►
From YouTube: August 17, 2022 Audit Committee
Description
Additional information at:
https://lims.minneapolismn.gov
A
B
A
Thank
you.
Let
the
record
reflect
that
we
have
a
quorum.
We
knew
that
mr
fisher
would
not
be
able
to
make
it
and
he's
been
so
diligent
about
every
meeting
and
he's
provided
his
thoughts
for
us
today
at
this
meeting
as
well.
So
I
wish
him
well.
He
had
another
commitment
that
he
could
not
get
out
of.
Colleagues.
Our
agenda
is
before
us.
May
I
have
a
motion
to
adopt
the
agenda.
A
Thank
you
all
those
in
favor,
please
signify
by
saying
I
I,
those
opposed
that
carries
in
the
agenda
is
adopted.
Next,
we
have
the
acceptance
of
the
minutes
from
our
last
regular
meeting
of
june
27th
2022.
May
I
have
a
motion
to
accept
those
minutes
so
moved.
Thank
you.
Second,
thank
you.
All
those
in
favor
say
aye
aye
opposed,
nay
that
carries
and
the
minutes
are
accepted.
Next,
we
move
on
to
new
business.
A
D
D
I
think,
with
the
clerk
available
for
anyone
in
the
public
I'll
continue.
This
body
knows
at
last
year's
general
election
minneapolis
voters
approved
a
change
in
the
city's
form
of
government
which
established
an
executive
mayor
and
legislative
council
structure
which
is
based
on
the
traditional
strong
mayor
system
of
municipal
government
that
new
form
of
government
became
effective
on
december
3rd
last
year.
D
As
shown
on
this
slide,
this
new
structure
focuses
on
a
separation
of
powers
between
an
elected
chief
executive,
the
mayor
and
a
legislative
body
called
the
city
council.
This
is
a
system
of
shared
powers
that
incorporates
a
system
of
checks
and
balances
between
the
legislative
branch
and
the
executive
branch
loosely
comparable
to
what
is
in
place
at
federal
and
state
levels
of
government.
In
the
new
government
structure,
the
mayor
is
the
policy
leader
of
the
city
and
functions
as
its
chief
executive
officer.
D
The
mayor
leads
the
city's
administration,
which
encompasses
its
operating
departments
and
is
responsible
for
the
implementation,
administration
and
enforcement
of
laws,
policies
and
regulations.
The
mayor
also
serves
as
the
city's
official
spokesperson
by
contrast
and
complementing
those
executive
functions.
D
So,
as
I
indicated
earlier,
the
city
auditor
is
a
new
executive
level
position.
It
was
created
under
the
auspices
of
the
government
structure
charter
amendment
and,
as
shown
on
this
slide,
the
position
is
envisioned
as
having
two
very
broad
functions.
First,
the
auditor
is
an
independent
officer
of
the
municipal
government
and
is
responsible
for
providing
objective
assurance
and
consulting
services
to
evaluate
and
improve
the
overall
effectiveness
of
the
city's
operations.
D
This
work
includes
performing
risk-based
audits
and
investigations,
as
well
as
consulting
services
across
the
municipal
enterprise
monitoring
and
assuring
compliance
with
applicable
laws,
policies
and
regulations
and
minimizing
strategic
financial
reputational
and
operational
risks.
These
are
largely
the
functions
that
you
all
are
familiar
with
today
that
are
performed
by
the
city's
existing
internal
audit
function.
Those
continue
into
the
future
likely
could
be
enhanced
under
the
new
office
of
city
attorney.
I'm
sorry,
city
auditor.
D
So
the
first
division
is
the
audit
and
assurance
division.
This
division
essentially
carries
forward
that
core.
The
core
work
of
the
internal
audit
function.
Audit
and
assurance
performed
by
our
internal
audit
today,
its
primary
focus
would
be
on
providing
that
risk-based
and
objective
audit
and
consulting
services,
also
investigations
of
any
allegations
of
fraud
or
waste
or
abuse,
and
for
reporting
its
findings
to
the
audit
committee.
As
proposed.
This
division
would
operate
under
an
internal
audit
director
who
would
be
appointed
by
the
city
auditor
and
confirmed
by
a
formal
vote
of
this
body.
D
The
second
division
is
the
legislative
and
fiscal
analysis
division.
This
new
division
would
be
the
professional
arm
of
city
council.
It
would
provide
strategic
policy
advice
and
guidance
and
would
conduct
a
variety
of
research,
analytical
and
related
functions
in
support
of
the
council's
legislative
policy
making
and
oversight
functions.
D
The
policy
analysts
in
this
division
would
be
assigned
to
the
committees
so
that
they
could
help
develop,
subject
matter,
expertise
and
provide
support
for
those
committees,
as
they
continue
evaluating
proposals
for
local
legislation
and
enterprise
policies,
they
would
provide
that
support
for
policy
level
work
by
planning
analysis,
reporting
and
ongoing
monitoring
work
across
the
enterprise.
Furthermore,
when
directed
by
council,
these
analysts
would
then
be
able
to
provide
some
objective
reports
and
comparable
research
studies
on
proposals
that
are
docketed
for
the
council's
consideration.
D
Finally,
the
third
division
under
the
auditor's
office
is
the
performance
evaluation
division.
This
new
division
would
be
responsible
for
planning,
developing
and
administering
an
enterprise-wide
performance
management
program
to
identify
key
performance
indicators
and
metrics,
to
gather
responsive
data
and
to
evaluate
enterprise
performance
against
the
established
goals,
policies
and
priorities
articulated
by
the
city
council.
D
So
in
this
chart
I've
attempted
to
illustrate
the
city,
auditor
and
the
office
of
city
auditor,
as
I've
just
described
it.
It
includes
the
three
major
divisions
and
the
high-level
reporting
structure
between
city
council
and
the
independent
audit
committee.
As
you
can
see,
the
city
council
has
a
direct
line
to
the
audit
committee,
which
it
creates
by
ordinance.
The
audit
committee
then
has
a
direct
line
to
the
city
auditor,
who
is
appointed
by
and
reports
to,
the
audit
committee.
D
The
audit
committee
maintains
a
connection
to
that
assurance
and
compliance
division,
as
reflected
with
that
dashed
line,
and
then
the
city
council
has
an
indirect
tie-in
to
the
city.
Auditor
also
reflected
with
the
dashed
line
for
the
purposes
of
receiving
support
for
its
policy
making
and
oversight
functions
that
are
also
reflected
on
those
two
new
divisions
within
the
office
of
city
auditor.
D
Next
I'll
turn
my
conversation
to
the
recommendations
associated
with
the
audit
committee.
As
this
body
knows,
the
government
structure
amendment
requires
that
the
city
council
create
an
independent
audit
committee.
That
audit
committee
is
responsible
for
appointing
and
overseeing
the
work
of
the
city
auditor
and,
through
the
auditor,
the
work
of
the
office
of
city
auditor.
As
indicated,
the
audit
committee
would
also
maintain
a
direct
connection
to
that
audit
and
assurance
division
within
the
office
for
direct
accountability
for
the
core
functions
of
audit
compliance
and
assurance
services.
D
These
functions
are
provided
by
the
audit
committee
today.
The
major
difference
in
scope
of
authority
and
duties
is
that
today
the
audit
committee
is
created
in
the
code
of
ordinances,
what
we
might
call
the
municipal
statutes
of
the
city.
The
charter
amendment
elevates
the
audit
committee
into
the
city
charter,
our
city's
constitution,
so
it
gives
greater
stability
and
a
sense
of
permanence
at
that
higher
level
of
authority
to
both
the
audit
committee
and
its
work
and,
by
extension,
to
the
work
of
the
office
of
city
auditor.
D
It
helps
to
further
insulate
the
audit
committee
and,
by
extension,
the
city
auditor,
from
any
political
influence
or
attempts
to
undermine
the
independence
of
both
the
committee
and
its
auditor
as
part
of
that
charter
amendment.
However,
the
membership
of
the
audit
committee
is
slightly
different
from
what
exists
today
under
the
city
code.
Today,
the
audit
committee
has
six
members.
Three
are
council
members.
D
One
is
a
park,
commissioner,
representing
the
minneapolis
park
and
recreation
board
of
commissioners
and
two
are
community
members
who
have
requisite
subject
matter,
expertise
and
relevant
professional
experience
that
are
outlined
in
our
code.
The
charter
amendment
states
that
the
majority
of
the
audit
committee's
members
cannot
be
current
or
former
council
members.
Thus,
a
change
in
membership
is
required
to
comply
with
the
charter.
D
On
this
slide,
I've
provided
a
side
by
side
comparison
of
the
current
membership.
I
just
detailed,
which
is
shown
on
the
left,
with
the
staff
recommendation
for
the
proposed
membership
shown
on
the
right.
As
you
can
see,
staff
is
proposing
to
increase
the
committee's
membership
from
six
to
seven.
This
secures
an
odd-numbered
body
which
is
good
to
minimize
chances
for
a
thai
vote
on
business
before
the
body.
D
We
are
also
recommending
that
the
membership
be
adjusted
to
provide
for
a
majority
of
its
members
to
be
individuals
with
qualified
expertise
and
subject
matter,
professional
experience
to
help
inform
the
work
of
the
independent
audit
committee.
Given
the
heightened
importance
of
the
audit
committee,
we
believe
that
increasing
the
professional
representation
on
this
body
is
critical
to
its
immediate
and
long-term
success.
D
Those
qualifications
are
reflective
in
the
code
of
ordinances
today
for
the
two
community
members,
so
that
change
would
reduce
one
seat
currently
held
by
a
council
member
and
would
add
two
new
seats
for
community
representatives,
who
would
be
appointed
by
the
city
council.
Using
the
city's
open
appointments
policy
and
procedures.
D
On
this
slide,
I've
attempted
to
reflect
all
of
those
changes,
so
you
can
see
that
the
two
major
appointing
authorities
are
the
city
council
and
the
park
and
recreation
board.
The
city
council
president,
as
current,
would
designate
subject
to
confirmation
by
the
full
council,
the
two
council
members
to
be
assigned
to
the
audit
committee
and
would
also
designate
one
of
those
members
to
be
the
committee
chair
again.
That's
the
process
in
place
today
under
the
city
code,
the
park
and
recreation
board
would
designate
its
representative
commission
member.
D
The
city
council
would
be
responsible
for
appointing
the
four
community
representatives
and
these
individuals
would
then
be
selected
through
the
city's
open
appointment
process
set
forth
in
section
14.180
of
the
city
code.
These
four
individuals,
as
I
indicated,
would
need
to
demonstrate
expertise
and
professional
experience
in
relevant
fields.
The
result
is
that
the
majority
of
the
audit
committee
would
be
individuals
who
have
the
skill
set
professional
background
and
experience
to
speak
the
vernacular,
as
it
were,
of
the
city
auditor,
and
to
bring
to
the
committee
the
benefits
of
that
professional
expertise.
D
Community
members
would
be
appointed
to
three-year
terms
with
a
limit
of
no
more
than
two
consecutive
terms
for
a
total
of
six
years.
That
is
what's
in
the
code
today,
so
it
remains
unchanged.
As
indicated.
The
audit
committee
is
the
appointing
authority
of
the
city
auditor
who,
in
turn,
is
responsible
for
the
services
and
functions
that
are
assigned
to
the
office
of
city
auditor
in
terms
of
next
steps,
staff
would
respectfully
request
that
the
audit
committee
take
the
following
actions
shown
on
this
slide.
D
First,
we
ask
for
your
approval
and
concept
of
the
job
description
for
the
city
auditor,
as
contained
in
the
summary
that
was
in
your
briefing
materials
with
that
approval.
We
would
then
seek
formal
authorization
from
the
city
council
to
create
the
new
full-time,
equivalent
position.
The
city
council
has
already
sequestered
contingency
funds
from
this
year's
budget
to
create
the
position
and
ongoing
funding,
as
planned
in
the
mayor's
2023
budget.
D
D
This
slide
prevent
presents
a
high
level
timeline
for
all
of
these
actions.
As
you
can
see,
we
would
hope
to
finalize
the
formal
creation
of
the
new
city
auditor
position
in
early
september
and
to
initiate
the
recruitment
process
very
soon
thereafter.
It
would
be
our
goal
to
have
an
offer
ready
to
extend
to
the
selected
candidate
in
october,
with
a
possible
onboarding
by
mid-november,
just
prior
to
the
thanksgiving
break
or
possibly
on
return
from
that
holiday
between
october
and
december.
D
We
anticipate
the
council
and
mayor
will
finalize
both
the
government
structure
ordinance
and
the
2023
budget,
which
will
implement
the
city's
new
operating
structure
and
its
financing
plan
in
time
for
next
year.
We
would
plan
to
transition
to
the
new
audit
committee
in
the
last
few
months
of
this
year
with
the
intention
of
swearing
in
the
new
audit
committee.
In
january
2023
that
completes
my
presentation.
Madam
chair,
I'm
happy
to
respond
to
questions.
The
committee
may
have.
C
Thank
you,
madam
chair,
and
thank
you,
mr
carl.
A
few
slides
back.
You
had
the
side
by
side
comparison
of
the
committee
membership
makeup
and
one
clarifying
question
I
had
is
around
council
versus
mayoral
appointment.
My
understanding
is
this
new
makeup.
These
four
community
representatives
would
be
exclusively
appointed
by
council,
but
my
understanding
is
that
mayoral
appointment
happened
for
one
of
the
two
community
representatives
was
that
just
by
courtesy
or
was
that
by
ordinance.
D
The
through
the
chair
council
member
payne,
in
the
past,
when
the
audit
committee
had
been
constituted
under
the
code
of
ordinances,
it
was
agreed
to
be
a
shared
function,
so
the
mayor
had
one
appointee
and
the
council
had
one
appointee,
because
the
new
charter
amendment
firmly
puts
the
office
of
city
auditor
in
the
legislative
branch.
Our
proposal
would
remove
the
mayor's
appointment
and
put
all
four
of
the
community
represent
representative
seats
under
the
appointment
authority
of
the
city
council.
Thank.
E
A
The
mayor
was
a
little
bit
surprised
to
see
this
in
the
draft
ordinances
and
we've
been
starting
to
walk
through
these
as
a
council,
the
draft
ordinances
and
and
take
feedback.
I
want
to
point
out
that,
while
the
timeline
is
here
on
the
second
to
last
page,
this
will
take
a
while
to
get
into
place.
It
took
a
while
to
find
and
recruit
good
audit
committee
members
that
are
going
to
bring
the
depth
of
experience
and
and
understanding.
A
A
A
So
we
don't
need
to
kind
of
rewrite
the
code
and
the
charter
into
a
job
description
or
a
job
summary
here
today,
but
those
things
there
are
a
couple
of
key
changes
as
council
member
payne
just
pointed
out
that
the
mayoral
appointments
would
cease
to
exist.
Given
this
new
charter
structure,
but
we
still
have
to
effectuate
that
in
in
our
code,
councilmember
payne.
C
Thank
you,
madam
chair
yeah.
You
made
me
think
of
another
another
question
around
these
four
community
members.
I'm
curious
if
we
could
maybe
outline
maybe
a
different,
what
might
be
the
types
of
relevant
experience
or
certifications
that
we
would
be
looking
for
for
those
memberships
and
and
I'm
particularly
interested
in
you
know,
we've
had
some
discussions,
at
least
within
council
around
this
legislative
support
function
and
as
of
today,
that
is
slated
for
being
a
part
of
the
office
of
the
auditor,
and
so
I'm
curious.
C
If
that's
going
to
be
the
case
as
we
move
forward
and
solidifying
the
new
government
structure,
what's
going
to
be
the
relevant
experience
on
this
committee,
that's
going
to
both
support
the
audit
function
and
the
legislative
support
function.
What
might
be
the
kind
of
profile
we
would
be
looking
for.
D
I
apologize
council
member.
I
was
quickly
trying
to
pull
up
the
city
code
and
don't
have
access
to
the
internet,
so
I
could
show
you
in
writing
the
qualifications
that
are
spelled
out
for
community
members
in
the
code
today.
It
basically
indicates
that
I'm
pulling
from
memory
and
I'm
sure
that
the
internal
auditor
can
help
me
with
this.
It
talks
about
experience
in
accounting,
so
a
cpa
background,
a
certified
internal
auditor
which
I
think
is
a
cia
background,
an
interesting
acronym
and
then
like
certified
government,
accounting
and
auditing
backgrounds.
D
So
our
financial
management,
especially
emphasizing
experience
in
the
public
sector.
I
think
that's
why
chair
palmasana
was
saying
some
of
our
prior
members
have
been
current
or
former
city
managers
and
have
that
background
financial
expertise?
I
think,
obviously
we
could
pull
from
the
public
sector
the
difficulty
there
is
the
public,
the
public
sector
and
private
sector
are
different
and
our
perhaps
have
different
levels
of
focus
on
values
versus
bottom
line
performance
and
those
things
can
be
argued
by
by
others.
D
I
think
the
the
qualifications
that
would
be
necessary
for
an
effective
member
of
the
audit
committee
are
determined
by
this
body
itself.
I
think
it
starts
with
an
understanding
of
what
is
the
core
function
of
this
body,
and
if
the
core
function
of
this
body
is
that
oversight
element
of
the
enterprise
performance,
certainly
financial
expertise
or
a
real,
strong
background
in
financial
management
is
going
to
be
key.
But
I
I
welcome,
and
remember
fischer
also
head
forward
and
chair
palmerston
was
good
to
send
me
his
comments.
D
Last
night,
I
take
his
feedback
seriously
that
there
are
more
than
just
financial
management
backgrounds.
That
would
add
value
to
this
body,
so
I
think
ultimates
for
this
body
to
decide
what
that
is,
and
that
can
certainly
be
codified
in
those
ordinances
that
we
are
drafting.
I
don't
know
if
I
answered
your
specific
question.
C
D
Certainly,
I
I
think,
in
my
opinion,
madam
chair
and
council
member
paint,
I
do
think
that's
something
that
could
be
helpful
to
this
body
as
they
exercise
oversight
of
the
auditor
and
through
the
auditor,
the
office
of
city
auditor,
which
would
include
policy
and
fiscal
analysts
who
would
be
directly
associated
with
and
align
to
helping
counsel
with
this
job.
So
absolutely.
A
And
I
might
offer
that
I
think
it's
probably
too
soon
to
tell
right,
because
we,
if
we
have
a
legislative
and
financial
analyst
function
or
oversight,
function,
that
lands
in
the
auditor's
department.
I
think
we
would
want
to
delegate
that
full
authority
back
to
city
council,
at
least
that's
what
I've
heard
from
other
people
on
council
right
now.
A
A
Since
so
much
of
our
current
work
has
been
in
working
with
or
going
in
and
to
audit
our
mpd
for
example.
So
I
think
we
take
a
look
at
the
wide
variety
of
of
needs
that
are
part
of
our
part
of
the
work
ahead
for
and
we
get
to
see
that
kind
of
you
know
a
couple
years
out
and
I
think
that
helps
us
to
show,
but
we
might.
F
A
G
D
Through
the
chair,
commissioner
benny,
I
will
pull
on
my
memory.
I
don't
have
my
charter
right
in
front
of
me,
so
the
council,
by
ordinance,
creates
the
audit
committee.
The
audit
committee
appoints
the
auditor
and
it
the
auditor
is
very
protected
or
insulated
I'll
say
in
the
charter.
The
charter
commission
and
drafting
this
amendment
that
was
approved
by
voters
was
very
deliberate.
He
spent
a
lot
of
time
talking
about
how
do
you
put
in
place,
someone
who
can
be
objective?
D
So
the
council,
under
the
charter,
through
a
very
prescribed
removal
process,
can
remove
the
auditor
only
for
cause
once
this
body
appoints
that
auditor,
the
audit,
the
auditor,
all
positions
in
the
office
of
city
auditor
have
to
be
created
through
the
council's
process,
meaning
the
budget
and
hr
and
those
types
of
things
are
funded
by
the
council,
and
so
for
that
reason
the
council
has
a
touch.
I
will
call
it
a
light
touch
upon
the
city
auditor
and,
by
extension,
the
office
of
city
auditor.
D
The
auditor
is
within
that
legislative
branch,
as
I
showed
at
the
beginning.
So
there
is
a
connection,
even
if
it
is,
I
would
say
at
arm's
length.
This
body
has
a
direct
contact
with
the
auditor.
The
council
has
an
indirect
connection
and
I
know
there
was
some
discussion
about
the
legislative
and
policy
analysis
and
oversight
functions,
and
perhaps
mr
patrick
can
speak
to
this
a
bit.
D
He
has
ideas
on
how
these
three
I
deliberately
tried
in
this
chart,
to
show
a
separation
between
them
and
I
don't
speak
the
auditor's
language
but
thought
processes
that,
through
the
audit
charter,
this
body
would
adopt
and
enforce,
would
have
a
way
of
referring
to
the
city
council
and
saying
that
the
city
owner
may
take
assignments
from
the
council
so
that
it
still
goes
through
the
formal
channel
of
coming
to
this
body
and
then
in
the
charter.
That
authority
is
granted
back
to
the
city
council.
F
H
On
the
slide
is
the
space
between
the
assurance
and
consultation
function
and
the
other
two
boxes
underneath
here.
The
current
audit
process
that
you
see
in
front
of
you
each
and
every
audit
committee
meeting
still
reports
to
the
audit
committee
still
enjoys
the
same
independence
that
that
function
does
not
change
under
the
new
structure.
The
addition
of
the
new
functions
based
on
the
the
standards
that
we
follow,
the
professional
standards
outlined
by
the
institute
of
internal
auditors
would
require
us
to
have
a
bit
of
a
firewall
between
the
two
branches.
H
With
that
being
said,
there
are
a
lot
of
opportunities
for
collaboration
along
the
way,
as
audits
often
lead
to
findings
that
may
touch
on
policy
that
may
be
relevant
to
the
city
council
evaluations.
Oftentimes,
yield
results
that
may
indicate
to
audit
that
a
risk
exists
or
something
isn't
working
well
in
an
audit
working
well
in
a
department.
So
there's
a
natural
information
flowing
kind
of
synergy
between
those
boxes
without
taking
away
the
independence
and
the
current
strict
standards
that
we
follow
as
auditors
to
do.
Audit
and
assurance
work.
Sure.
G
Okay,
that's
that's
very
helpful.
I
mean,
I
think,
that
the
boundaries
that
need
to
exist
for
this
function
to
be
successful
are
really
important
and
you
use
the
term
firewall.
I
think,
with
the
paradigm
shift
of
this
the
strong
mayor
system,
I
think,
as
much
of
a
firewall
with
the
old
practices
is
important
with
the
council,
because
it's
just
going
to
be
a
massive
culture
shift
here
and
then
my
only
other
question
or
comment
is
with
the
new
structure.
You
know.
G
I
appreciate
that
the
park
board,
commissioner,
still
has
a
a
role
it's
sort
of
over
here.
Do
you
see
it
how
it's
over
here
all
by
itself?
Okay,
so
you
know,
I
think,
with
adding
staffing
and
things
like
that
for
particularly
the
legislative
function.
It
won't
that
won't
really
have
any
too
much
support
work
that
happens
for
the
park
board.
G
G
D
I
could
take
a
moment
to
respond
to
commissioner
ebony.
I
think,
as
we
restructure
city
government.
This
is
a
time
of
great
opportunity
for
all
of
us
to
rethink
how
the
government
can
function
better,
more
effectively
and
more
efficiently.
And
so
I
think
that
your
role
here
reflects
from
the
beginning,
as
we
created
this
body
and
as
we
move
forward
a
the
fact
and
I'll
be
delicate.
D
The
office
of
city
auditor
for
work
that
is
within
the
park
board's
jurisdiction
is
something
that
this
body
can
work
out
and
can
define
through
that
audit
charter
and
through
your
own
bylaws
and
provisions.
So
I
would
suggest
that
I
think
that
your
suggestions,
recommendations
are
valid
and
appropriate,
and
now
would
be
the
time
for
this
body
that
has
the
I
think,
the
transition
period
that
you
were
indicating
earlier.
F
F
You
know,
I
think,
especially
thinking
back
to
vice
chair
fischer's
comments
about
the
importance
of
publishing
the
reports
and
the
work
of
the
internal
auditor.
I
I
see
that
as
being
very
important
to
have
the
work
in
those
two
oversight
and
policy
making
functions
flow
through
the
the
audit
committee
as
well,
so
that
that
information
becomes
public
and
it
has
an
airing.
D
I
think
that's
on
the
table
for
this
body
and
its
successor
body
and
the
city
auditor
to
work
out
through
through
its
audit
charter,
through
consultations
with
the
council,
possibly
even
the
the
park
board
of
commissioners
in
in
terms
of
how
all
of
these
bodies
will
work
together,
drawing
the
expertise
of
the
auditor
and
the
auditor's
office
and
what
role
the
audit
committee
wishes
to
play
or
what
you
are
willing
to
delegate
out
and
and
just
as
in
any
policy-making
body.
The
council
or
the
park
board.
D
F
H
Thank
you,
committee
member
singleton,
chair
palmisano,
the
public
safety
community
safety
that
audit
position
would
kind
of
be
on
par
with
a
senior
auditor
and
fall
in
the
assurance
and
compliance
branch.
I
don't
see
it
as
this
person's
doing
something
completely
unique.
What
they
are
is
an
auditor
with
a
specific
subject
matter:
expertise
in
the
public
safety
arena,
so
their
work
would
function
like
other
audit
work
and
flow
to
the
audit
committee
in
the
way
that
that
does
so
perfect.
F
D
I
think
it's
under
the
second
page
under
qualifications,
and
it
might
be
more
of
a
grammatical
construct
where
it
says
the
auditor
must
be
a
licensed.
You
know
certified
public,
accountant
or
certified
auditor
comma
and
must
also
have,
I
think
it's
either
of
the
certifications,
okay
and
a
demonstrated
expertise
in
these
different
fields.
A
A
Okay,
any
other
questions
or
comments
from
those
on
the
days,
I'm
not
seeing
any
I'll
move
to
direct
the
clerk
to
receive
and
file
this
report
and
refer
to
city
council
recommendations
and
our
thoughts
on
the
city,
auditor,
job
description
and
the
draft
ordinance
provisions
regarding
audit
committee
and
also
to
authorize
staff
to
proceed
with
the
recruitment
process
for
a
city
auditor
upon
establishment
of
the
position
by
the
city
council.
This
is
where
this
gets
complicated
and
we've
we've
reserved
funds
to
do
this.
A
City
council
has,
but
we
have
not
officially
created
the
fte.
So
that
will
happen
next
after
the
approval
of
this
body
and
then
what
we're
saying
is:
don't
wait
for
another
audit
committee
meeting
go
ahead
and
start
the
recruitment
process,
so
any
questions
or
comments
on
that.
I'm
not
seeing
any
all
those
in
favor,
please
signify
by
saying
I,
those
opposed
that
carries
and
that
action
is
approved.
B
H
H
Okay,
this
is
has
to
be
one
of
the
most
complex
audits
we've
engaged
in
as
in
a
group
of
internal
auditors.
Here
generally,
if
you
look
at
the
objective,
it's
relatively
succinct
to
examine
the
processing
controls
related
to
hiring
and
promotion,
to
ensure
they're
operating
efficiently
and
sufficiently
to
attract
and
retain
staff.
Succinct.
H
What
that
belies
is
just
how
complex
and
how
many
moving
parts
there
are
in
the
hiring
and
promotions
process
we're
in
the
field
work
stage
right
now,
so
we're
actually
engaging
in
the
testing
of
all
the
various
portions
of
this
process.
We've
identified
reviewing
materials,
doing
walk
throughs
with
sub
those
actually
doing
the
work
gathering
additional
information,
I'm
not
going
to
read
everything
on
the
scope.
H
I
think
it's
just
important
to
see
the
scope
and
just
just
how
many
items
there
are
in
this,
so
we're
looking,
of
course,
at
position,
types
we're
looking
at
governance,
so
policies
and
procedures,
every
policy
procedure
related
to
hiring
and
promotions
and
the
adequacy
of
the
department's
oversight
of
enforcement
of
those
policies,
the
process
and
internal
controls.
So
that's
every
step
of
the
process
looking
at
each
and
every
control
to
make
sure
that
it's
operating
effectively
testing
all
of
those
alignment
of
data
analysis
and
benchmarking
hr
has
goals.
H
H
That
is
the
the
hiring
and
promotions
process
overview
again
massive
project,
but
I
think
it
will
yield
a
lot
of
very
beneficial
results
to
the
city.
The
next
is
the
department
managed
grants
audit
and
I'm
going
to
ask
tomlin
alliday
to
come
and
provide
an
update,
as
he
is
a
lead
auditor
on
this
project.
E
You
my
name
chair
or
the
community
member.
We
back
in
2018
a
internal
audit
conduct
the
cd
grants
process
so
that
we
work
with
the
grant
office
to
review
the
procedure
and
process
a
process,
and
that
was
in
phase
one
in
phase
two.
The
goal
was
to
review
each
department
that
managed
grants
at
the
city,
so
we
in
2019
we
conduct
review
of
cpad,
grant
management
and
followed
by
2020
on
blackboard,
a
grant
administration
process.
E
In
this
one
in
2020
department
grant
managed
audit,
we
included
three
departments,
and
that
was
a
health,
police
and
cd
coordinator
office.
Right
now,
we
are
in
a
field
work.
The
entire
objective
is
to
determine
whether
controls
are
adequate
to
ensure
grains
compliance
and
efficiency
reward
grants,
the
management
processes.
H
Final
is
the
internal
investigations
process
audit
so
in
this
one
we're
reviewing
the
city's
process
for
receiving
and
investigating
internal
complaints
to
ensure
the
consistency
and
adequacy
of
investigations
again
like
the
hiring
and
promotions
process.
This
has
a
lot
of
various
components
and
steps
throughout
and
in
this
one,
we're
looking
at
governance,
oversight,
monitoring,
training,
data,
integrity
and
information
security
and
we're
benchmarking
against
best
practices.
H
H
We
have
an
open
invitation
to
the
office
of
police
contract
review
related
to
their
body-worn
camera
audit
process.
We
know
that
that
office
appears
to
be
undergoing
some
change
in
how
they're
doing
doing
business
and
staffing
so
we'll
make
ourselves
available
to
them
when
requested,
if
they
request
audit
assistance
in
doing
that,
this
is
kind
of
a
back
burner
item
to
be
available
to
them.
If
they
need
subject
matter
expertise
specifically
in
auditing.
A
H
Thank
you,
chair
palmisano,
the
body
worn
camera
audit
process
that
internal
audit
performs
every
one
year
for
the
park
board
police.
The
next
for
the
minneapolis
police
department
is
a
state
law
compliance
audit.
So
we're
looking
at
the
various
items
that
are
required
by
the
state
to
audit
on
a
biennial
basis.
That's
that's
how
the
the
work
that
we're
doing
to
satisfy
that
state
law
requirement.
H
H
This
arose
from
the
initial
minnesota
department
of
human
rights
work
with
the
minneapolis
police
department
and
the
city
of
minneapolis.
They
had
a
series
of
initial
findings
and
recommendations
for
the
city's
actions,
obviously
not
the
final
negotiated
agreement.
This
was
this
was
an
initial
look
at
what
the
city
could
be
doing.
One
of
those
was
a
recommendation
or
mandate
that
the
the
independent
office
of
police
conduct
review
establish
its
own
body-worn
camera
auditing
process.
H
So
it's
a
different
process
in
that
it
isn't
looking
necessarily
at
compliance
strictly
with
the
policy
but
more
of
a
broader
look
at
what's
occurring
in
body,
worn
camera
videos.
I
know
they're
doing
their
own
review
and
and
there's
a
lot
of
activity
on
their
end
related
to
this
audits
available
to
help.
But
I'm
not
I'm
not
the
person
to
speak
to
exactly
what
they're
doing
now.
A
From
what
you
remember
of
the
mdhr,
suggesting
this
to
opcr,
was
it
as
they
review
specific
cases
that
they
have
a
a
a
thorough
process
or
a
written
down
process
that
they
would
follow.
Or
is
this
about
comprehensively
all
of
the
things
that
are
ever
seen
on
body
camera
footage
by
people
who
are,
you
know
certified
to
see
that.
H
A
Thank
you.
I
guess
my
recollection
is
that
it
was
more
broadly
about
other
things.
They
might
see
on
body,
worn
camera
footage
based
on
case
review,
so
I'll
check
in
with
those
people
to
see
what
it
is.
It
sounds
like
essentially
audit
still
here
when
requested,
but
you
haven't
really
been
pulled
in
to
do
any
specific
project
or
work
with
with
opcr.
Yet.
H
Next,
we'll
cover
prior
audit
issue
follow-up,
there's
nothing
new
to
report
in
this
realm.
I
believe
in
in
future
months
and
future
audit
committee,
we'll
have
report
back
on
specifically
how
the
police
department's
policy
changes,
relate
to
off-duty
overtime
audit
work
that
they
have
made
a
number
of
changes.
H
We've
been
working
on
other
projects
and
we'll
we'll
have
someone
from
mpd,
ideally
come
and
report
back
on
on
how
those
policy
changes
impact
the
prior
audit
findings
much
in
the
way
same
way
that
the
fto
program,
people
were
the
best
report
on
how
that
how
that
report
turned
out.
I
think
they
should
come
back
and
report
back
on
how
the
new
policy
findings
work,
but
we're
in
the
process
of
validating
it,
tying
it
back
to
our
our
prior
audit
work.
Otherwise,
issues
remain
unchanged
for
the
time
being,.
A
Thank
you.
Are
there
any
questions
or
comments
from
my
colleagues
on
this
review?
I'm
not
seeing
any
so
I
will
direct
the
clerk
to
receive
and
file
this
report.
I
do
want
to
mention,
because
the
state
auditor
is
done
with
their
work
in
our
city
they
had.
The
exit
meeting
has
taken
place.
I
believe
council
member
koski
was
part
of
that
exit
meeting.
A
A
A
Are
there
any
other
announcements
from
my
colleagues
I'm
not
seeing
any?
I
want
to
welcome
council
member
shugtai
for
being
here
today.
Thank
you
for
being
here
and
hearing
firsthand
all
the
work
of
our
audit
committee.
I
appreciate
it
that's
what
we've
got
seeing
no
further
business
and
without
objection
I'll
declare
this
meeting
adjourned.
Thank
you.
Everyone.