March 19, 2025 Draft Minutes
Extracted text (via pymupdf)
5902 characters
D R A F T MINUTES AUDIT COMMITTEE GLENDALE MUNICIPAL AIRPORT 2ND FLOOR CONFERENCE ROOM 6801 N. GLEN HARBOR BLVD. GLENDALE, ARIZONA 85307 MARCH 19, 2025 2:00 P.M. 1. CALL TO ORDER The meeting was called to order by Councilmember Guzman at 2:07 PM. 2. ROLL CALL AND SELECTION OF COMMITTEE CHAIRPERSON Present: Dianna Guzman, Councilmember Lupe Conchas, Councilmember Bart Turner, Councilmember Kevin Phelps, City Manager Levi Gibson, Budget & Finance Director Absent: Irene Avalos, Member Marc Floyd, Member Also Present: Mike Kingery, Independent Internal Audit Program Manager James Gruber, Chief Deputy City Attorney Vicki Rios, Assistant City Manager Michelle Woytenko, Director, Field Operations Michael Carr, Deputy Director, Field Operations Amy Moreno, Deputy Director, Field Operations John Kennedy, Director, Parks & Recreation Michael Keane, Assistant Director, Parks & Recreation Megan Smith, Manager, Budget & Finance Jose Echeverria-Vega, Grants Program Manager, Budget & Finance Esmeralda Saldana, Administrator - Business Operations, Budget & Finance Jenny Durda, Director, Organizational Performance Maria Stroth, Senior Manager, Moss Adams (Guest) Chiemi Perry, Manager - Risk Advisory, Baker Tilly (Guest) Tim Cutler, Senior Manager, BerryDunn (Guest) Patrick Swinick, Senior Consultant, BerryDunn (Guest) Reina Hernandez, Consulting Manager, UHY Advisors (Guest) A motion was made by Councilmember Lupe Conchas, Seconded by Councilmember Bart Turner to select Councilmember Guzman to serve as the audit committee chairperson. AYE: Councilmember Dianna Guzman Councilmember Lupe Conchas Councilmember Bart Turner 3. CITIZEN COMMENTS No members of the public were present. No comments. 4. APPROVAL OF THE MINUTES A motion was made by Councilmember Dianna Guzman, Seconded by Councilmember Lupe Conchas to approve the Audit Committee minutes of the December 4, 2024, meeting as written. AYE: Councilmember Dianna Guzman Councilmember Lupe Conchas Councilmember Bart Turner 5. MOTION TO CALL FOR AND ENTER INTO EXECUTIVE SESSION A motion was made by Councilmember Dianna Guzman, Seconded by Councilmember Lupe Conchas to enter into Executive Session at 2:10 PM. AYE: Councilmember Dianna Guzman Councilmember Lupe Conchas Councilmember Bart Turner 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 Bart Turner, Seconded by Councilmember Lupe Conchas to adjourn Executive Session at 3:45 PM and reconvene into Open Session. AYE: Councilmember Dianna Guzman Councilmember Lupe Conchas Councilmember Bart Turner 8. CONSIDERATION / POSSIBLE VOTE ON EXECUTIVE SESSION ITEMS Vote to approve draft Bulk Trash, Park Ranger Program, Grants Management, and Customer Service/Billing/Cashiering audit reports and authorize staff to forward the final audit results of all four to the City Council. For discussion and action. A motion was made by Councilmember Dianna Guzman, Seconded by Councilmember Bart Turner to approve the Bulk Trash, Park Ranger Program, Grants Management, and Customer Service/Billing/Cashiering audit reports and authorize staff to forward the final audit results of all four to the City Council. AYE: Councilmember Dianna Guzman Councilmember Bart Turner NAY: Councilmember Lupe Conchas 9. UPDATE ON COMMITTEE GOALS Staff will update the status of committee goals for the current year per the requirements of Glendale City Code, Chapter 2, Article VIII. For information and discussion. Mr. Kingery updated the committee on the status of both goals. There were no questions/comments from the committee. 10. UPDATE ON FY25 AUDIT PLAN AND RISK ASSESSMENT Staff will provide an update on the FY25 audit plan and the risk assessment in progress to build the FY26 audit plan. For information and discussion. Mr. Kingery noted that with four reports presented today, the remaining six by our contracted audit firms are all underway. He added that some will definitely be presented at the June meeting, but that all of them may not be completed before then. Any remaining incomplete audits should be presented at the September meeting. There were no further questions or comments. 11. COMMITTEE COMMENTS AND SUGGESTIONS Councilmember Turner asked if it was known who attended this meeting virtually, and about the status of the committee's two at-large members. Mr. Kingery replied that it was only members of our contracted audit firms presenting today, and City staff who were not able to attend in person. He added that the two at-large members rarely miss a meeting, and that this was the first time both of them were unable to attend. Councilmember Conchas added some clarifying comments related to his vote of approving the audit reports in a block versus individually. Chairperson Guzman noted that she appreciated the audit reports that included commendations for the audited departments highlighting what they do well, and thought it would be good to have all audit reports include something similar. Mr. Kingery replied that he would pass that along to our contracted audit firms. There were no further questions or comments. 12. NEXT MEETING Committee members agreed that the next regularly scheduled meeting of the Audit Committee will be held on Thursday, June 5, 2025, at 2:00 PM, at a location to be determined. 13. ADJOURNMENT With no further business, Chairperson Guzman adjourned the meeting at 3:59 PM. The Audit Committee meeting minutes of March 19, 2025 were submitted and approved this ____ day of ____, 2025. ____________________________________ Michael Kingery Internal Audit Program Manager