
objections,
I
will
adjourn
the
meeting
now.
I
appreciate
everyone's
time
of
the
day
and
feedback.
Okay,.