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ORDINANCE NO. 019-43 AN ORDINANCE OF THE COUNCIL OF THE CITY OF GLENDALE, MARICOPA COUNTY, ARIZONA, AMENDING GLENDALE CITY CODE, CHAPTER 2, ARTICLE III, SEC. 2- 54, TO CREATE AN INDEPENDENT INTERNAL AUDIT PROGRAM AND AN AUDIT COMMITTEE BE IT ORDAINED BY THE COUNCIL OF THE CITY OF GLENDALE as follows: SECTION 1. That Glendale City Code, Chapter 2, Article III, Section 54 is amended as follows: ARTICLE III. OFFICERS AND EMPLOYEES Sec. 2- 54.- Independent Internal Audit Program Al There shall be an independent internal auditor program for elarge conducting financial, contract compliance, internal control, and performance audits of all city departments, programs, activities, boards, and commissions and report final audit findings and recommendations to the directors of the affected departments, the city manager, the audit committee and city council. The independent internal auditor-program shall be governed by the audit committee subject to the city council and report administratively to the city manager . - - - - -.- . - -. . , . - • . N. . I. operate Audits associated with the program shall be performed without management interference and shall-be-previded with free and open access, except where limited by law, to all records, personnel, facilities and information necessary to carry out these duties. The independent internal audit program is intended to add value, improve organizational operations, identify opportunities to minimize operational and financial risks, maximize efficiency and effectiveness, and strengthen public confidence and accountability. _ _ • • •' . ., . - . . , - - - - - - . . .. 1 The city council finds that it is in the best interests of the public that internal audit program draft working papers and other draft audit files maintained and created in the program are to be maintained in confidence until completion and issuance of the final audit reports to the city council. Sec. 2- 55.- Audit Committee There shall be an audit committee within the City of Glendale. The committee will provide oversight, guidance and support to the independent internal audit program. Sec. 2- 56. Members and Terms Additions are indicated by underline; deletions by steeut-} A). The committee shall be composed of the following seven( 7) members: 1.) Three ( 3) City Council members who shall be appointed by the City Council. 2.) Two ( 2) public members having knowledge of financial reporting., accounting, auditing or relevant field( s) and who demonstrate independence by not having current business relations with the City of Glendale, who shall be appointed by the City Council. 3.) The City Manager, an ex- officio non- voting member. 4.) The Budget and Finance Manager, an ex-officio non-voting member. B.) The term of the office for the City Councilmembers and public members is two years, starting July 1. Council and public member vacancies that occur other than by expiration of a term shall be filled for the balance of the term in the same manner as for initial appointment. C.) The City Council members serving on the committee shall appoint from their membership a chairperson of the committee. Sec. 2- 57.- Meetings and Rules A.) City staff will serve as secretary for the committee and have no other powers and duties on the committee. B.) The committee shall establish and adopt such procedural rules, regulations or bylaws as it deems necessary for the conduct of its business and performance of its duties. C.) The committee shall establish a set time for regular meetings, which shall be at least quarterly if there is business to conduct. D.) The committee shall elect a presiding officer for meetings when the chairperson is absent from the meeting. E.) A majority of the committee' s voting members shall constitute a quorum and the affirmative vote of a majority of the committee members present and voting shall be required to take action. Sec. 2- 58.- Powers and Duties Additions are indicated by underline; deletions by strikeout The committee will act as an advisory body to the Mayor and City Council by making recommendations regarding the internal audit program. The committee shall: A.) Complete a periodic risk assessment of city departments, programs, activities and boards and commissions, and recommend audits to the independent internal audit program. B.) Review the independent internal audit program' s annual audit plan and forward recommendations to the city council for its approval by June 1 of each year. C.) Review and evaluate the draft results of the independent financial, contract compliance, internal control and performance audits and forward the draft results to the city manager; forward any final audit results to the city council within thirty( 30) days of receipt of the final audit results. D.) Recommend to the city council contracts with one or more qualified firms to conduct independent audits identified in the annual audit plan. E.) Evaluate audits for performance and compliance with accepted professional standards and provide recommendations to the Mayor and City Council. SECTION 2. That the provisions of this ordinance shall become effective thirty( 30) days after passage of this ordinance by the lendale City Council. PASSED, ADOPTED AND A' PR• : I by the Mayor and Council o' the City of Glendale, Maricopa County, Arizona, this a th i • ' f ay, 2019. May. ' i, ' Weiers ATTES • d ,, Julie : ower, City Clerk ( SEAL) APPROVED AS TO FORM: Mica alley, City At rney REVIEWED BY: i- lez)".0e1",/ Additions are indicated by underline; deletions by stieeut. Kevin R. Phelps, City Manager Additions are indicated by underline; deletions by stFileeeut}