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From YouTube: June 27, 2017 Audit Committee
Description
Minneapolis Audit Committee Meeting
A
Good
morning,
I'm
now
going
to
call
to
order
this
meeting
of
the
Minneapolis
Audit
Committee
for
Tuesday
June
27th.
My
name
is
Lenny
Palmisano
and
I'm.
Chair
of
committee.
We
have
a
quorum
here,
so
we
can
conduct
the
audit
committees
business
with
me
today.
Our
committee
member
David
Fischer
vice
chair,
Scott,
Neal
council
member
John,
Quincy
Commissioner,
Liz,
walenski
and
council
member
Alondra
kana
will
be
joining
us
later.
So
please
let
the
record
reflect
that.
We
have
a
core
colleagues.
A
We
have
a
full
agenda
today
that
includes
completing
the
performance
review
process
for
our
internal
auditor,
receiving
the
office
of
odd
state
auditor
compliance
reports
as
well
as
updates
and
reports
from
our
internal
audit
department.
I
also
want
to
point
out
that
we
have
the
people
that
have
been
part
of
these
audits,
including
members
of
our
police
department
here
today.
So
thank
you
for
being
here.
May
I
have
a
motion
to
adopt
the
agenda
as
amended.
A
A
C
A
D
You
man,
pure
I,
concur
with
the
what
statement
has
written
I
wanted
to
emphasize
I've
mentioned
you
earlier
before
the
meeting
that
I
also
was
impressed
in
discussions
with
mr.
Tetzel
his
willingness
to
consider
and
help
with
the
staff
development
of
the
people
as
staff
helping
them
to
grow
in
their
positions
to
be
more
value
to
the
team,
as
well
as
to
the
city
of
Minneapolis
and
I
might
have
emphasized
that
bit
more
in
the
write-up,
but
I
think
it's
implied.
D
A
D
A
That
carries
a
clerk.
Could
I
ask
you
to
publish
this
summary
and
make
it
public
information.
Thank
you
item
number
four,
with
that.
We'll
move
to
a
report
from
the
office
of
the
Minnesota
State
Auditor,
with
the
management
and
compliance
reports
here
to
present
those
findings
today
is
Miss
Stephanie
Erickson.
Thank
you
for
being
here.
Thank.
E
You
to
your
Palmisano
I'm
good
morning,
chair
Palmisano
members
of
the
audit
committee.
My
name
is
Stephanie
Erickson
and
I'm
with
the
state
auditor's
office
I'm
here
to
present
the
results
of
our
audits,
but
first
I'd
like
to
thank
finance
management
and
the
staff
of
the
finance
department
for
their
cooperation
in
assistance.
During
our
audit.
E
We
issued
our
opinion
on
the
cities
in
the
park
board
financial
statements
and
issued
our
management
and
compliance
reports
for
the
city,
the
Municipal
Building
Commission
in
the
Park
Board.
You
should
have
received
those
yesterday
I
believe
we
performed
our
audit
in
accordance
with
auditing
standards
generally
accepted
in
the
United
States
we
perform
according
to
government
auditing
standards
and
also
into
performance
with
uniform
guidance.
Our
opinions
on
the
financial
statements
for
both
the
city
and
the
per
court
were
dated
June
8
2017
and
are
included
in
the
respective
entities
financial
report.
E
Our
pians
for
both
the
city
in
the
park
board,
were
unmodified,
which
is
a
clean
opinion
and
the
best
that
can
be
issued.
This
means
that
the
financial
statements
are
fairly
presented
and
conformed
with
applicable
accounting
standards.
We
also
audited
the
city
and
the
per
courts
federal
awards
and
have
issued
our
opinion
on
compliance
for
the
federal
programs
that
we
audited.
Our
opinion
on
each
of
the
city's
major
federal
award
programs
was
unmodified.
C
E
Findings
that
we
come
across
related
to
internal
control,
compliance,
Minnesota,
legal
compliance,
federal
program,
internal
controlling
/,
compliance
and
federal
program,
complaints
were
discussed
with
the
respective
management
and
staff
and,
at
the
end
of
our
audits,
we
discuss
these
written
findings
in
detail
for
each
of
those
respective
entities
for
both
management
and
governance,
and
those
are
the
findings
that
were
included
in
our
report.
Our
management
and
compliance
report
this
year
contains
two
new
documents
required
by
uniform
guidance.
E
Those
are
the
summary
schedules
prior
audit
findings
in
the
corrective
action
plan,
both
of
which
are
provided
by
management.
The
summary
scheduled
prior
audit
findings
list
the
findings
that
were
reported
in
last
year's
management
and
compliance
report
and
provides
the
status
of
each
finding
whether
it's
fully
corrected
partially
corrected
or
not
corrected.
The
other
no
scheduled.
The
corrective
action
plan
is
management's
plan
for
resolving
or
current
year
findings,
and
these
were
previously
included
in
our
schedule
of
findings
in
question
cost
in
our
2016
management
and
compliance
report
for
the
city,
we
reported
four
findings.
E
Two
of
those
were
new
findings
and
two
of
those
were
from
the
prior
year
and
we
did
resolve
four
findings
from
our
prior
audits.
One
important
item
to
note
is
that
none
of
the
current
findings
are
classified
as
material
weaknesses.
Before
that
we
were
reported,
we're
significant
deficiencies,
which
means
that
they
were
just
important
enough
to
bring
to
the
attention
of
governance.
E
Our
schedule
assigning
is
in
question
costs
includes
it
fault
the
following
about
each
finding.
We
include
criteria
which
is
the
basis
for
what
we
measure
our
finding
against
the
condition.
What
the
issue
is
context
which
provides
additional
information
and
some
perspective
on
it,
the
effect
what
the
condition
has
led
to
the
cause
which
is
reviewed
with
management
and
then
our
recommendation
of
how
to
improve
the
issue.
Our
two
new
findings
that
we
reported
relate
to
policies
and
procedures.
One
was
for
internal
controls
over
financial
reporting
and
one
related
to
procurement
with
federal
awards.
E
E
The
city
has
provided
its
corrective
action
plan
for
the
findings
reported
and,
as
with
all
current
year,
findings,
we
will
review
them
again
at
the
start
of
our
next
year's
audit
and
management
will
be
required
to
submit
another
summary
schedule.
Prior
audit
findings,
with
their
status
provided
Miss.
A
E
The
current
audit
findings
relating
to
the
internal
control
policies,
documentation
or
written
policies
and
procedures.
We
did
designed
through
our
audit
that
there
were
significant
internal
controls
that
had
not
been
updated
to
reflect
changes
that
have
not
where
that
had
been
made
over
the
past
few
years.
So
there
are
some
changes
in
systems.
There
are
some
changes
in
service
providers
and
changes
in
different
regulations
and
those
internal
control
policies
have
not
always
been
updated
to
reflect
those
so.
A
E
They're,
written
policies
and
procedures
would
be
the
written
internal
controls,
got
it
and
then
the
other
one.
For
this
year,
the
uniform
guidance,
written
procurement
policies
and
procedures.
Uniform
guidance
is
the
federal
requirements
for
federal
awards
and
their
specific
requirements
that
have
to
be
included
in
an
entity's
procurement
policy
or
documents,
and
we
went
through
and
reviewed
the
city's
procurement
policies
and
procedures,
and
there
were
certain
elements
of
that
written
or
the
uniform
guidance
that
were
not
included
in
their
policy.
A
Miss
Erickson
for
for
the
past
findings
that
now
say
resolved.
Can
you
explain
how
your
office
got
comfortable
with
with
the
fact
that
these
issues
are
now
resolved?
Like
perhaps
weather
controls
were
improved,
or
did
you
just
not
find
an
error
this
time
and
you're
sampling
or
how
does
that
get
tested?.
E
A
E
Depends
on
the
finding
for
the
identification
of
federal
Awards,
we
would
look
at
what
the
city
reported
on
their
schedule
of
expenditures
of
federal
awards.
We
compare
that
from
the
beginning.
To
the
end,
we
look
at
additional
information
that
we
would
have
obtained
during
our
audit
of
the
federal
award
program,
the
expenditures
that
the
city
provided
and
compared
to
see
if
we
had
if
we
found
any
additional
amounts
that
needed
to
be
included
that
weren't,
if
there
were,
then
we
would
have
an
identification
of
federal
awards
from
issue.
A
A
E
And
we
did
issue
our
management,
a
compliance
report
for
the
port
yesterday
as
well.
We
did
have
two
findings
for
the
park
board
that
we
reported.
One
was
relating
to
audit
adjustments
and
the
other
was
relating
to
the
federal
program
that
we
audited
the
disaster
grant
public
assistance,
presidentially,
declared
disasters
related
to
cash
management
and
reporting.
We
did
resolve
three
findings
from
last
year,
one
relating
to
application
access,
one
relating
to
the
federal
program
relating
to
special
tests
and
provisions,
and
then
we
also
were
able
to
resolve
the
prompt
team
and
invoices
finding.
A
C
B
B
As
on
our
2017
audit
plan,
we
plant
a
property
and
evidence
room
audit
to
give
a
little
background.
I'm
sure
everyone
is
informally
aware
of
what
property
and
evidence
rules
do,
but
they
maintain
it
ensure
the
integrity
of
items
needed
as
evidence
in
the
judicial
process
and
reunite
owners
with
property.
That's
rightfully
theirs.
They
also
hold
items
and
secure
locations
with
additional
security
for
high-value
items
such
as
narcotics,
firearms
and
cash,
and.
C
B
To
make
a
couple
notes
about
scoping
this,
there
have
been
some
audits
of
the
property
room
in
the
past,
and
so
we
scoped
out
some
pieces
that
were
related
to
physical
space,
adherence
to
the
I,
a
PE
standards.
It
wasn't,
it
didn't
make
sense
just
to
reiterate
those
points
that
haven't
been
addressed.
They're
still
in
the
same
location,
it
looks
like
the
property
in
evidence.
Room
is
scheduled
to
move
in
about
a
year
or
so
to
a
new
location.
B
These
findings
are
are
probably
on
a
lower
scale
of
risk,
and
you
would
see
in
other
audits,
there's
nothing
we
found
in
here.
It's
high
risk
that
stop
everything
fixes
right
away
if
there
were
other
findings
like
that,
the
stuff
that
you
would
see
here
today,
except
for
access,
would
probably
not
even
be
in
the
report
but
to
be
fair
to
take
Kirsten.
Most
of
this
is
really
just
opportunities
for
improvement:
the
first
finding
it's
around
missing
items,
so
we
sampled
and
tested
a
hundred
and
thirteen
items
expected
to
be
in
inventory
3.
B
We
could
not
find
one
was
found
shortly
thereafter
that
was
a
firearm,
so
there
elated
about
item
was
found.
The
other
two
were
a
bicycle
and
a
bank
check
from
the
90s
the
fact
that
they
weren't
there
is
probably
positive,
I
think
if
those
items
were
there,
the
finding
would
be
that
these
should
have
been
disclosed
a
long
time
ago.
So
we
agree
with
with
Kirsten
this
conclusion
that
this
is
probably
a
record
thing
that
their
paper
documents
or
the
system
just
didn't
reflect.
What
the
disposition
that
occurred
probably
a
long
time
ago.
B
A
B
A
good
question:
we
we
benchmarked
with
some
other
property
and
evidence
room
audits,
and
we
found
some
that
add
up
to
20
to
30
percent
of
items
that
couldn't
be
located,
and
so
we
were
kind
of
excited
and
thought.
This
is
going
to
be
a
really
juicy
audit,
but
we're
a
little
disappointed
that
we
didn't
find
some
sort
of
glaring
gaps
in
their
processes.
So
I'm
sure,
there's
some
that
that
worked
really
well
and
her
near
perfection
and
I
would
say
were
two
items
from
the
90s
that
were
very
likely
disposed
of.
D
B
Madam
chair,
mr.
Fisher,
we
pulled
all
of
the
data
electronic
data
that
the
property
and
evidence
room
had
and
I
think
that
was
over
four
million
items.
I'm
right,
probably
some
of
those
have
been
disposed.
It
might
be
a
better
question
for
Kirsten
get
an
even
point
how
many
individual
items,
but
there's
a
lot
with
a
lot.
B
Finding
number
2
is
around
data
entries
in
capers,
so
capers
is
the
police
records
management
system,
so
the
property
and
evidence
room
will
have
a
paper
copy
of
all
of
the
inventory
items
that
they
get
in
and
then
there
will
be
a
entry
into
the
caper
system,
an
electronic
entry
that
that
it
intended
to
match
the
paper
entry.
We
found
a
couple
instances
where
there
were
discrepancies
in
this
electronic
system
in
that
paper,
copies
that
was
4
out
of
the
117.
A
D
B
We
broke
the
population
down
by
the
inventory
type,
so
we
were
able
to
break
out
firearms
or
the
breakout,
narcotics,
they're,
able
to
break
out
items
that
were
held
for
evidentiary
purposes
and
so
things
that
were
low-risk
like
clothing
or
backpacks.
We
didn't
focus
as
much
on.
We
did
sample
from
that
other
category
that
we
built
all
of
those
into,
but
we
tried
to
focus
on
those
high-risk
areas,
things
that
potentially
tend
to
go
missing
because
they're
valuable
outside
of
the
operating
evidence,
room.
D
B
A
B
Part
of
it
might
be
just
the
amount
of
time
and
coordination
it
takes
for
the
prosecutors
to
work
with
the
property
in
evidence
room
to
go
through
all
those
items
that
come
in
to
say.
We
can
really
sad.
We
don't
need
that
hold
on
to
that
for
a
little
bit,
we'll
get
back
to
you,
so
it'll,
just
take
a
little
bit
more
coordination
between
the
two
or
or
just
Lee
has
already
given
to
property
and
evidence
to
deal
with
it
in
a
timely
manner.
B
A
B
A
D
B
Yes,
I
think
some
of
it
is
probably
money
that
came
from
illegal
means
that
it's
forfeited,
some
of
it
is
if
someone
was
arrested
and
they
had
money
on
them
get
going.
So
somebody
should
rightfully
go
back
to
the
person,
even
if
they've
been
incarcerated,
because
it
doesn't
have
anything
to
do
with,
but
the
reason
that
they
came
into
the
evidence
room.
Some
of
it
might
just
be
money
that
was
found
somewhere,
that
a
citizen
with
a
high
level
of
integrity
brought
to
the
police
department,
such
as.
D
B
Madam
chair
mr.
Fisher,
it's
deposited
to
the
bank
and
then
for
forfeited
money
in
the
past.
It's
gone,
I
think
the
police
pension
murkily,
not
a
pension
account
that
was
geared
towards
the
police
department,
I'm,
not
mistaken
Kamel
that
stopped,
and
so
now
it's
in
limbo,
I
think
the
city
is
working
on
figuring
out
where
that
forfeited
money
should
go
going
forward
right.
D
B
G
Besides
the
city
of
Minneapolis,
for
example,
Hennepin
County
Attorney's
Office
might
need
something
at
some
times
there
be
retained
for
federal
purposes
as
well,
so
we
don't
have
full
ownership
of
all
this
kind
of
stuff
so
whose
account
does
it
go
into
if
it's
needed
verb,
different
purpose,
but
also
the
disposition
of
the
properties,
its
other
other
jurisdictions
are
involved
in
that
decision.
At
some
point,
so
I
thought
it
was
just
worth
pointing
out.
Yes,.
B
B
The
second
part
of
finding
number
four
was
the
retention
period
for
paper.
Pythons
was
not
in
line
with
the
city's
retention
schedule
and
currently,
what
happens
in
the
evidence
room
is
when
they
dispose
of
something
or
destroy
something.
They
also
destroy.
That
paper
form
because
I
know
is
no
longer
here,
so
we
don't
need
the
paper
form,
but
semantically.
B
The
way
that
our
records
retention
works
is
that
you
need
to
keep
that
piece
of
paper
for
six
years
after
it
was
last
active
and
it
would
have
been
less
active
when
you've
destroyed
it
so
either
they
need
to
keep
the
forms
for
longer
or
they
can
simply
change
their
record
retention.
We
spoke
with
the
City
Clerk's
office,
the
records
management
division
and
they
noted
that
it
could
be
dealt
with
either
way.
B
B
Kirstin
does
keep
a
key
log
herself,
which
is
above
and
beyond
what
we've
seen
in
other
departments,
but
this
is
probably
one
of
the
most
high-risk
locations
that
we've
looked
at
so
there's
there
are
processes
there
and
it's
not
ignored
it's
just
that
there
are
other
systems
and
people
in
the
city
involved
in
terminating
access
that
would
keep
running
into
this
issue.
So
this
finding
was
geared
both
towards
the
property
in
evidence,
room
to
the
city
coordinators
office,.
H
Mr.
Tuttle,
just
going
back
to
that
point,
you
just
made
about
the
access
issue
we've
discussed
previously,
just
to
clarify
when
you
talk
about
keys
and
badges,
are
we're
talking
about
physical
keys,
metal
keys,
not
not
key
cards
or
key
codes
or
key
right
and
in
terms
of
badges.
Are
you
talking
about
actual
badges
again?
Is
it
a
some
kind
of
plastic
key
card
or,
and
the.
I
H
B
J
F
B
Madam
chair,
mr.
Malinsky,
we
do
need
to
figure
out
how
to
communicate.
Also
the
U
of
M
police
or
the
University
Police
use
the
property
heavens
room
as
well
and
I.
Don't
think
we
have
the
same
HR
and
payroll
shared
functionality
there.
So
there
are
some
unique
circumstances
here
with
the
property
and
evidence
room
now
for
most
of
those
police
officers.
It
is
access
into
the
room
where
they
could
drop
stuff
off
or
leave
things
in
lockers
overnight.
So
it's
not
them
wondering
around
and
in
the
firearms
vaults
or
something
it
means
they
are.
A
B
A
You
are
there
other
questions
from.
Are
you?
Is
this
the
last
finding
I
have
a
question
in
the
mr.
Fisher
in
regards
to
all
of
the
items
that
we
recognize
her
in
property
and
evidence.
We
have
talked
a
lot
about
cash,
but
one
important
responsibility
we
hold
as
a
city
is
to
return
these
to
their
owners
as
appropriate
and
after
investigation
and
after
you
know,
a
due
amount
of
process
and
probably
paperwork.
Is
that
something
that
was
part
of
this
audit
and
if
so,
what
is
your
sense?
Is
that
going
smoothly?
D
D
Criticism
for
the
handling
of
evidence,
including
evidence
that
I
think
was
soaked
in
some
rain,
falls
in
the
basement,
which
is
probably
why
the
move
is
timely.
But
I
want
to
say
that
I
am
very
impressed
with
the
audit
findings
here
that
this
has
been
significantly
improved
from
those
days
and
I.
Think
I,
probably
talking
20
years
ago
now,
but
I'm
very
impressed
with
the
volume
of
items
that
are
under
inventory
here
and
your
findings.
I
find
it
a
very
impressive
undertaking
by
the
department
chair.
B
K
Good
after
good
morning,
madam
chair
and
committee,
my
name
is
Mary
Dunning
I'm,
the
interim
controller
for
the
city
of
Minneapolis
and
I
just
wanted
to
let
you
know
that,
as
regarding
the
unclaimed
property
in
especially
cash
and
the
proceeds
of
auctioned
items,
we
are
bringing
forward
a
an
ordinance
to
council
on
Friday
to
clear
up
where,
where
the
money
can
can
be
deposited
for
the
city's
use,
just
one
bring
it
to
your
attention.
Terrific.
F
Thank
you,
madam
chair
I,
noticed
in
here
that
we've
got
some
time
between
when
we're
going
to
move
to
the
new
location,
and
some
of
the
paperwork
was
said
that
we
would
need
to
work
with
the
business
office
in
order
to
fix
some
of
it.
Is
there
a
plan
or
a
work
plan
where
those
will
kind
of
coincide
so
that
when
they
are
in
the
new
facility,
the
paperwork
piece
of
it
and
the
tracking
is
also
up
and
ready?
At
the
same
time,
and.
B
Management
systems
has
a
property
in
evidence
modules,
so
if
that
goes
as
planned,
such
I
think
that
implementation
is
scheduled
for
after
the
Super
Bowl
so
next
spring,
and
the
latest
update
I
got
on
on
the
new
location
was
next
summer,
potentially
so
those
I
think
a
lot
of
stuff
should
really
fall
in
line
with
their
new
location
in
the
new
system
and
some
of
the
enhancements
that
that's
the
property
and
evidence
room
have
been
waiting
to
make
because
of
these
two
constraints.
That
would
say
that
they
have
okay.
Thank
you.
A
C
Chair
and
committee,
thank
you
very
much
number
one
I
just
want
to
acknowledge
that
what's
been
said
about
our
appreciation
of
the
thoroughness
of
this
audit
is
accurate.
I've
been
here
running
the
evidence
unit
for
17
years
and
I've
gone
through
a
number
of
audits,
and
this
was
timely.
It
was
efficient.
It
was
very,
it
was
just
very
well
done
and
so
I'm
appreciative
of
the
audit
staff
for
having
done
that
and
I
just
want
that
publicly
acknowledged.
As
far
as
the
concern
about
paper
records,
we
are
on
a
computerized
paper
system
right
now.
C
The
new
records
management
system
that
is
being
implemented
by
the
police
department
has
a
component
that
is
just
for
property
and
evidence,
and
the
goal
is
to
be
as
paperless
as
practical
I
don't
want
to
say
that
will
be
100%
paperless,
because
I
don't
believe,
that's
ever
possible.
However,
we
will
have
a
majority
electronic
system,
and
so
that
should
help
with
the
documentation.
It
should
help
with
the
disposition
of
property
and
evidence
and
should
help
with
a
variety
of
concerns
that
were
pointed
out
in
this
light.
I
I
hope
that
address
the
question.
A
To
prefer
there
any
other
thoughts
from
this
hammer
group.
Thank
you
for
being
part
of
this.
This
has
been
an
illuminating
look
at
our
property
and
evidence
room,
and
it's
good
to
hear
that
it
seems
that
we're
holding
things
securely
documenting
everything
properly
in
returning
property
as
appropriate
to
the
parties
involved.
So
thanks
so
much
for
being
here.
Thank
you
very
much.
C
A
Great
before
mr.
Vasilyev
comes
up,
I
just
wanted
to
say
thank
you
good
work.
I
also
saw
some
agreement,
some
nodding
from
our
city
coordinator
in
the
back
of
the
room
about
the
item.
That
is
a
follow
up
for
the
coordinators
office.
So
let
me
please
move
the
property
and
evidence
unit
audit
from
director
Tetzel
here
at
this
time,
may
I
have
a
motion
to
receive
file
and
publish
this
report.
F
A
J
J
It's
part
of
what
the
workers
compensation
process
or
the
workers
compensation
unit
does
the
workers
compensation
unit
is
a
part
of
the
risk
management
claims,
division
which
is
under
the
city's
plants
and
property
services
department.
The
workers
compensation
unit
handles
all
aspects
of
a
claim
when
a
city
employee
is
injured,
so
they
take
in
those
first
reports
of
injuries.
They
look
at
claims
to
make
sure
that
whether
or
not
the
city
is
responsible
under
its
policies
and
under
workers,
compensation
regulations
for
those
expenditures.
J
They
also
provide
support
to
City
Attorney's
office
when
a
claim
may
be
goes
through
some
legal
activity
because
they
might
be
disputes
and
they
also
share
information
with
other
departments
and
with
safety
staff,
so
that
we
can
hopefully
find
patterns
and
injuries
and
try
and
address
the
causes
of
why
employees
get
injured
rather
than
just
paying
for
claims.
When
an
injury
occurs.
J
This
audit
scope
focused
on
the
workers
compensation
it's
overall
process.
We
didn't
get
into
whether
a
specific
claims
was
up
correctly
approved
or
not
correctly
approved.
We
didn't
feel
we
had
the
appropriate
expertise
to
look
at
medical
documents
and
say
whether
or
not
something
was
accurate,
but
because
we
were
focusing
on
the
overall
process
rather
than
individual
claim.
We
didn't
go
out
and
take
those
up
workers,
comp
classes
or
bring
in
outside
resource
to
actually
evaluate
those
individual
claims.
H
Priscilla,
just
before
we
get
too
far
into
the
audit
itself,
I'm
wondering
if
you
can
answer
just
a
couple
questions
about
how
the
the
work
comp
function
is
organized
within
the
budget,
because
I
think
it'll
make
a
difference
later.
When
I
ask
you
questions
about
the
finance
piece
of
it.
Is
it
organized
as
an
internal
service
fund?
Is
it
it
has
a
standalone
component
to
it
financially
sure
that.
J
Madam
chair,
mr.
Neil,
the
the
city
is
self-insured,
so
we
have
a
bank
account
with
a
certain
amount
of
money
that,
when
an
employee's
injured
and
the
injuries
compensable
claim,
the
city
pays
for
that
claim
out
of
this
pool
of
money
in
terms
of
budgeting
it,
the
expenditures
of
claims
and
some
reimbursements
related
to
claims
are
done
within
for
workers
comp
within
the
risk
management
group
within
property
and
finance.
For
some
of
the
claims,
the
city
also,
in
addition
to
being
self-insured,
it
has
purchased
a
reinsurance
policy.
J
So
if
a
specific
claim
becomes
extremely
expensive,
as
some
injuries
can
at
a
certain
threshold,
the
see
actually
is
able
to
request
and
get
reimbursements
under
that
reinsurance
policy.
So
there's
a
maximum
exposure
limit
that
the
city
has
for
certain
claims,
and
so
those
reimbursements
are
budgeted
in
other
revenues
bucket
and
then
the
claims.
B
J
J
So
for
this
audit
we
ended
up
with
three
findings
and
some
associated
recommendations.
The
first
finding
is
on
the
workers
compensation
budget
when
scoping
is
audit
and
reviewing
key
departments
need
drivers
and
how
they
measure
their
success.
One,
a
recurring
theme
has
been
that
they
have
a
budget
target
for
their
expenditures
and
they
know
they
are
doing
well
when
their
expenses
are
for
claims
are
in
line
with
their
predictions
and
their
budgets.
J
So
if
we
pay
excessively
we'll
be
over
budget,
if
we
are
denying
too
many
claims,
we
might
be
under
budget,
we
might
have
some
lawsuit
expenditures
as
a
result.
That
budget
to
actual
comparison
was
a
key
driver,
and
we
also
in
conversations
noted
that
the
claims
expenditures
had
been
experiencing
a
sizable
gap
of
several
million
dollars
for
multiple
years,
suggesting
that
we've
been
overpaying
versus
what
we
where
we
should
have
been
for
claims
related
expenditures,
because
this
was
such
a
key
area.
J
J
J
So
when
we
conduct
our
budgeting
and
actual
results
in
this
picture,
I'm
representing
the
expenses
and
reimbursements
kind
of
in
rectangles,
with
claims
going
from
2016
back
in
the
past,
so
each
year
we'll
make
payments
for
claims,
and
some
of
those
payments
are
for
an
event
that
occurred
last
year
or
two
years
ago
or
in
some
permanent
disability
cases
going
back
to
the
60s.
So
when
we're
looking
at
this,
this
representation
helps
understand
how
we
were
budgeting
so
for
doing
that
budget.
To
actual
comparison.
J
The
workers
compensation
group
took
that
entire
bucket
of
all
the
expenses
in
a
given
year
for
every
single
claim,
whether
it
happened
this
year
last
year
in
the
60s
and
used
as
actual
figure,
which
is
what
we'd
expect.
We
want
to
take
the
total
expenditures
for
a
given
year
and
use
that
as
our
actual
results.
J
That
was
our
first
issue
that
we
noted
in
terms
of
how
that
budget
was
being
developed
and
why
we
were
seeing
a
gap
between
our
actual
to
those
budget
results
as
price
analysis.
We
also
noted
that
the
actuarial
assessment
didn't
actually
consider
all
the
expenditures
going
back
to
the
earliest
claim
year.
The
report
only
looked
at
expenditures
from
95
to
present
and
still
did
the
netting
and
created
a
estimate
for
how
much
we
pay
out,
based
on
just
those
two
buckets
that
are
highlighted
here
on
the
screen:
that's
reasonable
with
some
assumptions.
J
So
just
kind
of
splitting
this
out
a
little
bit
easier
to
see
when
we
were
doing
the
budget
to
actual
comparison
on
the
Left,
we're
grabbing
all
the
expenses
for
a
claim
that
happened
in
61
that
we
paid
this
year
all
the
way
through
the
current
year's
claims
that
we
paid
for
this
year.
But
we
were
comparing
that
to
an
estimate
of
just
to
the
expenses
for
claims,
495
onward,
a
reimbursable
piece
so
where
we
were
comparing
completely
different
numbers,
when
we
were
trying
to
see
whether
our
actual
results
were
on
target,
we.
J
So
for
this
example
and
for
the
walkthrough
in
the
report
we
use
2016.
That
was
the
most
recent
year
that
was
complete
for
our
analysis
when
we're
trying
to
figure
out
the
magnitude
of
the
impact.
So
we
were
seeing
nine
point,
four
actual
expenditures
for
2016
when
the
actuary
based
figure
that
we
use
in
our
budget
was
a
six
point,
eight
million.
J
So
we
were
ending
up
30
38%
over-budget,
just
because
we
were
not
really
looking
at
the
same
figures
to
try
assess
the
impact
rather
than
redoing
the
actuarial
assessment
and
prediction
and
adding
in
additional
pieces,
we
use
their
actual
results
and
try
to
get
a
number
that
should
represent
the
same
figure
that
in
the
budget
just
to
get
a
sense
of
the
magnitude
of
a
cop
big
of
a
deal.
This
is
so
when
we
looked
at
it,
we
took
our
all
of
our
expenditures
from
61
to
2016.
J
We
subtracted
out
the
piece
of
expenses
from
61
to
94,
because
the
actuarial
report
did
not
include
that
element
in
their
budget
prediction.
We
then
subtracted
out
the
reimbursements
from
95
to
61,
because
the
actuarial
report
subtracted
out
that
piece.
So
when
we
actually
looked
at
that
more
comparable
figure
using
our
actual
results
to
what
the
budget
was
supposed
to
be,
we
ended
up
with
a
much
smaller
gap
of
only
about
six
percent,
four
hundred
thousand
versus
2.6
million.
So
we
going
through
all
this.
J
D
Thank
you,
madam
chair.
First
of
all,
most
Celia
thanks
for
the
graph,
makes
a
pretty
clear
and
a
clear
path
to
understanding
the
issue.
You're,
recommending
that
the
budgeting
process
take
account
up,
forthe
future
going
forward,
take
account
of
expenditure
and
then
exclude
reimbursements,
but
isn't
the
city's
actual
budget?
J
J
J
We
were
capturing
the
full
amount
of
reimbursements
from
61
to
present
in
the
reversing
piece,
and
then
a
portion
of
it
was
effectively
being
double
counted
in
the
budget
for
the
expenditures,
because
we
were
subtracting
it
out
before
getting
to
that
and
it's
your
budget.
So
it's
more
of
a
make
sure
they're
in
the
right
buckets
recommendation
rather
than
a
don't
budget
for.
D
A
J
The
as
we
discussed
this
in
the
beginning,
the
forth
before
we
had
a
sense
of
the
actuarial,
the
detailed
actuarial
review
it
sounded
like
the
expectation
was.
We
were
just
paying
out
too
much
that
we
had
this
state
here
of
where
we
should
be
and
because
we're
over
and
because
the
state
represents
how
much
we
are
paying
claims
if
we're
over.
Then
that
means
that
we
paid
too
much
I.
J
H
Triploids,
so
going
back
to
the
question
I
asked
before
about
how
this
operates
as
an
internal
service
fund
it
it's
not
unusual,
whether
it's
self-funded
or
whether
you
buy
work
comp
insurance
on
a
on
a
public
or
a
private
market,
to
miss
the
the
mark
and
have
operating
deficits
from
year
to
year,
but
it
what's
the
status
of
the
fund
itself
is
it?
Is
it
in
a
cash
deficit
condition
right
now?
Is
it
run
operating
deficits
so
many
years
in
a
row
that
it's
essentially
in
a
deficit
itself
or
where
do
we
stand
there?.
J
Man
chair
mr.
Neil,
we
didn't
dig
in
very
close
it
in
to
the
level
of
funding
I
believe
since
we
were,
since
we
were
funding
based
on
how
much
so
there
was
a
separate
figure
that
was
put
in
from
the
actual
better.
A
report
provides
multiple
days.
One
of
them
is
an
estimate
of
how
much
cash
is
going
to
go
out.
J
J
K
K
J
So
our
second
of
three
findings
relates
to
the
staffing.
So
that's
a
part
of
reviewing
how
the
workers
compensation
process
functions.
We
looked
at
whether
there
were
how
the
resources
were
determined
or
what
is
needed
to
be
able
to
accomplish
the
goals
of
the
unit.
We
know
that
the
workers
compensation
unit
currently
has
two
adjusters
one
support
staff
and
one
manager
in
2016.
There
were
three
adjusters,
there
was
a
retirement
and
there
was
a
temporary
external
contractor
filling
in
that
they
can
see
for
a
little
bit,
but
it's
currently
an
empty
slot.
J
Comp
adjuster
needs
versus
a
place
that
doesn't
have
a
police
department
or
a
fire
department
which
incurs
a
lot
of
injuries
and
because
we
were
seeing
such
inconsistent
benchmarks
for
what
staffing
should
be
and
could
be,
and
because
we
didn't
see
a
specific
assessment
for
our
workers
consultation
unit
as
to
what
is
actually
needed.
We
have
a
recommendation
finding
and
recommendation
here
that
some
sort
of
staffing
review
be
done
before
or
as
we
are
filling
in
this
current
vacancy.
J
We
also
noted
that
several
of
the
current
staff
are
not
in
immediate
timing
for
retirement,
but
could
be
retiring
within
five
or
ten
years,
and
that's
a
lot
of
knowledge
of
how
our
staff,
how
our
workers
compensation
functions
at
the
city.
What
departments
need
what
kind
of
resources
what
the
employment
contracts
are?
What
Minnesota
law
is
relating
to
compensation
claims?
So
we
noted
that
this
vacancy
currently
might
be
an
excellent
opportunity
to
do
succession
planning,
potentially
bringing
in
a
junior
staff
member
that
can
be
brought
up
on
claims
and
fill
in
a
more
senior
role.
J
Some
sort
of
consideration
for
what
they're
planning
be
considered
and
that
in
assessment
be
done
of
staffing
levels
and
staffing
needs
part
of
our
research.
We
spoke
with
the
group
that
provides
workers
compensation
for
the
League
of
Minnesota
cities
and
there
they
mentioned
that
it's
fairly
common
for
a
workers
compensation
function
to
get
an
external
review.
We've
had
some
reviews
from
the
reinsurance
group
looking
at
our
documentation,
but
we
haven't
really
had
an
external
review
looking
at.
Are
we
organized
and
set
up
that
we
were
supposed
to?
J
We
did
some
of
that,
but
we
again
don't
have
the
expertise
to
say
you
have
enough
people
to
handle
the
claims,
because
we
don't
have
the
best
sense
of
how
much
work
needs
to
go
into
a
claim
whether
we
should
be
researching
more
investigating
more
or
whether
we
should
be
approving
waste
your
claims
and
providing
more
opportunities
to
fight
legally
for
claims
that
might
not
be
valid.
So
we're.
J
J
Recently
last
year
in
2016
there
were
three
adjusters
and
one
retired.
There's
also
a
few
years
ago,
a
summer
adjustment,
some
workers,
comp
groups,
have
on
staff
or
on
contract
to
handle
and
assist
with
extremely
catastrophic
claims,
so
they
would
actually
go
with
an
individual
to
doctor's
appointment.
They
help
analyze
and
assess
the
proper
treatments
with
the
goal
of
getting
the
best
treatment
for
the
employee.
That
is
also
coverable
by
the
city.
There
was
such
a
resource
on
staff.
A
D
You
Man
care,
considering
let
the
budgeting
process
we
talked
about
last
Monday
finding
has
been
going
on
since
2009
you
indicated.
I
would
assume
that
the
staff
has
been
under
some
considerable
pressure
over
the
years,
for
always
being
over,
budget
may
be
accused
at
some
time.
Making
this
up
I
don't
know
but
may
be
accused
of
paying
out
too
many
frames
or
being
too
quickly
to
approve
claims.
I'm.
D
Assuming
that
your
recommendation
were
included
in
the
staffing
functional
review
that
might
take
place,
that
consideration
be
taken
of
what
the
actual
budget
issues
have
been
over
the
last
seven
or
eight
years
and
that
they
be
corrected
so
that
the
appropriate
staffing
level
can
be
determined
is
I.
Think
it's
probably
indicating
that
the
department
is
much
more
efficient
than
that
record,
where
last
seven
or
eight
years,
as
indicated,
that's
correct.
J
J
Because
if
the
employee
is
injured
and
is
due
treatment
under
workers,
compensation
regulations
and
employment
contracts,
we
should
be
paying
that
treatment
or
we're
exposing
ourselves
to
a
lawsuit.
So
I
don't
know
how
much
the
budget
will
do
other
than
a
change,
the
direction
being
provided
to
adjusters
in
terms
of
approving
expenses.
I
hope.
That's.
J
Our
last
finding
we
did
review
the
documentation
that
was
being
maintained
to
support
claims.
The
documentation
is
important
because
it
shows
that
we
followed
the
appropriate
process.
It
helps
protect
the
city
in
case,
there's
a
lawsuit
and
provide
a
record
of
what
we
did
and
why
the
choices
were
made.
It's
also
something
that
is
reviewed
as
part
of
the
reinsurance
policy
and
helps
us
get
reimbursements
for
those
catastrophic
claims
which
are
excessively
expensive.
We
did
notice
some
discrepancies
in
some
of
the
documentation
that
was
being
maintained
and
for
a
recommendation.
J
We
do
know
that
there
has
been
an
ongoing
process
to
review
claims
and
shore
up
the
level
of
documentation
that
is
in
place
right
now.
We
recommend
continuing
that
process
because
it
looks
like
it
has
improved
the
level
of
documentation.
We
would
also
recommend
considering
improving
that
review
process
with
some
key
reviews,
which
would
help
provide
the
adjusters
a
reason
to
discuss
their
Auckland
best
practices
in
terms
of
how
to
document
something
more
easily
or
more
efficiently.
J
It
can
also
give
them
the
opportunity
to
ensure
that
a
similar
claim
in
different
departments
handled
by
different
adjusters
has
a
similar
outcome.
If
they're
able
to
periodically
review
each
other's
work
and
and
have
that
expert
opinion
on
whether
or
not
they
would
have
made
the
same
call
on
a
certain
expense.
A
J
Madam
chair,
the
discrepancies
primarily
seemed
to
be
the
documents
weren't
there.
Yet
we
didn't
find
a
bill
that
was
paid
without
an
invoice.
It
was
more
along
the
lines,
the
certs
something
maybe
not
being
scanned
in
a
readily
available
yet
or
notes,
or
plans
for
resolving
a
claim
not
being
updated.
Yet
so
that's
that's
the
magnitude
of
the
discrepancies
for
the
adjusters
there's
a
lot
of
work
that
goes
into
managing
a
claim
from
getting
an
initial
injury
report
deciding
whether
or
not
the
city
is
liable
for
the
expenses
processing.
J
That
report
contacting
individuals
reviewing
bills
scanning
documentation,
reviewing
mail
setting
up
some
billing
working
on
return
to
work.
So
there's
there's
significant
number
of
steps
that
the
adjusters
currently
do
that
from
our
research
and
staffing
was
a
task
that,
in
some
cases,
jesters
did
or
in
some
cases
were
delegated
out
to
support
staff
and
the
adjusters
focused
just
on
looking
at
documentation
to
deciding
whether
or
not
was
okay,
even
to
the
point
of
the
initial
intake
of
a
claim
being
done
by
data
entry
individuals
rather
than
adjusters.
J
So,
there's
a
lot
of
efforts,
a
lot
of
work
that
our
adjusters
do
and
it's
possible
that
of
work.
Staffing
study
would
look
at
it
and
say:
here's
how
to
adjust
your
process
to
better
document
as
you're
going
along
or
it
might
say,
based
on
the
workloads,
we're
asking
you
to
do
to
people's
work
instead
of
the
single
person's
work.
F
Thank
You
chair
Alma's
on
mr.
basilia,
with
this
and
being
able
to
have
better
documentation
at
better
record-keeping.
Would
this
help
in
the
sharing
information
with
the
departments
to
improve
the
safety
and,
in
theory,
prevent
more
claims?
I
can
give
you
an
example
at
the
park
board
where
we
found
all
our
foresters
for
having
shoulder
injuries,
and
it
was
because
of
the
wood
chippers.
They
kept,
throwing
things
back
at
us
and
when
we
dropped
the
wood
chipping
process
with
our
new
internal
process
for
doing
the
trees
that
dropped
the
claims
considerably.
F
So
is
there
a
purpose
beyond
that,
so
that
not
only
will
you
have
better
better
keeping
going
forward
and
better
claims,
but
also
then
being
able
to
report
back
I
mean
we
have
Park,
believes
that
we
don't
have
a
fire
department,
so
I
mean.
Would
there
be
a
way
there
that
they'd
be
better
informed
to
maybe
change
training
or
policies
within
to
then
reduce
these
needs
for
claims
to
begin
with.
J
And
chair
Commissioner
whiskey,
there's
some
opportunity
there
I
think
I
think
the
biggest
opportunity
is
there's
a
software
system
that
was
put
in
place
two
or
three
years
ago
called
risk
master
that
is
working
to
manage
the
claims
and
that's
where
a
lot
of
the
current
documentation
and
notes
and
claims
plans
are
being
documented.
As
a
system
of
record,
we
definitely
noted
that
there
might
be
opportunities
to
expand
the
use
of
that
system,
whether
it
be
as
part
of
keeping
better
documentation
or
looking
at
work
efficiencies
and
how
things
should
be
staffed
better.
J
That
system
can
track
this
kind
of
these
kinds
of
data
point
and
be
more
easy
to
share
and
analyze
the
full
data
set
and
look
for
who's
had
shoulder
injuries.
Next
to
what
chippers,
for
example,
the
current
process
involves
more
of
a
manual
communication
from
the
adjusters
when
they
receive
a
more
catastrophic
claim
or
might
be
seeing
a
pattern
to
the
safety
personnel
saying
hey.
This
is
if
they
deal,
you
should
look
at
this
type
of
claim
or
a
we've
seen
a
number
of
folks
getting
shoulder
injuries.
A
A
E
A
B
B
So
in
our
report,
I
think
we
we
strive
for
a
very
succinct
way
to
message:
the
overall
theme
of
audit
and
so
on
the
cover
page
of
both
reports.
We
put
like
a
two
to
three
sentence:
blurb
so
that
if
someone
wasn't
interested
or
didn't
have
the
time
to
read
through
the
whole
report,
they
could
get
a
general
sense
and
then
determine
whether
or
not
they
were
compelled
to
move
forward.
So
continue
to
look
for
those.
B
The
next
is,
after
the
table
of
contents,
we're
putting
in
a
summary
of
the
findings
so
again
to
know
the
specific
issues
and
our
recommendations.
You
don't
need
to
drill
down
into
that
report,
we'll
play
around
a
little
bit
with
some
of
the
contents
here.
We've
also
moved
scope
and
objectives
to
the
end,
and
I
will
put
those
in
there
to
help
put
the
findings
into
context.
But
not
everyone
needs
that
context.
B
So
we're
really
trying
to
help
the
reader
most
effectively
use
our
reports
and
get
the
information
they
need
and
then
be
done
with
it.
Our
reports
I
think
rather
succinct,
but
we'll
continue
to
try
to
pull
extraneous
information
out
of
there
to
make
them
easier
for
you
go
to
to
digest,
but
to
make
them
more
universally
YouTube
to
read
and
get
through
so
continue
to
see.
I
I
I
I'll
touch
on
a
few
of
them,
so
here
we
are
with
the
internal
audit
reports
that
have
been
presented
over
the
past
few
years
and
I'm
a
fusee
so
dive
into
a
little
bit
further.
Some
of
the
due
dates
remain
the
same,
and
progress
is
being
made.
They
should
be
implemented.
The
remediation
should
be
implemented
if
some
of
the
due
dates
that
were
provided
if
there
are
any
times
where
the
due
dates
do
change,
we
will
provide
an
update
on
that
to
the
audit
committee
as
well.
I
A
couple
that
touch
on
would
be
the
construction
contract
review
from
2013.
There
was
one
remediation
that
is
still
open.
We
we
met
with
the
management
involved
with
the
construction
contract
with
you
finding.
There
are
new
procedure
policies
and
procedures
that
have
been
implemented
as
the
checklist
that
has
been
implemented
as
well,
and
we
want
to
intested
some
contracts
over
closeout
in
2016
and
yeah.
The
required
form
for
one
of
those
contracts
was
not
provided
to
us.
I
They
did
not
see
one
of
the
required
form,
so
we
have
not
been
able
to
close
out
the
remediation
that
is
related
to
the
construction
contract
review.
We
will
continue
to
meet
with
management
and
go
oversee
the
issue
as
it
relates
to
that,
and
hopefully
the
next
time
around.
We
cannot
validate
that
finding
that
another
one
to
look
at
it.
The
records
management,
audit
addendum,
there's
three
open
remediations.
Currently
two
of
those
were
according
to
management,
implemented
at
during
the
March
committee
meeting.
We
retested
those
this
time
around.
I
We
found
out
that
they
were
not
fully
implemented
them.
Give
you
a
little
information
regarding
them.
There's
a
workflow
procedure
that
HR
has
implemented
or
has
some
components
that
are
good
and
improvements
over
the
past.
It
does
relate
to
access
and
as
well
where
once
an
employee
is
off,
boarded
that
you
have
emails
are
sent
out
to
that
individual
supervisor
to
their
HR
generalist
and
to
a
few
other
people
on
property
services
is
not
included
in
that
workflow
and
it
could
help
out
with
the
access
termination
issue.
I
I
For
this
law,
the
HR
file,
maintenance
and
retention
on
it,
we
did
close
out
two
remediations.
Since
the
last
audit
committee
meeting,
there
were
three
other
remediations
that
they
told
us
were
implemented
over
the
past
few
months.
We've
met
with
them
and
wanted
information
that
we
could
then
validate
those
three
remediations.
We
did
to
receive
that
information
until
Friday
as
well
as
today,
and
we
have
not
had
time
to
validate
those
three
remediation.
I
So,
the
next
time
around,
when
we
near
the
next
Audit
Committee,
we
will
review
the
information
that
was
just
received
and
we
can
either
validate
that
or
what
the
audit
committee
know
where
information
is
additionally
needed
for
those
foudre
mediations
and
the
last
one
to
bring
to
your
attention
is
the
NPD
third
party
audit
on
this
was
presented
in
the
January
audit
committee
meeting
and
they
felt
like
there
were
two
items
that
were
implemented
at
the
March
committee
meeting
one.
We
want
to
ask
for
the
information
to
validate
those
two
remediations.
I
They
are
still
not
quite
completed
on
progress
is
being
made,
but
we
can
act
without
those
findings
sentence.
It
relates
to
a
new
contract
which
involves
the
RFP
process,
which
they
are
very
close
to
have
in
the
RFC
completed,
and
then
once
there's
a
contract
in
place
or
some
contract
language
that
needs
to
be
added
to
close
out
some
of
those
remediation
so
and
the
last
two.
We
do
have
separate
eyes
for
the
Park
and
Rec.
I
For
then
as
well
on
those
two
audits
that
are
out
there,
I
believe
there
will
be
some
more
whether
it
is
here.
Obviously,
in
the
future
than
two
and
our
progress
is
being
made
on
those,
there
was
nothing
else
do
this
time
around
and
so
for
the
so
the
next
Audit
Committee
meeting.
We
should
have
some
of
those
word
mediations
and
we've
had
some
kind
of
information
we
can
potentially
validate
and
close
out
those
remediation
soon
as
well.
I
A
C
B
It's
fun
miracle.
Yes,
I'll
update
you
on
our
progress
so
far
this
year,
you
know
about
the
property
and
evidence
and
workers
comp
audits,
because
they
were
presented
today
in
progress.
We
have
the
police,
records
management
system,
implementation,
I,
see
third
party
audits,
the
off
street
parking
audit
and
the
payroll
audit
that
are
underway
and
then
remaining
audits
on
the
plate.
B
The
first
one
is
the
third
party
audit
that
we've
been
talking
about
so
far
this
year
we've
decided
to
audit
meet
Minneapolis
they're
next,
in
line
the
City
Attorney's
Office
has
asked
us
to
do
an
audit
of
diversion
Solutions,
which
is
a
company
that
helps
people
with
suspend
a
driver's
license,
get
up
to
date
on
their
fines
and
get
their
licenses
renewed.
There
was
a
Star
Trek
article
there,
and
so
they
look
in
validation
on
whether
or
not
that
it's
working
as
effectively
as
we
think
it
is.
B
We
will
start
to
kick
off
readiness
assessment
for
the
body
cameras,
that's
a
biannual
requirement
through
the
legislation.
So
we
did
the
same
thing
for
life
is
plate
leader,
but
going
in
and
and
ensuring
that
there's
nothing
that
we
need
to
shore
up
or
drastically
improve
before
we
are
required
to
conduct
those
audits
and,
lastly,
automatic
license
plate
reader
audits
and
in
this
arrangement,
we're
working
with
the
Hennepin
County
to
its
audit,
each
other's
license,
plate
reader
programs
and
are
going
through
a
memorandum
of
understanding
now
so
that
will
flush
out
later
this
year.
So.
A
Thank
you.
This
is
a
an
aggressive
plan,
I'm
glad
you
feel
equipped
to
to
finish
this
and
my
apologies
that
your
this
wasn't
fully
done.
Your
updates
I
saw
this
slide
yesterday,
not
in
front
of
me
this
morning.
So
with
that
all
in
favor
of
receiving
the
auditors
update,
please
say:
aye
aye
opposed
that
motion
carries
so
now
we
have
completed
all
the
items
on
our
agenda
and
seeing
no
further
business
to
be
presented.
This
meeting
is
adjourned.