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From YouTube: October 21, 2019 Audit Committee
Description
Minneapolis Audit Committee Meeting
https://lims.minneapolismn.gov
A
Good
morning,
welcome
to
our
regularly
scheduled
meeting
of
our
Audit
Committee.
Today
is
October
21st
and
I'm
joined
here
by
my
colleagues,
councilmember
Schroeder,
Schrader,
sorry
and
were
Sami.
We
are
not
yet
a
quorum.
We
are
waiting
for
mr.
Fischer
who's
going
to
help
us
get
warm
today,
but
I
did
not
want
to
delay
because
I
know
that
we
have
and
we
are
joined
by
mr.
Fischer,
with
umbrella
in
hand
on
a
rainy
evening
welcome.
A
We
are
now
a
quorum
of
our
committee,
so
I
will
shift
and
and
just
do
our
normal
order
of
business
here
today.
First
I'll
move
that
we
adopt
the
agenda
in
front
of
you
and
that
we
also
accept
the
meeting
minutes
of
our
previous
meeting,
which
was
on
September
11th.
All
those
in
favor,
please
signify
by
saying
aye,
aye
opposed
that
carries
just
for
those
that
might
be
watching
or
watching
at
some
future
point
in
time.
A
We
typically
get
our
audit
committing
audit
committee
meeting
materials
Thursday
or
Friday
of
the
week
before,
and
we
have
to
to
look
at
them
and
review
them
so
that
we
can
get
right
into
our
business.
The
first
thing,
the
first
thing
that
we
have
on
our
agenda
too,
is
the
state
auditor
review
and
management
and
compliance
reports,
but
we
have
a
special
guest.
Today
we
have
auditor,
Blaha
and
I
just
wanted
to
give
the
floor
to
her
and
invite
her
to
say
a
few
words.
B
For
joining
us,
Thank,
You,
chair
and
members
of
the
City
Council,
this
is
really
exciting.
For
me,
it's
the
first
time
I've
had
a
chance
to
address
anything
in
this
room
in
this
or
in
this
building.
This
is
tremendous.
As
you
know,
I
was
elected
this
year,
so
I've
got
ten
months
under
my
belt,
so
naturally,
we've
got
pretty
much
everything
you
know
locked
down,
no
I
was
lucky
to
walk
into
a
group
that
was
very
functional
in
a
very,
very
professional
crowd.
B
I'm
excited
to
come
before
you
today
before
your
audit,
because
I
do
want
to
compliment
you
all
on
the
work
that
you're
doing
long
term
not
only
on
your
financial
audit,
but
also
your
internal
audit
process
had
a
chance
to
meet
with
members
of
your
team
and
hear
about
the
work
you're
doing
and
I
just
want
to
ask
you
to
continue
that
work.
I,
think
that
everything
you're
doing
both
internally
and
then
externally
is
is,
will
definitely
pay
big
benefits
for
you
again.
We
also
appreciate
how
easy
it
is
to
work
with
your
staff.
B
How
easy
it
is
to
get
information
from
your
staff
and
that's
that's
a
testament
to
the
good
day-to-day
work
that
you're
doing
and
we've
had
a
chance
to
speak.
We'll
keep
talking
about
some
opportunities
for
what
can
we
do
now
in
between
audits?
We
don't
want.
You
know
we
have
so
much
fun
together,
how
we
don't
want
to
let
that
end.
So
the
idea
of
where
can
we
work
together
next
to
take
what
we
learn
from
your
audit
and
then
turn
that
into
better
practices,
maybe
better
public
policy,
whatever
we're
seeing
from
these
results.
B
So
with
that
I
just
wanted
to
make
sure
I
had
a
chance
to
say
hello
to
you
all.
Thank
you
for
the
work
you're
doing
and
also
that
I'm
excited
for
the
work
we're
going
to
do
together.
Next,
with
that
I
think
it'd
be
good
to
go
to
the
person.
Who's
got
all
the
details.
The
part
you've
been
waiting
for
I'll
when
you're
ready
I
will
let
you
turn
that
over
to
mrs.
Erickson.
Thank.
B
A
The
item
before
you
is
the
state
auditor
management
compliance
reports.
We
have
the
city's
the
park
boards
and
the
MBC's
audit
and
compliance
reports
in
the
path
that
this
takes.
Now
that
it
is
finished
is
that
it
comes
through
us
and
then
it
goes
to
I
believe
Ways
and
Means
Committee,
then
and
council,
but
we
have
the
state
auditors
staff
here
to
to
give
us
a
short
presentation
about
it.
So
welcome
miss
Erickson.
Thank.
C
You
good
morning,
chair
Palmisano
and
members
of
the
audit
committee.
My
name
is
Stephanie
Erickson
I'm
with
the
state
auditor's
office
and
I'm
here
to
present
the
results
of
our
audits
for
the
city
of
Minneapolis,
the
Minneapolis
Park
and
Recreation
Board,
and
the
Municipal
Building
Commission.
But
first
I
want
to
thank
the
city
of
Minneapolis
finance
management
and
finance
management
staff
for
their
cooperation
and
assistance.
During
our
audit.
We
do
take
up
a
considerable
amount
of
time
during
our
audit,
where
we
ask
questions
and
ask
for
detailed
information
and
amongst
their
daily
duties.
C
They
do
manage
to
find
time
to
prepare
questions
for
us
or
answers
for
us
and
provide
information
to
us.
So
we
want
to
thank
them
for
their
cooperation.
We
audited
the
city
of
Minneapolis,
the
Municipal
Building
Commission
of
the
Minneapolis
Park
and
Recreation
Board
for
the
year
ended
December,
31st
2018.
C
C
Our
opinions
on
the
financial
statements
for
both
the
city
and
the
park
board
were
dated
June
24th
2019
and
are
included
in
the
respective
entities
annual
financial
reports.
Our
opinions
for
both
the
city
and
the
park
board
were
unmodified,
which
means
it's
a
clean
opinion
and
the
best
opinion
that
can
be
issued.
This
means
that
the
financial
statements
were
fairly
presented
and
conform
with
applicable
accounting
standards.
C
We
also
audited
the
city's
federal
awards
and
have
issued
our
opinion
on
compliance
for
the
federal
programs
that
we
audited
our
opinion
for
each
of
the
major
federal
programs
that
we
audited
was
unmodified,
and
this
means
that
the
city
has
complied
in
all
material
respects
with
the
compliance
requirements
that
were
directing
material
to
those
specific
programs
again
this
year.
The
park
boards
federal
expenditure
did
not
rise
to
the
threshold
that
required
a
single
audit
or
an
audit
of
the
federal
programs.
C
So
we
didn't
audit
any
federal
programs
for
the
Park
Board
and
their
federal
expenditures
are
included
on
the
city's
schedule
of
expenditures
of
federal
awards
throughout
our
audit.
Any
findings
related
to
internal
control,
compliance,
Minnesota,
legal
compliance
and
federal
program,
internal
control
or
compliance
were
discussed
with
respective
management
and
staff,
and,
at
the
end
of
our
audits,
we
issued
our
written.
C
We
discussed
our
written
findings,
those
that
were
included
in
our
report
in
detail
with
each
respective
entity
and
their
respective
management,
and/or
governance,
our
management
and
compliance
reports
for
the
city
and
the
park
board
include
a
corrective
action
plan
and
a
summary
schedule
of
prior
audit
findings.
Both
of
which
are
provided
by
the
respective
management
groups,
NBC's
report
only
included
a
corrective
action
plan,
as
they
had
no
prior
year.
C
Findings
that
we
needed
to
follow
up
on
the
corrective
action
plan
is
management's
plan
for
resolving
the
current
year,
findings
that
were
reported
and
is
provided
to
us
just
before
our
report
is
issued.
We
do
not
audit
the
corrective
action
plan,
but
we're
required
to
follow
up
on
those
findings
during
our
next
audit.
C
The
summary
schedule
of
prior
audit
findings-
that's
included
in
our
report,
lists
the
findings
that
were
reported
in
our
prior
year
report
and
then
provides
a
status
of
each
finding,
whether
it's
fully
corrected
partially
corrected
or
not
corrected
in
our
2018
management
and
compliance
report
for
the
city,
we
reported
three
findings.
Two
of
those
findings
related
to
the
same
issue,
however,
because
of
the
federal
programs
that
they
related
to,
they
were
reported
in
two
separate
sections.
C
One
of
the
findings
that
was
reported
was
four
major
programs
that
we
audited
this
year
and
it
was
reported
again
in
another
section
for
programs
that
we
didn't
audit
this
year,
but
we're
following
up
on
that.
Finding
from
the
previous
year,
and
then
we
had
one
finding
from
the
prior
year
that
we
also
reported
on
this
year,
we
were
able
to
again
resolve
three
findings
from
the
prior
year.
Audit
and
one
important
item
to
note
is
that
none
of
the
findings
for
the
city
were
classified
as
material
weaknesses.
They
reported
as
just
significant
deficiencies.
C
Our
schedule
of
findings
and
questions
costs
include
the
following
about
each
finding.
It
provides
the
criteria
which
is
this
standard
or
the
basis
for
which
we
measure
against
the
condition.
So
what
the
issue
is
the
context
which
provides
some
additional
information
and
relates
more
to
perspective,
the
effect
and
what
the
condition
that
we
found
what
it
has
led
to
or
could
lead
to
the
cause,
so
why
this
finding
exists,
and
we
always
review
that
with
management
and
then
our
recommendation
how
we
suggest
to
improve
the
issue.
C
C
Finding,
as
is
noted
in
the
report,
the
city
provided
its
corrective
action
plan
for
the
findings
reported
and
as
I
mentioned,
will
follow
up
on
that
in
the
next
audit
I
presented
the
results
of
our
perk
boards,
audit
to
the
park
board
on
October,
2nd
2019
and
our
management
and
compliance
report
for
the
park
board
included.
Three
findings
am
one
new
finding
and
two
repeated
from
the
prior
year.
C
D
C
A
There
aren't
any
others
great.
Thank
you
for
your
time.
Thank
you
with
that
we
will
move
to
receive
and
file
all
three
of
these
state
auditor
reports.
I
do
want
to
announce
that
I
ain't
conference
with
the
ways
and
means
chair
here
I
think
that
these
audit
reports
will
then
just
go
to
a
full
council.
We
don't
see
a
need
to
then
pass
them
through.
Another
committee
of
Council
that
chair
of
that
committee
is
here
beside
me.
So
all
those
in
favor,
please
signify
by
saying
aye
aye
opposed
that
carries
next.
E
You
Thank
You,
chair,
Palmisano,
Audit,
Committee
members,
I'm
joined
today
with
staff
auditors,
Travis,
calm
and
Conlon
ala
day
and
then
also
our
baker,
Tilly
audit
consultant,
Sam,
butterman
and
Mallory
Thomas,
oh
and
then,
most
importantly,
from
management.
We
have
Laurie
Johnson,
deputy
CFO
and
Lyle
Hodges.
Our
controller.
E
Okay,
I'm
presenting
the
citywide
giftcard
audit,
which
was
led
by
Carla
Hirsch
Baker,
telling
audit
consultant
and
supported
by
our
city
internal
audit
team.
The
background
for
the
gift
card
audit.
We
have
some
decentralized
gift
card
audit
processes
within
the
city,
so
each
department
is
responsible
for
their
own
handling
of
gift
cards.
The
one
centralized
process
is
the
approval
that
must
be
requested
from
the
city's
controller
within
the
finance
department
to
purchase
gift
cards,
so
the
finance
department,
that
is
their
limited
visibility
into
any
gift
card
activity
that
happens
throughout
the
city.
E
City
gift
cards
are
supposed
to
be
purchased
either
through
the
AP
system,
which
is
approved
by
the
controller.
Lower
dollar
amounts
can
be
purchased
through
P
card
with
the
controller's
approval
gift
cards
might
also
be
received
from
another
entity.
For
example,
the
Health
Department
school-based
clinics
receive
a
large
number
of
gift
cards
from
Hennepin
County,
so
instead
of
Hennepin
County
passing
through
cash,
they
actually
purchased
the
gift
cards
and
send
the
gift
cards
over.
The
finance
department
is
not
always
aware
of
this
type
of
activity.
E
The
the
departments
that
handle
gift
cards
are
responsible
for
segregation
of
duties,
so
the
person
who
purchases
gift
cards
distributes
gift
cards
and
manages
the
safe
storage
of
the
gift
cards
should
not
be
doing
all
of
those
activities.
Those
key
duties
should
be
segregated.
Also,
receipts
are
required
to
be
obtained
of
what
a
receipt
is
as
a
signed
form
that
when
you
gave
a
gift
card
out
for
your
particular
program
that
the
recipient
of
that
gift
card
signed
the
receipt
saying
that
they
did
receive
the
gift
card.
E
E
Those
cards
are
used
here
is
for
for
workshop
facilitation
facilitation
attending
events
and
making
corrections
in
their
homes.
The
parent,
perinatal
Healthy
Start
boot
camp
used
gift
cards
for
a
workshop
facilitator,
which
it
was
allowed
in
their
grant.
School-Based
clinics
use
gift
cards
to
incentivize
students
to
attend
health
based
clinics
and
events,
and
there
are
a
few
other
examples:
Healthy
Living
cpad
peace
program
for
students
and
I
believe
the
park
board
also
uses
get
gift
cards
in
the
small
amount
for
recreation.
E
There
was
a
medallion
winner.
There
was
a
family
fun
volunteer
recognition.
There
was
a
card
tournament,
athletics
and
aquatics
uses
gift
cards
for
awards,
presentations
and
Uthoff.
Let
ik
programs,
public
works,
used
gift
cards
for
public
survey,
completion
to
incentivize
completion
of
surveys
and
that
the
race
inequity
division
in
the
city
coordinators
office
uses
gift
cards
to
incentivize,
community
participation
and
activities.
E
The
scope
and
approach
for
our
audit,
our
audit
period,
was
January
1st
2018
through
August
31st
2019.
The
the
process
to
identify
which
departments
handled
gift
cards
included
a
survey
to
management
of
all
city
departments,
functions
and
boards
that
were
listed
in
our
directory,
also
reviewing
accounts
payable
logs
during
that
time
period
and
reviewing
purchasing
card
logs.
During
that
time
period
we
came
up
with
the
departments
that
we
know
are
handling
gift
cards.
E
Once
we
obtain
the
list
of
departments
that
are
handling
gift
cards,
we
obtained
information,
such
as
evidence
of
their
tracking
evidence
of
their
receipts.
We
interviewed
process
owners
and
walk
through
their
processes.
We
did
inventory
counts
of
their
safes
or
whatever
a
cabinet
that
they
might
use
to
lock
up
their
gift
cards
and
then
on
the
sample
basis
did
detailed
testing.
We
could
not
do
detailed
testing
of
a
hundred
percent
of
the
population
because
we're
talking
about
eighty
thousand
dollars
worth
of
gift
cards,
there's
a
lot
of
gift
cards,
so
a
lot
of
receipts.
E
We
had
to
sample
test
those
receipts.
So
here
we
are
with
the
results
of
all
the
departments
that
handle
gift
cards.
Only
one
department
did
not
have
any
unaccounted
for
gift
cards,
so,
as
you
can
see,
we
we
have
a
lot
of
improvement
on
gift
card
management
processes.
This
table
summarizes
the
department.
The
gift
cards
that
could
not
be
accounted
for.
E
One
department
only
had
gift
cards
that
lost
value
which
I'll
speak
to
in
a
moment
and
then,
in
the
final
column,
we
have
total
unaccounted
for
in
lost
value
gift
cards,
which
is
approximately
four
thousand
dollars
and
then
the
total
again,
the
total
dollar
handled
during
our
review
period
was
about
eighty
seven
thousand
dollars
worth
of
gift
card
activity.
We
also
wanted
to
mention
that
this
is
a
very
conservative
estimate,
because
there
was
very
poor
tracking
of
gift
cards.
E
Overall,
we
don't
know
what
the
beginning
inventory
balance
was,
so
we
assumed
a
beginning
inventory
balance
of
zero.
We
included
all
purchases
and
receipts
of
gift
cards.
What
was
just
distributed,
what
could
not
be
located
and
what
was
left
over,
so
the
amount
of
unaccounted
for
gift
cards
is
probably
higher
than
the
amount
that
we
were
able
to
test
during
our
review
period.
So
quick
mention
of
lost
value
gift
cards.
Retailers
in
the
state
of
Minnesota
cannot
have
gift
cards
that
lose
their
value.
E
However,
some
departments
were
not
really
aware
of
the
rules
on
on
gift
cards
and
how
to
handle
gift
cards
and
purchased
Visa
gift
cards
which
are
not
retailer
gift
cards.
Visa
gift
cards
do
have
other
fees,
administrative
fees,
they
can
lose
value
over
time.
So,
by
the
time
the
department
realized
that
they
had
gift
cards
that
were
a
Visa
gift
cards,
losing
value
Finance
Department
quickly
gathered
the
cards,
helped
them
cash
in
and
save
the
remaining
balance
over
those
gift
cards,
but
in
all
about
eight
hundred
and
eighty
dollars
in
lost
value,
was
recorded.
E
Chair
Palmisano
audit
committee
members,
the
school
based
clinic,
primarily
gives
gift
cards
to
incentivize
students
to
attend
health
events.
There
are
approximately
eight
schools,
there
are
health
events
throughout
the
year
and
those
could
include
safe-sex
and
other
types
of
educational
programs.
In
addition
to
encourage
do
as
students
to
come
visit
clinicians
that
are
located
in
the
schools,
a
clinician
could
give
a
student
a
gift
card.
When
they
arrived
at
the
school
they
would
obtain
a
receipt
for
that
card.
There
generally
only
$10
value
cards.
E
Occasionally
there
might
be
a
$25
value,
given
the
large
amount
of
gift
cards
coming
over
from
Hennepin
County.
Our
$10
cards
used
for
that
purpose,
you're
welcome
and
a
large
for
the
school-based
clinic.
A
large
amount
of
those
gift
cards
is
from
Hennepin
County,
and
then
we,
the
school-based
clinics,
also
use
their
own
funds
too,
and
grant
funds
to
purchase
gift
cards
for
this
slide.
Are
there
any
questions
on
this
particular
slide
for
the
results?
E
Okay,
as
a
result
of
this
audit,
we
have
two
audit
issues,
so
we
try
to
write
the
audit
issues
that
would
have
them
the
most
value
to
the
city,
enable
management
to
have
better
policies
and
procedures
and
then
to
have
oversight.
It's
fine
to
have
a
great
policy,
but
if
nobody
is
making
sure
that
the
policy
is
implemented,
it
might
not
add
much
value.
So
after
working
with
the
finance
department,
they're
going
to
drive
the
management
action
plan
for
issue
number
one,
the
city
lacks
centralized
gift
card
management
policies
and
procedures.
E
In
addition,
we
found
disparities
and
how
gift
cards
were
safe
stored,
so
gift
card
should
be
saw
restored
in
a
locked
location,
preferably
as
safe.
We
encourage
staff
to
think
of
it
as
handling
cash
because
it
is
a
cash
equivalent.
In
fact,
the
IRS
considers
gift
cards
the
cash
equivalent
and
should
not
be
given
to
employees
because
they
are
taxable
income.
A
Thank
you,
Miss
Johnson
and
mr.
Hodges
for
being
here
as
part
of
this
audit,
it's
nice
that
we've
started
and
we
really
cultivate
a
practice
of
having
the
oddities
here
present
for
that
review.
It
seems
like
a
lot
of
work,
has
been
done
and
looking
at
the
issues
and
getting
the
responses
and
everything
so
I'm
pleased
to
see
that
where
this
looks
like
a
really
complete
audit.
So
thank
you.
A
So
without
any
further
questions
from
my
colleagues
I'm
going
to
move
to
receive
and
file
the
gift
audit
report,
that
is
a
citywide
on
it
all
those
in
favor,
please
signify
by
saying
aye
aye
opposed
that
carries
I'm.
Sorry
I
also
forgot,
there's
one
other
component
to
that.
An
audit
committee
where
we
directed
that
you
published
the
report,
all
those
in
favor,
please
I
opposed
that
carries.
Thank
you.
Next,
we'll
go
into
your
regular
auditor
update.
E
F
E
Our
next
audit
I
also
wanted
to
mention
for
the
contract
amendments
audit
that
is
being
led
by
a
derrick
from
Baker
Tilly
and
it
is
being
supported
by
our
staff
Travis
and
come
on
the
C
ped
grant
management
audit
face
to
remembering
that
we
did
the
grant
manage
citywide
grant
management
audit.
Recently
we
within
that
audit
we
selected
two
departments
to
review
a
small
department,
lead
and
Healthy
Homes
and
then
a
large
department,
C
ped,
due
to
timing
and
staff
availability.
The
C
ped
grant
management
audit
is
now
underway.
You
get.
E
Our
audit
manager
is
leading
this
audit.
Currently
they
are
in
the
process
of
walkthroughs.
With
si
ped
they've
had
several
meetings
and
walkthroughs.
They
will
finish
the
walkthroughs,
then
the
scope
will
be
finalized
and
they
will
do
their
testing
in
fieldwork.
The
testing
is
expected
to
begin
in
November.
E
Are
there
any
questions
on
the
C
ped
grant
management
audit
I'm,
not
seeing
any
the
park
board
enterprise
risk
assessment,
consultation,
I'm,
leading
that
consultation?
We
have
had
training
sessions
with
the
new
enterprise
risk
management
team
that
the
park
board
has
appointed.
We
have
conducted
the
first
of
two
pilots
that
we
completed
the
pilot
for
the
forestry
department
and
the
park
board
enterprise.
This
management
team
has
been
amazing,
they
breathe.
They
have
eight
people
from
different
functions
who
understand
risk
management,
the
the
forestry
department
and
frontline
management
staff
was
very
transparent.
E
They
came
to
the
the
meeting
with
ideas
and
they
were
able
to
speak
about
speak
about
risks
in
a
transparent
manner.
It
was
very
productive,
I'm,
very
happy
with
how
that
has
turned
out.
So
the
next
pilot
is
going
to
be
the
aquatics
and
Ice
Arena
operations,
athletic
programs,
aquatics
and
ice
arenas
and
then
will
be
available
if
help
is
needed,
but
park
bird
will
finish
the
remaining
of
their
16
departments
and
functions
so,
each
with
each
group
there
might
be
some
action
plans
that
management
can
work
on
right
away.
E
E
The
annual
enterprise
risk
assessment,
I'm
partnering
with
Baker
Tilley
this
year,
I,
would
say
we're
about
60%
done
with
our
management
interviews,
we'll
finish
our
interviews
in
November
and
maybe
a
few
will
trickle
into
December
as
a
reminder,
this
annual
enterprise
risk
assessment
that
internal
audit
leads
is
to
help
level
set
our
audit
plan.
So
we
do
have
some
audits
queued
up
for
at
least
a
year,
but
being
an
angel'
audit
team.
E
We
always
wanted
us
and
our
audit
efforts
on
the
areas
that
add
the
most
value
and
where
there's
more
risk,
so
as
things
bubble
up
or
new
new
risks
emerge,
we
might
recommend
that
some
audits
be
added
some
to
be
removed
and
we
try
to
do
that
periodically,
not
just
one
big
hit
each
year.
That
being
said,
we
are
required
to
have
an
annual
report
of
the
results
of
this
risk
assessment,
so
that
report
we
typically
present
in
February.
E
So
that's
when
we
think
that
we'll
be
presenting
this
one
as
well
in
December,
we
will
probably
request
a
few
changes
to
the
audit
plan
and
then
maybe
a
few
more
in
February
and
then
just
one
or
two.
Each
audit
committee,
after
that,
to
try
to
keep
up
with
the
emerging
risks.
Are
there
any
questions
on
the
enterprise
risk
assessment?
I'm
not
seeing
any.
A
G
We
kind
of
touched
upon
last
time
and
to
overdue
and
I
kind
of
provide
some
explanation
and
some
features
files,
but
those
are
13
we're
in
process
of
validating
support
and
you
were
able
to
close
up
five
since
the
last
audit
committee
on
the
fortnight
and
what
other
issues
expected
to
be
due
by
the
end
of
the
year
in
2018
and
then
opening
one
includes
the
four
new
audit
issues
from
now.
Please
off-duty
audit
and
then
the
two
new
issues
when
we
get
caught
audit
that
were
presented
today
and
then
right
now.
A
H
Chair
Palmisano
audit
committee
members
here
to
provide
an
update
today
on
the
IT
audit
of
the
minneapolis
water
treatment
and
distribution
audit
that
was
dated
August
27
2018,
the
primary
objective
of
Asada.
It
was
to
review
operational
and
application
controls
within
the
department.
The
there
were
four
total
audit
issues
noted
as
a
result
of
this
audit
to
were
closed
in
previous
audit
committee
meetings,
and
then
there
were
two
remaining
issues
were
closed
in
August
and
September
that
we're
presenting
here
today.
H
G
After
we
close
out
with
the
water
distribution,
I'm
super
soft
web
portal
traffic
sing
like
key
audit,
there's
currently
number
issues
that
looks
like
to
be
imposed
on
this
coming
November
for
an
update
in
December
and
the
base
information
secured
IT
audit,
and
these
are
they
to
the
system,
security
issues
as
well.
Mr.
A
D
E
Chair
Palmisano
audit
committee
members,
we
can
certainly
visit
revisit
that
once
the
audit
issues
are
remediated
with
the
management
team
and
with
the
City
Clerk's
office
to
determine
if
reports
could
be
redacted,
some
reports
would
never
be
redacted
there.
There
may
be
some
cases
where
these
security
issues
that
would
be
no
further
risk
if
the
full
report
was
disclosed,
we
haven't
had
any.
Yet
to
that
point
that
would
be
revisited.
E
The
traffic
issues
are,
they
are
working
with
wild
card
to
remediate
those
and
they
are
expected
to
be
on
track.
The
police
information
security
audit
IT
audit
was
the
one
that
was
partially
redacted
and
I
think
there
were
a
lot
of
questions
about
why
that
report
was
redacted,
so
that
might
be
a
good
one
to
revisit,
especially
with
the
city
clerk
once
those
issues
are
closed.
G
And
then
I'm,
not
there,
the
trio
panada
issues,
so
these
are
presented
at
the
August
committee
as
well.
I'm,
the
MPD
third
party
audit,
the
return
of
Duty
determination.
The
new
process
has
been
implemented
and
expected
due
date
is
at
the
end
of
November
and
then
the
face
body,
worn
cameras,
we're
expecting
that
that's
been
being
tested
as
part
of
the
ongoing
body.
1
camera
audit,
so
there'll
be
an
update
on
that
in
December
as
well.
G
E
E
So
we
appreciate
them
inviting
us
to
do
that.
Department
for
quarterly
training
is
scheduled
and
upcoming
on
our
December
9th
audit
committee.
We
expect
to
present
our
contract
amendments,
audit,
our
body,
worn
camera,
biennial
compliance
audit
and
the
automated
license
plate
reader,
biennial
compliance
audit.
E
The
next
audits
we
expect
to
start
in
in
November
through
December,
early
January,
Park,
Board,
grant
management,
audit
procurement,
ABC,
post
implementation,
user
access
management
review
and
affordable
housing
and
that
keeping
that
in
mind
with
the
enterprise
risk
assessment
results.
There
may
be
some
level
setting
that
we
that
we
ask
the
audit
committee
to
consider
as
we
prioritize
our
next
few
projects.
A
A
Just
yesterday
afternoon
we
were
contacted
by
Commissioner
Meyer,
who
says
that
he
doesn't
think
he
will
be
able
to
continue
participating
on
our
Audit
Committee
as
the
park,
commissioner,
as
that
is
part
of
this
body,
so
I
will
be
sending
and
working
on
notification
back
to
the
park
board
and
getting
another
Park
Commissioner
assigned
to
audit
committee
for
the
remainder
of
this
term.
So
also
want
to
point
out
that
at
the
end
of
this
year,
mr.
Scott
Neal's
position
does
open
up
and
become
an
open
seat.
A
So
we
are
actively
looking
and
recruiting
people
citizens
residents
of
Minneapolis
that
wish
to
serve
as
the
civilian
arm
of
our
audit
committees.
So
I
just
wanted
to
point
that
out
next
and
for
colleagues
that
are
new
to
this,
we're
going
to
adjourn
to
room
315
for
the
purpose
of
discussing
the
performance
evaluation
of
our
internal
auditor.
This
is
a
regular
practice.
We
do
an
annual
review
of
our
director
because
she
reports
directly
to
this
committee
and
thus
were
charged
with
her
annual
performance
review.
A
This
hasn't
happened
yet
because,
as
you
might
remember,
director
Bigby
began
with
us
in
July
of
last
year,
so
it
didn't
seem
appropriate
to
have
one.
You
know
for
just
a
few
months
of
time,
but
we
definitely
want
to
get
this
done
then,
after
we
do
that
performance
evaluation,
we
will
bring
a
summary
letter
of
that
for
publication
and
for
open
review,
and
we
will
pass
that
at
our
December
meeting.