September 11, 2025 Draft Minutes
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D R A F T MINUTES AUDIT COMMITTEE GLENDALE MUNICIPAL AIRPORT SECOND FLOOR CONFERENCE ROOM 6801 N. GLEN HARBOR BLVD. GLENDALE, ARIZONA 85307 SEPTEMBER 11, 2025 2:00 P.M. 1. CALL TO ORDER Chairperson Guzman called the meeting to order at 2:01 PM. 2. ROLL CALL Present: Dianna Guzman, Councilmember, Chairperson Lupe Conchas, Councilmember Irene Avalos, Member Kevin Phelps, City Manager Levi Gibson, Budget & Finance Director Absent: Bart Turner, Councilmember Marc Floyd, Member Also Present: Mike Kingery, Independent Internal Audit Program Manager James Gruber, Chief Deputy City Attorney Vicki Rios, Assistant City Manager Jamsheed Mehta, Assistant City Manager Purab Adabala, Director, Transportation Ali Khan-Abrahim, Deputy Director, Transportation Matt Smith, Airport Administrator, Transportation Erin Steffa, Financial Analyst, Transportation Julie Patterson, Airport Management Assistant, Transportation Steven Martin, Chief Information Officer Arlene Chemello, Deputy Chief Information Officer Jeff Bratcher, Program Manager, Organizational Performance Office Jeffrey Ziplow, Principal, CLA (Guest) Lindsey Intrieri, Manager, CLA (Guest) Matt Folger, Senior, CLA (Guest) 3. CITIZEN COMMENTS There were no citizens present; no comments. 4. APPROVAL OF THE MINUTES A motion was made by Councilmember Lupe Conchas, Seconded by Member Irene Avalos to approve the Audit Committee Meeting minutes of the June 5, 2025, meeting as written. AYE: Councilmember, Chairperson Dianna Guzman Councilmember Lupe Conchas Member Irene Avalos Other: Councilmember Bart Turner (ABSENT) Member Marc Floyd (ABSENT) 5. MOTION TO CALL FOR AND ENTER INTO EXECUTIVE SESSION A motion was made by Councilmember Lupe Conchas, Seconded by Member Irene Avalos to enter into Executive Session at 2:02 PM. AYE: Councilmember, Chairperson Dianna Guzman Councilmember Lupe Conchas Member Irene Avalos Other: Councilmember Bart Turner (ABSENT) Member Marc Floyd (ABSENT) 6. EXECUTIVE SESSION Review and discuss draft audit reports pursuant to Glendale City Code §2-54b and §2-58c (A.R.S. §38-431.03 (A)(2)). Session was held. 7. MOTION TO ADJOURN EXECUTIVE SESSION AND RECONVENE IN OPEN SESSION A motion was made by Councilmember Lupe Conchas, Seconded by Member Irene Avalos to adjourn Executive Session at 2:59 PM and reconvene in Open Session. AYE: Councilmember, Chairperson Dianna Guzman Councilmember Lupe Conchas Member Irene Avalos Other: Councilmember Bart Turner (ABSENT) Member Marc Floyd (ABSENT) 8. CONSIDERATION / POSSIBLE VOTE ON EXECUTIVE SESSION ITEMS Vote to approve separate items as listed below. For discussion and action. a. Vote to approve draft IT Projects audit report and authorize staff to forward the final audit results to City Council. A motion was made by Councilmember Lupe Conchas, Seconded by Member Irene Avalos to approve the IT Projects audit report and authorize staff to forward the final results to the City Council. AYE: Councilmember, Chairperson Dianna Guzman Councilmember Lupe Conchas Member Irene Avalos Other: Councilmember Bart Turner (ABSENT) Member Marc Floyd (ABSENT) b. Vote to approve draft Airport Contracts/Revenues audit report and authorize staff to forward the final audit results to City Council. A motion was made by Councilmember Lupe Conchas, Seconded by Member Irene Avalos to approve the Airport Contracts/Revenues audit report and authorize staff to forward the final results to the City Council. AYE: Councilmember, Chairperson Dianna Guzman Councilmember Lupe Conchas Member Irene Avalos Other: Councilmember Bart Turner (ABSENT) Member Marc Floyd (ABSENT) 9. GOAL SETTING AND TOPICS FOR DISCUSSION Mr. Kingery explained that this is the annual addressal of affirming, changing, and/or adding new committee goals. For the first goal, the committee decided that although it may not make sense based on our structure to receive a peer review, they thought it would be a good idea to still participate in the peer review process so that we can learn how other audit shops operate and maybe see if there are some best practices that we could adopt in Glendale. Mr. Kingery said he would update the goal accordingly. For the second goal, Mr. Kingery explained that the quarterly update on outstanding findings should continue as the practice is part of the Global Internal Audit Standards. He continued that he has worked with the IT department and the findings will now be available on a dashboard for departments to filter and review as warranted. All updates must still go through the IIAP Manager for actual changes made to the dashboard data. There was no further discussion on this item . 10. UPDATE ON FY25 & FY26 AUDIT PLANS Staff provided an update on the FY25 and FY26 audit plans. Fieldwork for all FY25 audits is complete; the last FY25 audit report will be presented at the next quarterly audit committee meeting. Mr. Kingery noted that a meeting is scheduled for next week to review the initial sample selected for testing of Payroll Analytics. For the FY26 audit plan, Mr. Kingery said the contracts with vendors are making their way through the procurement process, with the first FY26 audit to begin next month. He added that he would begin work in January on the triennial review of the City Court's agreed-upon procedures for the Minimum Accounting Standards set forth by the Arizona Supreme Court. There was no further discussion on this agenda item . 11. FY26 IIAP ANNUAL INDEPENDENCE STATEMENT & FY25 RECAP Staff provided a copy of the completed annual independence statement, along with IIAP highlights from FY25. 12. COMMITTEE COMMENTS AND SUGGESTIONS None. 13. NEXT MEETING The next regularly scheduled meeting of the Audit Committee will be held on December 11, 2025, at 2:00 PM at a location to be determined. All committee members agreed on that date/time. Mr. Kingery reminded all present that the committee terms for all members end on January 31, 2026, so that they had time to consider remaining on or leaving the committee. 14. ADJOURNMENT With no further business, Chairperson Guzman adjourned the meeting at 3:38 PM. The Audit Committee meeting minutes of September 11, 2025, were submitted and approved this ____ day of ____, 2025. ____________________________________ Michael Kingery Internal Audit Program Manager