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A
A
A
A
A
A
Oh,
thank
you.
Thank
you,
gwen
committee
members.
When
I
say
your
name,
please
say
iron.
A
andrew
and
gwen.
B
A
A
Our
next
item
is
the
update
on
the
committee
vacancies,
an
election
of
a
new
secretary
I'll
turn
it
over
to
tony
mcdowell.
D
All
right
well,
thank
you,
scott
and
good
afternoon.
Everybody
tony
mcdowell
finance
director
for
the
city
of
asheville,
as
we
talked
to
you
all
about
it,
your
last
meeting
in
june.
At
that
point,
you
all
had.
D
Spot
susan
resigned
from
the
committee
and
joined
the
city
of
asheville
as
a
employee.
We
have
been
advertising
for
that
vacancy
for
a
number
of
months.
The
most
recent
deadline
for
applications
was
september
5th,
and
we
have
yet
to
receive
any
applications
for
that
position,
so
it's
still
vacant
and
we
will
continue
to
advertise
for
that
position
and
now.
D
In
addition,
as
we
alerted
chairman
powell
to,
I
think
it
was
either
last
week
or
the
week
before,
you
all
have
also
had
a
second
resignation
from
the
committee
amy
kemp,
I
think
she
has
left,
has
moved.
E
D
We
would
encourage
you
all
if
you
know
anyone
who's
interested,
encourage
them
to
apply
and
information
can
be
found
on
the
city's
boards
and
commissions
web
page.
If
anyone
is
interested
in
applying
with
that.
Second
resignation
of
amy
kemp
amy
was
also
the
secretary
for
this
committee,
and
so
I
will
turn
it
back
over
to
you,
scott,
to
discuss
and
potentially
vote
on
electing
a
new
secretary
for
the
committee.
A
We
have
a
a
a
vacancy
for
a
secretary
and
do
I
have
any
recommendations
for
a
secretary
or
anyone
that
would
like
to
volunteer.
Well,
I
guess
it's
kind
of
me
well.
Thank
you
andrew.
I
greatly
appreciate
that.
B
And
I
really
appreciate
that
andrew
and
I
would
have
volunteered,
except
that
this
is
my
second
to
last
meeting,
and
so
maybe
the
new
council
committee
council
member
will
participate.
But
thank
you.
Do
you
need
a
nomination?
A
I
would
second
that
nomination
and
then,
of
course,
we'll
vote
on
that
so
andrew,
is
that
it
gwen.
B
B
And
andrew
you
know,
I
don't
know
that
you
need
to
take
as
detailed
the
notes
as
amy
did.
You
can
obviously
do
whatever
you
want
to,
but
we've
been
stepping
away
a
little
bit
from
as
detailed
of
notes.
So
you
may
you
know
if,
if
that's
more
to
your
liking,
maybe
you
could
look
at
a
few
of
the
other
committee
members
meetings
and
sort
of
see
that
they
they
just
weren't
as
detailed
as
amy,
was
keeping.
So
it
may
just
lighten
your
burden
a
little
bit.
C
D
All
right
well,
thank
you,
scott
and
beth.
I
think
we
have
some
slides
if
you
could
pull
those
up.
D
And
beth's
feeling
filling
in
today
for
alicia
who
is
off
so
sorry
beth,
we
didn't,
we
didn't
get
you
fully
up
to
speed
before
the
meeting
so
I'll
just
well,
while
beth
is
pulling
those
up.
So
we
we
becky,
knight
becky
ogles,
our
assistant
finance
director.
I
want
to
give
you
all
just
a
quick
update
on
where.
E
D
Are
with
your
end,
audit?
This
is
very
similar
to
the
presentation
that
we
gave
to
the
city's
finance
and
human
resources
committee
back
in
august,
so
council,
member
whistler,
will
recognize
some
of
these
slides.
We
did
change.
D
D
It's
ready
to
go,
okay,
all
right,
so
just
some
key
takeaways
from
the
presentation.
As
I
mentioned,
the
year-end
audit
process
is
underway
and
will
continue
through
the
end
of
october,
much
like
with
the
the
budget
process.
D
As
you
all
know,
I
think
there's
there's
key
milestones
and
statutorily
required
deadlines
that
must
be
met
and
the
success
of
the
audit
process
each
year
requires
the
assistance
of
all
city
departments,
and
this
is
really
something
that
we've
been
stressing
the
last
couple
of
years
here
in
finance,
because
the
year-end
audit
is
not
just
a
finance
department
project
for
it
to
be
successful.
D
It
requires
the
entire
organization,
because
becky
and
I
very
heavily
rely
on
key
staff
in
other
departments,
transportation,
community
and
economic
community.
D
To
provide
us
with
a
lot
of
the
information
that
the
auditors
are
asking
for
us,
particularly
as
the
auditors
began
to
ask
questions
about
grants
and
those
kind
of
things
as
they're
working
on
the
single
audit
each
year.
So
we've
been
trying
to
stress
that
more
and
more
to
our
departments.
D
That
really
requires
involvement
from
everyone
for
us
to
stay
on
time
and
for
us
to
complete
the
audit
without
any
findings,
and
that
really
is
kind
of
what
the
last
bullet
speaks
to
that.
The
completion
of
the
year
end
audit
and
submittal
to
the
local
government,
commission
or
the
lgc,
is
critical
to
the
city's
ability
to
issue
debt
and
maintain
its
credit
ratings.
In
a
couple.
Slides,
you'll
I'll
talk
a
little
bit
about
a
particular
debt
issuance
that
we
have
coming
up
this
year.
D
C
D
Okay,
just
some
key
year-end
audit
and
or
key
audit
dates
and
year-end
dates
for
us
here
at
the
city.
So
for
folks
who
don't
know
who
may
be
watching
our
fiscal
year
runs
from
july
1
to
june
30th,
so
our
2022
fiscal
year
ended
on
june
30th.
D
So
it's
been
a
couple
months
ago
now
about
six
weeks
after
the
end
of
the
fiscal
year
around
august,
the
12th,
the
finance
department
closed
that
fiscal
year
on
our
financial
system,
and
so
I
think
for
a
lot
of
folks
when
they
hear
that
they
think
well,
everything's
done
all
the
entries
are
made
et
cetera,
et
cetera,
but
that
isn't
that's
not
the
case.
D
Most
of
the
entries
related
to
revenues.
Expense
expenses
are
done
prior
to
that
close,
but
there's
a
lot
of
stuff
that
still
occurs
after
that,
and
that's
really
what
becky
and
her
staff
have
been
working
on
for
the
last
four
weeks
or
so,
and
that's
doing
things
like
paying
invoices
for
services
that
were
rendered
before
june
30th
that
we
may
have
received
after
that
august
12th
deadline.
D
That
we
accrue
back
there's
a
90-day
accrual
window
here
in
north
carolina
for
certain
revenues,
and
that
includes
things
like
sales,
taxes
and
state
utility
taxes,
and
so
we
actually,
just
in
the
past
week,
got
our
final
revenue
report
from
the
state
for
both
of
those
and
so
becky's
team
has
accrued
that
back
to
last
year.
D
There's
also
some
grant
revenue
that
we
accrue
back
as
well
and
then,
on
top
of
that,
there's
just
reconciliations
that
becky
and
her
team
have
been
doing
adjusting
journal
entries
and
then
ultimately,
the
external
audit
auditor
review
of
all
of
our
entries
and
that's
really
kind
of
the
phase
that
we're
that
we're
moving
into
right
now,
becky
and
I
have
been
meeting
with
our
external
auditors
on
a
weekly
basis.
Those
meetings
started
on
august
18th.
D
We
had
one
this
morning
with
the
team
and
becky
and
her
team
have
been
working
toward
getting
the
trial.
E
D
Trial
trial
balance
to
the
auditors
and
that
deadline's
actually
tomorrow,
so
becky
has
really
been
working
hard
this
week
to
make
sure
we
stay
on
track
with
that,
and
I
believe
we
are
on
track
to
meet
that
deadline,
and
that's
really
kind
of
that
is
kind
of
almost
almost
the
final
results
that
we
send
to
the
auditors,
and
that
includes
revenues.
D
Expenses,
balance
sheet
accounts,
everything
for
them
to
start
looking
at,
and
the
auditors
are
going
to
start
their
what
they
call
their
final
field
work
actually
starting
next
week,
and
they
have
two
weeks
of
that.
The
second
week
from
august,
I'm
sorry
from
september
26
to
september
30th.
D
They
will
be
here
on
site
meeting
with
becky
meeting
with
key
city
staff
and
then
really
the
the
work
continues
in
earnest
really
for
the
next
four
to
six
weeks,
us
working
closely
with
the
auditors
and
then
that
all
leads
up
to
the
submittal.
E
D
Audit
to
the
local
government
commission
on
that
week
of
october
31st.
D
Next
slide
so
as.
D
On
the
first
slide,
there's
time,
there's
timeliness
issues
and-
and-
and
you
know
that
happens
every
year-
we
obviously
want
to
make
sure
we
submit
the
audit
on
time,
but
this
year
it's
of
even
greater
importance
because
we
have
a
debt
issuance,
a
short-term
bank
loan
that
we
entered
into
as
a
part
of
our
geo
bond
program
back
in
june
of
2020.
D
C
D
2023
maturity
date,
and
so
what
that
means
is
we
have
to
go
and
begin
the
process
of
getting
approval
from
the
lgc
in
january
or
february
of
2023,
and
for
us
to
be
able
to
get
that
approval.
The
lgc
requires
us
to
have
submitted
our
audit
by
those
dates
and
also,
if
we
do
have
any
what
they
call
financial
performance,
indicate
indicators
of
concern
or
findings.
D
We
have
to
be
able
to
respond
to
those
findings
before
they'll.
Allow
us
to
begin
that
process
of
issuing
the
new
debt,
and
so
we
really
and
we've
emphasized
this
to
you
in
our
departments-
we've
emphasized
it
emphasized
it
to
our
auditors
as
well
that
we
really
have
to
stay
on
schedule
this
year
and
get
the
audit
done
on
time.
F
Good
afternoon
everyone,
so
we
did
provide
an
updated
cfsa
to
the
auditors
just
so
they
could
review
one
more
time
to
make
sure
that
we
were
testing
what
we
needed
to
test
to
meet
all
of
our
thresholds
and
after
a
final
review.
These
are
the
final
programs
that
they
will
be
testing.
As
I
mentioned,
I
think
last
time
we
met.
F
It
is
a
lot
we
have
never
tested
this
many
programs,
and
the
main
thing
due
to
that
is
because
anything
that
had
coveted
related
money
has
to
be
tested
this
year.
So
it
added
quite
a
few
onto
the
list
for
us
they
have
all
of
our
sample
populations
and
we've
actually
already
been
pulling
information
for
them
on
single
audits.
So
we
feel
good
about
where
we
are
and
yeah.
Like
tony
mentioned,
we
will
be
getting
them
a
trial
balance
tomorrow.
F
We
are
pretty
much
final.
We
will
have
a
couple
of
adjusting
journal
entries
after
the
trial
balance
that
is
sent
tomorrow,
just
things
that
we
can't
do
because
of
the
90
days
until
a
little
bit
later
in
the
year.
But
overall
things
are
going
well
and
I
think
we're
on
schedule
for
october
31st.
C
B
The
civic
center,
the
civic
center,
doesn't
have
to
be
on
there
or
is
it
oh?
Well,
we
probably
got
our
funding
last.
F
Year,
so
no
so
that's
the
svog
grant
on
the
federal
side,
the
very
first
one
it
is
under
the
new
department
d
craft.
So
that's
why
it
might
look
a
little
different.
That
is
actually
the
one
we
did
receive
some
funding
last
year,
but
it
was
because
of
the
timing
of
the
signed
agreement
that
it
actually
wasn't
until
this
fiscal
year,
and
actually
it
was
one
of
our
findings
from
last
year.
Oh.
D
All
right,
so
just
some
key
upcoming
dates.
We
are
providing
regular
status
updates
to
the
finance
and
hr
committee.
As
I
mentioned,
we
provided
an
update
on
august
23rd,
which
was
essentially
the
same
update
that
you
all
are
receiving.
Today.
We
have
another.
E
D
And
hr
committee
meeting
a
couple
weeks
on
september
27th
and
we'll
provide
another
update
to
them.
At
that
point,
we
hope
to
be
able
to
provide
some
preliminary
results
for
our
parking
and
transit
funds.
At
that
point
there
were
issues
around
those
that
we
discussed
with
city
council
during
the
budget
process
last
year.
So
we'd
like
to
be
able
to
provide
some
follow-up
on
that
for
the
committee
and
then
we
will
also
hopefully.
D
25Th
we'll
be
really
close
to
finishing
the
audit,
hopefully
at
that
point,
and
we
would
like
to
begin
providing
the
committee
with
some
updates
or
actually
maybe
provide
some
preliminary
general
fund
fund
balance
estimates
at
that
point
as
well,
and
then
we
will.
On
november
15th
we
have
a
meeting
scheduled
a
joint
meeting
with
this
committee
and
the
finance
and
hr
committee
for
our
external
auditors
to
come
up
to
come
and
present
the
report
as
they
as
they
normally
do
to
both
committees.
D
So
next
slide
beth,
and
I
think
the
next
slide
is
the
key
takeaways
again
and
I
won't
run
through
all
of
these.
But
again,
I
think
the
key
is
key.
Takeaways
process
is
underway.
D
Things
have
been
going
really
well,
I
think,
like
I
said
we
had
a
meeting
this
morning,
our
weekly
check
in
with
the
auditors,
and
they
commented
on
the
fact
that
this
we
seem
to
be
in
a
better
place
this
year
than
we
have
been
in
any
of
the
recent
years.
So
I
think
we
feel
really
good
about
where
we're
at
now
so
and
I
or
becky
would
be
happy
to
take
any
questions
that
the
community
might
have.
A
Tony,
I
had
a
question
just
in
general
terms.
As
far
as
staffing
and
finances
do
y'all
have
any
current
vacancies
or
y'all
filled
all
the
crucial
jobs
that
probably
have
an
impact
on
getting
the
audit
out
on
a
timely
basis.
F
So
we
do
have
one
count,
an
accountant
vacancy
in
the
financial
reporting
division.
We
have
had
it
for
a
little
while,
but
with
bringing
the
new
susan
the
new
accounting
manager
on.
I
really
wanted
her
to
be
a
part
of
that
hiring
process.
Since
it
will
report
this
position
will
report
directly
to
her.
We
also,
I
always
hesitate,
bringing
people
in
right
at
your
end.
Just
because
training
is
hard.
F
We
can't
really
give
the
necessary
training
period
that
we
would
if
we
brought
them
on
some
other
time
of
the
year,
so
we
felt
good
and
staffed
well
to
complete
the
audit.
For
this
year
we
brought
susan
up
to
speed
she's
doing
great,
so
we
will
actually
be
posting
that
position,
probably
here
in
the
next
couple
of
weeks,
so
that
we
can
get
someone
on
right
as
audit
is
ending
and
we
can
get
them
trained
and
ready
to
be
part
of
our
team
for
next
year.
E
D
A
D
Tony
yeah
and
I'll
kick
it
off
and
then
I'm
going
to
hand
it
off
to
the
team
from
cherry
becker
who's
on
the
the
call
with
us
today,
but
just
this
kind
of
background.
As
you
all
probably
remembered
your
last
meeting
in
june,
I
gave
you
all
an
update
on
our
internal
audit
program.
I
talked
a
little
bit
about
our
efforts
to
fill
the
vacant
internal
auditor
position
and
then
also
a
little
bit
about
the
work
that
we
were
doing.
D
Moving
toward
having
a
risk
assessment
done
so
just
kind
of
a
quick
update.
Since
we
last
met,
we
did
well,
as
I
talked
to
you.
D
About
back
in
june,
we
had
been
advertising
for
the
vacant
position
for
a
while.
We
had
interviewed.
C
D
Candidates
and
chairman
powell
had
been
a
part
of
that
interview
team.
We
didn't
move
forward
with
either
of
those
candidates.
Since
we've
last
met
with
you
all.
We
did
interview
a
third
candidate
as
well,
but
same
result.
We
did
not
move
ahead
with
that
candidate
either.
So
the
position.
C
D
Still
vacant,
but
we
have
made
progress
on
getting
the
the
program
moving.
D
Forward
with
the
rfp
for
the
risk
assessment,
that
was
the
other
thing
I
talked
to
you
all
about
back
in
june.
E
D
D
I
think
a
couple
weeks
ago
and
are
in
the
process
of
moving
forward
with
the
kickoff
of
the
risk
assessment
here
in
the
organization
and
I'll
turn
it
over
to
christine
and
denise
here
in
just
a
moment
to
talk
about
where
we're
at
we
met
with
city
manager's
office.
Earlier
this
week,
christine
and
denise
introduced
their
team
from
cherry
beckert.
We
were
scheduled
to
meet
with
the
department
directors
on
monday
to
kick
off
with
them
and
then
we'll
begin
the
process
and
I'll
kind
of
turn
it
over
to
them.
G
All
right,
thank
you,
tony
just
a
quick
introduction,
I'm
denise
lippiner
and
I
lead
cherry
beckert's
state
and
local
advisory
practice,
but
my
main
focus
is
on
risking
compliance
engagements
christine.
Why
don't
you
just
introduce
yourself
real,
quick.
E
G
Are
you
able
to
do
that?
Okay,
while
we're
waiting
for
her
to
do
that?
We
just
want
to
take
take
some
time
today
to
share
with
you
what
exactly
we're
going
to
be
doing
around
this
risk
assessment.
Specifically,
why
we're
doing
it?
G
G
When
I
say
risk,
I
mean
material
uncertainties
all
right,
so
we're
not
talking
about
issues
here
which
have
already
manifested
itself
a
risk,
but
we're
talking
about
things
that
are
unknown.
That
could
happen
but
have
not
happened
yet
so
again.
G
One
thing
also
to
mention
is
that
it
has
been
proven
that
organizations
that
do
conduct
risk
assessments
are
more
likely
to
achieve
their
vision,
mission
goals
and
objectives.
So
I
do
want
to
applaud
you
all
for
taking
this
on,
because
it's
a
very
worthwhile
and
important
initiative,
and
now
I'm
going
to
hand
it
over
to
christine
and
she's
going
to
discuss
how
we're
going
to
go
about
performing
this
risk
assessment.
Christine.
E
Okay,
sorry
about
that,
I
couldn't
see
you
all
with
the
presentation.
So
all
right,
so
I
mean,
can
you
still
see
or
can
you
see
everyone
else.
E
Okay,
great,
so
why
are
we
doing
this?
This
is
one
of
the
key
components
you,
as
the
audit
committee,
likely
know
why
we
were
doing
this
and
denise
talked
about
the
risk
assessment,
but
we'll
walk
through
your
senior
leadership.
Why
we're
doing
this
because
it's
really
important
for
them
to
know,
and
for
you
also
to
know
that
we
are
not
gotcha
auditors,
that
is
not
our
style.
That
is
not
our
practice.
E
We'll
talk
about
that
in
a
minute
in
those
workshops
and
we
will
develop
a
roadmap
and
that
roadmap
will
help
you
and
the
city
as
a
whole
take
those
higher
risk
areas
and
address
those
first
into
denise's
comment
where
we
think
you
may
have
too
many
controls
for
efficiencies.
Maybe
we
adjust
that
from
there
a
holistic
approach,
and
how
do
we
do
that?
So
we
start
by
confirming
our
understanding
of
your
activities
and
departments,
and
that
starts
with
reading
your
history.
E
Reading
your
information
and
your
policies
and
procedures,
we've
already
started
that
process
with
tony
and
becky
and
they've
started
uploading
that
data
and
information.
We've
also
had
your
executive
leadership
discussion
and
we're
having
the
discussion
with
you
now,
and
we
will
also
have
the
discussion
with
senior
leadership
and
then
host
those
workshops.
E
We
will
share
that
risk
criteria
ahead
of
the
senior
leadership
meeting
and
they
will
look
at
that
information,
so
they
have
context
with
which
to
discuss
at
the
meeting
and
and
how
we
look
it
through
it
and
we
will
walk
them
through
each
step
and
then
we'll
explain
how
we
get
there
and
our
goals
for
each
meeting
who
they
might
need
at
those
meetings
and
then
any
follow-up
we
might
have
and
then
from
there
we'll
develop
that
remediation
roadmap
based
on
those
alignment
of
the
risks
to
your
vision
and
your
strategic
objectives
and
let's
see
if
it
cooperates.
E
Let's
see
it's
not
give
me
one.
Second,.
E
E
E
So
we
talked
about
the
risk
criteria.
We
will
collectively
rate
each
of
these
areas
based
on
the
risk
criteria
here
so
financial
impact
from
a
budget
perspective
from
an
impact
of
money
coming
in
money
going
out
the
business
transaction
activity,
some
activities
or
some
departments
will
have
more
activities
than
others.
Third-Party
reliance
we've
seen
an
increase
on
this
as
we've
gone
into
a
remote
environment
even
more,
but
there's
certain
areas
where
you'll
see
this
even
more,
for
example,
benefits,
administration,
I.t
services,
etc,
and
then
regulatory.
E
E
E
So
we
put
this
one
separate:
we've
had
clients
that,
like
it
separate
some
like
it,
it
is
interwoven,
as
you
know,
throughout
all
of
these
risks,
but
being
in
the
public
eye.
We
put
that
out
separately
and
we
want
you
to
consider
these
and
look
at
these
and
see.
If
you
have
any
questions,
we've
discussed
them
with
becky
and
with
tony,
and
we
will
discuss
them.
This
will
be
the
basis
for
the
senior
leadership
to
work
with
us
and
we
will
rank
consistently
those
risks
across
the
departments.
E
Today
we
have
our
senior
leadership
kickoff
on
monday,
and
then
we
will
start
the
targeted
risk
assessment
workshops
with
the
departments
coordinating
with
becky
and
tony
and
also
being
mindful
that
we
understand
it's
a
busy
time
and
they
are
in
the
middle
of
working
on
their
audit
as
well.
We've
done
these
several
times,
but
we
will
work
with
them
to
coordinate
a
schedule
that
works
with
everybody's
schedule,
so
they
typically
run
three
to
four
weeks.
So
from
september
19th
to
october
21st,
roughly
we'll
hold
up
to
20
workshops.
E
E
The
goal
will
be
interviewing
these
key
personnel
to
identify
and
understand
those
process,
areas
the
functions
and
the
risks
and
with
the
purpose
of
facilitating
management
in
that
self-assessment
process,
using
those
criteria
all
right.
So
just
to
give
you
a
glimpse
of
this.
So
we
broke
this
down
in
phases,
and
this
is
the
risk
assessment,
remediation
roadmap
and
our
results.
E
It
also
will
have
detailed
recommendations
for
the
remediation
roadmap
and
implementation,
and
then
along
this
process,
we
do
not
believe
in
surprises.
We
will
be
working
with
becky
and
tony
along
the
way
throughout
the
process.
There
will
be
follow-up
and
communication
as
we
go
through
if
we
notice
something
that
is
of
a
more
urgent
nature
or
needs
follow-up
immediately.
E
E
That
does
happen
on
occasion
again
being
respectful
of
everyone's
capacity,
we're
going
to
confirm
the
regulatory
and
compliance
requirements
as
we
spoke
of
corroborate
those
risk
ratings
for
the
underlying
evidence,
and
we
may
socialize,
we
will
socialize
those
rankings
with
the
responses
that
we
receive
and
any
follow-up
necessary
all
right
and
as
part
of
this
project,
we
also
have,
in
the
specific
area,
detail
control
assessment,
reviewing
the
grant
compliance,
flash
monitoring,
all
procurement
departments
in
the
control
compliance
environment.
Again,
this
will
be
detailed
in
that
report
as
well
identifying
any
gaps
or
remediation
recommendations.
E
For
you-
and
let
me
see
if
I
can
make
it
just
a
little
bit
bigger,
it-
lays
out
the
steps
and
again,
we've
walked
through
this
with
tony
and
becky,
and
your
executive
leadership,
where
it
will
have
stopping
points
and
we
will
have
consistent,
regular
status
meetings
with
becky
and
tony
and
so
we're
in
this
planning
phase
right
now
and
walking
through
with
the
stakeholders
to
get
you
familiar
with
the
the
process
and
the
idea
is
making
sure
we've
included
everything
that
we
should
in
that
universe,
looking
at
org
charts
and
then
defining
our
methodology
and
scope
and
walking
the
team
through
that
in
our
risk
assessments.
E
E
Did
that
work
there,
you
are
okay,
so
that
is
a
lot
of
information
to
take
in.
So
I
I
just
wanted
to
ask
if
anyone
had
any
questions
specifically
for
denise
or
I
or.
B
Yep,
I
do
have
a
question
and
this
may
be
a
little
off
the
beaten
path,
but-
and
so
I'm
wondering
if
you'd
consider
this
and
it
falls
a
little
bit
in
line
with
reputational
risk,
but
I'm
not
exactly
sure
one
of
the
things
I
think
staff
struggles
with
a
little
bit.
You
know
because
they
they
are
trained
and
should
not
get
involved.
You
know
in
like
the
politics
of
anything,
but
at
times.
B
Well
I
and-
and
I
I
don't
want
this
to
sound,
critical
or
anything
like
that-
yeah.
I
think
it's
it's
just
something
that
I'm
just
wondering
if
how
this
could
get
covered,
but
sometimes
I
think
we
get
surprised
with
kind
of
public
pushback
on
issues
and
either
either
information
has
gotten
out
in
the
public
and
is
misunderstood
or
or
we
didn't
fully
recognize
that
you
know
it
might
cause
a
bunch
of
havoc
or
you
know,
people
being
having
anxiety
about
it
and
being
critical
of
the
city
process,
etc.
B
I'm
just
wondering
and
and
part
of
it
is-
I
think
you
know
we-
we
have
trained
staff
like
you
know,
you're
not
supposed
to
get
involved
in
politics,
and
I
say
politics
in
a
you
know
in
a
funny
way,
but
but
I
think
sometimes,
department
heads
are
really
like
they're
caught
flat-footed
because
all
of
a
sudden
they're
getting
a
bunch
of
public
pushback
and
they
didn't
anticipate
that
they
didn't.
B
You
know,
think
oh
gosh,
you
know
kind
of
what
could
go
wrong
or
how
could
this
not
be
understood
in
the
public?
The
way
that
it
should
be
or
understood
that
you
know
look
just
because
we
made
we
said
one
sentence
in
a
meeting
doesn't
mean
that
the
decision
is
made.
Is
there
any
way
to
help
or
identify,
or
you
know,
help
those
department
heads
to
sort
of
you
know
sort
of
second-guess
themselves
with
kind
of
like
whoa?
B
B
And
you
know,
should
this
be
something
that
I
make
sure
that
the
city
manager
knows
about
so
that
that
leadership
also
isn't
surprised,
because
I
think
sometimes
our
department
heads
you
know
they
don't
anticipate
that
it's
going
to
cause
any
sort
of
backlash
and
then
it
does
and
our
assistant
city
manager
and
manager
is
like.
B
G
Let
me
just
yes
that
you
are
not
alone.
This
is
we've
heard,
especially
with
the
pandemic
happening.
The
need
to
have
an
understanding
of
how
to
respond
to
things
that
might
blow
up
that
you're.
Not
you
know
expecting
that's,
certainly,
first
and
foremost
in
a
lot
of
organizations
minds
so
how
we
they
usually
handle
it
is
they
establish
basically
a
protocol
for
how
to
respond
to
these
situations,
and
when
do
you
need
to
raise
it
to
a
level
where
you
know
it
is?
G
It
is
looked
at
appropriately
at
the
upper
echelons
of
the
organization,
so
this
is
and
and
the
fact
that
you're
voicing
this
concern.
It
will
definitely
be
captured
in
in
our
risk
assessment
and
address
as
far
as
what
steps
should
be
taken
to
address
those
concerns
from
a
roadmap
perspective,
christine.
E
So
when
we
I'm
glad
you
brought
it
up
when
we
have
these
workshops,
I
think
that's
also
part
of
the
buy-in
is
this
is
their
process
as
much
as
it
is
yours
and
having
those
discussions
about
what
keeps
them
up
at
night,
and
this
does
come
up
because
they're
concerned
about
answering
what
they
can
without
constantly
bugging
upper
leadership
but
by
the
same
token,
not
stepping
in
it.
E
E
How
do
we
share
that
and
how
do
we
share
it
down
and
up
so
that
everybody
is
on
the
same
page
and
we
each
have
our
place
and
role
in
knowing
when,
because
none
of
us
like
surprises-
and
I
would
say,
that's
the
largest
risk
for
everyone
right-
is
again
back
to
the
not
the
gotcha
and
in
the
preparedness
and
being
doing
this
in
front
of
which
is
one
of
the
goals
for
this
process.
E
We
all
know
you
may
have
issues
and
if
you
don't,
that
would
worry
me
so
the
challenge
is.
This
is
a
really
great
step
to
move
forward
and
not
only
see
where
you
may
have
gaps
where
you're
doing
so
well,
you
may
need
to
back
off
a
little
bit
and
recognize
accolades
for
what
you're
actually
doing
and
then
take
that
it's
an
iterative
process
and
it's
not
meant
to
sit
on
the
shelf.
So
once
you
start
here
and
it's
a
holistic
approach,
that's
not
just
leadership
doing
this.
E
It's
the
boots
on
the
ground
being
part
of
that
process
and
that's
a
holistic
discussion
of
how
can
you
make
a
difference
and
how
can
we
get
in
front
of
stuff
before
it
happens,
which
is
really
the
whole
goal
for
this
and
the
value
added,
and
I
think
it's
super
important
and
we
felt
in
your
executive
leadership
behind
it
100
and
and
excited
about
this
adventure
of
making
ourselves
better
all
together
and
that's
what
we
why
we
have
those
meetings
with
senior
leadership
in
front
of
the
workshops
too,
because
we
want
to
avoid
the
fear
factor
because
it's
not
necessary
and
we
want
everybody
to
come
to
the
table
with
some
ideas
and
thoughts
and
concerns.
E
And
that
is
one
of
the
concerns
too,
because
they
don't
want
to
be
the
ones
in
the
surprise
either.
But
also
leadership
does
need
to
know
in
advance
of
an
inter.
You
can't
prevent
everything,
but
you
can
set
up
some
protocols
and
we
will
definitely
have
that
as
part
of
the
structure
and
the
discussion
and
already
in
some
of
our
questions.
But
that's
a
fantastic
question.
Thank
you.
H
Yeah,
thank
you
also
green
folk
for
that.
For
that
question
we
spent
a
lot
of
our
time
at
our
management
team
meeting
just
this
past
friday,
thinking
about
our
code
of
conduct,
and
we
will
be
more
than
willing
to
share
our
code
of
conduct
with
this
group
so
that
they
can
assess
and
maybe
make
some
some
recommendations,
because
there
are
do's
and
don'ts
and
there
are
protocols
and
guidelines.
You
do
this,
you
do
this,
you
don't
do
that.
So
I
think
that's!
That's
a
that's
a
great
ad
tony.
G
Yep
that
that's
that's
a
a
good
idea,
because
I
think
a
lot
of
people
approach
this
more
from
the
business
and
operational
mindset
when
it
really
has
a
lot
to
do
with
culture
and
and
change
management.
You
know,
as
far
as
getting
people
to
understand
that
risk
is
not
a
scary
thing
and
that
you
know
we're
it's
not
we're,
not
blaming
anybody
we're
just
trying
to,
as,
as
christine
said,
just
to
improve
how
the
organization
is
working.
B
Yeah,
I
mean,
I
think
I
think
if
this
is
talked
about
with
staff
along
the
lines
of
you
know,
we
want
to
protect
you
and
you
know
we
don't
want
to
constantly
put
you
in
a
position
of
of
you
know,
kind
of
do-overs.
B
You
know,
oh,
we
got
a
false
start
and
then
so
then
we
had
to
go
back
and
redo.
I
mean
it.
How?
How
can
we
avoid
that
by
sort
of
anticipating
problems
before
they
actually
happen
and-
and
you
know
not
necessarily
putting
actions
in
place,
but
knowing
that
if
xyz
does
happen,
this
is
what
we're
going
to
do
and
okay.
Thank
you.
B
Well,
just
it's
just
for
me,
as
I
think
about
you
know,
and
you
know
I'm
I'm
a
city
council
member,
so
I
guess
I
think
about
it
a
little
bit
more
on
the
political
side,
but
also
I
mean
I've
been
inside
organizations
also-
and
you
know
understand,
that
the
embarrassment
factor
and
the
credibility
factors.
Sometimes
you
know
they're
they're,
just
as
valid
as
the
numbers
are.
E
I
also
think
too
one
thing
we
see
and-
and
the
pandemic
probably
taught
us
that,
because
we
were
all
flying
in
a
space,
none
of
us
had
been
in.
Is
that
sometimes
it
it
is
okay
to
say
I
don't
know,
and
let
me
get
back
to
you.
E
Let
me
get
back
to
you,
I'm
not
really
sure,
and
I
may
not
be
the
person
that
has
the
answer
for
you,
but
we
will
get
back
to
you
and
part
of
that
training
and
discussion
and
and
comfort
level,
and
then
that
takes
them
out
of
that
space
for
having
to
answer
something:
that's
not
in
their
job
duties.
If
that
makes
sense
to
your
point
being
protective,
so
thank
you
very
good
dialogue.
E
Okay,
well,
everybody
has
been
great
with
the
questions.
The
feedback
tony
and
becky
have
been
amazing.
I
know
what
it's
like
to
go
through
an
audit,
so
it's
a
lot,
but
they
are
on
top
of
it
and
we
really
really
appreciate
everyone's
help.
Thank.
A
Thank
you
tony.
I
had
a
question
so
where
are
we
going
with
the
internal
audit
program?
I
know
we're.
The
first
step
is
get
the
risk
assessment.
What's
our
next
step
here.
D
So
I
think
deborah
can
chime
in
as
well.
I
think
that's
kind
of
what
we're
focused
on
right
now
is
getting
this
risk
assessment
done
with
cherry
pecker
over
the
next.
I
guess
eight
to
twelve
weeks
and
see
what
the
results
of
that
are
because,
as
you
know,
that's
really
going
to
be
the
first
step
in
developing
an
internal
audit
work
plan
that
will
stretch
out
over
the
next.
D
You
know
two
to
three
years
potentially
so
I
think
we're
gonna
the
position
not
ever
is
not
posted
right
now
on
the
city's
website,
so
I
think
we
wanna
wait
and
get
through
this
risk
assessment
and
see
where
we're
at
and
then
chart
the
path
forward.
After
that,
I
think
you
know
one
of
the
things
we
have
talked
about
is:
do
we
want
to
fill
the
position?
Do
we
want
to
fill
it
as
it
is
currently
or
do
we
want
to
potentially
contract
out
the
entire
internal
audit
program?
D
That's
actually
one
of
the
services
that
cherry
beckert
offers
offers
a
lot
of
the
firms.
Do
that
a
lot
of
organizations
our
size?
Consider
that
as
well
contracting
out
the
entire
program,
we've
also
talked
about
potentially
keeping
the
position
in-house
and
let
it
be
more
of
a
program
manager,
because
I
think
one
of
the
things
we're
struggling
with
right
now
is
competition
in
that
in
that
area
is
really
stiff
right
now
and
very
difficult,
and
so
we're
just
having
a
hard
time.
D
Finding
someone
who
wants
to
do
internal
audit
work
for
local
government
at
the
salary
we're
offering,
and
so
we
may
shift
away
from
having
an
internal
auditor
and
simply
have
an
internal
audit
program
manager.
That
then
works
in
conjunction
with
an
outside
consultant.
Who
does
the
internal
audit
work?
And
then
this
in-house
position
is
simply
the
program,
manager
and
kind
of
the
go
between
between
city
staff
and
the
and
the
contractor,
so
that.
E
D
A
Well,
yeah,
of
course
the
risk
assessment
is
the
first
start
and
then,
after
you
get
that,
I
think
that
will
start
the
the
ball
rolling
as
to
either
fill
the
position
and
or
having
you
know,
an
external
internal
audit
function
for
sure,
but
I'm
glad
to
see
that
y'all
started
that
process
with
the
risk
assessment
and
it
sounds
like
you,
you
got
a
good
group,
that's
working
for
you!
There.
D
D
All
right
well
I'll,
kick
this
off
and
then
I
think,
and
I'm
going
to
be
reading
from
a
staff
report
or
a
memo
that
I
got
earlier
this
week
and
then
I'm
going
to
turn
it
back
over
to
you,
scott.
But
and
and
when
was
at
the
the
meeting
on
tuesday,
when
city
council
adopted
the
remote
meeting
policy
for
advisory
boards
and
essentially
the
the
what
that
policy
entails.
D
Is
that
at
an
upcoming
meeting
of
the
advisory
board
and
the
obviously
we're
in
a
meeting
today-
and
you
all
won't
be
meeting
again,
your
meeting
in
november
will
likely
be
a
joint
meeting
with
the
finance
and
hr
committee.
So
you
probably
won't
be
meeting
again
as
a
stand-alone
committee
until
after
november
1st
and
that's
kind
of
the
deadline
for
committees
to
make
decisions
about
whether
they
want
to
continue.
E
D
Virtually
or
return
to
an
in-person
schedule
and
so
reading
from
the
memo.
D
From
sarah
gross,
our
deputy
city
clerk,
the
chair
of
the
committees,
are
going
to
be
asked
to
facilitate
a
discussion
with
the
board
members
regarding
the
board's
preference
of
transitioning
back
to
in-person
meetings
or
staying
remote,
and
you
all
can
vote
on
that
today.
If
you
choose
to
stay
remote,
actually
I
think
if
you
choose
whichever
option
you
choose,
you
must
stick
with
that
option
for
the
next
12
months,
one
year
and
the
the
vote.
D
If
you
all
decide
to
vote
today,
if
you
want
to
stay
remote,
it
requires
a
super
majority
of
the
of
the
committee
members,
and
so
I
guess
with
you
all
being
three
that
would
require
two.
D
Today,
to
vote
to
support
staying
remote
for
the
next
12
months,
so
I
guess
I
would
ask
before
I
turn
it
back
over
to
scotty
any
any
questions,
or
I
don't
know
when.
If
I
missed
something
about
that
policy,
please.
B
No,
I
think
you've
got
it
and
just
to
clarify
just
so.
You
understand
the
idea
of
asking
that
a
commit
that
a
board
and
or
commission
make
the
decision
and
that
we
stick
to
it
for
a
year.
It's
just
so
that
the
public
you
know
hasn't
has
an
expectation.
B
So
you
know
it
isn't
like
one
month,
one
month
remote,
then
the
next
month
in
person
the
next,
because
the
public
will
be
able
to
participate
differently
if
it's
in
person
versus
remote,
like
in
our
case,
I
don't
believe
that
when
we
operate
virtually
that
that
you
could,
I
don't
think
that
we
are
taking
public
comment.
Are
we
taking
public
comment
virtually
on
a
board
and
commission.
B
So
but
they
wouldn't
be
able
to
com
participate
virtually
if
we
were
in
person.
That
makes
sense
so.
B
You
ch:
if
you
make
the
decision
to
go
in
person,
then
the
public
comment
would
have
to
be
in
person.
If
you
are
virtual
you're
going
to
take
comments
virtually
and
so
the
idea
is,
you
know,
we
don't
want
people
to
think
that
they
can
call
in
and
then
oh
no
they're
having
the
meeting
in
person.
B
You
know
we
want
people
to
know
what
their
options
are
and
that's
the
only
reason
that
you
know
the
sort
of
year
statement
was
made
and
just
fyi
the
way
it's
going
to
work
for
council
is
city
council
will
be
meeting
in
person.
They
will
allow
council
members
to
participate
virtually.
However,
they
will
not.
B
A
Okay,
well,
I
vote
or
not
vote,
but
I
make
a
motion
to
meet
in
person
all
in
favor
or
just
our
discussion.
C
I
I
kind
of
like
being
remote,
particularly
since
it's
the
15th-
and
I
was
I
was
kind
of
struggling
to
make
this
meeting
so
not
having
to
rush
downtown
was
kind
of
a
bonus,
but
you
know
I'm
amenable
to
whatever
I
haven't
done,
an
in-person
meeting
with
you
all
either.
So
you
know
I'll
trust.
Scott
on
this.
B
I
I
mean
I
can
go.
I
could
go
up
anyway,
but
again
I
only
have
one
more
meeting
as
an
audit
committee
member
and
that
will
be
virtual
because
it's
part
of
the
it's
the
joint
meeting,
so
I
mean
I
feel
kind
of
funny.
I
don't
want
to
sway
it
one
way
or
the
other,
because
it's
not
really
my
so
I
want
you
to
decide
and
whatever
you
two
decide,
I
will
go
with
you.
A
Well,
andrew,
if
you,
if
you'd
like
to
stay
with
the
remote,
we
can
do
a
remote
for
one
more
year
and
and
then
after
that
I
would.
I
would
assume
that
it
would
be
up
for
another
vote
to
go
to
go
live.
I
think
there
are
some
advantages
of
being
remote
for
sure
it
does,
especially
in
today's
environment.
If
we
didn't,
if
we,
if
we
didn't,
have
it
being
remote,
possibly
you
wouldn't
been
there.
B
Since
you
know,
we
really
require
that
you
be
a
cpa
or
an
ex-cpa,
or
I
don't
know
something
I
mean
it's,
you
have
pretty
tough
requirements
to
be
a
member,
maybe
being
virtual
might
make
it
a
little
bit
easier
of
a
sell
with
getting
new
folks
on
I
mean
I
don't
know
I
don't
know.
B
Maybe
it's
not
a
good
sell,
but
I'm
just
wondering
you
know
just
given
the
given
the
nature
of
your
membership
requirements,
it
might
be
easier
to
get
new
members
if
you
just
if
you
allow
them
to
participate
virtually
that's
just
my
thought.
A
Well,
wonderful!
Well,
I
will
rescind
my
motion
and
open
the
the
group
up
to
a
a
a
motion
of
continuing
to
remove
to
meet
remotely
for
the
next
year.
A
Okay,
roll
call
gwen.
B
A
Andrew
hi,
scott,
I
unanimous,
I
think
the
next
thing
on
our
agenda
is
public
comment.
We
did
not
have
any
public
comment
via
the
the
audio
recordings
based
on
what
I
have
in
front
of
me
here
and
I
I
think
the
next
thing
would
be
adjournment
unless
there's
any
unique
business.
B
B
Perfect
question:
what
time's
the
meeting
on
november
15th
do
you
do
we
know
yet
I.
D
Think
give
me
just
a
second,
I
think.
D
Let
me,
and
I
think
I
think,
alicia
had
sent
out
an
invite
but
yeah
it's
from
1
to
2
30.,
perfect.