Audit Oversight Committee Meeting - October 6, 2025
Audit Oversight Committee Meeting - October 6, 2025
The Audit Oversight Committee met on Monday, October 6, 2025, at 10:00 AM. Chair Price presided, with Members Booker, Kelly, and Chair Price present; Members Kircher and Bruni were excused. Councilwoman Kelly was welcomed as a new member. The meeting complied with open meeting law. No public comments were received on agenda items.
Consent Calendar
- Approval of Minutes: The final minutes of the regular meeting of July 21, 2025, were approved by voice vote on a motion by Member Booker, seconded by Member Kelly. Member Kelly inquired about abstaining due to absence; the city attorney advised she could vote. All voted aye; motion carried.
- 2026 Quarterly Meeting Dates: The committee approved the proposed dates for 2026 quarterly meetings: January 12, April 20, July 20, and October 12, all at 10:00 AM. Motion by Member Booker, seconded by Member Kelly; all aye; motion carried.
Discussion Items
Update on Audit Recommendations (Item #6) City Auditor Brian Smith reported on the status of 84 audit recommendations issued over the past three calendar years. As of the meeting, 76 recommendations were completed, seven were not yet due, and one was in the verification process (with the Finance Department regarding cash handling policy). No recommendations were classified as incomplete.
- Louis Alaud (IT Auditor) detailed that the IT department completed all seven recommendations from a summer 2024 audit, improving hardware asset inventory tracking, labeling, documentation, reconciliation with Finance, and providing a full update of capitalized assets.
- James Burnett (Senior Auditor) reported that Parking Services fully implemented all 14 recommendations from a March 2024 audit, improving cash collection oversight, physical security, system permissions, and discrepancy tracking. For Business Licensing Compliance, four recommendations remain not due (due May 2026); completed actions include developing performance metrics, improving coordination with Fire Prevention (88% of four-plex homes licensed as of August 28, 2025), updating guidance, and documenting inspection processes.
- Nancy Cardoso (Senior Auditor) reported that Youth and Development Services (YDSI) completed all recommendations from an audit of youth programs, improving travel procedures, risk management communication, software implementation, and internal compliance evaluation.
- Joseph Thronberry (Senior Forensic Auditor) reported that Public Safety completed six recommendations from a September 2024 audit, improving evidence unit controls and commissary contract monitoring. Fire Rescue completed three of six recommendations from a June 2025 audit regarding controlled substance management; the remaining three recommendations involve technology evaluations (case management system assessment due in 2026; automated processes review extending to 2027 due to potential costs).
- Discussion included questions from Councilwoman Kelly about timing, training plans, and customer service. Corey DeMille (Treasury Section Manager) outlined plans to conduct one-on-one department training on the updated payment collection policy once approved by unions. Chair Price requested a consolidated, running list of outstanding recommendations to track progress. The committee voted to approve the report; motion carried.
Current Audits (Item #7) Brian Smith reported on ongoing audits: (1) HR employee separation process – draft report nearing release; (2) Witness fee fund in Municipal Court – reporting phase; (3) Mobile communication devices managed by IT – fieldwork stage. Upcoming audits include purchasing, municipal court, and public works, with scope to be defined after planning and department meetings. Councilwoman Kelly asked when scope would be shared; Smith replied it would be available at the next committee meeting. Chair Price reiterated the request for a consolidated open-recommendation list.
Fraud Prevention and Detection Program (Item #8) Joseph Thronberry reported that the city's fraud hotline (EthicsPoint) went live on September 23, 2024, and is accessible 24/7 via phone, mobile, and online in multiple languages. As of the meeting, 36 incidents had been reported. The fraud committee (city manager, city attorney, city auditor) meets monthly to review activity. Most reports have been external referrals (e.g., identity theft) directed to Metro Police; one investigation is ongoing. The city is updating its fraud policy and plans a calendar year-end report summarizing activity. Metrics for effectiveness were discussed; current reporting levels are below vendor averages for a city of ~4,000 employees. Councilwoman Kelly praised the responsiveness of the hotline.
Key Outcomes
- Approved minutes of July 21, 2025.
- Adopted 2026 quarterly meeting dates.
- Approved the audit recommendation status report, with a directive to provide a consolidated outstanding-recommendation tracker at future meetings.
- No action taken on current audits or fraud program reports (informational only).
- No new future agenda items were proposed.
- Meeting adjourned; next meeting scheduled for January 12, 2026.
Meeting Transcript
Good morning. I'm gonna call the meeting to order today. Today is August, I'm sorry, October sixth, two thousand twenty-five, and the audit oversight committee meeting is called to order. Will the city clerk call the roll, please? Chair Price. Present. Member Kircher. Excused. Member Bruni. Excused. Member Booker. Present. Member Kelly. Here. Thank you, Chair. You have a quorum. Thank you. And I would just like to start real quick by welcoming uh Councilwoman Kelly here to the audit committee. And congratulations on that. We look forward to having you here. Thank you very much. Agenda item number two, an announcement regarding the compliance with open meeting law. To the city clerk. Has this meeting been noticed and posted in compliance with the open meeting law? Yes, Chair, it has. Thank you. We'll be moving to item number three on the agenda. Agenda item number three is public comment. Comment during this period of the agenda must be limited to matters on the agenda for action. If you wish to be heard, come forward and give your name for the record. The amount of discussion as well as the amount of any single speakers allowed may be limited. Is there anyone wishing to be heard at this time? Seeing no one, I'll close the public comment portion and we'll move on to agenda item number four. Agenda item number four for possible action to approve the final minutes by reference of the regular meeting of July twenty first, two thousand and twenty-five. I move for approval. There is a motion. All in favor. Yes. Should I be abstaining since I wasn't present at that meeting? That's a good question. This is uh Nicole Garcia from the city attorney's office. You can still vote on the minutes. Thank you. Aye. Aye as well. Uh there's a mo all in favor. Any opposed? Uh please post, please. And the motion carries. Moving on to agenda item number five.
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