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From YouTube: Board of Commissioners Special Session December 3, 2020
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A
B
B
D
D
F
F
B
B
I
don't
know
if
we
need
to
do
another
roll
call
for
the
meeting,
and
if
we
do,
mr
jacobs
wanted
to
do
that
anyway.
G
B
We
are
now
going
to
the
public
comments,
so
the
items
that
will
not
be
discussed
tonight.
If
anyone
has
any
comments,
please
come
forward
state.
Your
name
and
your
address
for
the
record
you'll
be
given
four
minutes,
and
I
also
like
to
remind
to
everyone
that
all
public
comments
must
be
directed
only
to
the
chair
of
the
meeting
in
a
professional
manner
with
respect
without
a
personal
tax.
If
anybody
has
any
comments,
please
come
forward
to
the.
B
H
H
H
Okay,
well,
I
will
say
whoever
this
candidate
is,
that
you
all
select
be
strong.
We
want
you
to
be
your
independent
person
from
the
city
manager,
the
city
attorney,
as
well
as
the
city
and
collector's
office.
You
are
free
to
roam.
You
are
free
to
pull
all
documents
you
want
without
having
to
answer
to
nobody,
except
for
the
commission.
H
Now
how
we
came
about
this,
I
brought
minutes
from
prior
board.
Meetings
was
basically
kicking
the
can
down
the
road.
We
kicked.
The
can
down
the
road
and
I'll
explain
that
later,
when
the
public
comments
come
up
again
now,
you
know,
we've
come
up
with
excuses
of
not
having
the
budget,
not
enough
work
for
them.
Well,
there
is
plenty
of
work,
tarpon
springs
and
the
citizens
are
going
to
see
it
happen.
H
H
H
H
Maybe
city
managers
do
that
all
the
time
I
don't
know-
and
I
will
also
there
was
only
about
eleven
hundred
dollars
and
to
tell
you
the
truth.
I
don't
believe
in
that
a
lot
of
citizens
don't-
and
we
are
looking
forward
towards
this
transparency
so
going
to
hire
an
internal
auditor
started
all
the
way
back
in
july,
19
2010
and
that's
when
it
first
got
brought
up
to
be
posted
soon
from
a
special
session.
H
Here's
where
the
kicker
lies
on
october,
18th
2011.,
when
our
city
attorney
jakov
owns,
wrote
a
memoranda.
I
have
not
seen
them
in
miranda,
but
from
what
I
understand
and
how
I
look
at
things,
attorneys
can
spend
things
the
way
they
want
the
commission
to
vote,
as
well
as
the
influence
of
the
city
manager.
H
Somehow
you
guys
were
able
to
call
out
internal
auditor
to
be
bought
from
outside
and
they
come
in.
They
do
a
couple
checks
and
balances
some
simple
areas:
they
call
it
a
day.
Well,
that's
not
good
enough.
We're
gonna
have
to
do
better,
tarpon
springs,
so
I'm
gonna
give
you
all
a
few
minutes
go
over
everything,
and
I
will
continue
my
presentation
afterwards.
B
B
We
have
two
finalists
that
we're
going
to
interview
tonight,
mr
blair,
henderson
and
mrs
monica
castle,
and
I
would
like
to
ask
mrs
sniffer
to
please
bring
canada
number.
B
B
B
B
B
A
Absolutely
so,
then,
I'm
blair
henderson,
I
I
just
want
to
say
as
well.
I
am
super
excited
to
be
here.
This
is
truly
a
unique
opportunity
and
really
to
be
a
part
of
the
city's
history.
If
I
may
say
quickly,
I
was
born
in
cincinnati.
My
parents
moved
down
to
countryside
and,
being
there
frequently,
my
parents
would
bring
my
sister
and
I
to
the
sponge
docs,
where
we
were
able
to.
A
You
know,
explore
all
the
shops
and
try
the
amazing
greek
cuisine,
in
addition
to
that,
to
really
learn
about
the
history
of
the
city
and
the
sponge
docs
and
how
it's
played
such
a
pivotal
role
in
the
history's
past,
as
well
as
currently,
and
one
of
the
other
experiences
that
really
bring
you
know,
memories
and
joy
about
being
with
tarpon
springs
is
on
obviously
december
6,
I'm
sorry
january
6th
of
coming
to
epiphany
in
watching
at
the
bayou,
the
retrieval
of
the
cross.
A
A
I
feel
that
it
is
very
apparent
in
the
progress
that
it
has
made
and
really
this
is
a
full-service
city,
and
by
that
it
is
the
services
of
the
marina,
the
police,
as
well
as
you
have
your
own
reverse
osmosis
plant,
where
you
make
and
sell
your
water
to
the
neighboring
county
as
well,
so
again
kudos
for
all
of
your
hard
work
and
dedication.
So
I
just
wanted
to
lightly
speak
about.
A
You
know
what
this
is
and
the
opportunity,
as
well
as
to
acknowledge
the
city's
rich
culture,
and
you
know
to
give
you
kudos
as
well
for
all
your
hard
work
at
that
point,
you,
like
you,
said,
congratulations.
A
It
was
talking
about
my
experience
and
I
think
that's
one
of
the
qualifications
that
I,
without
a
doubt
bring
to
this
position
is
my
while
working
with
crow
horwat,
I
was
a
member
of
the
team
that
audited
the
city
of
tampa
and
lakeland
as
well.
So
that
directly
relates
to
this
position,
because
I
gained
a
ton
of
experience.
A
Looking
at
the
financials
and
the
reporting
processes,
as
well
as
to
ensure
that
they
were
in
compliance
with
the
standards,
so
that
is
the
experience
that
directly
relates
to
this
position.
A
But
in
addition
to
that,
I
have
worked
at
very
large,
well-developed
companies
such
as
netlife
corporate
internal
audit
as
well
as
jabil,
and
that's
where
I
really
was
able
to
gain.
You
know
the
knowledge
and
the
experience
of
a
very
well
audit
department
compared
to
say
other
departments
from
there.
I
was
also
a
well.
I
worked
at
jabil.
A
I
actually
started
or
wanted
to
be
a
member
and
was
a
member
of
hillsborough
county's
internal
audit
committee,
to
where
I
was
a
civil
servant
to
them
and
being
able
to
add
valuable
insight
to
their
processes
and
controls.
B
Thank
you,
mr
henderson.
We
are
now
going
to
commission
questions
and
study
with
me.
Your
resume
is
very
impressive.
You
have
the
qualifications
for
internal
auditor.
B
A
Again,
I
think
it's
my
my
experience
in
governmental
working
for
the
county
in
the
city
and
those
departments,
so
you
said
it
is
essential
to
really
come
to
this,
knowing
that
having
that
governmental
experience
and
city
experience
I'm
already
coming
in
here,
hitting
the
ground
running,
and
in
addition
to
that,
I
handed
each
of
you,
a
packet
which
really
includes
a
lot
of
work
that
I
have
done
before
this
to
really
be
able
to
knock
this
out
of
the
part
and
to
specifically
answer
your
question.
A
A
We'd
have
an
additional
100
hours.
So
that
is
one
thing
that
I
have
taken
a
lot
of
time
to
develop
to
where
this
audit
plan
can
really
again
come
in
here
and
hit
the
ground
running.
I
have
also
developed
the
city
or
excuse
me,
the
department's
own
charter,
and
to
take
a
second
to
speak
about
that
is.
A
A
So
the
audit
plan,
I
even
wrote
certain
policies
and
procedures
in
place.
If
that's
one
of
the
things
that
I
can
to
maybe
during
this
or
at
any
point,
if
you
would
like
me
to,
I,
can
really
kind
of
show
you
the
audit
life
cycle,
so
developing
the
audit
procedures
as
well.
I
have
like,
I
said,
done
an
extensive
amount
of
work
to
be
able
to
come
in
here
on
day
one
and
hit
the
ground
running.
B
A
Absolutely
and
I
I
knew
that
this
was
going
to
be
a
question
because,
since
applying
to
this
position,
I
knew
that
the
fastest
way
to
really
have
a
pulse
on
the
city
and
to
see
what
you
know.
What
was
certain
projects
that
was
happening
was
to
watch
the
board
meetings.
So
I
knew
that
this.
That
was
actually
going
to
be
one
of
the
questions
in
addition
to
watching
those
board
meetings.
A
First
of
all,
this
is
awesome.
I'm
super
excited
to
be
here
sorry
at
crow,
horwath,
which
was
the
first
company
I
worked
with.
I
gained
a
ton
of
valuable
experience
that
directly
relates
to
this
position
again
auditing,
the
city
of
tampa
and
lakeland,
while
working
at
crow.
I
knew
that
to
be
able
to
advance
my
career
to
the
next
level.
A
I
would
have
to
get
my
cpa
license
and,
unfortunately,
because
of
the
extensive
amount
of
time
that
I
was
traveling
and
working,
I
knew
that
it
ultimately
might
not
be
feasible
and
to
better
put
myself
to
be
in
a
situation
where
I
can
successfully
pass
or
study
and
pass
the
cpa.
I
knew
I
could
do
that
at
metlife,
which
is
where
I
was
able
to
at
metlife.
I
gained
the
the
other
experience
crucial
to
this
job,
which
is
the
internal
audit
experience.
A
Obviously,
at
metlife
I
wanted
to
ultimately
work
my
way
up
the
corporate
ladder
and
really
gain
that
experience
through
that
process.
A
During
that
time
there
was
an
opportunity
that
arose
at
jabil
to
where
I
could
be
the
lead
internal
audit
manager
for
that
department
to
be
able
to
fast
track
me
to
be
able
to
gain
that
experience
again
to
successfully
lead
a
department
which
I
was
able
to
do
there,
that
job
at
jabil
was
truly
a
unique
opportunity,
and
that's
where
I
also
served
again
on
the
board
of
hillsborough
county
audit
and
that's
where
I
really
learned
that
I
could
cut
it,
but
then
also
work
for
a
governmental
entity
such
as
the
county
and
the
city,
to
ultimately
help
the
people.
A
So
from
that,
I
that
kind
of
filled
two
things
that
I'm
compassionate
about
or
passionate
about.
So
excuse
me,
it's
just
audit
being
an
auditor
but
to
also
ultimately
help
the
community
and
the
people
and
before
diving
in
all
the
way
I
wanted
to
at
least
test
the
waters.
I
felt
at
that
point
from
going
from
the
public
sector
to
private.
I'm
sorry
from
from
the
private
sector
to
governmental
is
a
huge
leap.
A
But
then,
ultimately
I
knew
this
and
I
was
after
that,
consulting
role
for
hootsburgh
county
internal
audit,
which
I
was
then
going
to
get
a
job.
I
sat
back
and
I
knew
at
that
point.
I
was
only
as
strong
as
my
weakest
link
with
all
the
experience
that
I
had
being
an
external
auditor,
an
internal
auditor
and
ultimately
making
that
transition.
There
was
one
point
where
I
was
weak
and
it
was
the
fact
that
I
did.
A
That
truly
allowed
me
to
gain
a
ton
of
insight
on
how
to
successfully
review
the
I.t
controls
of
systems,
the
actual
computer
code,
the
source
code,
to
ensure
that
the
information
from
one
accounting
system
to
the
next
is
right.
In
addition
to
that,
the
computer
code
on
you
user
access
rights
for
systems
that
is
really
cutting
edge.
Experience
that
I
needed
to
gain,
and
after
gaining
that
I
went
to
work
for
hillsborough,
county
internal
audit
and
again
I
loved
it.
A
I
feel
was
said
to
me
to
really
just
get
me
into
the
door
and
ultimately,
over
the
last
year,
the
the
direction
of
that
department
has
actually
changed
to
where
they
weren't
doing
audits
they
weren't.
There
was
no
new
audits
issued
this
year.
No
new
audit
work
has
been
done.
The
direction
of
the
department
has
completely
changed
so
again.
A
I
realized
that
I
wasn't
doing
what
I'm
compassionate
about
and
at
that
point
I
left
to
look
for
another
opportunity
and
I'm
a
strong
believer
that
everything
happens
for
a
reason,
which
is
why
I'm
here,
right
now
and
again,
going
back
to
what
I
initially
said.
I
believe
that,
because
of
all
that,
experience
that
I
have
actually
makes
me
the
ideal
candidate,
because
I
am
now
able
to
quickly
come
into
an
organization
and
be
adapted
flexible
and
a
quick
learner,
and
this
position
will
absolutely
require
that
there
is
no
question
about
it.
A
So
if
I
would
have
stayed
with
one
company
throughout
my
entire
career,
then
at
that
point
truly,
how
diverse
would
my
experience
be
and
then
my
flexibility
wouldn't
be
there.
So
that's
where
I
would
say
that
I,
by
gaining
all
of
that,
that's
what
makes
me
dedicated
to
this
organization
and
wanting
to
be
here
so
in
a
long
story
short.
The
reason
why
I
want
to
be-
or
it
was
the
duration
and
if
maybe
a
concern
that
I
wouldn't
be
here
for
a
long
duration.
B
A
Skills,
I
think,
for
you
know,
for
for
all
those
the
accuracy
part.
You
know
I've
learned
through
my
experience
that
you
can't
rush
anything.
You
really
have
to
take
your
time
through
it
and
make
sure
that
all
the
eyes
are
dotted
and
the
t's
are
crossed
and
by
ultimately
knowing
it's,
it's
the
the
quality
of
work,
and
I
think
that
is
who
I
am
as
an
individual
that
I
I
want
to
be
sure
that
I
do
a
good
job
and
I
think.
A
B
A
Yeah,
absolutely,
I
think
the
first
part
is
really
ensuring
that
the
control,
when
you
there's
a
bid,
that's
put
out
there,
that
you
should
have
a
certain
amount
of
vendors
that
apply
to
the
process.
A
So
I
think
that's
one
of
the
a
control
that
can
be
in
place
that
you
know
if
there's
something
that's
put
out
to
ensure
that
there's
multiple
bids.
Also
on
that
point
it's
to-
and
this
can
be
a
efficiency
or
cost
saving
measure
that,
through
this
process
of
looking
for
bids,
that
when
it's
advertised
really
to
be
able
to
see,
you
know
what
source
gets
the
most
responses
with,
because
if
there's
let's
say
four
venues
that
you're
advertising
a
certain
position
or
service.
A
If
it
comes
back
that
one
of
that
all
the
replies
have
came
back
from
three,
the
cost
that
you
measure
is
to
use
that
to
your
advantage
and
to
know
that
it
doesn't
really
make
sense
to
to
advertise
for
the
solicitation
on
that
one
source,
and
it
would
be
better
for
the
city
to
actually
advertise
on
the
three
other
sources.
So
again,
it's
ensuring
that
there's
multiple
bids
for
for
the
services,
as
well
as
to
as
a
control
I'd,
say
to
really
be
able
to
determine
your
best
venue
of
advertising
to
really
save
money.
A
To
also
ensure
that
the
majority
of
responses
come
back.
You
get
more.
B
A
Is
to
know
that
you
know
that's
private
information
and
it
shouldn't
be
by
any
means
a
you
know,
chatty,
cathy
or
sharing
that
it's
really
about
the
professionalism
of
being
a
cpa
and
being
able
to
get
that
information
and
not
make
any
judgment
on
it,
but
to
also
be
objective
in
the
facts
and
to
keep
that
information
confidential.
D
Thanks
mayor,
mr
henderson,
thanks
for
applying
for
the
job,
it's
good
to
see
you
excited
to
be
here,
so
I
appreciate
that
yeah.
D
I've
just
got
a
couple
questions
I'll
go
rapid
fire.
I
don't
really
need
long
when
it
answers,
I
mean
the
quicker.
The
better
straight
forward
is
good
with
me,
so
this
position
reports
directly
to
five
bosses.
A
I
do
absolutely
I
would
say
that
you
know
my
reporting
style
is
to
speak
with
each
of
you
to
find
out,
what's
the
best
communication
source
for
you
at
that.
So
if
it's
either
in
the
morning
having
an
insight
to
your
actual
schedule
and
knowing
what
you
prefer,
if
it's
either
a
phone
call
an
email
whatever
it
may
be,
I
am
ultimately
here
to
ensure
that
you
know
to
in
essence
to
to
help
all
of
you
to
make
your
jobs
easier
as
well.
A
This
would
be
the
first
time
reporting
to
the
board,
but
I
do
have
experience
of
being
on
the
board
for
hillsborough
county's
internal.
D
So
I
I
appreciate
your
answer.
I
think
you
did
a
great
job,
putting
a
positive
spin
on
having
a
lot
of
different
jobs
for
a
short
period
of
time.
Can
you
just
be
a
little
more
real
about
why
the
reasons
were
to
jump?
I
mean
it's
great,
that
you
got
some
great
experience,
but
it
doesn't
seem
that
was
necessarily
the
intention
and
then
secondly,
you've
got
a
nice
gap
in
2018
and
then
also
I'm
not
sure
if
you're
currently
working
at
hillsborough
county.
A
I
mean
I
I
I
really
meant
you
know
everything
that
I
said
I
I
look
at
my
career
and
it's
really
without
a
doubt.
If
I
was
in
your
position
on
question
as
well,
but
I
still
stand
by
what
I
said
it's
ultimately.
The
experience
that
I
wanted
to
gain
is
to
be
in
this
position
specifically,
so
I
mean
I
know
that
it
was
a
long-winded
explanation,
but
it
is
the
truth.
Okay,.
A
No
no,
like
I
said
when
I
was
at
metlife,
you
know
I
was
really
content
about
being
there
until
the
end,
but
with
a
large,
very
large
corporate
audit
department.
You
know
that
can
take
30
years,
that's
her
20
years
at
best,
so
I
knew
that
I
could
gain
that
experience
over
the
years,
but
would
it
really
be
a
value
to
just
wait
to
wait?
20
years
and
again,
like
I
said
I
I
want
to
be
here.
There
is
not
a
question
in
my
mind.
I
I
don't
look
at
this
as
a
job.
D
Sure
so
so
the
june
18
to
december
18
was
that
just
like
you
traveled
or
did
you
have
a
job
then
at
that
point
just
out
of
curiosity.
D
Yeah
cool:
do
you
currently
work
for
hillsborough
county
today,
or
is
that.
A
I
do
not,
and
that's
that's
the
whole,
like
I
said,
working
with
the
county
from
being
told
that
I
would
have
a
leadership
opportunity,
and
that
was
not.
That
was
not
there.
I
felt
almost
in
a
way
slighted,
but
you
know
moving
past
that
it
wasn't
that
it
was
ultimately
that
we
weren't
doing
audit
work
and
that's
that's
my
career.
That's
what
I'm
passionate
about.
D
Okay,
can
you
provide
a
couple
examples
that
you've
exposed
in
an
audit
that
has
been
beneficial
to
the
organization
that
you're
working
for
you
don't
have
to
get
into
the
details
specifically
to
expose
anybody,
but
just
share
a
high.
A
Level
know
my
my
style
is
really
being
able
to
think
outside
the
box.
You
know
in
my
due
diligence
with
preparing
for
this.
I
looked
at
the
comprehensive
annual
financial
statements
and
the
city
is
doing
very,
very
well,
and
I
want
to
add
to
that,
and
I
think
being,
as
you
know,
if
I
was
fortunate
to
get
this
position,
I
need
to
be
mindful
of
thinking
of
the
bigger
picture
of.
A
D
Okay,
so
I
think
my
question,
though
a
little
bit
more
in
detail
is:
have
you
exposed
any
like?
Can
you
give
a
couple
examples
of
where
you
have
actually
exposed
something
that
was
found
in
the
audit,
or
has
it
just
been
status
quo
and
audits
that
you've
completed?
Oh.
A
No
well,
when
I
think
of
like
expose,
there
has
never
been
anything
where
we
discovered
fraud
by
any
means,
but
throughout
our
audits
there
is
always
something
that
more
likely
than
not
that
you
can
be
able
to
provide
a
recommendation
of
either
improving
processes
or
finding
inefficiencies
and
helping
management.
Ultimately,.
D
Be
able
to
so
I
know,
there's
a
lot
of
different
personalities
out
there.
I
mean
how
do
you
work
with
difficult
personalities
or
something
along
those
lines,
you're
going
to
be
working
with
a
lot
of
different
people
that
aren't
really
interested
with
having
you
in
their
back.
D
Prodding
around
necessarily
maybe
they'll
be
glad
that
you're
there,
but
I
just
from
my
experience
in
the
internal
control
at
my
job.
It's
typically
a
nuisance
when
I've
got
internal
control
bouncing
around
so.
A
A
You
know
that
they
could
be
doing
better.
My
view
is
this:
it
is
imperative
to
this
position
to
come
in
as
a
team
member
and
to
add
value.
Ultimately,
I'm
here
to
help
management,
provide
them
the
tools
and
the
resources
to
do
their
job
to
the
best
of
their
ability,
and
I
think,
having
that
mentality
and
being
able
to
really
just
spend
that
time
with
them.
At
that
point,
that's
where
you
start
dissolving
those
stereotypes
that
we
are
a
team
here.
I
am
only
here
to
help
help
this
organization
already
achieve
what
it.
D
A
Yeah,
I
I
know
for
a
fact:
this
is
not
a
48
40
hour
40-hour
workweek,
I
mean
specifically
having
to
develop
an
internal
audit
department
from
scratch
is
quite
a
task
and
a
fee,
so
I
am
fully
committed
to
doing
you
know
a
lot
of
late
nights
early
mornings
to
this,
and
I
I
think
I
have
also
done
that
all
throughout
my
career
as
well,
so
I'm
really
used
to
doing
those
a
lot
of
a
lot
of
work
and
each
week
so
yeah.
D
D
So
you
mentioned,
you
watched
a
couple
more
meetings.
Yes,.
D
Can
you
just
touch
a
little
bit
more
in
your
experience,
on
the
benefit
that
you
brought
to
the
team
during
your
audits
just
a
little
more
detail,
it
doesn't
really
matter
which
hills
I
mean.
Let's
focus
on
hillsborough
county.
F
A
G
D
Work
for
the
consultant
with
crow.
D
A
I'd
say
my
mentality
as
a
team,
you
know,
as
working
at
jose
county
was
again
we're
all
in
this
together.
So
if
I
saw
another
team
member
you
know
having
to
stay
later,
I
felt
that
it
was
only
right
to
obviously
come
in
and
to
help
them
constantly
asking
hey.
Do
you
need
help,
or
can
I
you
know,
I
that's
who
I
am
as
as
an
individual.
A
So
really,
I
would
say,
a
team
player.
I
think,
for.
D
A
It
was,
I
was
able
to
really
again
think
outside
the
box
and
to
come
up
with
solutions
either
even
on
the
team
to
ensure
that
we
met
our
deadlines,
but
to
also
help
management
as
well,
with
developing
certain
processes
and
controls
that
really
added
value
and
saved
the
clients.
Money
as
well
got.
D
E
A
If
I,
if
I
may
say
this
real
quick
without
a
doubt,
I
live
in
in
tampa
now,
I
would
move
here.
If
I
got
this
position
in
a
heartbeat,
I
want
to
be
obviously
close
to
the
city,
but
again
to
be
in
a
place
that
is
so
rich
in
culture
and
diversity.
I
I
think
it
you
know.
Tarpon
springs
is
a
very
beautiful
city
to
say
the
least,
but
currently
with
my
parents,
health.
D
F
Sure,
okay,
great,
I
appreciate
y'all,
first
and
foremost,
giving
me
the
opportunity
to
be
here
tonight
via
zoom.
So
thank
you
to
the
board
for
granting
that
ask
mr
henderson.
I
appreciate
you
coming
tonight
and
I've
reviewed
your
application,
which,
to
me
is
substantial.
Regarding
experience,
you
mentioned
that
you
spent
some
time
on
metlife,
I'm
assuming
that's
when
you
were
employed
with
pwc.
A
G
A
With
pwc,
I
was
actually
the
contractor
to
to
gain
the
experience
of
doing
it,
audits,
internal
audits,.
F
So
in
your
application,
I
don't
think
you
said
anything
about
metlife
in
your
application.
That
was
just
something
that
you
mentioned:
correct.
F
F
A
That's
within
the
application,
it
only
had
a
field
to
include
a
certain
amount
of
jobs.
So
within
my
resume
it
is
included.
F
I
got
you
so
I
don't
have
the
resume
in
front
of
me
right
now.
So
tell
me
a
little
bit
about
metlife
in
your
role.
There.
A
Metlife
was
a
great
organization
to
work
for
to,
to
say
the
least.
You
know
very
professional
and
again
that's
where
I
learned
a
lot
of
the
critical
factors
to
be
able
of
a
successful
internal
audit
department.
While
I
was
there,
I
actually
spearheaded
the
sox
testing
for
their
entire
balance
sheet
certification
process,
which
I
think
had
like
1.6
billion
dollars,
and
I
had
a
team
as
well.
That
helped
me
lead
that
engagement
to
test
all
those
controls.
F
Okay
and
then
vice
mayor,
I
think
you
answered
my
question
regarding
the
residency,
so
there's
no
requirement
if
I
understand
that
right
is
that
right,
irene.
F
Okay,
I
don't
have
many
other
questions
for
you,
mr
henderson.
I
appreciate
your
interest
in
tarpon
springs
and
you're,
making
the
application.
I
think
you
have
the
qualifications,
and
I
appreciate
your
responses.
I
think
you've
handled
the
questions
from
the
board
pretty
well
to
this
point.
So
thank
you
for
being
here.
F
C
Yeah,
thank
you
mayor.
Thank
you
very
much
for
being
here
tonight.
I
know
it's
a
really
stressful
job
interview
process,
it's
one
of
the
most
unique
ones,
I've
seen
or
heard
of
the
fact
that
it's
public
you've
got
to
be
here.
I
really
appreciate
you
coming
out.
The
board's
asked
a
lot
of
great
questions
so
far,
so
I
lost
a
lot
off
my
list,
but
my
first
one
is
is
just
what
what's
your
best
professional
accomplishment?
C
A
I
think
it's
the
the
major
accomplishments
that
I
had
was
really
being
able
to
build
the
relationships
quickly
with
the
the
people
that
I
was
auditing.
For
example,
when
I
was
with
hillsborough
county,
I
was
in
charge
or
a
part
of
the
budget
review
audit
when
I
did
consulting
work
for
the
county
and
just
from
that
experience.
The
director
of
that
department
him
and
I
had
a
you
know-
definitely
a
positive
relationship
and
that's
where
he
saw
my
experience.
A
A
So
from
the
limited
experience
that
I've
had
with
him,
you
know
he
did
not,
without
a
doubt
hesitate
to
write
me
a
letter
of
recommendation
in
addition
to
the
director
of
fleet
management
at
hillsborough
county,
where
I
was
able
to
let's
say
in
the
recent
going
back
to
your
question,
the
accomplishment
being
able
to
think
outside
the
box
and
save
his
department.
Thirty
thousand
dollars
by
being
able
to
develop
a
reporting
tool
internally
so
that
they
didn't
have
to
go
to
their
vendor
to
pay
that
money.
A
C
A
Yeah,
my
day-to-day
responsibilities
was
really
to
write.
The
audit
programs
and
the
audit
program
really
outlines
the
objective
of
the
overall
audit,
the
scope
so
the
time
period
that
you're
going
to
be
focusing
and
then
into
detail
the
specific
steps.
So
to
be
able
to
do
that,
you
have
to
have
the
experience
and
having
meetings
and
having
with
the
process
owners
to
get.
You
know
their
policies
and
procedures.
A
So
the
audit
program
is
really
that
key
part,
and
I
actually
and
the
folder
that
I
provided
actually
wrote
an
audit
program
or
a
review
program
for
this
for
the
city
of
tarpon
springs
and
that's
to
review
the
cash
collection
process,
because
right
now
or
without
doing
a
full
risk
assessment
process.
I
know
from
my
experience.
Cash
is
the
biggest
risk
of
any
entity
so
again
doing
that
time.
But
going
back
to
your
question,
writing
the
audit
programs.
You
know
doing
the
testing
as
well
is
a
very
small
department.
A
So
I
was
really
you
know
doing
all
the
high
level
stuff,
but
then
also
doing
the
work
which
what
really
attracts
me
to
this
position
as
well
is
I
don't
want
to
be
a
director
at
a
a
company
to
where
I'm
just
telling
people
what
to
do.
I
actually
want
to
be
doing
the
work,
and
that
is
something
that
is
so
unique
with
this
position
and
that's
why
I
also
have
developed
all
those
policies
and
procedures.
I'm
sorry,
the
the
audit
plan,
the
charter,
the
review
program,
because
I
like
doing
that.
C
Yeah,
no,
it
absolutely
does
and
I
really
appreciate
the
effort
I
saw
the
packet
I've
been
reading
through
it.
I
really
am
impressed
by
that.
So
do
you
have
personal
experience,
developing
an
internal
audit
manual
and
calendar.
A
Yes,
I
do
so
when
I
was
at
jabil
again
it
was.
I
went
there
to
really
gain
that
leadership,
experience
and
really
what
that
entails
is
performing
the
risk
assessment
process
and
that
then
leads
to
what
audits
will
be
performed
during
the
given
year.
So
from
the
risk
assessment
process,
you
identify
the
high
risk
issues
that
you
know
the
organization
is
facing,
and
then
you
develop
the
actual
audit
plan
for
the
entity.
So
I
have
done
all
that
and
that's
where
it
was
it.
A
C
And
what
did
you
do
as
a
board
member
of
pillsboro's
internet
audit
committee?
What
does
that
entail?
Yeah.
A
So
that's
that's
ensuring
that
the
department
is
obviously
in
doing
what
they
say.
They
should
be
doing
so.
The
engagements
and
learning
about
new
risk
in
the
process-
and
I
think,
one
of
the
valuable
things
that
I
learned
from
that
is
you
know
on
that
board.
They
had
other
people
that
didn't
have
audit
experience,
so
it
was
a
fresh
reminder
from
hearing
the
department
you
know
or
the
director
speak
and
somebody
potentially
saying
I'm
not
really
sure
what
that
means.
A
So
it's
having
that
mindset
that
of
the
audience
and
who
you're
speaking
to
so
that's
one
of
the
things
that
I've
learned
as
being
a
board
member.
That
directly
relates
to
this
position
that
you
know,
I'm
speaking
publicly
to
people
that
might
not
have
audit
experience.
So
I
need
to
kind
of
say
things
that
are
very
you
know
not
not
complex
or
might
use
my
standard
auditing
terminologies.
A
In
my
undergrad
at
usf,
I
saw
an
opportunity
and
a
need
to
help
people
with
disabilities,
and
that's
where
I
was
the
founder
and
president
of
an
organization
named
project
able-
and
it
was
a
very
small,
yet
effective
organization
where
we
were
able
to
raise
thousands
of
dollars
each
semester
and
donate
that
money
to
tampa
bay
lighthouse
for
the
blind,
and
that
is
again
the
biggest
takeaway
that
I
had
from
that
experience
is
being
able
to
make
an
impact
in
the
community
and
to
help
people
in
need
and
again
there's
two
things
that
I'm
passionate
about
auditing
and
helping
people
and
again.
A
This
position
brings
that-
and
I
know
from
my
experience
from
that
it
was
a
very
small
organization
but
ultimately
had
a
positive
impact.
A
big
positive
impact-
and
I
know
that
this
department
and
my
vision
as
well
would
be
the
same,
very
small
department,
but
a
huge
impact
to
the
city,
to
the
community
and
to
the
residents.
C
Yeah,
no.
Thank
you.
So
much.
That's
that's
fantastic!
My
last
question
is
just
if
you
have
any
questions
for
myself
or
the
board
as
it
predicts
the
position
or
working
within
the
city.
A
I
I
do
have
several
questions.
Is
it
okay.
C
I
I
guess
it's
up
to
the
mayor
mayor:
do
you
want
to
finish
with
our
commission
questions?
We
we
have.
J
Thank
you
mayor,
mr
henderson.
I
you
know
your
resume
speaks
for
itself
as
far
as
your
qualifications
and
and
that's
why
you
and
the
other
applicant
are
here,
you've
already
been
deemed
to
be
qualified
for
the
position,
but
I
want
to
make
sure
you're
the
right
person
for
this
position.
So
I'm
going
to
be
asking
you
some
questions
just
to
see
just
to
make
sure
that
we
cut
to
the
chase
on
some
of
the
things
that
you
said
tonight
and
some
of
the
things
that
I
see
in
your
application.
J
For
me,
I
just
have
some
questions
in
my
mind,
you
in
preparing-
and
I
also
read
your
document
in
the
back
with
your
your
ideas
and
thoughts.
As
far
as
the
internal
auditor
position,
do
you
know
how
many
employees
you're
going
to
have
as
an
internal
auditor
here,
one
myself?
Okay,
and
what
have
you
read
any
documents,
financial
documents
that
the
city
has.
A
A
The
external
auditor
will
write
a
report
about
the
actual
city's
internal
controls
with
financial
reporting,
there's
a
very
important
part
of
that,
which
is
if
there
were
any
deficiencies
or
any
material
weaknesses
noted
and
thankfully
there
haven't
been
any
in.
A
To
that
you
know
it's,
I
think
that
document
is
about
173
or
174
pages,
so
there's
a
lot
of
information,
but
the
key
parts
that
I
read
was
that
as
well
as
the
services
that
the
city
provides
with
the
with
the
inter
enterprise
fund,
as
well
as
with
the
internal
service
funds,
like
what
departments
that
comprised
of
because
that
really
helps
me
understand
where
there
might
be
potential
risk,
specifically
with
the
internal
service
funds
and
then
also.
A
Finally,
it's
that
you
know
this
city
looking
at
the
net
positions
it
increased,
I
think
2.2
million
dollars
and
that's
on
trend
over
the
years.
So
it
really
speaks
volume
that
this
city
is
financially
healthy
and
I
I
think
that
again
is
kudos
to
to
the
board
and
the
management
and
budget
department.
J
As
well,
can
you
just
be
just
very
specific:
what
documents
have
you
actually
looked
at
of
the
action
just
just
list
them
without
explaining
all
the
details?
I
think
we
all
know
what
they
are.
J
A
Have
not
no
okay
and
that's
and
if
I
may
say,
within
the
audit
plan
that
I
proposed,
that
would
be
part
of
the
initial
onboarding
process
to
really
be
able
to
dive
deeper
into
the
financials.
And
that
because
I
mean
there,
there
is
a
ton
of
things
and
I
I
do
agree
with
you.
That
is
a
very
important
thing,
but
I
have
also
spent
the
time
you
know
preparing
the
other
documents.
But
I
I
do
okay
agree.
J
Do
you
know
what
who's
been
doing,
our
audits
before
you've
before
you
and
the
other
applicant.
A
J
Okay,
when
you,
when
you
started
out,
you
gave
your
addresses,
cortez
drive
in
your
application.
It's
got
it
as
gretna
green
drive,
which
one
is
it.
A
It's
so
that
is
actually
I
I
live
with
my
my
girlfriend
now
and
it
is
3802
so
that
one,
but
I
listed
the
other
address
my
parents
address,
because
if
there
is
any
meal
they're
always
on
top
of
it
and
they
they.
Let
me
know
if
anything
comes
in.
I'm
sorry.
J
J
J
I
noticed
in
the
you
you've
listed
in
your
resume
quite
a
few
accomplishments
over
that
12-month
period.
How
many
operational
audits
did
you
accomplish
in
that
12-month
period.
A
So
what
it
was
really
the
operational
audit
that
I
was
in
charge
of
was
fleet
management
and
that
audit
was
a
very
a
very
big
audit,
to
say
the
least.
I
think
it
was
over
like
750
hours.
A
There
were
other
things
that
I've
also
worked
on,
that
have
been
quick
engagements
when
I
was
at
jose
road
county,
which
was
being
part
of
the
animal
service,
reviewing
their
policies
and
procedures
as
well
and
doing
consulting
work
with
the
utilities
department.
J
Yes
and
in
price
waterhouse,
you
did
a
number
of
different
sort
of
things,
but
mostly
from
a
consultant
perspective.
Is
that
correct.
A
Yeah
so
I
came
in
and
what
I
did
there
was
to
actually
review
pwc's
own
internal
controls
with
you
know,
hr
and
payroll.
So
again,
it's
kind
of
what
I
would
also
be
doing
here
is
looking
at
the
the
controls
of
the
organization
as
a
whole.
Okay,.
J
The
one
thing
that
I
saw
that
you
listed
for
price
waterhouse
is
65
dollars,
an
hour
which
just
a
normal
work
week
comes
out
to
about
a
hundred
and
twenty
hundred
and
thirty
thousand
dollars
per
year.
And
then
you
left
to
gain
more
experience
than
that
and
you
went
to
a
job
that
paid
90
000.
A
As
a
contractor,
I
was
being
paid
65
an
hour
and
at
that
point
it
wasn't.
You
know
money
is
great
at
all,
but
that's
not
what
motivates
me
so
I
did
take
a
significant
pay
cut
but
again
to
work
for
pinellas
county.
But
again
it
was
doing
something
that
I
was
passionate
about
for
working
as
an
entity
that
also
ultimately
helped
the
community
and
its
people.
So
that's
that's
why
I
some
people
might
say
that's
crazy,
but
again
it's
money
does
is
important,
but
it's
not
the
thing
that
solely
motivates
me.
Okay,.
J
A
I
was
a
consultant,
like
I
said
before
when
I
worked
at
jabil
and
that's
when
I
also
was
the
on
the
board
for
jose
county.
So
I
knew
from
making
that
transition
from
the
private
sector
to
public
is
really
career-wise.
It's
a
it's,
a
big
jump
and
that's
again
where
I
wanted
to
at
least
test
the
waters,
because
again
it
seems
that
the
concern
I
don't
at
this
point
in
my
career.
I
don't
want
to.
A
J
And
then
jabil
you
were
you
started
out
at
95
000
and
you,
your
last
salary
was
120
000..
That
is
correct.
Yes,
and
you
left
there
to
get
a
better
work.
Life
balance
is
that
as.
J
A
You
were,
I
was
no.
I
was
that
was
yourself
40
hours,
but
I
mean
I
was,
without
a
doubt,
doing
75
hours
every
single
week
and
that's
the
thing
it's
not
about
the
hours,
because
I
know
that
this
position
really
being
able
to
start
an
internal
audit
department
from
the
ground
up
is
going
to
take
a
ton
of
work
and
I
left
jabil.
It
wasn't
because
of
the
hours
it's
because
I
realized
that
I
wanted
to
work
for
an
entity
that
served
the
public
as
a
civil
servant.
A
A
I'm
trying
to,
I
think
I
probably
came
in
at
like
seven
or
probably
like
65
or
70,
and
then
over
the
years
it
went
up
to
with
bonus
like
75,
maybe
a
little
bit
more.
I
had,
but
I
I
would
have
to.
I
think,
that's
what
it
was.
A
J
And
as
far
as
just
in
general
between
these,
I
guess
five
really
employees-
I
mean
employers,
since
it
looks
like
2015
over
the
last
actually
20
2012,
which
is
about
eight
years.
J
How
many,
how
much
actual
auditing
did
you
actually
do?
Operational
law
audits
risk
management,
the
whole
I
mean
comprehensively.
Can
you
give.
A
I
mean
auditing,
is,
you
know,
risk
analysis
from
day
one
coming
out,
and
you
know,
starting
as
an
intern,
to
staff
to
a
senior
that
is,
you
know
I
have.
That
has
always
been
my
background
to
be
able
to
identify
risks
and
I'm
sorry
what
was
the
the
other?
The
other
part
of
the
question.
A
Audits,
yeah,
operational
audits.
So,
being
an
external
auditor,
you
don't
really
you
focus
on
the
the
financial
statements.
So
when
I
went
to
metlife
that's
when
I
was
part
of
more
so
doing
the
testing
controls
and
making
sure
that
controls
were
properly
designed
as
well.
I'd
say
that
my
actual
experience
for
managing
operational
audits
was
part
at
metlife
leading
those
engagements
such
as
the
balance
sheet
certification,
but
especially
at
jabil.
I
mean
that
was
about
extensively
what
I
was
doing,
one
engagement
or
yeah,
just
just
that
it
was
the.
A
J
F
J
I
mean
it's
interesting
to
deal
with
the
financials
all
the
time,
but
there's
a
lot
of
other
things
that
internal
auditors
for
at
least
a
city
this
size
has
that
doesn't
deal
with
financials
bean
counting
in
terms
of
inventories
looking
at
how
much
something
was
purchased
and
how
much
we
have
left
and
where
did
that
material
go
and
that
sort
of
thing-
and
I
I'm
just
and
because
of
that
you
have
to
be
somewhat
creative
in
how
you
approach
it.
J
And
I
see
most
of
your
experience
has
been
with
with
dealing
with
financials.
I
believe,
and
risk
management
control
compliance
sort
of
thing
in
one
form
or
another
within
that
operational
auditing
framework.
If
you
will
and
have
you
done
anything
from
the
sort
of
thing
that
I
mentioned
to
you
as
far
as
non-financial
auditing.
A
Yeah,
so
I
I
have
I'd
say:
that's
more
about
half
of
my
career
is
not
the
financial
aspect
of
it.
I
really
think
that
the
financial
aspect
of
my
experience
was
when
I
was
an
external
auditor,
because
that's
really
what,
as
an
external
auditor,
what
you're
doing
is
looking
at
the
balance,
the
balances
that
are
stated
ensuring
that
those
are
all
right
so
from
metlife
to
jabil
to
hillsborough
county
those
have
really
been
processes
and
in
a
way
not
so
much
focused
on
the
the
balance
sheet
of
the
financial
systems.
A
A
Want
you
to
do,
none
of
my
audits
have
been
where
it
was
given
to
me.
It's
really
within
the
the
process
of
again.
The
official
first
part
is
from
the
risk
assessment
process
of
sitting
down
with
all
the
directors
of
the
departments
and
identifying
where
the
risks
are
and
then
going
at
that
point
and
saying
this
is
like
the
biggest
risk
that
the
entity
is
facing.
J
A
there's
a
number
of
things
that
happen
here
at
the
city,
for
example,
we
we
purchase
new
vehicles
rather
than
keeping
old
ones
for
a
very
long
time
because
of
the
maintenance,
and
that
justification
is
provided
to
us
by
the
city
manager
through
his
different
departments
and
things
we've
just
been
taking
that
information
at
face
value.
We
don't
know
whether
it's
it's
you
know
it's,
I
don't
want
to
call
it
realistic
or
justified,
or
whether
it's
based
on
anything
for
sure.
A
Either,
without
a
doubt
and
to
exactly
what
you're
talking
about
is,
you
know
you've
been
like
you
said,
taking
it
at
face
value
for
the
time
with
my
experience
with
working
with
counties
and
cities
is,
there
is
actually
a
guide
that
says
this
is
the
average
life
of
let's
say
seven
years
for
middle
class,
they
have
lightweight
trucks
heavyweight.
A
You
know
it's
broken
down
by
each
of
those
categories
of
saying
that
this
is
the
expected
life
of
these
units
so
to
really,
if
that
was
an
audit
that
you
would
like
me
to
do,
I
I
know
how
to
do
that
and
that's
really
being
able
to
get
that
guide.
The
general
guide
of
saying
this
is
how
long
this
certain
type
of
truck
should
be
kept
and
pulling
a
sample
and
saying
well
they're
keeping
trucks
either
a
lot
shorter
they're
turning
over.
Why
is
that?
So?
Is
it
that
you
know
the
management
their
employees?
A
J
A
I
would
say
again:
all
of
them
really
are
is
through
the
process.
It's
identifying
the
first.
Just
like
any
question.
If
each
of
you
were
asking
me,
you
know
just
like
you
said,
I
know
how
to
objectively
take
the
standard,
the
guidance
of
what
is
kind
of
like
a
best
practice
and
then
see
what
the
department
is
doing
and
then
you
know
seeing
if
that
aligns
with
best
practices
as
well,
as
does
the
department's
own
policies
and
procedures
also
align
with
what
they
say.
A
J
Do
that
without
a
doubt?
Thank
you.
I
I
just
have
a
couple
more
questions.
Just
I
always
find
it
interesting
when
I
ask
people
charter
officials,
whether
they've
got
one
boss
or
whether
they've
got
five
bosses,
I'm
not
going
to
ask
you
that
question
because
I
don't
think
it's
a
fair
question,
because
my
my
my
stance
has
always
been
you've
got
one
boss,
which
is
the
collective
city.
Commission,
others
think
that
they've
got
five
individual
bosses.
J
So
that's
going
to
be
up
to
you
as
far
as
how
you
deal
with
that
you're
going
to
be
dealing
with
the
city
manager,
who
works
directly
for
the
city,
commission
and
you're,
going
to
be
working
directly
for
the
city
commission.
Can
you
describe
to
us
how
you
plan
on
doing
that
so
that
you
continue
getting
we
we,
the
most
that
we
can
do,
is
tell
you.
You've
got
access
to
all
the
departments
and
the
information
and
the
records.
J
How
welcome
you're
going
to
be
is
a
different
matter,
and
I
do
have
experience
with
our
former
internal
auditor
some
time
ago
and
I
won't
say
that
that
was
a
I'm
not
going
to
tell
you
it's
going
to
be
a
real,
easy
thing
to
do,
because
it's
not
and
but
nevertheless
I
I
wouldn't
want
an
internal
auditor.
That's
going
to
be
coming
to
the
commission.
J
You
know
every
other
day,
because
somebody
won't
let
him
on
the
in
the
door
or
the
door's
been
locked
for
a
week
and
they
can't
get
the
information
they
need
and
sort
of
thing.
We
need
to
have
somebody
that
can
actually
work
and
constructively
rather
than
pursuing
this
from
a
gotcha
sort
of
perspective,
and
that's
very
important
to
me.
So
how
can
you
describe
to
the
commission
how
you
intend
to
do
that
to
avoid
these
sort
of
problems.
A
I
think
it's,
my
approach
that
you
know
making
those
relations
with.
You
know
the
directors
of
the
department
to
really
help
them
understand
that
we're
here.
Our
internal
audit
is
here
to
help
them.
So
if
somebody
is
not-
and
it's
going
back,
you
know
I
I
don't
want
to
be
coming.
I
would
never
come
to
you
and
say
hey.
I
can't
get
this
record,
I
have
the
experience
and
to
be
able
to
go
through
multiple
sources.
A
First
of
all,
if
I
wasn't
getting
the
support
that
I
needed
the
first
step
is,
you
know,
go
to
either
that
person's
manager,
if
they're
not
helping,
then
it's
to
escalate
that
to
the
next
level
and
then
to
the
next
level
to
the
next
level.
The
last
thing
that
I
want
to
be
doing
again,
because
I
know
all
of
you
have
such
a
finite
amount
of
time
and
so
many
things
on
your
plate.
So
I
do
not
want
to
burden
you
by
any
means.
A
I
want
to
effectively
use
my
experience
that
I
have,
and
I
I
think
that
I
am
very
a
you
know.
It's
it's
also,
this
it's
being
able
to
find
what
motivates
people,
because
if
you
run
into
an
obstacle
it's
finding
out,
you
know
how
that
person
takes
to
be
able
to.
You
know
to
ultimately
help
you
or
it's
like
hey.
We
we
got
to
do
this
because
it's
for
the
greater
good
of
the
department-
or
you
know
it-
will
ultimately
help
you.
Do
your
job
better
or
make
your
your
life
easier.
A
J
I
I
I
think,
that's
fine,
the
I
just
want
to
make
sure
I've
got
everything
covered.
A
A
B
Are
there
any
other
commission
comments
to
mr
anderson.
D
I
had
a
couple
questions
I
meant
to
ask,
but
I
forgot:
is
it
okay,
yeah
yeah?
Are
you
applying
for
any
other
positions
right
now,
or
is
this
the
one
you're
targeting
or
what
do
you?
What
are
you
doing.
A
I
I'm
so
glad
you
asked
that
question.
There's
been
nobody
else,
I
this
came
up
and
I
was
so
excited
that
I
literally
ran
to
my
girlfriend
and
said
this.
This
is
it.
This
is
everything
that
I've
worked
for
and
and
has
every
check
mark
in
my
box.
So
ultimately,
no
I
I
haven't.
There
has
been
other
opportunities
that
you
know
great
opportunities
that
have
came
up
since
I've
applied
several
months
ago
and
it
doesn't
matter
this
is
this
is
where
I
want
to
be.
I
I
have
really
put.
D
Yeah,
thank
you,
yeah
you're
good.
I
think
commissioner
donovan
had
a
question
earlier
for
you
pretending
do
you
have
any
questions
for
us
as
a
commission,
I'm
not
sure
if
mayor
would
be
open
for
that.
B
A
It
it
was
just
more
so
just
a
general
question
and
it
was
you
know
what
are
the
ideal
attributes
or
characteristics
of
a
city
employee
here
like
what
do
you?
What
what
would
you
like
them
to
have.
G
A
B
D
D
B
J
J
J
F
B
L
Yes,
thank
you
for
having
me.
I
look
forward
to
speaking
with
each
of
you
this
evening.
As
I
stated,
my
name
is
monica
kessel.
I
have
been
in
the
internal
audit
field
of
my
current
employer
for
12
years
at
this
point
prior
to
that
I've
been
an
internal
audit
in
two
other
industries,
logistics
and
healthcare,
for
a
total
of
close
to
20
years,
an
internal
audit.
So
I'm
not
a
career
auditor,
because
I've
had
positions
that
were
on
the
other
side
of
the
table
per
se.
L
L
I
love
st
leo
university.
I
got
my
masters
at
st
leo
university
prior
to
working
for
them
and
having
that
exposure.
I
I
really
fell
in
love
with
the
institution
and
their
mission,
so
this
isn't
about
being
unhappy
with
my
current
employer,
I
started
at
st
leo
university
and
the
accounting
department.
L
L
L
L
My
third
employee,
recently
left
for
other
employment.
So
we
are
now
a
department
of
two
and
I
also
started
an
internship
program.
So
why
am
I
looking
to
leave
the
university?
I
feel
like
I've
done
everything
I
can
possibly
do
there.
I
don't
feel
like
I
can
advance
any
further.
I
have
started
the
department
it's
running
efficiently.
L
I
have
taken
it
through
two.
We
call
it
qar.
It
stands
for
a
quality
assurance
review.
It's
part
of
the
internal
audit
standards
that
we
follow.
They
require
it
every
five
years,
so
in
2014
was
the
very
first
one
and
if
you're
wondering
well,
why
is
this
such
a
big
deal?
It
answers
the
question
who
audits
the
audit
department.
Auditors
run
around
and
audit
everybody
else
and
write
these
reports
and
make
recommendations,
but
then,
when
you're,
the
audit
client,
you
sit
back
and
say
but
wait
a
minute.
Whoever
looks
at
your
records.
L
How
do
we
know?
How
do
the
commissioners
and
the
board
know
that
what
you're
doing
is,
in
conformance
to
standards,
the
quality
assurance
review
or
the
qar
answers
that
question
and
it's
a
standard?
That's
done
every
five
years
you
bring
in
an
external
team
and
have
that
done
so
in
2014
was
the
five
year
mark
for
saint
leo
university,
and
I
passed
the
qar
with
the
highest
opinion
I
could
receive.
It
was
a
gigantic
feather
in
my
cap
and
then
in
2019
was
again
the
five
year
mark.
L
L
B
L
L
One
report,
the
format
may
not
be
attractive
or
may
not
be
received
as
well.
So
you
make
these
modifications,
so
you
spend
that
initial
time
frame
doing
all
of
that.
What
I
also
do
is
perform
the
first
risk
assessment
that
tarpon
springs
would
have
that
risk
assessment
would
involve
a
lot
of
interview
meetings
with
senior
leadership,
as
well
as
the
board
to
find
out
and
take
that
pulse.
What
are
the
risks?
What
are
the
concerns?
L
Where
should
the
internal
auditor
be
spending
their
time
so
putting
all
of
that
together
and
then
reporting
back
and
getting
that
feedback
back?
Is
the
way
that
I
would
start
developing
that
I
would
also
ask
the
board
to
consider
initially
approving
a
few
small
scope
audits
so
that
I
can
get
my
feet
wet.
L
L
B
L
L
I
don't
know
if
your
microphone
went
off.
Hopefully
all
of
that
will
help
mitigate
some
of
that
stress
and
tension
that
will
occur
in
that
communication.
L
The
board
is
large,
it's
over
30
members,
so
I
report
and
interact
with
a
subcommittee
called
the
audit
committee,
so
when
there
are
things
that
come
up
that
have
high
tension
or
or
a
lot
of
energy
or
or
what
I
do
is
I
schedule
a
meeting
with
that
subcommittee
and
talk
with
them
about
it
and
say:
okay,
where
are
we?
This
is
what
I
know.
L
B
L
B
L
Yes,
there
are
actually
a
great
deal
of
similarities.
Most
higher
ed
institutions
have
set
up
their
financials
that
mimic
a
government
set
up,
because
many,
I
would
say,
70
percent
of
higher
ed
institutions
are
actually
part
of
a
government
entity.
All
of
the
state
institutions
in
florida
are
technically
part
of
the
state
of
florida,
so
their
books,
their
records,
the
way
that
they
encumber
funds
the
way
that
they
handle
their
budgets,
all
mimics.
L
What
would
happen
in
in
the
state
system
and
since
most
of
higher
ed
functions
that
way
st
leo
also
functions
that
way,
we
use
the
same
systems
that
all
other
higher
ed
institutions
use
and
we
function
in
that
same
way
with
encumbering
funds
and
and
and
having
the
the
set
aside
for
what
can
be
used
from
year
to
year.
L
So
I
will
not
profess
to
be
an
expert
in
government
operations,
but
I
I
I
would
say
that
I'm
comfortable
with
it.
B
Thank
you
schedule,
that's
all
I
have.
I
want
to
ask
vice
mayor
carl,
okay,
to
ask
his
questions.
Thanks.
D
Mayor
ms
kessler,
kessel
thank
you
for
being
here
tonight
and
applying
for
our
internal
auditor
position,
quick
question
when
you
hear
of
tarpon
springs,
what
comes
to
mind
and
what's
your
view
of
tarpon
springs.
L
I've
lived
in
florida,
almost
20
years,
tarpon
springs
was
one
of
the
first
places
that
was
suggested
that
I
go
and
explore.
So
it
not
only
is
a
wonderful
town
city,
I
think
of
it
more
of
as
a
town.
I
guess,
because
it's
not
large
but
the
sponge
docks.
L
I
love
greek
food,
I
love
shopping
and
the
shops.
So
to
answer
your
question,
that's
really
what
I
think
of
when
I
think
of
tarpon
springs.
I
think
of
the
the
tourism
aspect,
the
aquarium,
the
seafood
restaurants.
I
love
rusty
bellies,
and
so
that's
what
I
think
of.
D
Great
thanks,
I'm
just
gonna.
I've
got
some
other
questions,
but
I
just
want
to
go
through
like
some
of
the
bullet
points
in
your
st
leo
career
yeah.
So
it
says
report
functionality
to
to
the
audit
committee
and
that's
a
group
of
how
many
that
you
report
to.
L
Currently,
it
is
a
group
of
six
board
members,
okay,
so
they
are
a
group
of
the
boards.
I
technically
report
to
the
board,
but
I
do
so
through
that
committee.
D
So
I'm
just
under
I'm
just
trying
to
understand
how
this
it
seems
like
a
unique
situation
of
your
position
at
st
leo
manage
organizations.
Ethics
hotline
perform
investigations.
L
It
actually
is
fairly
typical,
so
st
leo
has
a
hotline,
we
call
it
the
ethics
hotline,
but
it
would
be
a
hotline
that
anybody
could
use
to
report
like
fraud,
waste
abuse,
a
violation
of
policy,
and
so
we
use
a
third
party
for
that.
So
when
the
employee
makes
the
report
it
goes
to
the
third
party,
so
we've
got
a
contract
with
the
third
party,
the
toll-free
number
and
the
website.
All
the
report
itself
goes
to
the
third
party.
L
L
I'm
not
an
hr
expert,
that's
not
my
expertise
to
handle,
but
if
it's
about
financials
fraud
policy
violation,
that
would
be
something
that
internal
audit
would
then
handle,
and
we
would
perform
that
investigation
if
it
crosses
the
line
into
something.
That's
legal.
I
then
get
our
general
counsel
involved,
so
the
report
may
not
necessarily
be
handled
by
internal
audit,
but
it's
the
hotline
itself
is
managed
by
international.
D
Audits,
I
understand
that
makes
sense.
I
appreciate
you
clarifying
that
for
me
manage
outsource
and
co-source
third-party
providers.
What
is
what
does
that
mean.
L
So
we're
a
small
audit
department.
This
would
be
a
small
audit
department.
So
if
there's
an
audit
that
comes
up
that,
I
don't
have
the
expertise
to
do.
For
example,
I
t
I'm
not
an
I.t
auditor.
So
if
I
need
to
do
an
I
t
audit,
I
need
to
get
a
firm
or
somebody
that
has
that
expertise,
a
subject
matter
expert.
If
you
will
to
come
in
and
then
work
with
me,
I
prefer
co-source
arrangements.
So
what
that
is,
is
you're
still
bringing
in
a
firm
or
a
subject
matter
expert,
but
within
the
contract.
L
There's
knowledge,
transfer
and
knowledge
sharing
going
on,
so
I'm
actually
performing
part
of
the
work
with
them.
I'm
not
just
bringing
them
in
and
say,
go
over
there
and
look
at
it,
and
let
me
know
what
you
find
out:
I
go
with
them
so
that
I
am
learning
so
that
I
can
perform
follow-up
and
I
can
perform
some
basic
I.t
learn
some
basic
ip
skills
that
I
can
then
incorporate
in
my
future
audits.
D
How
does
that
work
from
like
a
yeah?
I
appreciate
you,
that's
really
interesting.
I
wouldn't
never
guess
that
so
like
what
do
they
charge
for
something
like
that?
Is
it
like
a
per
hour
basis
or
you
have
a
per
diem
or
a
set
amount
that
you
can't
go
over
10
dollars
or
five
thousand
dollars,
or
what
would
that
look
like
well.
L
We
ended
up
doing
a
scope
of
work
contract,
so
we
developed
the
scope
and
then
they
performed
the
work.
I
mean
I
performed
the
work
with
them
and
they
would
actually
provide
in
many
cases.
The
audit
program
help
me
or
teach
me
how
to
do
the
steps
or
teach
my
staff
how
to
do
the
steps
so
that
we're
learning
along
the
way
and
those
were
fixed
price
contracts
with
a
do
not
exceed
built
into
it.
D
D
L
Yes,
there's
specific
documentation,
so
whenever
the
university
applies
for
a
grant,
I
didn't
write
the
grant,
but
the
financial
piece
of
it
that
they
needed.
I
prepared
that
and
then
once
the
grant
was
approved,
I
was
also
the
one
who
would
then
prepare
the
financial
piece
for
submission.
I
would
gather
the
paid
invoices
gathered
and
at
the
time
I
was
doing
this
I'll
be
honest.
We
were
still
using
checks,
and
so
I
would
gather
the
cancelled
checks
and
submit
all
of
that
put
the
package
together
and
submit
it
to
the
state
to
verify
that.
G
D
L
I
have
never
and
and
all
of
the
places
where
I've
worked.
When
I
write
an
audit
report-
and
I
write
a
recommendation-
there's
an
area
for
management
or
leadership
to
respond
to
the
to
those
findings
that
we've
noted
in
the
report
never
have.
I
had
management
say
that
they
disagree
with
the
findings,
but
at
st
leo
in
2012
I
had
a
manager
disagree
with
one
of
my
findings
and
disagree
with
the
recommendation.
L
It
was
a
pretty
tenuous
relationship
for
a
while,
but
I
was
determined
to
show
him
that
it's
okay,
like
it's
okay,
for
me,
to
make
a
recommendation
because
I'm
not
the
police,
I
don't
write
the
law,
so
you
don't
have
to
do
what
I
say,
but
I
want
you
to
understand
why
I
was
trying
to
recommend
this
and
and
that
risk
being
mitigated
in
this
area.
It
actually
had
to
do
with
benchmarking.
L
It
was
something
he
actually
asked
me
to
do
in
the
middle
of
the
audit
to
benchmark
staffing
ratios.
I
think
he
thought
I
was
going
to
find
something
different,
and
what
I
found
is
that
his
staffing
was
actually
they
were
severely
understaffed
and
he
ended
up
disagreeing
because
I
wrote
a
recommendation.
Not
only
should
they
change
the
ratios
and
they
should
do
it
progressively
over
some
increment
of
time.
In
other
words,
don't
turn
around
tomorrow
and
post
50
positions,
but
you
know:
do
it
responsibly?
L
Do
it
over
time
and
then
actually
change
some
of
the
leadership
positions
to
exempt
positions.
Some
of
the
lower
leadership
positions
in
this
particular
division.
I
was
doing
the
audit.
This
manager
disagreed
with
it.
We
went
around
and
around
and
around-
and
I
I
was
heartbroken
I
mean
I
was
really
heartbroken
because
he
asked
this
was
not
originally
in
the
scope
of
the
audit,
and
I
did
this
for
him,
but
I
was
determined.
L
So
I
did
everything
I
could.
I
would
schedule
meetings
with
him
and
when
I
would
show
up,
I
would
show
and
get
a
plate
up.
Here's
a
donut
for
you,
here's
a
donut
for
me:
let's
sit
and
chat
and
we
would
sit
and
chat.
I
eventually
asked
him
to
go
to
lunch
one
time
right
I
mean
we
had
a
cafeteria
on
the
university
campus,
so
we
we
went
there
and
I
was
just
and
I
started
whenever
there
were
events
that
involved
his
area.
L
I
would
volunteer,
I
would
be
a
a
signup
person
or
or
a
welcome
person,
and
I
think
it
was
about
a
year
and
a
half
later.
I
finally
wore
him
down
and
he
finally
saw
me
as
a
human
and
not
as
that
nasty
auditor
who
was
just
really
trying
to
you
know,
make
this
recommendation
and
do
you
know
it
was
two
years
later
in
2014.
L
D
Sure
I
thank
you
for
that.
What
about
from
like
the
board
standpoint,
I
think
we're
all
pretty
direct
up
here
on
the
board.
Do
you
have
any
struggles
with
that
at
all.
L
I
can
honestly
tell
you
that
my
biggest
supporters
at
the
university
are
the
board.
I'm
assuming
like
you
guys-
and
this
is
an
assumption,
but
it
was
the
board
who
made
the
decision
to
have
an
internal
audit
department.
It
was
not
leadership.
L
The
board
told
leadership.
You
will
have
an
internal
audit
department
unbeknownst
to
me.
I
was
being
hired
in
march
of
2008.
The
board
had
made
that
directive
the
year
before
and
leadership
was
dragging
their
feet
and
then
it
was
october
of
2008
is
when
they
were
having
a
board
meeting
and
they
finally
said
you
have
60
days.
L
You
will
have
an
internal
audit
department,
so
I
don't
have
a
lot
of
difficult
relationships
with
the
board.
We've
had
a
lot
of
consistency
with
the
audit
committee.
That's
specifically
the
group
that
I
report
to
of
the
board.
We
don't
one
board
member
may
change
on
that
committee
on
a
given
year,
but
there's
a
lot
of
consistency
so
because
they
were
the
ones
that
wanted
the
internal
audit
department.
They
were
the
ones
that
ultimately
approved
hiring
me
they're,
the
ones
that
you
know.
I
re
that
see
me
all
the
time.
L
I
attend
every
single
meeting
there,
I'm
the
one
who
presents
to
them.
We
really
don't
have
a
lot
of
difficulty,
they
are
also
business
people.
They
are
very
direct.
Some
of
them
are
alumni
of
the
school
and
some
are
not
they're
local
business
people.
D
Okay,
great,
thank
you.
What's
your
current
work
hours
and
what
are
your
expectations
for
work
week.
L
L
You're
welcome
to
go
back
to
the
campus,
but
it's
on
what
they
call
like
a
hybrid
type
of
schedule.
So
now
I'm
in
the
office,
maybe
two
or
three
days
a
week
and
I
work
at
home
the
the
other
days,
but
there's
no
hard
fast
rule
and
what
what
we
generally
do
is
I
alternate
with
my
staff
auditor.
So
if
he's
going
to
be
in
the
office,
then
I'm
not
in
the
office.
D
L
I
work
seven
to
four.
Typically,
there
are
times
I
might
work
a
little
bit
over
that
or
I
might
need
to
go
in
a
little
bit
early,
but
I'm
usually
able
to
to
work
within
the
40-hour
work
week
every
now
and
then
hit
45
hours,
but.
D
This
is
just
a
quick
answer,
are
you
do
you
prefer
proactive
or
reactive
approaches.
D
Are
you
aware
of
the
position
pay
scale
that
you're
applied
for?
Yes,.
L
L
L
I've
read
your
bios
and
I
know
through
this
process
there
was
a
budgetary
committee
that
did
the
selection
process.
I
remember
correctly,
I
think
it
was
four
candidates
and
then
ultimately,
the
person
who
contacted
me
from
hr
said
that
only
two
were
coming.
I
don't
know
why
the
other
two
didn't
but
other
than
that.
No,
I
have
not
seen
any
of
the
city
board
meetings.
D
Okay,
let's
see.
D
Can
you
just
like
quickly
and
like
in
a
fast
summary,
provide
a
couple
examples
of
how
you
expose,
maybe
something
in
an
audit
that
you
weren't
expecting
or
that
you
needed
to
present
to
the
board
or
present
to
leadership
of
something
that
was,
I
guess,
pretentious.
I
think
that
kind
of
piggybacks
on
the
mayor
a
little
bit
on
one
of
his
questions,
but
is
there
anything
that
you
came
across
an
audit
we're
like
whoa?
L
There's
an
issue
here
I
had
one
audit
that
we
were
doing
where
we
identified
a
theft.
We
were
actually
able
to
verify
and
identify
the
theft
we're
actually
to
come
up
with
a
dollar
amount
and
what
I
I,
what
I
immediately
did
at
that
point
in
time
is
like
meeting
with
the
president,
and
I
also
communicated
with
the
chair
of
my
audit
committee
again.
L
So
I
did
report
it,
and
then
we
had
a
discussion
about
whether
we
continue
the
audit
or
whether
we
take
a
tangent
and
go
into
an
investigation
specifically
on
the
theft.
So
that
was
one
example.
Another
example
was
a
construction
project.
I
was
auditing
where
we
found
a
miscalculation
of
2.3
million
dollars.
L
I
handled
it
very
very
similarly
contacted
the
chair
of
the
audit
committee
contacted
the
president
of
the
university,
and
in
this
case
it
was
also
the
cfo's
responsive
construction
fell
under
the
cfo
contacted
the
cfo.
Had
the
meeting
went
through
what
we
had
found
and
in
that
particular
case,
the
decision
was
made
to
move
forward
with
the
audit
and
bring
in
a
forensic
account.
D
Great
okay,
I
appreciate
you
answering
some
of
the
questions
I
had.
Thank
you
very
much.
I
F
Thanks
mayor,
thank
you
for
being
here
tonight.
I'm
sorry,
I
couldn't
be
there
in
person.
After
a
review
of
your
application
and
with
some
of
the
questions
the
board
has
already
asked
you.
Let
me
just
ask
you
one
particular
question
with
your
background
and
your
experience
and
knowing
what
you
know
about
tarpon
springs
and
basically
what
this
board
is
seeking
in
you.
Where
do
you
feel,
like
your
value,
add,
is
to
our
community.
L
I
want
to
answer
your
question
with
a
qualifier.
I
don't
fully
understand
everything
that
you're
looking
for
and
if
I
have
an
opportunity
to
ask
questions,
that's
part
of
what
I'm
going
to
ask
for.
So
I'm
going
to
answer
your
question
with
what
I
think
you're
looking
for
I
mean
I've,
read
the
job
description
and
I
you
know
I've
read
those
details,
but
in
terms
of
personality
management
style.
Those
are
the
things
I
don't
know.
But
to
answer
your
question,
I
believe
what
I
bring
is
extremely
high
interpersonal
skills.
L
I
I'm
personable
I
get
along
well
with
others.
I
manage
my
time.
Well,
I
meet
deadlines
and
when
I
work
with
those
that
I'm
auditing,
I
don't
even
like
to
call
them
audit
clients
per
se,
I
mean
we're
co-workers
we're
colleagues,
we
work
for
the
same
mission
for
the
same
organization
for
the
same
result.
L
So
I
really
believe
strongly
that
audit
is
to
bring
value
to
an
organization
and
they
can
bring
value
different
ways.
They
can
bring
value
through
assurance
engagement,
which
are
the
traditional
audits.
They
can
also
bring
a
value
through
doing
advisory
and
consulting
engagements,
and
those
types
of
engagements
are
are
not
traditional
audits,
and
many
of
them
are
actually
requested
by
leadership
and
management.
L
C
Thank
you
mayor,
thank
you
for
being
here
tonight.
As
I
said
to
the
candidate
from
before.
I
know
it's
an
uncomfortable
process
getting
up
here
at
a
public
meeting,
so
I
really
appreciate
you
being
here
and
answering
these
questions
to
the
best
of
your
ability.
C
My
first
question
is
just
what
what's
your
your
biggest
professional
accomplishment
that
you
look
back
on?
I
guess
you
know
we'll
go
st
leo
because
you've
been
there
a
long
time
that
you
can
point
to
and
say
you
know
professionally.
I
really
made
a
difference
here
because
of
what.
L
It
would
actually
be
that
first
qar
that
I
talked
about
the
quality
assurance
review.
Getting
the
department
established
up
and
running
with
good
procedures
with
charters
with
processes
that
were
working,
we
were
doing
annual
risk
assessments
and
get
it
all
the
way
through
its
first
qar
at
the
five
year
mark
in
2014..
L
It
was
the
most
anxious
situation
I
was
putting
myself
into
because
I
mean
really
you're
asking
people
to
come
in,
and
you
know
audit
you
and
assess
you,
but
when
I
went
through
that
process,
I
learned
so
much.
I
received
the
highest
score
and
when
that
report
was
submitted
to
the
board
and
to
senior
leadership,
saying
you've
got
a
professional
audit
department
here,
as
small
as
it
is.
It
conforms
to
standards.
Things
are
good
for
me.
That
was
the
biggest
accomplishment
that
I've
had,
probably
in
in
the
in
the
12
years.
C
Okay,
thank
you,
yeah.
Looking
at
your
resume,
you
know
couldn't
be
more
highly
regarded.
I
know
you,
I
noticed
you
were
a
speaker
at
a
you
know
a
conference
or
two:
could
you
expand
further
on
what
some
of
those
professional
certifications
are
because
they
sound
great
to
somebody
like
me,
but
I
don't
know
necessarily
what
you
know
entails
a
cfe,
a
crma
that
kind
of
thing
sure.
L
Sure
so
I
like
to
say
this
about
audit
okay,
so
I
have
an
accounting
background
and
people
will
come
up
to
me
and
say
I
got
a
question
about
taxes.
No,
no!
No!
I
am
not
the
person
you
want
to
talk
to
an
audit's
the
same
way.
It
covers
a
wide
range.
Just
like
accounting
covers
a
wide
range
you
can
specialize
or
or
a
physician
you
don't
go
to
a
cardiologist.
L
If
you
know
your
wife
is
pregnant
and
expecting,
I
hope-
that's
not
where
you're
going
anyway,
but
so
audits
like
that
too,
in
terms
of
it
covers
a
wide
range
of
things
that
can
cover
financial
and
operational
and
internal
control
and
and
fraud,
and
just
so
much
stuff
and
then
there's
specific
things
like
I.t
and
construction
and
so
on
and
so
forth.
So
those
certifications
cover
a
wide
range.
So
the
certified
internal
auditor
cia
is
the
the.
I
guess
the.
L
Certification
from
the
institute
of
internal
auditors,
that's
essentially
the
governing
body
for
internal
auditors.
So
that's
the
cia
certified
internal
auditor
next
is
the
cfe,
which
is
a
certified
fraud
examiner
so
part
of
any
audit
that
we
do.
Is
we
look
for
fraud
or
for
the
potential
of
fraud
so
having
that
certification
gives
me
that
additional
training
in
fraud,
so
I'm
required
every
year
to
take
10
fraud,
hours
and
two
ethics
hours?
L
To
maintain
that
one
then
there's
the
crma
crma
is
also
issued
by
the
institute
of
internal
auditors
that
stands
for
certification
and
risk
management
assurance.
All
of
our
audits
are
supposed
to
be
risk
based.
You
start
with
a
risk
assessment.
You
want
to
work
on
audits
or
engagements
that
have
some
risk
to
the
organization,
because
the
bottom
line
is:
if
there's
no
risk,
then
we're
wasting
time
looking
at
something,
so
that
certification
enforces
the
risk
side
of
it
and
requires
five
annual
hours
a
year
and
risk.
L
Then
the
ccep
that's
the
certification
and
in
compliance
and
ethics,
so
with
most
certifications
nowadays
there's
an
ethics
component
and
then
I
also
perform
a
lot
of
compliance
reviews
at
the
university
a
university
I
used
to
say
you
would
probably
respectfully
disagree,
but
I
used
to
say
it's
like
a
little
city.
You
know,
we've
got
our
police
department
and
we
have
our.
L
You
know
resident
area
and
we've
got
our
restaurants
and
we've
got
our
shops
and
you
know
we
have
our
roadways
and
you
know
we
have
our
crews
and
all
you
know
all
of
that.
So
in
a
microscopic
way
it
is
there's
lots
of
various
components.
So
there's
also
a
lot
of
compliance
coming
from
all
kinds
of
different
areas,
from
the
federal
government
from
the
state
and
higher
ed
because
of
the
business.
L
You
sorry
because
higher
ed
is
in
a
unique
business
where
we're
collecting
money
and
people
can
go
on
payment
plans.
We
end
up
being
subject
to
some
regulations
that
were
not
intended
for
higher
ed,
such
as
some
of
the
the
banking
regulations.
So
there's
a
lot
of
compliance
piece
so
that
certification
goes
to
the
compliance
and
then
the
last
one.
The
cica
is
a
certified
internal
control
auditor,
because
the
university
internal
audit
department
started
at
the
very
beginning
of
2009.
L
There
were
a
lot
of
processes
that
had
not
gone
through
a
proper
internal
control
assessment,
so
they
were
just
processes
that
just
got
documented,
because
that's
what
so
and
so
was
doing
at
that
time.
So
this
is
the
way
we're
documenting
it.
So
a
lot
of
the
audits
that
I
was
doing
at
the
university
for
a
long
time
were
internal
control
reviews,
so
that
certification
just
goes
to
to
support
that.
So
I
hope
that
explains
what
all
the
certificate,
what
all
those
letters
mean
and
and
why
they're
related
to
audit
in
some
way.
C
Yeah,
absolutely
it's
a
good
thing,
there's
just
a
lot
of
them.
I
guess
you
kind
of
touched
on
it
there,
but
what
are
some
of
the
similarities
and
differences
that
you
might
perceive
between
working
in
you
know
a
college
institution
versus
a
city.
I
need
to
touch
on
that
a
little
bit,
but
just
what
are
some
of
those
similarities
and
differences,
and
you
know
how
do
you
think
you'll
be
able
to?
I
guess,
make
another
fresh
start
here.
L
L
So
while
we
have
board
meetings
and
some
things
have
to
be
posted
because
we
are
not
for
profit
and
we
do
take
federal
and
state
funds,
so
we
have
some
regulations
around
that
we
don't.
The
university
does
not
function
in
the
sunshine
where
the
city
does
so
that's
going
to
be
a
huge
difference,
because
the
processes
for
performing
audits
and
documenting
your
results
and
then
writing
reports
is
going
to
be
very,
very
important
because
in
most
cities
only
the
final
report
is:
what's
discoverable,
not
the
various
iterations
thereof
prior
to
getting
there.
L
But
your
work
papers,
if
you
get
into
litigation,
can
also
be
discoverable
as
well.
So
that
would
be
a
huge
difference
and
that
would
take
work
with
the
you
know,
with
the
board
and
and
understanding
how
the
city
operates
in
that
way
in
terms
of
similarities,
I
said
just
a
little
bit
ago
that
a
university
is
like
a
small
city
and
there's
all
these
different
facets.
L
So
I
think
some
of
the
similarities
are
going
to
be
that
you
have
all
these
multitude
of
different
departments
and
and
functions
and
skill
levels
and
employees
all
over
doing
various
different
things
and
different
assets
and
buildings
and
things
all
over.
Just
like
the
university
and
from
an
audit
perspective.
That's
really
exciting,
because
the
one
thing
I
get
to
say
is:
I
don't
really
have
an
average
day.
L
C
Okay,
thank
you,
and
is
there
anything
not
on
your
resume
that
you
think
is
worthy
of
know
or
that
you
would
like
us
to
know
about
yourself
or
your
professional.
L
L
C
L
Oh
yes,
I
I've
done
that.
So
what
I
do
is
the
director
I
I've
created,
so
my
department
started
as
a
one-person
department.
L
Then
it
was
2012
where
we
got
the
second
position
and
then
2016,
where
I
got
the
third
position
and
then
the
third
position
left
in
2019,
and
I
don't
have
that
position
anymore.
So
so,
yes,
I
do
have
the
skill
set
to
set
up
the
department.
I
have
the
skill
set
to
put
the
processes
and
templates
in
place.
So
what
I
did
is
I
have
a
network
drive
that
I
use
everything
is
set.
Every
audit
is
set
up
exactly
the
same.
L
It's
got
a
name
and
a
number
and
it's
got
the
work
papers
and
the
planning
and
the
reporting,
and
so
we
use
the
same
templates
so
that
there's
consistency
again
from
a
reviewer
perspective
and
then
because
I
I
have
more
than
one
person
in
my
department,
we
have
a
review
process
for
all
of
our
work
that
we
do
so.
L
What
I
would
do
coming
here
is
take
what
I
already
know
and
see
what
will
work
and
then
modify
what
won't.
But
I've
done
everything.
I've
written
charters,
I've
done
the
department
processes
all
of
the
template
forms,
including
the
audit
programs,
the
risk
assessment,
the
the
report
that
we
issue
memorandums
that
we
issue
internal
control,
reviews
that
we
issue
investigation
that
we
issue.
I
have
a
template
for
everything
at
this
point,
so
there's
a
lot
of
consistency
and
and
ultimately
efficiencies.
J
Welcome
to
tarpon
springs
ms
kessel.
Thank
you.
I,
as
I
told
the
last
applicant
that
I
don't
really
have
any
questions
concerning
your
your
professional
credentials,
you're
well
qualified
for
this
position.
I
think
you've
demonstrated
that
you
can
work
in
this
governmental
framework
and
environment
quite
well.
J
I
want
to
just
start
with
some
questions
and
kind
of
determine
again
whether
you're
the
right
person
for
this
job,
the
in
your
application.
You
said
that
you
could
start
about
a
month
after
you
accept
an
offer.
Is
that
correct
still.
L
L
Additionally,
it
would
be
proper
for
me
to
give
my
notice
to
the
board
and
right
now
our
next
board
meeting
is
in
january.
J
Okay,
you
had
a
date
here,
that's
of
11-1
we're
well
beyond
that,
so
we're
looking
at
sometimes
maybe
february,.
L
L
J
That's
fine!
That's
good
enough!
Thank
you
very
much.
The
let
me
just
say
I
like
the
way
you
describe
tarpon
springs
as
a
town.
I
feel
that
way
too.
I
don't
think
we've
quite
made
the
city
yet,
but
but
I
I
I
like
tarpon
as
a
town,
I
I
want
to
find
out.
As
far
as
how
you
moved
into
your
employment
with
st
leo's,
I
I
saw
that
you
received
your
mba
in
2007
at
st
leo's.
J
L
I
L
J
C
J
From
my
perspective,
and
I'm
sure
it's
the
same
with
the
other
commissioners,
we're
looking
for
somebody
for
long-term
employment
here
and-
and
I
would
assume
that's
what
you
are
as
well.
The
one
question
I
have
is
that
I
noticed
where
you
live
and-
and
I
did
a
little
google
maps
or
whatever
you
want
to
call
it
you're
about
15
minutes
away
from
st
leo,
and
your
commute
to
here
would
be
about
an
hour.
L
So,
first
of
all,
I
will
tell
you
that
I've
only
recently
moved
to
wesley
chapel
prior
to
that
I
was
in
ruskin
commuting
to
st
leo.
So
driving
an
hour
is
not
something
that
is
foreign
to
me.
Sadly,
I've
only
been
commuting
the
15
minutes
for
well,
I
would
say
a
year,
but
in
that
year
we've
had
a
pandemic
where
I've
been
home
a
good
portion
of
the
time
so
again,
driving
a
longer
distance
is
not
something
that
I'm
not
used
to.
L
I
at
one
time
lived
in
citrus
county
and
drove
down
to
saint
leo
from
citrus
county.
So
again,
I'm
extremely
familiar
with
interstate
driving
with
county
road
driving,
and
I
do
prefer
to
start
my
day
earlier.
So
if
there
is
flexibility
and
that
that
does
usually
help
with
some
of
the
drive
that
can
usually
shave,
sometimes.
J
J
Yeah
I
before
coming
back
I'm
from
tarpon,
but
before
coming
here
we
lived
in
washington
dc
area,
and
that
was
the
one
thing
that
I
dreaded
was
a
commute.
I
just
want
to
make
sure
that
you
are
here
for
the
long
term
and
that
commute
isn't
a
factor
in
terms
of
your
decision
of
whether
to
stay
on
or
not
so
we'll
just
take
that
for
what
it
is
right
now
I
do
have
a
question:
you're
eminently
certified
as
a
as
a
cia.
J
I
understand
what
the
the
the
qualifications
are
for
the
cia
through
the
institute
of
internal
auditors
and
it's
an
international
certification,
not
just
something
that
you
would
typically
see
in
the
state
or
the
u.s.
So
that
speaks
for
itself
as
well,
but
why?
Why
aren't
you
a
cpa,
you're
qualified,
to
be
a
cpa
as
well?
I
would
think,
based
on
your
background
with
your
accounting
and
your
in
your
mba,
is
that
just
something
you've
chosen
not
to
do
from
and
you
just
are
in
love
with
internal
auditing.
L
So,
given
the
choice
between
accounting
and
auditing,
I
will
pick
auditing
any
day,
because
I
love
the
variety.
But
to
answer
your
question
with
the
cpa,
I
obtained
my
accounting
degree
in
the
state
of
michigan
the
state
of
michigan.
In
order
to
sit
for
the
cpa
exam,
I
would
have
needed
to
work
4
000
hours
under
a
cpa
or
have
gotten
enough
courses
and
a
graduate
level
and
then
work
under
a
cpa
for
2000
hours
for
one
year
in
order
to
sit
for
the
exam.
L
At
the
time
when
I
got
my
accounting
degree
in
michigan
that
situation
wasn't
lined
up
for
me,
I
did
not
pursue
a
masters
until
I
had
moved
to
florida
and
then,
when
I
pursued
my
master's,
I
had
already
long
forgotten
about
a
cpa,
and
then
I
rece
I
pursued
an
mba
which
is
not
a
discipline
in
accounting.
So
right
now
I
don't
have
enough
accounting
credits
to
qualify
myself
now
to
sit
for
the
exam
and
the
other
thing.
L
J
Probably
I
wouldn't
be
talking
about
doing
it
now,
but
it
just
seemed
like
you've
got
the
background
for
having
done
that,
and
I
I
and
I
know
a
lot
of
people
that
are
not
cpas.
They
can
do
a
lot
of
work
without
being
cpas
and
they've
chosen
that
rod
as
well.
I
was
just
curious
to
that
because
you
do
have
some
nice
education
there
as
far
as
inventory
audits
at
st
leo.
Have
you
have
you
done
many
of
those
yeah?
Okay,
that's
all
you
need
to
say
there.
L
Yes,
I
I
developed
an
internship
program
at
the
university,
so
we
have
an
in
a
new
intern
every
fall
semester.
So
there's
lots
of
training
with
that
we
do
not.
We
actually
have
the
interns
work
on
real
audits.
Along
with
us.
Sometimes
I
assign
them
a
smaller
audit
called
a
mini
mini
audit
or
they
work
alongside
us
on
our
regular
audits
again
depending
upon
scope,
but
in
all
of
that
there's
a
lot
of
training.
L
I
have
also
hired
a
senior
auditor
and
two
staff
auditors,
at
my
time
at
st
leo
and
have
developed
all
of
them
trained
and
developed
them
as
well,
the
one
retired
another
one
left
and
is
at
pwc
now.
So
there
is
training,
that's
constantly
going
on.
I'm
doing
a
construction
audit
right
now
at
the
university
and
my
staff
auditor
has
never
done
a
construction
audit.
So
there's
a
lot
of
training
going
on.
J
Right
now
we
haven't
had
a
full-time
employee,
internal
auditor
here
for
a
while
and
it
might
be
helpful,
be
with
some
training
experience
to
I
don't
want
to
say,
educate,
but
go
and
and
and
tell
people
what
you
do
on
the
city
staff
for
the
purpose
of
avoiding
the
situation
that
you
had
with
the
that
one
individual
that
you
mentioned.
I
was
going
to
ask
that,
but
vice
mayor
car
had
already
beat
me
to
the
punch
on
that.
So.
L
Well-
and
I
would
actually
just
chime
in
and
say
I
think,
educate
is
a
perfect
word
to
use,
because
a
lot
of
people
have
a
concept
of
what
internal
audit
is,
and
it
really
is
not
just
marketing
and
branding
myself
or
the
department,
but
it
is
also
educating-
and
it's
not
just
educating
leadership,
but
also
the
board
in
terms
of
understanding.
L
J
You're,
could
you
go
over
your
salary
requirement
again?
I
noticed
that
in
your
minimum
salary
expected
you
put
98
600.
I
know
that
we
advertised
right
at
that
amount
is
that
where
you
got
that
from
yeah,
okay
and-
and
I
didn't
quite
hear
your
answer
before-
is
that
something
that
would
be
acceptable
to
you
is
that
what
you're
saying
here
or.
J
J
Are
there
any
other
benefits
that
you
get
at
st
leo's
that
that
that
are
not
bonuses,
if
you
will
or
monetary.
L
We
do
receive
bonuses,
but
they're,
actually,
the
last
couple
of
years,
just
due
to
the
financial
performance
we
haven't,
and
the
only
other
benefit
really
that
in
terms
of
money
is
they
do
a
close
to
ten
percent.
It's
like
nine
and
a
half
percent
match
of
your
salary
into
an
investment
fund.
Yeah.
J
I
I'll
be
honest
with
you.
This
is
something
I've
not
discussed
with
our
hr
department
as
far
as
your
retirement
and-
and
that
would
be
something
I
I
would
suspect-
hopefully
that
maybe
you've
discussed
that
with
them
before
you've
gotten
here
to
this
point,
but
I'll
leave
you
that
with
the
hr
director,
if
we
get
to
that
point,
okay.
B
Thank
you.
Are
there
any
other
commission
comments.
J
I
I
have
one
there
just
the
same
courtesy
that
we
extended
the
first
half
again.
If
miss
kessel
has
any
questions
of
the
commission
yeah.
B
B
Mrs
castle,
would
you
have
a
closing
statement.
L
One
of
the
questions
I
want
to
ask
of
you
is:
what
are
you
looking
for
in
your
internal
auditor
and
I'm
not
talking
about
the
you
know
the
technical
skill
set
that
it's
somebody
who
can
perform
an
audit,
but
in
terms
of
personality
and
management
style.
What
are
you
looking
for.
B
In
my
opinion,
is
you
already
cover
some
of
the
things
that
we're
looking
for?
Personally,
I
would
like
to
see
someone
that
not
only
that
is
going
to
check
the
finance,
the
financials
of
the
city,
but
also
to
provide
with
the
guidance
and
recommendations
of
processes
and
procedures
that
we
have
in
place
and
things
that
we
can
actually
put
some
flags
checks
and
balances.
J
B
J
In
one
word,
for
me,
it's
independence,
I
I
just
think
that
that's
something
that
I
prize
a
lot
and
put
a
lot
of
value
on
to
you
work
for
the
commission,
not
the
city
manager
or
any
of
his
staff,
and
I
think
the
way
you've
described
the
way
you've
handled
matters
is
quite
well,
and
I
look
forward
to
that,
but
I
just
wanted
to
actually
kind
of
state
a
little
more
emphatically
that
independence
is
what
I'm
looking
for.
So
thank
you.
B
B
Oh,
thank
you
miss
castle.
Did
you
have
any
closing
statements
that
you
want
to
make.
L
I
just
want
to
thank
you
for
your
time.
I
I
want
to
iterate
my
interest
in
the
position
again
just
iterate
again
my
my
qualifications.
I
have
started
an
internal
audit
department.
I
have
been
an
auditor
in
different
capacities.
I
am
interested
in
long-term
employment.
I
have
been
at
my
current
employer
it'll
be
13
years
in
march.
L
I'm
not
looking
to
use
this
as
any
type
of
platform
to
to
leave,
and
I
love
my
current
employer,
I'm
just
looking
for
an
exciting
challenge
at
this
point
in
time.
I
think
I've
done
what
I
can
do
at
saint
leo,
but
moving
over
to
the
city
of
tarpon
springs
is
something
I
think.
That'll
bring
a
great
deal
of
excitement
and
I-
and
I
think
that
you
would
be
pleased
with
your
selection.
If
your
selection
were
me.
B
B
I
think
both
applicants
are
very
well
qualified,
both
have
the
necessary
degrees
and
experience
to
be
our
internal
auditor.
However,
mr
henderson
has
experience
in
government
sector
and
private
sector.
He
was
very
enthusiastic,
but
I
am
concerned
that
he's
moving
around
a
lot
from
one
job
to
another
and
he
really
hasn't
stayed
long
enough
in
one
position
to
get
the
experience
that
I
will
be
feeling
comfortable
with.
B
The
second
applicant
was,
she
has
a
lot
of
experience
as
an
intern
auditor
in
learning
institutions
in
the
medical
field,
she's
a
very
stable
and
consistent
employee.
She
worked
12
years
and
she's
still
working
for
the
university.
D
I
think
both
applicants
did
great.
I
know
I
was
a
little
skeptical
on
the
resumes
that
we
received,
but
from
the
interview
process
I
was
actually
really
surprised
how
personable
both
the
applicants
were
myself.
I
guess
I
just
picture
an
internal
auditor
to
be
more
bland
and
not
as
personable,
so
I
was
pleasantly
surprised
to
see
that
in
both
applicants,
I
think
both
both
applicants
shared
a
passion
to
to
do
a
great
job
for
tarpon
springs.
F
Thanks
mayor,
I
I
think,
first
and
foremost
to
the
board.
I
think
we
made
the
right
the
right
decision
by
trying
to
host
this
in-person
interview
with
the
applicants,
given
that
I
would
say
that,
on
paper,
applicant
number,
one
to
me
looked
looked
a
little
bit
more
desirable
in
terms
of
some
of
the
experiences,
albeit
they
were
short-lived
with
the
employers,
which
I
also
found
to
be
of
concern,
and
I
think
he
presented
well.
F
That
the
second
applicant
was
a
little
bit
more
genuine
and
I
think
she
has
more
expertise
in
areas
that
I
think
this
board
desires
to
have
some
independent
auditing
and
counsel
in
in
terms
of
inventorying
or
construction
projects.
So
I
think
that
she
adds
a
lot
of
value
from
that
on
that
side
of
the
coin,
and
I
definitely
like
you
know
her
longevity
and
her
positions.
F
She
seems
she
seems
more
sincere
to
me
and
I
I
personally
can
appreciate
her
comparison
as
it
relates
to
st
leo
being
a
like,
a
small
community
or
a
small
town
such
as
tarpon,
that's
kind
of
how
I
envision
that
the
university
and
the
surrounding
community
san
antonio
and
dade
city
area.
So
if
I
had
to
pick
right
now,
I
think
I'm
leaning
more
towards
that
applicant
number.
Two.
C
Thank
you,
mayor
yeah.
I
absolutely
want
to
thank
both
the
candidates
for
being
here
tonight.
It's
a
really
difficult
process
to
go
up
there
and
interview
in
public
with
the
five.
You
know:
potential
members
of
the
board
and
and
have
the
citizens
here.
So
I
mean
it's
a
difficult
process.
Both
of
them
should
be
proud
for
making
it
this
far,
and
I
found
both
of
them
to
be
extremely
bright,
extremely
personable,
their
their
resumes,
certainly
weren't
anomalies.
I
think
they
both
did
a
really
good
job.
C
I
would
also
be
leaning
towards
miss
kessel
strictly
due
to
the
fact
of
her
experience.
You
know
over
20
years
of
internal
auditing
experience
and
kind
of
the
same.
You
know
kind
of
the
same
objective
that
we
have
here
to
get
our
internal
auditing
created,
and
you
know
up
and
running.
I
think
you
know
she's
already
done
that
with
st
leo.
I
think
the
similarities
there
outweigh
the
differences,
so
I'd
be
leaning
towards
her.
But
again
I
think
you
know
neither
applicant
regardless
what
happens
tonight
should
be
discouraged.
J
I
think
the
budget
advisory
committee
did
well
in
their
selection
of
their
final
applicants
and-
and
I
think
we've
got
the
two
top
ones
that
were
remaining.
I
think
mr
henderson
spoke
from
my
perspective
a
little
too
philosophically.
J
As
far
as
what
can
be
done
and
the
approach
he
would
take
and
things
of
that
nature,
mostly
from
not
really
from
experience,
but
things
that
he
could
do.
I
think
his
his
auditing
experience
that
I've
seen
again,
probably
more
so
of
the
short
duration
with
each
of
the
implied
employers,
didn't
really
allow
him
to
do
much
of
that.
So
he
was
limited
to
the
one
I
think
and
and
with
his
last
employer
mrs
kessel
is
spoke
from
experience.
J
I
think
she's
well
grounded.
I
might
personally
think
she
would
be
a
better
fit
for
not
just
the
city
government
but
for
tarpon
springs
in
general.
I
just
saw
her
as
a
tarpon
springs
resident
myself
in
talking
to
that
and
listening
to
her,
the
I'm
just
hoping
that
if
we
extend
an
offer
to
her
that
that
commute
doesn't
become
problematic,
I'm
not
sure
what
we
can
do
about
that.
Obviously
nothing.
It's
going
to
be
up
to
her,
I
think
her
salary,
I
I
I.
J
The
only
way
I
can
describe
this
is
I
I
think
she
asked
for
the
upper
end
of
the
salary
range,
I'm
very
comfortable
with
that.
I'm
just
hoping
that
she's
going
to
be
stepping
back
from
about
7
000,
with
st
leo's
plus
she's,
going
to
have
that
additional
commute
time
which,
right
now
gas
is
cheap,
but
I
can
tell
you
from
experience.
J
B
Do
we
have
any
public
comments?
Do
you
have
anyone
that
is
willing
wants
to
speak.
H
H
H
H
H
H
H
The
candidate
interview
I
mean
the
candidate
resumes,
I
don't
know
why
it's
not
available
to
the
public.
Maybe
it
was-
and
I
didn't
see
it,
but
I
thought
they
should
be
presented
here
today
that
way
we
could
all
look
at
them
and
they
both
definitely
had
good
interviews.
I
liked
the
first
one
just
do
the
fact
he
kept
bringing
up
the
residents
in
the
community,
but,
like
I
said,
I
didn't,
have
the
resume
in
front
to
be
able
to
do
everything,
and
I
do
agree
with
the
experience
from
from
an
auditing
standpoint.
H
B
G
B
J
A
point
of
order
just
a
question
as
far
as
how
to
proceed
on
that
recommendation,
and
we
haven't
heard
from
ms
niffen-
is
there
something
we
would
include
a
recommendation
on
the
salary
as
well
as
part
of
this
motion,
or
would
that
be
something
that's
going
to
be
negotiated
later?.
B
That's
something
that
needs
to
be
negotiated.
We
have
given
the
the
range
of
the
of
the
salary,
okay
and.
J
It
has
to
be
coming
and
then
at
some
point
in
the
future
we
would
hire
the
candidate
or.
B
B
And
I
I
like
to
ask
sniffing:
what's
the
next
step,
if
you
would
please
thank
you,
what
kind
of
investigations
or
any
are
you
gonna
be
calling
references
or.
I
Honorable
board
of
commissioners,
I
do
have
excuse
me
a
follow-up
to
what
we
were
discussing.
We
the
we
have
conducted
the
background
checks
both
for
satisfactory.
We
contacted
the
employee,
employers.
I
The
responses
of
from
the
employers
we
had
one
and
it
was
for
candidate
number
two.
The
next
process
would
be
for
you
to
make
a
decision,
and
then
we
would
contact
the
person
offer
them.
The
job
negotiate
the
salary,
and
then
we
begin
the
process
of
the
pre-employment
physical,
because
we've
already
done
a
background
check.
I.
I
J
Ms
niff
and
we're
going
to
do
this
by
contract
is
that
correct?
I
beg
your
pardon.
The
employment
will
be
by
contract.
I.
J
J
Guess
what
I'm
getting
at
is
that
just
from
process
perspective,
I'm
just
asking
a
question:
we've
got
an
employment
contract.
Then
we
have
to
present
that
employment
contract
or
that's
negotiated
with
the
applicant
that
we
choose
this
evening
correct
and
then
and
then
that
and-
and
so
those
are
the
terms,
then
it's
put
into
the
form
of
a
contract.
J
Two
approaches
one
to
either
have
that
contract
come
to
us
and
look
at
it
and
then
approve
it
before
it
goes
to
the
to
the
applicant
or
the
finalist,
or
we
do
the
whole
thing
at
one
time.
B
Well,
in
my
opinion,
is
when
the
contract
has
been
drafted,
it
would
be
negotiated
with
the.
If
you,
you
know
the
person
that
will
be
offering
the
opposition
and
if
they
agree
with
it,
it's
just
a
matter
of
come
to
us
and
review
it
and
any
suggestions
that
we
have
or
something
we
don't
like.
I.
B
J
No
once
it's
agreed
to
between
mrs
niffen
and
the
finalists
that
the
person
that
we
choose
would
and
if
there's
something
special
in
there,
that
perhaps
the
the
applicant
would
like
to
confirm
that
it's
okay
with
us
or
does
that
come
to
us.
B
Let
me
ask
the
attorney:
what
is
the?
What
is
your
legal
opinion
on
that.
K
G
K
If
it's
acceptable
the
way
that
it's
currently
written,
then
it
would
just
be
approved
if
there
is
some
issue
relative
to
some
type
of
compensation
or
benefit,
that's
provided.
That
is
not
acceptable.
Then
we'd
go
back
to
the
applicant
and
make
the
appropriate
change,
but
I
think
it
should
be
the
applicant
having
reviewed
the
agreement
and
it
be
in
its
final
form
when
it
comes
to
you.
J
Motion
to
approve
extending
an
offer
to
ms
monica
kessel
as
internal
auditor.
Second.
F
I
B
C
Yeah,
thank
you
mayor.
Just
one
public
comment
that
I
didn't
have
a
chance
to
make
at
the
last
meeting
because
we
ran
out
of
time
it's
just
that
our
city's
term
on
ford
pinellas
has
come
to
a
close.
So
it's
going
to
rotate
now,
as
you
guys
know,
it's
between
us
and
oldsmar
and
safety
harbor.
C
But
my
last
meeting
was
early
early
november.
C
B
The
next
two
meetings
being
that
this
is
the
the
end
of
the
year
are
very,
very
large,
and
I
will
ask
again
if
you
please
get
your
questions
answered
by
the
staff
before
the
meetings
and
if
you
please
make
your
comments
during
the
meetings
to
be
direct
and
show
to
the
point
that
way,
we
don't
have
to
extend
the
time
after
11
o'clock,
you
probably
see
the
the
draft
agendas
that
came
out.
They
are
pretty
large.
So
I
would
appreciate
if
your
cooperation
with
that
that
concludes
the
special
session.