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From YouTube: November 2, 2022 Audit Committee
Description
Additional information at:
https://lims.minneapolismn.gov
A
A
D
A
That
carries
in
the
agenda
is
adopted.
Next,
we
have
the
acceptance
of
the
meeting
the
minutes
from
our
last
regular
meeting
of
August
17th
May
I
have
a
motion
to
accept
those
minutes.
So
second,
thank
you
all
those
in
favor,
please
say:
aye
aye
aye,
those
opposed
that
carries
and
the
minutes
are
accepted.
Next,
we'll
move
on
to
new
business.
A
Colleagues
we
have
with
us
today
are
State
auditor's
office
to
go
ahead
and
give
us
a
an
overview
of
the
state
auditor
management
and
compliance
reports
from
this
year,
and
we
have
with
us
this
morning,
Stephanie
Erickson,
who
did
who
is
not
the
person
who
did
all
of
the
audits,
but
she
represents
the
auditor's
office
and
will
be
giving
that
overview.
Welcome.
E
We
performed
our
audits
in
accordance
with
auditing
standards,
generally
accepted
in
the
United
States
of
America
and
with
government
auditing
standards
and
for
the
City
of
Minneapolis.
We
performed
it
also
in
accordance
with
uniform
guidance,
and
that
is
federal
requirements
related
to
Federal
award
programs.
E
Our
opinions
are
included
in
the
respective
entities,
annual
financials
report
and
our
opinions
for
garfs
the
city
and
the
park
board
were
unmodified,
which
is
a
clean
opinion
and
it's
the
best
opinion
that
can
be
issued.
This
type
of
opinion
means
that
the
financial
statements
are
fairly
presented
and
conformed
with
applicable
accounting
and
Reporting
standards.
E
Our
opinion
on
each
of
the
city's
major
federal
award
programs
was
also
unmodified,
which
means
that
the
city
has
complied
in
all
material
respects,
with
the
compliance
requirements
that
were
direct
and
material
to
those
programs
throughout
our
audit.
Any
of
our
findings
related
to
internal
control,
over
financial
reporting,
compliance,
Minnesota,
legal
compliance,
Federal
program,
internal
control,
over
compliance
and
federal
program.
E
Compliance
were
discussed
with
the
respective
management
and
staff
of
each
entity
and,
at
the
end
of
our
audits,
we
discussed
any
of
our
written
findings,
so
those
that
are
included
in
our
management
and
compliance
report
in
detail
with
each
of
the
respective
entities,
members
of
management
and
representatives
from
governance.
E
Our
management
and
compliance
report
for
the
city
includes
a
corrective
action
plan
and
a
summary
schedule
of
Prior
audit
findings
and
both
of
these
are
prepared
by
management.
The
park
board's
report
includes
a
corrective
action
plan
and
there
were
no
findings
reported
for
the
municipal
building
commission.
E
The
corrective
action
plan
is
Management's
plan
for
resolving
our
current
year
findings
and
is
provided
to
us
just
before
our
report
is
issued
and
we
do
not
audit
the
information
included
in
that
corrective
action
plan,
but
we
are
required
to
follow
up
on
those
findings
in
the
next
year's
audit.
So
we'll
look
at
Management's
corrective
action
plan
in
the
next
year
and
see
if
it
was
applied
to
that
finding
and
if
we
can
resolve
that
finding
or
not
the
summary
schedule
of
Prior
audit
findings,
that's
included
in
our
management
and
compliance
report
list.
E
The
findings
that
were
included
in
our
report
from
the
previous
year
and
then
provides
a
status
of
that
finding
whether
it
was
not
corrected,
partially
corrected
or
fully
corrected
in
our
2021
management
and
compliance
report
for
the
city.
We
reported
two
findings
and
resolved
two
findings
from
the
prior
year
and
in
our
schedule
of
findings
and
question
costs
for
each
finding.
E
We
list
certain
factors
about
that
finding,
so
we
list
a
criteria
which
is
the
basis
for
what
we
are
measuring
against
the
condition,
which
is
a
description
of
what
the
issue
is
context
which
provides
additional
information
and
more
perspective
about
the
finding
the
effect,
which
is
what
the
condition
has
led
to
or
could
lead
to
a
cause,
which
is
why
the
finding
exists-
and
this
is
reviewed
with
Finance
Management
and
then
our
recommendation,
which
is
how
we
suggest
to
resolve
the
issue.
E
So
the
city
has
provided
its
corrective
action
plan
and
that
was
included
in
our
report
and,
like
I
mentioned,
we'll
go
back
next
year
to
those
findings
and
see
that
that
corrective
action
was
either
applied
or
not
applied.
Then
that
will
be
reported
in
next
year's
summary
schedule
of
Prior
audit
findings.
E
The
two
findings
that
we
resolved
one
was
related
to
audit
adjustments
and
that
seems
I'll
say
silly
that
we
had
an
audit
adjustment
finding
this
year
and
one
last
year
they
were
completely
separate
issues,
the
one
from
the
previous
year
related
to
Capital
assets,
and
so
we
considered
that,
when
resolved
that
was
resolved
in
LA
in
the
financial
statements
that
we
audited.
This
year's
audit
adjustment
finding
related
to
pension
related
accounts.
So
it
was
something
totally
different
in
our
2021
management
and
compliance
report
for
the
park
board.
E
A
I'm
not
seeing
any
at
the
moment.
Okay,
your
you've
concluded.
Do
my
colleagues
have
any
questions.
There
are
a
number
of
new
colleagues
here
or
a
couple
of
new
colleagues
here
and
maybe
they're
less
familiar
as
to
how
this
work
is
is
done.
I
think
we've
explained
it
over
the
course
of
a
year,
but
but
maybe
not
Mr
Fisher.
C
Thank
you,
I'm
sure,
I
guess
I'm
on
you
have
indicated
that
you
had
two
fine
needs
from
this
year
and
then
two
follow-up
from
last
year.
But
as
I
recall
you
just
explaining
the
findings,
there
were
no
action
items.
There
was
no
remediation
to
be
done
with
the
finding
with
respect
to
the
findings
or
that
I
misunderstand
how
you
represented
this
so.
E
We
had
two
findings
from
the
current
year
and
then
we
resolved
two
findings
from
the
previous
year,
so
in
our
in
the
summary
schedule
of
Prior
audit
findings,
that's
included
in
our
report
that
that
document
is
determined
or
provided
by
management,
and
then
it
talks
about
the
findings
that
were
reported
last
year
and
it
gives
an
update
on
the
status
whether
it
was
fully
corrected,
not
corrected
or
partially
corrected.
And
so
the
two
findings
reported
in
our
report
last
year.
Both
of
those
were
fully
corrected
in
2021.
C
F
I'm
going
to
ask
a
question:
vice
president
Paul
massano
that
I
probably
should
know
the
answer
to,
but
the
this
is
a
more
of
a
formality.
The
audit
committee
doesn't
really
have
a
role
with
the
state
auditor,
or
is
that
Incorrect
and
then
also
the
you
know
the
you
know
director
Patrick's
office.
Does
he
have
a
role
with
the
state
audit
function.
A
So
director
Patrick
is
part
of
internal
audit
and
and
our
internal
audit
might
follow
up
on
things
that
the
state
auditor
finds
but
I
believe
and
Ms
Erickson
can
confirm
that
they
do
operate
independently,
and
our
role
here
is
to
is
to
formally
receive
these
reports
on
a
yearly
basis
and
part
of
why
they're
also
bringing
the
park
board
is
because
we
have
Park
Board
representation
on
it.
I'm
not
sure
if
they
separately
go
and
present
to
the
park
board.
F
Go
ahead,
thank
you
actually,
I
think
that
we
there
wasn't
a
presentation,
but
we
did
receive
the
audit
and
then
accept
it
as
a
board.
So
that's
that's
clarifying
this
is
this
is
just
an
appropriate
venue.
More
than
anything
for
this
to
be
received
publicly
by
the
city.
Okay,.
G
Thank
you.
Thank
you,
madam
chair
yeah,
I'm
just
curious,
seeing
as
a
lot
of
us
are
new
in
the
event
that
you
do
fine
material
findings.
What
would
typically
be
the
role
of
this
body
in
response
to
those
findings.
E
I
believe
it
would
be
the
same,
it
would
just
be
receiving
this
report
and
it's
really
up
to
Finance
Management
to
correct
those
in
the
next
in
the
next
year.
If
we
report
any.
A
In
the
past,
we've
taken
the
auditor's
work
and
gone
further
into
it
and
worked
on
Improvement
plans
with
different
departments,
Finance
Etc
throughout
the
year.
A
So
wonderful,
thank
you
so
much
for
coming
and
formally
giving
us
this
report,
we
appreciate
it.
I
will
seeing
no
further
discussion
direct
the
clerk
to
receive
and
file
these
reports.
Okay,
thank
you.
Thank
you
for
your
time
this
morning,
hang
on.
Let's
see.
A
H
Morning,
Madam,
chair
and
members
of
the
committee,
as
noted,
my
name
is
Casey.
Carl
I
have
the
privilege
of
serving
a
city
clerk
here
in
the
City
of
Minneapolis
and
I,
am
before
you
today
to
request
your
official
action
to
designate
our
current
internal
audit
director
Ryan
Patrick
as
the
city
auditor,
in
terms
of
background
you've
heard
from
me
before
in
terms
of
the
new
form
of
government
that
was
approved
by
voters
last
November
at
the
election
establishing
executive
mayor
legislative
Council
form
of
government
that
was
officially
codified
as
Charter
amendment
number
184.
H
After
many
many
months
of
work,
the
mayor
and
city
council
have
an
enacted
ordinance,
number
20,
22
45,
and
what
that
does
is
within
that
form
of
government
put
in
place
an
operating
structure
which
really
deals
with
the
internal
lines
of
accountability
and
how
things
flow
from
that
executive
mirror
into
the
operating
departments
which
collectively
comprise
the
city's
Administration,
all
of
which
are
part
of
the
Executive
Branch.
The
council
heads
up.
H
What
is
the
city's
legislative
Department
then,
which
operates
under
the
general
oversight
of
the
city
council
and
within
that
legislative
branch
is
the
office
of
City
auditor.
The
city
auditor
is
the
only
brand
new
position
that
was
created
under
the
auspices
of
Charter
amendment
number
184..
It's
an
executive
level
position
that
is
created
through
that
Charter
Amendment
and
housed,
as
I
mentioned
in
the
legislative
department,
but
operates
under
the
direct
control
and
supervision
of
this
body.
H
The
audit
committee,
so
in
terms
of
a
chart
you've
seen
this
before
this
is
the
structure
that
was
put
in
place
through
the
ordinance
the
Omnibus
government
structure,
ordinance
that
was
enacted
by
Council
and
approved
by
mayor.
You
see
here
circled
the
city
Auditor
Office
of
City
auditor
under
the
general
purview
of
the
city
council.
H
The
auditor
is
created
as
an
officer
of
the
city
within
the
charter
and
I've
cited
that
for
you
here.
The
auditor
serves
in
two
complementary
roles,
first
and
foremost,
as
an
independent
officer
of
the
municipal
government
tasked
with
providing
independent,
objective
audit
assurance
and
consulting
services,
so
that
we
can
as
an
Enterprise,
evaluate
and
improve
our
operations
as
a
municipal
government
and
the
delivery
of
our
services.
H
Secondarily,
the
auditor,
then,
is
the
professional
arm
of
the
legislative
body,
the
city
council,
and
supports
its
legislative
and
policy-making
functions
through
policy
and
fiscal
analyzes,
research,
objective
evaluations
and
similar
types
of
services.
So
those
are
the
two
sort
of
major
functions
of
the
city
auditor
and
the
office
of
City
auditor,
as
created
in
that
government
structure.
Ordinance
then
breaks
that
down
further
into
two
divisions
you
can
see
on
this
Slide.
The
audit
division
provides
risk-based
objective,
auditing
advice
and
insight
through
comprehensive
enterprise-wide
audit
and
consultative
services.
H
This
is
essentially
the
practice
that
you
know
today.
It
remains
unchanged.
The
major
piece
provided
in
the
government
structure
ordinance
is
that
an
audit
director
would
be
appointed
by
the
new
city
auditor
subject
to
the
confirmation
of
this
body,
so
that
provides
that
direct
continuity
and
line
of
authority
from
this
body
to
its
audit
functions.
H
Notwithstanding
the
direct
daily
vision
of
the
city
auditor,
all
work
conducted
by
this
audit
division
and
by
the
office
of
City
auditor
would
be
guided
by
the
international
professional
practices
framework
established
by
The
Institute
of
internal
Auditors.
The
new
division
under
the
office
of
City
attorney
I'm,
sorry,
City
auditor,
is
the
policy
and
research
division.
As
noted
this
is
the
group
that
provides
professional,
non-partisan
support
for
the
legislative
and
policy
making
functions
of
the
city,
council
and
its
committees.
H
The
policy
and
research
division
also
would
have
a
separate
director
that
would
be
appointed
by
and
report
to
the
city
auditor
in
terms
of
next
steps.
Why
we're
in
front
of
you
today
we
are
asking
for
formal
action
by
this
body
to
designate
the
existing
internal
audit
director.
As
the
interim
City
auditor,
the
designation
is
important
and
necessary
for
us
to
carry
forward
with
with
the
work.
H
That's
now
been
authorized
to
create
and
establish
the
office
of
City
auditor
and
also
to
help
us
in
bringing
forward,
as
we've
discussed
previously,
the
reconstituted
independent
audit
committee,
and
so
we
would
ask
for
that
formal,
designation
and
also
direction
for
staff
to
provide
a
status
report
on
these
initial
implementations.
Efforts
to
this
body
before
the
end
of
the
year,
I
know
there's
another
meeting
in
December.
H
So
with
respect
to
timeline,
this
is
slightly
updated.
From
the
last
time.
I
was
in
front
of
this
body
you
can
see
today.
Our
request
is
to
designate
the
interim
City
auditor
task
that
interim
City
auditor,
with
the
work
necessary
to
get
started
on
forming
the
office
of
City
auditor
by
December.
We
would
report
back
on
our
recruitment
efforts
and
timelines
to
recruit
the
first
formal,
City
auditor
and
finalize
the
plan
in
terms
of
the
reconstituted
audit
committee.
H
We
would
expect
early
next
year
to
have
the
appointment
of
the
city
auditor
and
the
appointment
and
orientation
of
the
new
audit
members
of
the
reconstituted
audit
committee
and
hope
to
convene
the
first
meeting
of
the
new
audit
committee
sometime
in
February
March,
but
certainly
first
quarter
of
next
year
on
your
screens.
I've
put
in
front
of
you
a
suggested
motion
which
would
effectuate
the
designation
of
Ryan
Patrick
as
the
interim
City
auditor.
H
This
would
be
done
as
provided
under
City
Charter,
and
the
ordinance
I've
noted
under
the
general
direction
of
the
audit
committee
chair,
Mr
Patrick
would
then
be
responsible
for
starting
the
initial
work
on
getting
the
office
of
City
auditor
established
and
work
to
immediately
start
that
process
of
reconstituting
the
audit
committee,
as
we've
previously
presented,
also
adding
that
the
internal
auditor
come
back
and
make
a
presentation
at
the
last
meeting
of
this
body
this
year
in
order
to
give
some
public
accountability
on
the
status
of
that
important
work.
So
that's
the
brief
presentation.
A
One
go
ahead:
first,
council
member
paint.
G
Thank
you,
madam
chair
yeah,
my
my
understanding
is
that
there's
been
some
twists
and
turns
with
the
like
formal
search
process,
but
any
best
guess
on
when
that
might
be
smooth
sailing
and
I
mean
the
last
slide.
You
had
a
timeline.
Is
that
kind
of
incorporating
those
twists
and
turns
through.
H
The
chair
council,
member
Payne-
yes,
there
have
been,
as
always,
some
unanticipated
last
minute
pieces
or
challenges
that
we're
overcoming
working
with
both
the
city
attorney's
office
and
our
human
resources
department
to
finalize
the
action
that
this
body
you
may
recall,
took
several
months
ago
when
I
was
here
that
referred
to
council
Council
been
authorized.
The
formal
creation
of
the
position
council
did
as
I
think
I
report
take
contingency
fundings
from
this
year's
operating
budget
in
order
to
fund
the
position
immediately
and
then
it's
included
going
forward
in
the
mayor's
proposed
budget.
H
The
council
is
working
on
right
now
for
2023..
There's
a
question
of
how
we
get
approval
from
the
state.
There's
a
question
about
the
governor's
salary
cap
and
so
we're
working
with
the
governor's
office
to
finalize
that
piece.
I
would
anticipate
the
timeline
that
I
put
in
front
of
you
here
is
on
course,
meaning.
We
would
start
the
recruitment
process,
decemberish
timeline
and
expect
to
come
forward
with
a
completed
recruitment
process
with
final
candidates
for
the
body
to
consider
sometime
in
January.
H
G
A
Thank
you
also
on
that
timeline
slide.
Mr
Carl.
Could
you
just
help
to
explain?
The
audit
committee
is
had
been
done
by
ordinance
before
the
passage
of
question
one
last
year
and
now
that
ordinance
is
out
of
step
with
the
charter
as
approved
by
voters.
So
there
is
some
work
to
undergo
when
it
says
here
to
finalize
a
plan
to
reconstitute
our
audit
committee.
That
would
be
to
bring
it
into
step
with
our
city
Charter,
and
could
you
help
to
explain
for
my
colleagues
how
those
two
things
align
on
this
timeline.
H
Madam,
chair
and
I
will
look
to
the
City
attorney
for
some
clarification
or
support
in
this
regard.
There
had
been
previously
some
disagreement
between
the
ordinance
that
previously
had
established
the
audit
committee.
As
you
know,
the
Omnibus
government
structure
ordinance
eliminated
those
previous
provisions,
and
the
audit
committee
is
now
fully
constituted
within
that
new
ordinance.
That
is
effective.
The
difficulty
is,
we
need
to
now
become
in
compliance
with
both
of
the
charter
and
the
ordinance
as
I
think
I
mentioned
at
my
last
presentation
on
this
issue.
We
got
a
concurrence
from
this
group.
H
We
made
the
recommendation
to
Council
on
what
should
be
the
makeup
and
composition
of
the
audit
committee,
as
provided
under
the
city
Charter.
That
piece
needs
to
be
done.
There
was
some
internal
conversation
about.
Do
we
reconstitute
the
audit
committee
and
then
move
forward
on
the
appointment
of
the
auditor
and
the
creation
of
the
office
of
City
auditor
and
the
thought
process
was
this
body
that
has
been
working
with
the
audit
for
a
year
that
has
been
in
place
as
we've
gone
through.
H
This
government
structure
process
would
be
best
able
to
make
those
initial
structural
decisions
and
then,
after
the
appointment
of
the
city
auditor,
we
would
move
to
bring
forward.
The
new
audit
committee
members
so
I
think
that
the
provisions
around
the
audit
committee
itself
are
no
longer
in
conflict
with
the
charter,
because
the
government
structure
ordinance
took
care
of
that.
But
would
look
for
confirmation
on
that
point
from
the
city
auditor.
Thank.
I
A
You
seeing
no
further
questions
or
comments
about
this
presentation.
I
will
move
the
suggested
motion
as
before
you
on
this
slide,
which
would
be
approval
of
the
designation
of
Ryan
Patrick,
as
our
interim
City
auditor,
beginning
November
3rd
for
a
period
not
to
exceed
90
days.
Knowing
that,
based
on
that
timeline,
it
is
likely
that
we
might
need
that
we
will
need
to
extend
that
for
another
90
days.
That
is
how
we've
done
it
here.
A
It
helps
us
keep
this
right
in
the
Forefront
and
keep
moving
on
this
type
of
an
action,
and
also
to
ask
for
that
status
report
at
the
next
audit
committee
meeting
on
on
how
he's
an
initial
status
report
on
the
efforts
to
build
out
the
rest
of
this
legislative
site.
Did
someone
like
to
second
that.
C
Thank
you
for
the
opportunity
to
speak.
I
really
didn't
have
anything
to
say,
I.
Think
the
the
process
looks
very
favorable
and
I
appreciate
the
work
that
our
current
city
auditor
is
down
and
welcome
to
the
interim
role
and
look
forward
to
your
report
in
December.
A
Any
anyone
else,
all
right,
I'll,
just
say
all
those
in
favor,
please
signify
by
saying
I
I,
any
opposed,
say
nay
that
carries.
Thank
you.
I
I
must
say.
I
really
appreciate
director
Patrick
for
his
willingness
to
serve
in
this
important
role
in
this
critical
work.
As
we
as
we
embark
on
this
new
government
structure,
as
you
know,
he's
been
a
part
of
this
effort
from
the
start.
A
Did
you
want
to
say
a
few
words
about
this
matter?
Are
you
just
getting.
J
J
A
passionate
advocate
for
the
work
of
audit
internal
audit
and
now
the
city
auditor's
office.
It's
been
a
real
honor
and
privilege
to
be
here
in
such
a
pivotal
time
for
the
city
as
we
move
from
the
passage
of
question
one
to
harmonizing
the
code
with
the
new
Charter.
It's
been.
It's
been
a
real
privilege
for
me
to
be
a
part
of
that
process
and
I
I.
Very
much
appreciate
the
audit
committee
and
trusting
me
with
further
developments
as
we
as
we
create
this
new
office.
J
A
J
Yes,
thank
you,
chair
palmisano.
Today
we
will
be
presenting
back.
The
results
of
our
department
managed
grants
audit
just
a
bit
of
History
before
we
launch
into
the
presentation
of
why
we're
here
in
2019
presented
in
2019,
we
had
the
city
Grant
Management
audit,
and
that
was
our
phase
one
of
this
project.
It
covered
the
administration
policies
and
procedures,
grants
operational
information
and
grants
assets
safeguards.
So
that
was
our
general
phase.
One
approach
to
looking
at
how
grants
are
managed
across
the
city
phase.
J
Two
is
a
bit
different
in
that
we're
looking
at
how
departments
themselves
manage
grants
outside
of
that
that
other
grants
management
process,
so
the
first
bite
at
the
Apple
was
with
cped
in
their
grants.
Management
audit
that
was
presented
on
April,
27th
2020.
cpet
is
a
massive
Grant
user
so
that
they
stood
alone
in
that
process
was
necessary
to
just
kind
of
take.
Take
that
one
department.
At
a
time
we
followed
up
in
December
of
2020,
with
the
Minneapolis
Park
and
Recreation
board
Grant
Administration
process
audit.
J
K
K
K
We
have
the
CD
Grant
and
special
project
staff
established
grants,
policy
and
procedure
and
support
department
throughout
a
grant
life
cycle.
We
have
finance
department,
help
on
the
attending
side
and
we
have
procurement,
Department
procurement,
division,
help
with
contracts
and
invoice
payment
and
sub
recipient
monitoring
a
contract.
K
This
the
chart
you
see
and
on
the
screen
now
is
representing
the
grand
life
cycle.
I
will
just
pull
up
from
one
document,
basically
a
whole
document
from
greens,
Grant's
office,
so
that
gave
guidance
and
the
task
activity
need
to
include
in
each
phase.
We
have
a
grant
a
notification
phase
where
the
department
fund
then
go
fund
their
needs
and
if
they
need
meet
with
City
gold
and
they
found
a
the
grants
they
come
and
they
apply
for
the
grant
with
support
of
Grant
office
and
there's
a
grant
acceptance
process
for
the
grants.
K
Hundred
fifty
thousand
they
have
to
go
to
the
city
council
approval
to
accept
that,
if
that
would
agreement
will
include
some
Financial
power
or
from
the
city,
so
they
go
through
that
in
the
city
conceal
approve
of
those,
so
they,
after
accepting
a
step,
they
go
to
post
our
investment
Series
where
they
manage
the
grain.
They
have
the
programming
management.
They
manage
the
program.
K
If
it's
the
sub
recipient,
the
sub
recipient,
they
have
the
grant
value,
division
or
Department,
have
the
Grand
Pass
on
other
activity
to
manage
them,
but
they
have
to
monitor
those
sub
recipients
if
they
have
to
determine.
If
the
grant
they're
receiving
is
a
soft
recipient
management
or
it's
a
contract,
they
need
to
get
a
contract,
they
go
to
procurement,
those
contracts
and
there's
a
financial
part
as
well.
K
The
objective
of
this
audit
was
to
review
to
determine
whether
internal
control
are
required
to
ensure
great
compliance
and
efficiency,
reward
Grant
management
process
and
get
managed
by
Department.
What
we
mean
by
getting
managed
by
department
is
a
the
department
of
those
grand
Department
apply
and
receive.
We
have
other
grants
here
and
that
can
come
through
the
insurance
office
and
they
pass
on
to
the
that
department.
So
they
want
the
48
for
one
Grant.
They
can
pass
to
different
departments
that
one
against
office
manager.
They
are
part
of
the
grant.
K
The
scope
of
this
audit
covered
grants
Administration
policy
and
procedure.
So
we
I
want
to
add
that
here
we
add
the
grains:
is
this
Grant
and
special
project
office
to
this
one?
This
every
grants
work
we
do
because
they
own
the
policy
and
procedure.
So
every
time
you
will
be
will
review
the
policy
and
procedure.
So
if
something
comes
on
that
policy
and
procedure
there,
there
will
be
there
will
be
a
grant
office
to
address
those
issue
of
them.
So
the
scope
of
this
audit
covered
Grant,
Administration
policy
and
procedure.
K
K
The
office
is
located
in
controller
I
wanna,
a
madame
chair,
a
Committee
Member
official
I
want
to
address
the
upper
of
your
concern
about
well.
The
grant
offices
located
is
located
on
the
control
office,
all
under
the
finance
department,
so
they
they
are
responsive
to
create
and
maintain
the
policy
and
procedure
documents.
So
they
have
a
detailed
document,
but
the
document
is
on
the
internet
internet.
K
So
when
we
ask
it
seemed
like
they
say
they,
they
are
not
aware
of
that
document,
but
somewhere
the
Grant
Office
were
located
in
silicone
office
before
move
out
to
enter
governmental
regulation
department
and
then
move
to
a
furnace
department.
So
we
we
think
that
when
we
sail
is
not
communicating
in
the
same
labs,
in
the
same
time,
we
realize
that
in
our
issue,
through
that
this
coordinary
office,
Grant
manager
do
not
reach
us
alone
in
complying
with
the
those
policy
and
procedures.
K
So
we
we
discussed
with
Grant
office,
about
the
communication,
how
to
find
a
way
or
to
develop
other
channel
Communication
channel
to
go
Community
to
address
that
issue.
So
I'm
going
to
talk
about
those
those
response,
management
responses,
they
are
so
issue.
Two
is
compliance.
The
the
CD
called
you
know,
office
current
manager
do
not
realize
the
city
Grant
policy
and
procedure
while
managing
the
grain.
So
that's
a
high
risk
because
the
there's
some
tasks
and
activity
they
need
to
perform
on
the
grants,
a
life
cycle.
They
have
Grant
identification.
K
That's
some
tests
included
there,
the
application
and
at
the
acceptance,
so
what
those
parts
they
are
not
completely
off
by
and
just
manage,
the
grant
it
says.
Sometimes
I
will
be
conflict
between
a
division
or
Department
of
the
city
when
the
same
Department
go
and
seek
apply
for
the
same,
the
same
grain.
K
I
want
to
say
that
the
first
issue
issue
one
sends
the
Grant
Office
the
policy
owner
so
there's
they
are
the
responsibility
for
that.
One
issue:
two
yeah:
it's
used
to
am
I
addressing
the
same
time,
Community
member
future
concerned
about
the
issue
through.
If
a
city-wide
issue
and
issue
tree
so
issue
to
the
city
coordinator
on
that
issue,
they
are
now
in
compliance
with
that,
one
where
we
realize
that
they
don't
use
that
so
issue
three.
K
Now
we
have
oversight
and
monitoring
they
Grant
at
the
city
is
decentralized
to
Department
already
so
in
the
same
Department
I,
don't
think
it's
a
good
practice
to
decentralize
that
to
division.
That
is,
we
follow
oversight,
so
they
they
need
to
to
centralize
that
grants
function
at
the
department
level.
So
they
can
share
the
information.
We
we
observe
that
one
individual
granted
manager
at
the
Continental
office
and
just
manage
the
green
when
the
person
is
not
there.
Nobody
assess
the
document
and
we
have
invoices
sit
there
and
we
have
a
deadline
to
pay
inversity.
K
According
to
the
policy
on
procurement
policy,
they
have
to
pay
it
in
there's
a
certain
day
and
the
inverse
sit
there
and
no
one
management.
So
they
need
to
share
that
someone.
They
need
to
have
a
back
up
on
those
Grant
Management
and
the
issue,
four
is
a
recall:
keeping
Department
do
not
adequately
keep
Grant
documentation
and
related
information
over
time.
K
What
we
observe
in
that
area
is
that,
when,
from
the
beginning
of
this
audit
will
request
all
departments
that
use
grain
to
provide
us
data-
and
we
want
to
determine
the
the
department
we
want
to
increase
this
by
the
amongst
the
the
grant
they
receive,
so
that
will
be
the
right.
The
amount
is
the
highest
risk
area
for
us.
So
we
end
up
some
Department
going
back
to
a
fun
office,
a
grant
office
to
seek
the
green
they
apply
for
okay.
K
So
we
think
that
when
you
apply
for
a
grants,
you
should
have
a
recall
on
your
at
your
department,
and
you
can
share
that.
We
just
that
time.
You
are
asking
for
the
green,
the
name,
the
green,
so
the
amount
they
receive,
the
apology
or
tasks
they
have.
The
ground
for
the
some
of
the
department
are
unable
to
provide
us
those
documents.
We
don't
have
that
problem
with
health
department.
They
provide
a
document.
K
However,
there's
we,
we
end
up,
select
different
agreement,
other
than
grants
agreement
in
those
tracker,
and
we
don't
we
police
department,
they
have
a
character,
they
provide
us.
They
want
different
departments
that
we
are
not
in.
You
know,
including
this
audit
I,
were
unable
to
provide
us
the
green
data.
K
So
we
think
that
this
problem
across
the
city
don't
want
the
issue,
for
is
what
we
include
the
grants,
office
and
I
issue
issue
for
responsibility
party,
because
they
need
to
address
that
and
communicate
to
the
Enterprise,
and
they
also
have
a
grand
user
quarterly
meeting,
so
they
can
share
those
with
them
or
they
will
call
keeping
the
oversight
and
complain
all
that
stuff.
All
we
have
here
the
issue
we
share
that
with
the
again
office,
so
they
can
address
that
in
their
commune
medium.
K
So
before
the
communication
one,
since
we
have
the
document
available.
So
this
we
think
that
is
easy
fish.
We
don't
need
for
low
rate
issue.
We
don't
need
the
management
response,
but
we
follow
up
with
those
how
the
address
that
they
just
need
to
communicate
even
the
link
or,
if
there's
a
change
coming
and
it
became
periodically
communicate
those
change
to
policy
and
procedure
document
to
all
the
department.
If
the
department
is
not
even
the
department
is
not
applying
for
Grant
now
they
can
share
those
documents
with
them.
Maybe
in
the
future
they
will.
K
They
know
that
they
are
there's
a
issues
out
there
for
them
to
you
or
issue
to
issue
through
this
God
in
an
office,
so
they
called
your
office.
Grant
manager
will
meet
Grant
and
special
project
office
staff
to
discard
gun,
policing
and
policy
and
procedure.
I
think
they've
been
doing
that
already
and
some
division
reach
out
to
a
grant
office
to
to
learn
about
the
resource
they
have
out
there
for
them.
K
Issued
television
monitoring
recording
office
will
identify
backup
contacts
for
Grant
managers.
The
deputy
City
coordinator
will
encourage
the
manager
and
director
to
share
best
practices.
Further,
the
office
will
run
monthly
study
report
that
is
reviewed
with
Grant
manager
and
save
those
Rapport
in
a
centralized
location.
K
Issue
number
four
is
related
to
relative.
To
all
I
mean
you
can
see.
This
is
city-wide
issue
and
we
include
those
those
three
and
Grand
office
in
this
one.
So
for
the
media
police
Health
Department,
they
have
the
chocolate,
have
all
the
debate
they
were
in.
They
have
a
plan
to
address
this
before
we
we
fund
this
issue,
so
the
Minneapolis
health
department
has
been
working
toward
the
centralized
tracking
system
for
Grants
and
all
relatively
documentation.
K
K
Police
Department
the
police
department,
they
made
the
police
department,
maintain
and
organize
Grant
tracker,
but
does
not
maintain
all
information
surveyed
by
the
internal
audit
on
the
log.
So,
additionally,
not
all
Grant
compliance
documents
are
maintained
in
a
single
place
or
the
police
department
will
expand
the
log
to
include
all
information
and
documentations,
thereby
the
current
grants.
Audit
the
log
will
be
the
responsibility
of
the
single
position,
so
the
police
department
grant
administrator.
K
They
they
Grant
and
special
project
office,
will
provide
the
department
guidance
on
developing
and
maintaining
and
an
internal
individualized
Grant
file,
a
sustaining
topic
issue
threatening
annually
through
the
Grand
User
Group
foreign
I'm,
going
to
address
Madame
chair
a
Committee
Member
future
I'm
going
to
address
some
of
your
concern
about
the
grant
office.
So
the
grant
office
and
special
project
is
a
division
and
on
the
controller
of
office
on
the
finance
department
and
they
provide
leadership
and
coordination
support
in
maintaining
program,
Revenue,
multiple
external
funding
source.
K
You
provide
leadership
and
coordination,
support
in
maintaining
program,
soil,
providing
Administration
Management
on
the
housing
and
Reuben
development,
called
code,
Consolidated
plan
the
developer
and
manage
the
CD
Enterprise
Grant
policy
and
procedure.
We
provide
technical
assistance
and
training
on
financial
expectation
and
requirement
performance
and
financial
complaints
and
Reporting
and
CD
Grant
management
position
and
processes.
K
K
However,
we
share
that
with
a
grants,
office
and
I
will
share
that
with
the
Enterprise
and
when
they
have
those
great
group
meeting
with
Grant
users
without
concern
is
about
is
not
concerned
by
it's
a
one
Grant
from
Health
Department,
where
we
talking
about
the
green
name,
is
skin
lightening
project
public
awareness,
it's
a
skin,
Latin
product
people
use
in
some
Community
here
and
to
lightening
their
skin
and
studies
show
that
this
is
dangerous
and
that
can
cause
different
disease.
So
they
easily
work
and
we
have
Department
got
their
Grant
go
out,
go
out.
K
C
I
was
wondering
about
the
the
office
of
grants
and
special
projects
as
you've
addressed,
but
even
as
you
describe
them
just
now,
it
appears
that
the
office
of
Grants
and
special
projects,
which
I
understand
is
in
the
coordinators,
our
coordinator's
office
under
fine,
the
finance
division
right.
K
C
Thank
you
for
the
clarification
and
following
up
the
office
of
Grants
and
special
projects
appears
to
be
an
Advisory
Group
to
individual
departments
that
have
their
own
Grant
administrator.
So
the
office
itself
is
not
responsible
for
management
or
coordination.
It's
primarily
there
as
a
resource
when
requested.
Is
that
accurate.
K
Yes,
they
called
the
office
of
Grants
is
a
developed
CD
policy
and
procedurally
own
that
and
the
advice,
department
and
Department
apply
for
Grants
and
manage
the
example
of
the
grand
life
cycle.
But
that's
on
Grant
coming
through
that
office
is
different
than
what
again
is
this
department
apply,
so
those
grand
office
is
responsible
for
that.
I
have
a
the
Grant
Office
representative
here,
so
if
they
want
to
provide
more
qualification,
I
can
turn
back
to
them.
C
C
A
A
mystery
lady
I
think
we're
gonna
invite
up
Lori
Johnson
to
to
address
this
question.
L
Yes,
thank
you,
madam
chair
and
I
also
have
Lyle
Hodges
controller
here,
so
we'll
try
to
address
some
of
those
questions
for
you.
The
grants
and
special
projects
office
used
to
be
in
the
controllers,
or
excuse
me
in
the
coordinator's
office,
under
igr
intergovernmental
relations.
L
As
a
result
of
the
phase
one
audit
of
Grants,
we
moved
that
so
that
it
would
be
more
centralized.
That
team
then
joined
the
controllers,
Grant
team,
which
does
just
the
accounting
and
sub-recipient
monitoring
so
that
function
does
not
oversee
the
management
of
Grants.
We
are
not
staffed
to
do
that.
Nor
was
that
the
charge
to
do
that.
The
team
from
the
coordinator's
office
is
also
a
small
team
of
three
individuals.
L
I'm
handling
a
lot
of
cdbg
Grants
HUD
grants
a
lot
of
reporting
related
to
those
items,
a
lot
of
interaction
with
cped,
who
has
the
greatest
number
or
volume
of
Grants.
So
as
we
melted
that
team,
what
we
tried
to
do
was
be
a
real
resource
for
all
of
the
Departments,
but
we
are
not
staffed
to
manage
grants
and
often
we
don't
know
that
grants
have
been
applied
for
or
that
they
exist
until
we
get
an
invoice
or
we
get
some
other
knowledge
of
that
kind
of
after
the
fact.
L
We
do
not
apply
for
grants
in
the
finance
department,
each
individual
Department
determines
which
grants
would
be
applicable
to
their
area
in
which
grants
would
have
a
benefit
to
the
city,
their
requirements
around
those
that
they
need
to
come
to
council
committee
and
to
council
if
there
are
certain
stipulations
that
are
met
such
as
matching
funds
or
if
there's
any
conflict
with
City
goals
or
Direction,
they
are
supposed
to
come
to
council.
So
we
have
to
be
more
reactive
in
a
lot
of
ways,
because
we
are
on
the
the
back
end
of
that
I
wish.
L
We
could
say
we
were
staffed
up
to
be
much
more
proactive
because
we
ourselves
see
some
of
the
issues
going
on
in
the
Departments
and
we
do
try
to
help
as
much
as
we
can,
but
but
we
often
aren't
in
the
details
of
those.
So
we
ourselves
don't
know
those
activities
again.
We
are
trying
to
be
that
broad
resource,
but
we
need
to
have
the
Departments
come
to
us
and
work
with
us.
We
do
and
I'll
have.
L
If
Lyle
wants
to
talk
about
this,
his
grants
manager
does
and
I
use
the
wrong
title
for
Matt,
but
he
does
host
quarterly
meetings
to
have
the
project.
Grant
project
Managers
from
the
other
departments,
come
in
to
get
that
information
so
that
we
can
try
to
be
proactive.
We
also
try
to
be
real
proactive
with
our
sub-recipient
monitoring,
because
that's
an
area
that
we
think
we
can
offer
assistance
proactively
that
the
Departments
just
are
not
able
to
do
they
don't
have
that
experience.
They
don't
have
those
resources.
L
So
we
try
to
focus
our
limited
resources
on
things
where
we
think
we
can
really
be
a
value-add
or
that
we
can
stop
something
from
happening,
that
we
don't
want
to
have
happen
and
with
that
Lyle
do
you
have
anything
else.
That
you'd
like
to
add
is
that
Lyle
oversees
the
grandson
special
projects
team,
so
Mr
Hodges.
D
Hi
terrible
homosama
members
of
the
committee
allow
Hodges
control
here
so
yeah
the
grants
and
special
projects
team
as
Lauren
is
a
very
small
group,
but
we
we
try
to
provide
as
much
Service
as
we
can
to
the
Departments
and
and
part
of
that
service
is
a
quarterly
Grant
users
group
meeting,
where
we
invite
Any
Grant
manager
that
we've
identified
in
the
Departments
to
hear
sort
of
General
updates
on
the
status
of
federal
funding
or
maybe
there's
a
rule
change.
D
Obviously,
recently
a
lot
of
discussion
around
the
American
Rescue
plan
act
funding
things
of
that
nature,
and
certainly
we
are
a
technical
resource.
If
anybody
has
questions
they
can
reach
out
to
us
and
ask,
and-
and
we
can
do
some
research
for
them.
As
common
noted
in
the
presentation
we
we
have
a
city
talk
website
where
we
provide
documentation
of
our
policies
and
procedures
and
so
again
trying
to
trying
to
get
the
message
out
as
best
we
can,
but
as
Laurie
note,
a
lot
of
change
in
departments
so.
A
Thank
you,
council
member
Payne,.
G
G
You
know
how
do
we
get
efficiencies
or
combine
certain
functions
or
just
to
rearrange
the
functions
in
a
way
to
just
deliver
Services
better,
but
was
did
this
audit
like?
Was
there
interplay
between
this
audit
process
and
the
government
structure
work
that
just
wrapped
up
or
did
those
kind
of
exist
in
some
firewalled
way,
good.
K
K
This
audit
is
a
program
you
started
from
2018.
The
first
report
was
phase
one
in
2019.,
so
we
we
integrate
this
again
this
year
because
we
see
risk
in
those
areas.
A
lot
of
phones
come
into
the
city,
so
we
want
to
see
how
they
they
manager.
So
it's
just
a
part
of
a
program
we
started
earlier
in
2018.
A
I
noticed
the
same
thing
that
council,
member
Payne
did
and
I'm
curious.
I
I
obviously
see
the
middle
two
issues.
The
high
risk
issues
as
being
the
most
important
I
was
surprised
to
see.
I
think
I
saw
in
here
that
somebody
in
the
coordinator's
office
said
they
had
no
idea
that
there
was
a
central
grants
office
which
is
a
little
bit
concerning,
and
you
can
be
as
proactive
as
possible,
but
people
can
choose
to
not
take
that
advice
or
or
to
listen.
M
A
Hopefully,
that
will
streamline
the
accountability,
because
the
coordinator's
office
used
to
just
have
this
whole
smattering
of
different
functions,
very
different
functions
and
now
that
they
are
more
aligned
within
the
new
government
structure.
I
think
people
will
really
need
to
be
accountable
in
a
in
a
clearer
way
and
I
I
wish
you
luck
in
trying
to
navigate
closing
out
all
of
these
within
the
new
government
structure.
F
Thank
you
just
a
quick
question,
so
this
is
phase
two
and
this
is
it.
There
are
no
more
phases,
no
more
departments
to
receive
this.
This
audit.
K
A
Community
member,
no,
this
is
no
end
of
the
week
continue
and
we
will
do
the
DCA
next
year.
This
assessment
we'll
see
what
will
come
up
if
it's
a
high
risk
area
again.
So
we
include
that
way.
It's
not
done,
it's
still
open.
Are
we
going
to
go
through?
Is
the
goal?
Is
there
to
review
all
the
department
mm-hmm.
N
Council
member
Koski-
oh
thank
you,
madam
chair
I,
just
had
a
question
around
in
the
action
plan
section
it
talks
about
you
kind
of
go
through
specific
departments,
and
one
of
them
is
the
health
department
and
kind
of
speaking
of
the
you
know
restructure
of
the
city
restructure
here
you
know
our
office
of
violence.
Prevention
has
moved
out
of
the
health
department.
I.
Imagine
that
they
are
use
a
lot
of
Grants
and
I
was
just
curious
to
know.
N
How
will
this,
how
will
they
still
be
able
to
participate
or
be
part
of
the
action
plan
and
kind
of
reap
these
benefits
of
these
action
plans,
or
are
the
you
know,
or
maybe
I'm
making
an
assumption
that
because
they
were
under
the
health
department
during
this
time
period
of
the
audit?
You
know,
maybe
they
weren't
part
of
this,
but
just
curious
to
know
how
this
could
move
forward
for
them.
K
O
Chairperson
member
Koski,
Josh
Schaefer,
director
of
operations
in
the
health
department,
so
the
office
of
violence
prevention
was
a
component
of
the
audit.
We
did
look
at
Several
of
their
grants
or
several
were
requested
by
the
audit
team.
For
this
they
have
been
a
part
of
the
work
that
we're
doing
thus
far
to
centralize
our
record-keeping
processes,
around
grants
and
so
long
as
they
continue
to
be
an
administrative
component
of
the
department,
at
least
through
the
end
of
this
year.
They'll
continue
to
be
a
part
of
that
work.
C
Did
your
palms
at
all
if
I
could
ask
a
question
about
I,
keep
coming
back
to
the
office
of
Grants
and
special
projects,
this
might
be
addressed
to
the
to
Mr,
Hodges
and
Mr
Ms
Johnson.
C
D
Chairperson
member
for
sure
yeah,
so
it's
our
our
goal
or
the
the
grants
and
special
projects.
Team's
goal
is
to
create
standards
that
will
capture
a
majority
of
the
federal
and
local
guidelines
that
we
try
to
try
to
adhere
to.
Of
course,
one
of
the
one
of
the
challenges
with
that
is
that
every
Federal
grant
potentially
has
different
rules
and
regulations.
D
So
we
try
to
create
an
overarching
set
of
steps
to
follow,
but
It,
ultimately,
is
up
to
the
the
individual
Grant
managers,
those
who
are
applying
for
Grants
to
ensure
that
they're
complying
with
this
specific
rules
of
each
individual
Grant.
A
C
A
I
A
J
Good
morning
again,
audit
committee,
we
have
four
items
to
discuss
with
sub
issues,
we're
going
to
discuss
our
completed
and
in
progress.
Audit
work,
a
little
more
detail
on
the
hiring
and
promotion
process
audit
and
then
I'll
provide
some
other
updates
related
to
things
kind
of
overarching
events
that
are
impacting
audit
work
in
the
city
in
general.
We'll
talk
a
bit
about
our
prior
audit
issue,
follow-up.
J
M
Thank
you,
madam
chair
members
of
the
committee,
so
yeah.
We
can't
get
into
specifics
of
the
conditions
and
information
today,
but
just
kind
of
want
to
provide
a
bit
more
update
of
kind
of
where
we've
been
at
and
kind
of
where
we
are
going
since
we've
been
talking
about
this
I
think
through
most
of
this
year,
and
we
haven't
I'm
kind
of
excited
to
kind
of
be
able
to
in
the
future
committees,
be
able
to
kind
of
share
and
present
some
of
the
results,
because
this
one
is
a
a
significant
one.
M
I
think
it's
also
kind
of
a
collaborative
one
is
taking
place,
we're
working
very
closely
with
the
human
resources
department
and
kind
of
getting
feedback
and
really
kind
of
getting
an
enterprise-wide
approach
to
it.
So
first
is
kind
of
the
objective
against
kind
of
examine
the
process
and
controls
related
hiring
promotion
to
ensure
they're
operating
efficiently
and
sufficiently,
if
you're,
tracking,
between
staff.
M
So
we
kind
of
have
a
couple
pages
of
details
of
slides
and
for
this
one
we
kind
of
been
deploying
a
newer
approach.
We've
been
kind
of
communicating
with
management
kind
of
doing
some
testing,
but
also
kind
of
already
kind
of
move
into
reporting.
M
Just
handle
you've
been
trying
to
give
them
more
information
up
front
kind
of
give
them
time
to
come
up
with
management
responses,
kind
of
make
sure
that
we're
fully
understanding
the
issue
and
that
they
were
kind
of
agreeing
on
the
language
and
kind
of
the
cause
and
all
that
so
trying
to
so
we're
kind
of
in
two
different
parts
of
the
process
kind
of
depending
on
so
we
can
kind
of
where
things
are
at
and
then
kind
of
at
the
end
of
these
slides
and
a
couple
of
slides,
there's
the
scope
or
scope
information
which
I
think
we've
discussed
before,
but
just
kind
of
as
a
reminder
of
kind
of.
M
If
you
have
any
questions
about
this
specific
scope
of
that
as
well,
and
we
plan
for
testing
approximately
30
areas.
So
it's
kind
of
a
bigger
one
and
kind
of
within
that
some
of
them
are
doing
a
more
detailed
testing,
someone
just
kind
of
doing
a
service,
more
kind
of
over
higher
overarching
kind
of
higher
level
view.
If
there's
you
know,
policies,
procedures
and
things
along
that
line
kind
of
depending
on
where
they
follow.
M
It
follows
in
a
risk
rating,
an
assessment
that
way,
but
for
the
status,
so
we're
kind
of
in
field
of
reporting
and
we've
been
preliminal.
Discussion
of
audit
results
began
back
in
September
already
with
management
we've
been
meeting
kind
of
roughly
weekly
or
so
kind
of
a
thumb
on
various
topics.
What
we've
been
seeing
kind
of
where
so
what
you've
been
seeing
kind
of
what
we
really
want
to
go
so
we're
kind
of
keeping
them
engaged
in
the
loop
and
the
first
round
of
audit
issue.
M
Write-Ups
went
out
on
Monday
actually
for
management,
review
and
feedback
and
more
expected
to
follow
on
an
as
needed
basis.
I'm,
so
we're
covered.
We're
testing
has
been
completed.
A
number
of
areas
I
mean
we've
noticed
some
exceptions.
Reviews
have
started
so
I'm
going
to
show
issue.
Light.
Ups
have
been
drafted
and
communicated.
M
You
also
did
a
significant
High
manager
survey.
We've
got
over
80
hiring
managers,
kind
of
got
over
100
or
asked
some
kind
of
significant
detail.
Questions
about
parts
of
the
process,
I'm
kind
of
getting
an
advice,
Pride
perspective
on
those
results
and
kind
of
sharing
results
with
management,
as
well
kind
of
you
know
things
that
might
not
be
relevant
to
the
audit
but
kind
of
just
for
their
information
and
benefit
to
know
kind
of
how
things
are
operating.
M
I'm,
just
kind
of
in
terms
of
the
scope
of
the
projects
and
kind
of
discussions
we've
been
having.
We
got,
we've
received
over
350
documents
from
staff
and
management,
I'm
generally
kind
of
primary
documents,
and
then
we've
also
located
and
reviewed
a
certificate
number
from
other
sources,
including
City
talk
website.
M
So
it
is
a
pretty
detailed
review
of
kind
of
loud
documentation
and
kind
of
a
lot
of
information
over
the
years
that
we
got
for
them,
and
also
so.
We've
had
discussions
with
over
40
staff
on
aspects
of
hiring
and
promotion
processing
meeting
with
some
of
them,
many
of
them
multiple
times
and
something
that'll
be
meeting
on
a
more
regular
basis
as
well
so
kind
of
the
work
we
have
to
do
yet
so
I'm
kind
of
in
the
coming
weeks.
M
Complete
field
testing
or
remaining
testing
areas
in
accordance
with
our
testing
plan
I'm,
including
reviewing
documents,
wrapping
up
final
details,
finishing
on
work
papers
and
kind
of
doing.
Our
final
reviews
create
some
more
detailed
reports
and
kind
of
information
from
the
surveys
and
other
benchmarking.
M
So
we
can
have
some
of
that
more
data
and
kind
of
input
for
the
report
and
kind
of
for
management
and
for
the
committee
to
use
I'm
continue
meeting
with
them
on
a
regular
basis
and
kind
of,
and
then
within
that
draft
up
the
remaining
audit
issues,
kind
of
discuss
management
action
plans,
kind
of
where
they
want
to
go
and
then
also
kind
of
draft
and
Report,
including
providing
additional
themes,
conditions
and
context.
M
In
the
background,
we
really
want
to
try
to
give
as
much
information
and
report
as
well
in
terms
of
the
where
things
are
at.
In
terms
of
you
know,
we
all
know
the
labor
market
kind
of
things,
things
like
that
nature,
I'm
kind
of
providing
some
relevant
contacts
and
then
kind
of
sharing
finalize
report
So
within
that
I'll.
Just
take
two.
M
We've
been
working
really
closely
with
HR
management,
and
there
also
is
an
interim
HR
Director
right
now,
they've
been
working
closely
with
I'm
kind
of
in
that
role
and
kind
of
making
sure
that,
as
it
has
been
some
turnover
that
that.
J
We
could
have
broken
it
up
into
multiple,
smaller
audits,
as
this
one
I
think
you'll
see
represents
a
lot
of
audit
work,
but
to
address
the
whole
process
holistically
in
that
piecemeal
felt
more
important
to
us
at
this
time,
given
what
our
city
is
going
through
and
sincerely
appreciate,
Travis's
lead
on
that
work.
It's
it's
been
massive
he's
our
new
HR
expert.
So
the
second
audit
that
I'll
be
discussing
is
our
hiring.
J
Excuse
me,
internal
investigations,
process
audit
so
again,
working
with
HR,
actually,
multiple
teams,
city
attorney's
office,
HR
and
within
HR,
there's
a
specific
adhr
anti-discrimination
harassment,
retaliation
group
on
internal
complaints
that
are
filed
and
how
they're
investigated.
So
this
isn't
about
necessarily
the
disciplinary
process.
This
is
about
how
investigations
occur
for
complaints
filed
within
the
city,
we're
addressing
kind
of
the
life
cycle
of
it,
the
governance,
oversight
and
monitoring,
training,
data,
integrity
and
information
security
at
times
we'll
be
benchmarking
it
against
best
practices
or
just
providing
opinions
on
the
matters
themselves.
J
J
Out
there
wanted
to
just
keep
it
in
everybody's
Minds
that
it
still
exists.
This
was
we're
offering
our
services
to
the
office
of
police
conduct
review.
J
They
had
a
mandated
body,
worn
camera
audit
process
via
the
Minneapolis
or
Minnesota
Department
of
Human
Rights
report
that
was
issued
so
we'll
we'll
help
them
if
they
choose
to
develop
an
audit
program
for
body,
worn
cameras,
obviously
there's
more
to
come
on
on
our
work
with
mdhr.
The
the
bigger
status
update
with
this
is
off.
Opcr
office
of
police
conduct
review
has
been
operating
without
a
director
for
some
time,
I
think
over
a
year.
J
At
this
point,
however,
the
new
director
started
Monday,
so
we
have
a
point
of
contact
and
a
lead
in
that
department
now,
so,
if
they,
if
they
want
to
re-engage
with
us,
that
now
could
be
a
time
to
do
that.
But
I'll
I'll
talk
more
about
other
factors
in
the
next
portion
of
the
presentation.
J
So
if
you
want
to
watch
that
that
presentation
back
I,
don't
I'm
I,
wasn't
the
one
who
delivered
the
presentation
so
I
don't
want
to
speak
to
it
per
se,
and
that
is
a
council
action.
Not
an
audit
Committee
Action,
but
I
would
encourage
you,
as
it
did
Spawn
from
a
project
that
internal
audit
LED
to
go
ahead
and
flag
that
for
your
review.
J
The
second
kind
of
overarching
theme,
as
I
mentioned
back
in
the
opcr
body,
worn
camera
audit
consultation.
There
are
multiple
ongoing
investigations
with
the
Minneapolis
Police
Department,
so
the
Minnesota
Department
of
Human
Rights
report
was
delivered
to
the
city
settlement
negotiations
are
underway.
The
Department
of
Justice
also
is
conducting
a
pattern
practice
investigation.
That
investigation
is
ongoing,
so
we've
held
some
of
our
audit
projects
until
we
have
an
outcome
that
clarifies
where
we
can
be
of
use.
J
This
is
I
would
present
a
unique
challenge
to
US
during
the
risk
assessment
process,
which
is
something
we'll
be
moving
into
in
December,
not
knowing
the
extent
and
scope
of
what's
going
on
and
what
might
result
from
those
doesn't
seem
wise
for
us
to
do
audit
testing
that
may
end
up
as
a
finding
or
negotiated
settlement
one
of
those
those
agreements.
So
it's
challenging
to
do
it
in
that
context.
With
that
being
said,
we
recognize
the
police
department
as
a
high
risk
activity
in
the
city
and
the
community
safety
function
as
a
high
risk
activity.
J
So
we're
following
that
closely.
It's
not
going
to
yeah.
We
will
be
doing
more
work
in
the
community
safety
arena
in
the
coming
year
and
as
kind
of
a
side
note
to
that.
Based
on
our
off-duty
audit
and
other
audit
findings,
police
Union
contract
negotiations
are
underway.
J
They
may
have
implications
related
to
off-duty
work
and
so
it's
hard
again
to
close
some
of
those
issues
specifically
because
they're
touched
on
in
those
contract
negotiations.
So,
as
we've
done
a
fair
amount
of
law
enforcement
audit
work,
we
have
these
larger
structural
things
going
on.
So
we've
kind
of
pulled
back
some
of
that
Arena,
but
I
don't
want
to
give
the
impression.
That's
that's
not
a
significant
area
of
work
that
we
intend
to
undertake
in
the
near
future.
Hopefully.
G
Thank
you,
madam
chair
yeah.
There
was
an
audit
question
that
was
raised
during
the
Pogo
committee
Monday
around
the
West
law
contract
for
the
clear
database,
and
one
of
the
questions
raised
was
around
the
audit
process
around
the
use
of
that
system,
and
there
was
some
discussion
about
the
potential
Auditors
embedded
within
MPD,
and
you
know
setting
aside
the
philosophical
question
about
whether
or
not
you
can
audit
yourself
internally
without
that
third
party
firewall.
G
One
of
the
one
of
the
answers
to
that
question
was:
it
could
theoretically
be
possible
for
the
audit
office
to
handle
that
type
of
database
auditing
work,
which
was
essentially
determining
whether
or
not
the
use
of
that
database
is
in
alignment
with
a
business
case
and
not
abuse
of
that
database,
and
one
of
the
issues
raised
during
that
was
that
you
know
under
the
former
internal
audit
function.
G
With
that
background,
in
context,
particularly
around
the
hold
on
on
specific
projects
in
MPD,
if
there
are
maybe
some
ongoing
audit
functions
that
we
as
a
committee
need
to
either
consider
or
if
this
is
going
to
be
a
consideration
of
you
as
this
now
interim
City
auditor,
how
we
should
best
approach
that
type
of
ongoing
audit
work
as
opposed
to
project-based
audit
work.
J
Chair
Paul,
massano,
Committee,
Member
Payne.
We
in
the
past
have
done
without
knowing
more
details
about
this,
so
I'm
going
to
speak
generally
and
I
I
hope
I
can
answer
some
of
your
questions.
So
one
aspect
that
internal
audit
has
performed
in
the
past.
One
type
of
project
is
a
continuous
monitoring
function,
so
it's
less
of
usually
results
from
an
audit
project.
J
We
know
that
there's
going
to
be
change
over
time
in
a
certain
area.
It's
a
I
think
the
last
example
would
be
kind
of
the
neighborhoods
2020
plan,
and
so
we
check
in
regularly
look
at
the
progress
of
what
is
happening
in
that
area
and
and
and
work
with
that
team
as
a
continuous
monitoring
function,
providing
audit
Insight
throughout
the
process.
So
that's
less
of
a
one-time,
project-based
approach
and
more
of
a
continuous
process
until
there's
some
form
of
resolutions.
That's
that's
one
option.
Our
audit
plan
we
consider
rolling.
J
It's
very
Dynamic
at
the
city
and
as
we
learn
of
things
we
may
modify
and
move
things
around
on
the
audit
plan,
with
the
consent
of
the
audit
committee
kind
of
the
third
piece
I'd
say
to
that
is,
as
we
go
into
the
risk
assessment
process,
one
of
the
important
things
we
do
throughout
that
is
interviews
reviewing
Council
action.
Looking
at
what
new
and
emerging
things
are
happening
across
the
city
and
so
two
two
ways
to
go
about
it.
J
J
Interview
is
another
and
we
intend
to
start
rolling
that
out,
as
we
finish,
the
projects
that
we
have
going
on
currently
and
the
third
is,
as
the
audit
committee,
you
approve
the
audit
plan,
so
the
the
auditor
recommends
based
on
a
risk
assessment,
so
we
we
show
our
work,
why
we've
selected
an
audit
plan,
but
the
audit
committee
approves
it.
So
if
there's
there's
items
as
the
audit
committee,
you
feel
should
be
added
or
subtracted.
J
G
And
a
follow-up
is
kind
of
your
thoughts
about
capacity,
because
I
I
feel,
like
the
shift
in
government
structure,
also
shifts
the
scope
of
audit
from
you
know:
managing
Enterprise
risk
to
managing
Enterprise
risk.
Plus
you
know,
oversight
and
balance
of
power
and
I
think
that
that
might
require
more
capacity
for
more
of
the
continuous
audit
function
and
I'm.
Just
curious
from
a
capacity
perspective.
G
Is
that
something
that
we
need
to
be
considering
not
just
as
the
audit
committee,
but
also
as
a
member
of
city
council,
getting
ready
to
finalize
a
budget?
Well.
J
You
chair,
Paul,
massano,
Committee,
Member,
Payne
I
just
forwarded
several
slides
because
you've
preempted
something
I
was
going
to
talk
about
just
before
I
go
back
a
few
and
and
deliver
that
portion
of
my
presentation.
Just
noting
that
the
budget
process
is
underway.
They'll
talk
more
about
that
momentarily,
but
you
are
correct.
The
budget
process
is
underway
now
and
I'll
I'll
kind
of
have
some
additional
thoughts
recognizing
that
this
isn't
a
budget
committee
meeting
and
and
whatnot.
J
So,
if
you
don't
mind,
the
government
structure
update
our
city
clerk,
Mr
Carl
provided
an
overview
of
that
during
his
part
of
the
presentation
just
to
follow
up
on
that
in.
In
short
synopsis.
The
new
executive
mayor,
legislative
Council,
ordinance
was
adopted,
signed
on
October
20.
J
City
auditor's
office
was
established
as
an
independent
component
of
the
legislative
Department
again.
The
internal
audit
function
and
audit
committee
are
largely
at
like
the
functions
of
the
audit
committee
are
largely
unchanged.
So
audit
internal
audit
and
audit
committee
they're
going
to
be
doing
the
same
type
of
work.
The
work
that
you're
receiving
I'd
note
that
correct
there
is
an
enhanced
look
at
audit
and
request
for
audit
activities.
J
Given
the
the
change
in
structure
you're
aware
of
our
audit
capacity
as
it
stands,
we
complete
a
robust
audit
plan,
but
you
know
obviously
every
auditor
that's
added
more
audit
work
is
done
and
then
to
tack
on
to
that
we
have
a
new
policy
and
research
division
that
supports
the
council.
So
this
is
an
independent,
non-partisan
research,
analysis,
evaluation
function
that
is
more
connected
to
council
they're
separate
from
the
audit
function,
so
the
two
lanes
are
are
met.
The
internal
audit
function
follows
the
IAA
and
red
book
standards.
J
The
the
professional,
the
policy
and
research
division
has
their
own
Professional
Standards,
but
they
establish
this
appropriate
feedback
loop.
Where
audit
has
findings.
Some
of
the
findings
touch
on
Enterprise
policy.
J
That
activity
is
reported
back
to
council
and
kind
of
the.
The
idea
generation
can
happen
there.
So
this
is
an
important
feedback
loop.
That's
why
it
was
written
in
the
way
that
it
was.
But
this
is
a
new
division.
I
currently
doesn't
exist,
nor
does
it
have
staff,
so
the
budgeting
process
is
underway
and
that
we
delivered
a
presentation
to
council
that
happened
before
adoption
of
the
government
structure
ordinance
when
there
were
different
proposals
on
the
table.
The
kind
of
presentation
that
was
delivered
reflected
the
mayor's
proposed
budget.
J
So
you
know
the
original
presentations
that
about
government
structure
that
were
delivered
back,
I
believe
in
April
talked
about
a
timeline
for
for
growing
staff,
but
recognizing
clearly
that
the
need
for
obviously
a
city
auditor
position
is
required
under
Charter
and
that
that
has
been
funded,
but
the
need
for
policy
and
research
division
staff
to
get
that
function
started
and
off
the
ground
that
you
need
staff
to
do
that,
and
then
also
in
that
presentation,
it
contained
a
community
safety
auditor
recognizing
that
we
have
this
new
division,
this
new
Department
of
Community
safety
and
given
our
notation
of
risk
that
exists
within
a
public
safety,
Community
safety
that
that
is,
there's.
J
Full-Time
work
there
for
audit
and
a
specialist,
so
that
was
I'm
not
saying
anything
new.
Now
that
I,
some
of
the
words
have
changed,
but
that
was
back
in
April
when
we
were
talking
about
our
timeline.
J
How
are
we
going
to
generate
this
as
it's
obviously
critical
work
that
Council
needs
we're
working
with
the
clerk's
office
as
part
of
the
legislative
department,
so
there's
new
opportunities
for
cross
collaboration
there
and
Mr
Carl's
been
very
helpful
in
that
regards
that
we're
now
working
in
in
tandem
on
figuring
out
how
to
how
to
Resource
and
structure
some
of
this.
But
obviously
it
largely
comes
down
to
budget,
and
the
budget
process
is
concluding
in
December.
F
Benny,
thank
you.
It's
your
palmisano
just
quickly,
I
was
sort
of
pondering
what
council,
member
Payne
was
saying,
and
it
seems
to
me,
though,
that
the
the
although
I
I,
hear
what
you're
saying
this
is
a
growing
Department
getting
that
level
right
is
going
to
be
important,
but
the
goal
would
be
to
not
have
on
departments
that
require
ongoing
off
audits
or
departments
that
require
an
auditor
be
present
all
the
time.
F
The
goal
is
that
the
Departments
hire
the
best,
based
on
the
other
audit
for
hiring
find
the
best
candidate,
the
best
most
qualified
candidates,
to
run
the
department
responsibly
and
with
expertise,
although
subject
to
internal
audit
at
any
time
so
I.
If
I
understood
the
discussion,
it
seems
to
me
that
you
know
not
building
out
for
that.
Eventual
might
not
be
as
important
as
building
out
for
this
new
legislative
arm
of
this
department.
Those
are
my
comments
and.
J
Chair
palmisano,
Committee,
Member
of
n,
a
audit
projects
always
have
a
lifetime
or
a
timeline
there.
We
we
will
not
extend
a
project
indefinitely,
Or
continuously
audit.
One
item
we
want
to
address
risk
and
controls
management
should
improve
controls
where
that's
necessary
and
that
should
address
concerns
and
we
might
come
back
and
audit
the
same
thing
to
test
whether
the
new
controls
are
operating
effectively.
The
continuous
monitoring
program.
Again
it
has
a
lifetime,
it's
not
not
in
perpetuity
that
would
be
continuously
monitoring
one
one
project:
it's
more
of.
J
We
are
going
to
dedicate
some
resources
as
internal
audit
to
supporting
a
group
as
it
engages
in
some
new
new
activity
with
a
level
of
risk
and
importance.
So.
A
J
We
have
five
open
audit
issues.
Six
are
overdue.
We
have
two
audit
issue
validations
in
progress.
We
do
have
some
updates
We've
managed
to
close,
so
the
2019
contract
amendments
out
at
phase
one
issue.
One
all
issues
from
that
report
are
now
closed,
so
that
is
good
to
get
out
off
the
plate,
and
on
top
of
that
we're
working
on
validating,
we
have
the
documentation
necessary
for
the
Park
and
Recreation
board.
Grant
Administration
process
audit.
So
you've
heard
about
further
grants.
Audits
this.
J
This
relates
back
to
that
one
that
we
mentioned
earlier
for
the
two
remaining
audit
issues
in
that
report.
So
those
are
continuing
to
close.
The
following
reports:
do
have
open
audit
issues,
so
the
police
information
management
system
pims
it
security
audit,
there's
none.
The
items
themselves
are
not
in
public
working
to
close
those
off-duty
audit,
as
I
mentioned.
J
There
are
other
other
forces
that
work
in
the
city
right
now
that
will
touch
on
those
audit
recommendations,
we're
in
the
process
of
closing
out
the
grant
administration's
process
audit
and
the
personal
work
issued
mobile
devices
that
those
are
still
open.
That
was
a
report,
those
those
aren't
overdue.
Those
will
be
those
are
in
progress
and
and
should
be
completed
in
time.
We'll
have
more
updates
on
that
as
the
year
progresses.
Although
I
suppose
December
is
our
next
meeting.
J
With
that,
I
will
conclude
my
presentation
and
thank
my
audit
staff
they're
working
very
diligently
I.
Thank
you
common
for
your
work
on
grants.
Travis
for
leading
massive
HR
effort,
and
my
new
audit
staff,
Allison
and
Nikita
have
really
hit
the
ground
running.
They
were
forced
to
as
we
started
these
massive
HR
Audits
and
they've
adapted
and
are
thriving
I'm
very
lucky
to
have
them
both
on
board.
A
Terrific
and
thank
you
for
coming
to
committee
today,
all
right
with
that
I
will
ask
the
clerk
to
please
receive
and
file
the
audit.
Are
there
any
announcements,
council,
member
Koski.
N
A
I
also
forgot
to
note
that
Committee
Member
Singleton
is
at
a
Statewide
Legal
Services
conference
today,
and
so
she
was
unable
to
make
this
committee
meeting.
Sorry
I
should
have
sent
that
at
the
beginning
of
today,
seeing
no
further
business
before
us
and
without
objection.
I
will
declare
this
meeting
adjourned.
Thank
you.
Everyone.