►
From YouTube: May 22, 2023 Audit Committee
Description
Additional information at:
https://lims.minneapolismn.gov
Submit written comments about agenda items to: councilcomment@minneapolismn.gov or https://www.minneapolismn.gov/government/meetings/public-comment/online-comment
A
A
B
A
Thank
you.
Let
the
record
reflect.
We
have
a
quorum
at
this
time.
I
just
want
to
take
a
moment
to
welcome
our
new
committee.
Members
Lily
has
been
Sarah,
Renner,
Hallie
Williams
and
acknowledge
just
how
much
we
appreciate
your
willingness
to
serve
on
this
committee
and
recognize
the
amount
of
pre-work
that
has
already
gone
in
to
this
before
before
today,
including
different
kinds
of
training
like
ethics,
training
and
adhr.
A
You're.
You
demonstrate
the
kind
of
dedication
to
our
city
and
your
willingness
to
make
a
positive
impact
in
in
these
kinds
of
ways
that
are
that
are
really
important
and
about
keeping
the
public
trust.
So
our
agenda
is
before
us
and
may
I
have
a
motion
to
adopt
the
agenda
so
moved.
A
A
Our
first
order
of
business
is
to
elect
a
vice
chair
for
this
reconstituted
committee
and
I
would
like
to
move
to
nominate
Jay
Singleton,
as
the
vice
chair
Jay,
has
been
part
of
this
committee
as
a
community
member
in
the
past,
and
have
really
valued
her
contributions
and
her
willingness
to
to
step
into
this
role
and
be
part
of
agenda
settings
and
some
of
that
day-to-day
administrative
that
that
I'm
going
to
need
from
a
support
perspective.
Are
there
any
other
nominations
seeing
none
could
I
have
a
second
to
that
motion.
A
Thank
you.
All.
Those
in
favor
of
Jay
Singleton's
nomination
as
Vice
chair,
please
signify
by
saying
I
I
opposed
that
carries
and
Jay
Singleton
is
now
the
vice
chair.
Congratulations!
Thank
you
for
your
willingness
to
do
that.
Our
next
item
of
business
item
number
three
is
consideration
of
the
adoption
of
the
audit
committee
Charter
and
we're
going
to
have
a
staff
presentation.
I'll
turn
it
over
to
Mr
Patrick.
C
New
audit
committee
members,
I'll
Echo
what
chair
palmisano
said
in
thanking
you
for
your
willingness
to
serve
on
this
committee.
Your
your
work
really
makes
ours
better.
It's
what
makes
internal
audit
unique
and,
and
the
willingness
and
majority
of
community
members
now
on
the
committee,
which
is
something
new
is,
is
a
testament
to
how
Minneapolis
is
working.
So
thank
you
and
I
look
forward
to
working
with
you
all
I'm
going
to
talk
today
about
the
audit
Charter.
C
It's
a
high
level
blueprint
for
how
we
do
our
work
and
operate
under
our
governing
structure.
The
one
of
the
key
pieces
of
the
audit
Charter
is
that
it
reiterates
our
independence.
The
fact
that
we
report
to
you
is
something
unlike
anywhere
else
in
the
city.
Our
work
goes
to
you,
you
supervise
it.
You
provide
input,
there's
no
other
body
in
the
city
that
has
this
direct
line
of
work
with
an
appointed
body
such
as
you,
and
it
demonstrates
your
commitment
to
supporting
the
work
by
affirming
this
Charter.
C
So
there
are
four
elements:
primary
elements
to
an
audit.
Charter
and
I'll
say
the
audit
Charter
that
you
have
before
you
is
pulled
from
the
audit
Institute
of
internal
Auditors
model
audit
Charter.
So
it's
not
particularly
unique.
This
is
something
that
our
standards,
the
international
professional
practices
framework,
requires
of
audit
committees
to
function
in
the
way
under
the
standards
that
that
we
need
to
do
so.
It's
pulled
from
that
I'm
going
to
describe
those
elements,
but
this
is
this
is
part
of
the
model
blueprint.
C
So
our
mission,
our
standards,
The
Authority,
we
have
and
the
objectivity
we
we
show.
These
are
the
key
elements
of
the
charter,
so
our
mission
again
pulled
from
the
standards
providing
independent,
objective
assurance
and
Consulting
activities.
That's
the
big
high
line
for
audit.
This
is
what
we
do
and
and
the
bigger
Mission
value
and
how
we
do
it.
C
The
standards
themselves,
Guided
by
the
ia's
I.E
International
standards
for
the
professional
practice
of
internal
auditing
I,
know
it's
kind
of
a
mouthful.
Usually
you
hear
it
as
an
acronym,
but
that
is
that
is
called
kind
of
informally
called
the
Red
Book.
That
is
the
standards
that
most
audit
organizations
around
the
world
use
to
do
their
work.
It's
the
it's
probably
the
most
common.
B
C
C
If
we
don't
have
that
free,
full
unrestricted
access,
we
can't
do
our
work
so
so
that
is
really
critical
for
us
having
access
to
all
the
records
having
free
and
full
access
to
you
all
to
do
our
work
when
n
Senior
Management
and
obtaining
the
necessary
assistance
of
personnel
as
they
they,
the
staff
that
are
doing
the
work
are
the
ones
who
are
really.
You
know
the
people
are
enmeshnet
they're,
the
people
that
we
need
to
speak
with
objectivity.
C
We
need
to
remain
objective
in
our
work,
so
we
report
to
you,
two
council
members,
One
Park
and
Recreation
board,
member
and
four
Minneapolis
residents,
you
appoint
me
and
the
the
internal
audit
director.
You
will
confirm
the
fact
that
we
report
to
you
and
that's
anyone
else
in
the
city
allows
us
to
be
truly
independent,
not
to
the
mayor
not
to
anyone
else
in
the
administration,
not
to
any
other
person
who
worked
for
the
city.
C
We
report
to
you
that
is
truly
unique
and
maintaining
this
we
don't
perform
operational
duties
for
the
cities
or
boards
and
commissions.
We
don't
get
enmeshed
in
the
work
itself,
we're
the
ones
who
review
it.
We
don't
initiate
or
approve
policies
or
procedures
outside
of
the
office
of
the
city
Auditor
in
our
normal
functioning.
C
If
we
get
involved
in
establishing
other
City
policies
and
we
lose
the
ability
to
be
objective
as
we
review
those
in
future
work
and
we
don't
direct
activities
of
any
City
in
place,
we
don't
manage
or
supervise
city
employees,
except
to
the
extent
that
they've
been
assigned
to
auditing
teams
or
to
otherwise
assist
the
internal
Auditors.
So
we
may
provide
some
direction
if
we're
in
a
hiring
process
to
someone
from
HR,
but
that
is
not
us
directing
the
actions
of
another
city
employee.
C
We
also
have
something
unique
in
our
audit
group:
the
Palestinian
research
division
that
was
established
in
the
code
of
ordinances
for
the
purpose
of
providing
professional,
non-partisan
research,
analysis,
evaluation
and
consulting
services
to
the
city
council
and
its
committees
to
support
their
legislative
policy
making
and
oversight
functions.
Why,
in
the
city
auditor's
office,
they
need
to
remain
independent
and
non-partisan
their
ability
to
report
to
you
any
conflicts
is
critical
to
helping
them
remain:
independent
and
nonpartisan.
C
A
D
A
C
Thank
you,
chair
Paul
Masano
audit
committee
members,
I'm,
going
to
do
a
brief
presentation
that
gives
you
a
very
high
level
view
of
the
audit
work
in
progress
you're,
going
to
hear
plenty
more
about
it
in
the
weeks
and
months
to
come.
So
this
is
just
a
small
bite
of
the
Apple,
so
you
can
see
the
scope
and
breadth
of
the
work
that
my
team
is
doing
before.
I
get
started,
I'd
like
to
recognize
my
team
and
introduce
them
again.
C
Kamlin
aliday
is
one
of
our
senior
Auditors
with
the
Department
he's
been
here
for
years
now,
works
all
across
the
Enterprise
and
we're
lucky
to
have
him
traviscom
again
been
here
for
a
long
time
and
is
now
working
as
a
community
safety
auditor.
So
one
of
the
new
audit
positions
that
focuses
on
the
community
safety
audit
branch
Allison
Newman
is
a
new
senior
auditor
with
our
department,
a
certified
fraud
examiner
who
handles
a
lot
of
our
our
fraud
cases
that
come
in.
We
have
Corey
Harlan,
who
is
brand
new
to
the
department.
C
Another
internal
auditor
with
our
department
who
comes
here
from
the
city
attorney's
office
is
a
victim
witness
specialist,
so
very
unique
skill
set
for
us
and
Jody
molinar
Hansen,
who
is
another
policy
and
research
team
member
has
been
with
the
city
for
over
20
years
with
extensive
experience
all
across
the
Enterprise
I,
don't
believe,
I've
missed
anyone.
Our
team
has
grown
considerably
and
I
am
truly
lucky
to
have
them
working
with
us.
C
We
are
working
with
the
cyber
security
vendor
to
assess
how
that
occurred
and
any
continuing
risks
that
remain
that
project
is
on
track
for
reporting
at
an
upcoming
audit
committee
meeting.
So
we're
in
the
reporting
phase,
which
means
we're
the
the
vendor,
who
is
an
audit
team,
is
working
with
it
to
produce.
The
report
agree
upon
everything
and
get
that
that
finalized
the
I
am
event
review,
we're
reviewing
the
Contracting
process
and
spend
related
to
the
I
am
event.
C
This
was
something
that
came
up
as
a
concern
after
the
event
occurred,
we're
working
again
with
a
vendor
who
specializes
in
forensic
accounting
to
create
in
a
timeline
of
events
that
occurred
in
the
spending
associated
with
those
and
again
that's
on
track
for
reporting
at
a
near
coming
audit
committee,
meeting
revenue
and
collections
audit
is
in
progress,
so
we
are
reviewing
the
design
and
effectiveness
of
controls
around
City
revenue
and
collections.
C
The
Minneapolis
mecc
Minneapolis
emergency
communications
center,
third
party
and
intergovernmental
relationship
consultation,
another
lengthy
name
for
a
very
important
project,
we're
looking
at
in
this
instance
the
nature
and
extent
of
contracts
that
our
own
emergency
communications
center
911
has
with
other
governmental
agencies.
How
that
increases
our
responsibilities,
what
those
contracts
entail
and
what
Associated
risks
might
exist
with
those.
C
So
again,
we
have
a
very
busy
mecc
system
and
so
knowing
the
extent
and
scope
of
the
work
that
they're
doing
and
collecting
that
and
working
with
them
to
make
sure
that
they're
they're
able
to
meet
those
demands
and
contracts
that
we
have
in
place.
We
are
moving
into
the
field
work
phase
on
that
with
reporting
soon
to
follow.
C
Our
community
safety
Auditors
are
initiating
now
the
neighborhood
safety
departmental
risk
assessment
consultation.
So
if
you
recall
not
too
long
ago,
under
the
health
department,
there
was
created
an
office
of
violence
prevention
in
the
last
budget
cycle.
That
department
was
moved
under
the
Community
safety
branch
and
established
as
its
own
department.
C
So
it's
a
great
opportunity
to
head
off
up
front
some
of
those
things
get
them
to
identify
them,
use
our
audit
staff
as
subject
matter
experts
in
risk
assessment,
so
that
they
can
improve
their
own
operations
before
problems
arise
in
the
planning
phase
meeting
with
management,
they're
working
to
craft,
the
whole
scope
and
objective
for
that
engagement.
Currently.
C
Property
and
evidence
audit,
so
the
property
and
evidence
room.
We
did
conducted
an
audit
with
them
a
number
of
years
ago.
After
that
audit
occurred.
That
group
moved
to
a
whole
new
property
and
evidence
room,
new
procedures
and
whatnot.
So
we
are
are
going
back
to
review
those
processes
and
controls
to
make
sure
they're
functioning
as
intended
in
the
New
Evidence
Warehouse.
So
we're
in
the
initial
planning
stages
in
the
requesting
information
and
conducting
research.
C
The
community
safety
audit
staff
is
also
conducting
a
data
analysis
of
Officer
injured
on
duty.
So
it's
reviewing
data
across
the
community
safety
Branch
related
to
injured
on
duties
and
analyzing,
that
for
Trends,
and
that
is
in
progress.
C
And
we
are
required
annually
biannually
for
to
test
the
police
department.
So
in
one
year
it's
the
park
board,
bodyworm
camera
program,
License
Plate,
Reader
Program
in
the
next
year,
it's
the
Minneapolis
Police
Department's
body
or
in
camera.
So
it's
staggered
year
after
year
this
year,
it's
the
Minneapolis
Police
Department.
We
work
with
a
cyber
security
vendor
using
the
state
law
requirements
to
test
whether
or
not
their
their
process
is
operating
under
appropriate
boundaries
with
those
state
law
with
those
state
law
requirements,
and
that
is
in
progress
soon
to
be
reported.
C
All
right
next
is
a
very
brief
note
about
fraud,
waste
and
abuse
investigation,
so
our
staff
are
required.
We
are
required
when
fraud,
ways
and
abuse
is
reported
to
us
to
conduct
investigations.
C
If
there's
a
financial
loss
to
the
city,
we
are
required
to
report
that
loss
to
the
state
auditor
to
recover
funds
if
those
funds
were
lost
and
we
are
also
in
those
investigations
looking
at
processing
controls
that
may
have
not
functioned.
That
would
allow
fraud,
waster
abuse
to
occur
and
then
may
provide
recommendations
back
to
management
on
how
to
address
those.
We
currently
have
four
investigations
in
progress.
C
Our
prior
audit
issue
follow-up.
We
have
31
issues
open,
that's
a
large
number
that
does
include
a
very
robust
December
audit
committee
meetings,
audit
issues
where
we
completed
our
our
two
HR
audits.
So
one
of
the
hiring
and
promotions
process,
one
of
the
internal
investigations
process,
which
added
20
plus
audit
issues
to
the
the
open
issues
we
have
a
number
of.
We
did
a
mobile
device
management
audit.
Those
are
coming
due
now
and
you
should
have
a
presentation
in
the
near
future
when
it
finishes
implementation
of
those
audit
issues
to
close
those
out.
A
Thank
you.
You
know,
I
know
that
this
is
very
familiar
to
those
continuing
audit
community
members
or
audit
committee
members,
but
it's
a
lot
of
it
is
brand
new
and
just
a
taste
of
what's
coming
for
the
for
the
new
members
of
this
committee
council
member
Koski,.
E
Thank
you
cheerful
songs,
question
the
neighborhood.
If
we
can
go
back
to
the
our
new
neighborhood
safety.
C
Chair
Thomas
I
know
Committee
Member
Caskey.
The
current
and
outgoing
director
interim
director
of
the
department
was
pretty
enthusiastic
to
get
this
project
started
and
has
been
very
willing
to
share
information
and
work
with
us.
I,
don't
anticipate
based
on
the
buy-in
of
of
that
branch
that
we
will
necessarily
be
kind
of
stymied
in
doing
the
work.
However,
with
you
know,
leadership
transitions.
Obviously,
there's
there's
gaps
that
occur,
knowledge
gaps
that
that
cease
to
be
there,
but
we
we
will
work
to
try
and
complete
as
much
as
we
can
before.
D
You
chair
palmasano,
back
to
the
last.
You
know
you
have
your
summary
of
open
audit
issues
of
31
and
so
on.
I
think
are
a
number
of
those,
though
getting
close
to
being
finished
or
and
and
then
how
will
and
then
in
terms
of
the
2023
plan
that
was
adopted.
Do
you
think
you're
going
to
be
at
least
able
to
initiate
everything
that
was
in
that
adopted
plan?
This.
B
C
Chair
Paul,
massano,
Committee,
Member
of
n,
a
number
of
those
are
coming
close
to
due
and
we
hope
to
have
those
completed
with
HR.
There
was
a
transition
in
a
new
HR
Chief
Human,
Resources
officer
who
came
on
board
recently,
who
I
know
is,
is
working
to
remediate
those
audit
issues
they
do
have
a
bit
longer
timeline
for
some
of
those.
C
The
mobile
device
ones
certainly
should
be
coming
close
to
do
coming
close
to
completion,
at
least
as
far
as
the
audit
plan,
we
adjust
frequently
kind
of
our
work
in
progress,
so,
for
example,
if
if
an
audit
project,
if
let's
say
there's
a
something
that
comes
up,
that
would
delay
that
project
that
might
allow
us
to
spin
up
another
one.
So
we
always
want
to
have
essentially
a
number
of
projects
on
the
plan
in
a
flexible
way.
C
So
we
can,
we
can
kind
of
start
those
quickly,
so
as
projects
wrap
we'll
take
on
new
ones,
we
did
just
get
the
kind
of
risk
assessment
and
audit
plan
solidified
in
April.
So
we
probably
in
a
yearly
cycle
by
next
April
I,
wouldn't
say
that
we
will
complete
all
the
audits
or
necessarily
initiate
all
the
audits
are
that
are
on
the
plan,
it's
good
to
have
that
scope.
So
we
can
have
the
flexibility
to
do
that.
But
we,
you
know,
am
it's
an
ambitious
plan.
D
You
I
just
this-
is
kind
of
my
first
real
full
cycle
and,
and
so
I
I
think
it's
all
also
worth
acknowledging
that
there's
been
a
lot
of
time.
You
know
going
into
building
up
the
Staffing
and
the
new
model,
and
all
of
that
as
well
I
mean
not
that
you're
not
doing
a
ton
of
work
as
well,
but
I
just
kind
of
wanted
to
understand
how
that's
going
to
flow
through
the
year.
So
that's
helpful
to
know
you
want
essentially
a
backlog.
Okay,
thank
you.
A
Other
questions
or
comments,
I'm,
not
seeing
any
this
is
a
lot
to
take
in
and
I
know
that
Mr
Patrick
and
his
team
Avail
themselves
to
lots
of
other
kinds
of
informative
and
introductory
meetings
about
these
different
topics.
So
I'll
appreciate
that
those
can
take
place
and
invite
committee
members
to
reach
out
through
Mr
Patrick,
as
you
might
have
questions
in
preparation
for
the
next
meeting.
That
will
have
a
lot
more
substance
to
it
in
regards
to
the
work
of
this
team.
A
I
really
appreciate
the
team
being
here
today
and
meeting
and
reading
these
new
committee
members,
but
seeing
no
further
questions
or
comments
right
now,
I
will
direct
the
clerk
to
receive
and
file
this
report
and
seeing
no
further
business
before
us
and
without
objection.
I
will
declare
this
meeting
adjourned.
Thank
you.
Everybody.