WEBVTT METADATA Video-Count: 1 Video-1: youtube.com/watch?v=aMGt1Rmidkg Part: 1 1 00:00:33.021 --> 00:01:11.003 ≫ WELCOME TO THE REGULAR COMMITTEE OF THE AUDIT COMMITTEE FOR APRIL 20th, 2026. I'M ELLIOT PAYNE, THE CHAIR OF THE COMMITTEE. I WANT TOY OFFER A FRIENDLY REMINDER TO EVERYONE THESE MEETINGS ARE BROADCAST LIVE TO ENABLE GREATER PUBLIC PARTICIPATION. THESE BROADCASTS INCLUDE REAL TIME CAPTIONING AS A FURTHER METHOD TO INCREASE THE ACCESSIBILITY OF OUR PROCEEDINGS TO THE COMMUNITY. THEREFORE ALL SPEAKERS NEED TO BE MINDFUL OF THE RATE OF THEIR SPEECH SO THAT OUR CAPTIONERS CAN FULLY CAPTURE AND TRANSCRIBE ALL COMMENTS FOR THE BROADCAST. WE ASK ALL SPEAKERS TO MODERATE THE SPEED AND CLARITY OF THEIR COMMENTS. AT THIS TIME, I'LL ASK THE CLERK TO CALL THE ROLL SO WE CAN VERIFY THE PRESENCE OF ARE QUOWM 2 00:01:11.003 --> 00:01:45.292 QUORUM. CHUGHTAI IS ABSENT. ENGLEHART. ≫ HERE. ≫ HOSBEIN. IS ABSENT. OMAR IS ABSENT. WILLIAMS. ≫ PRESENT. ≫ VICE CHAIR SINGLETON. ≫ PRESENT. ≫ CHAIR PAYNE. ≫ PRESENT. ≫ THERE ARE FOUR PRESENT. ≫ LET THE RECORD REFLECT WE HAVE A QUORUM. COLLEAGUES, OUR AGENDA IS BEFORE US. MAY I HAVE A MOTION TO ADOPT THE AGENDA. ≫ SO MOVED. ≫ IS THERE A SECOND. ≫ SECOND. 3 00:01:45.292 --> 00:02:20.027 ≫ ALL THOSE IN FAVOR SAY AYE. OPPOSED SAY NAY. AYES HAVE IT AND THAT CARRIES. I'LL ALSO NOTE THAT WE'VE BEEN JOINED BY MEMBER HOSBEIN . NEXT WE HAVE THE ACCEPTANCE OF THE MINUTES FROM OUR FEBRUARY 23rd, MEETING. MAY I HAVE THAT MOTION. ≫ SO MOVED. ≫ SECOND. ≫ ALL THOSE IN FAVOR SAY AYE. OPPOSED SAY NAY. THAT CARRIES AND THE MINUTES ARE ACCEPTED. WE HAVE TWO ITEMS IN NEW BUSINESS TODAY. ITEM NUMBER THREE IS THE MPRB POLICE BIAN YELL BODY WORN CAMERA AUDIT 4 00:02:20.027 --> 00:02:55.064 RECORD. WE'LL WELCOME UP SIDDHARTHA POUDYAL TO MAKE THAT PRESENTATION . ≫ GOOD MORNING. MY NAME IS SIDDHARTHA POUDYAL, I'M THE DIRECTOR OF INTERNAL AUDIT . THE OFFICE OF CITY AUDITOR RECENTLY COMPLETED THE STATE-MANDATED BIENNIAL AUDIT OF THE MINNEAPOLIS POLICE DEPARTMENT PWC PROGRAM. THIS AUDIT ENSURES THEY MEET REQUIREMENTS ON HOW DATA IS COLLECTED, STORED, USED AND 5 00:02:55.064 --> 00:03:30.362 DELETED. I'D LIKE TO THANK THE CHIEF AND PARK BOARD ADMINISTRATION FOR HELPING US COMPLETE THE AUDIT ON TIME . SO THIS IS THE OVERVIEW OF THE PRESENTATION. I'M GOING TO PRESENT ABOUT THE BACKGROUND, AUDIT OBJECTIVE, SCOPE, AND METHODOLOGY, FINDINGS AND RECOMMENDATIONS, AND ACTION PLANS. SO WHY THIS AUDIT? MINNESOTA STATUTE REQUIRES LAW ENFORCEMENT AGENCIES THAT USE BODY-WORN CAMERAS TO ARRANGE FOR AN INDEPENDENT BIENNIAL 6 00:03:30.362 --> 00:04:11.680 AUDIT TO DETERMINE WHETHER STATE STATUTE REQUIREMENTS ARE MET. AS A RESULT, THE MINNEAPOLIS PARK POLICE DEPARTMENT ENGAGED THE INDEPENDENT OFFICE OF CITY AUDITOR TO PERFORM THIS AUDIT WHICH WAS DESIGNED TO ENSURE PARK POLICE MAINTAINS THE HIGHEST STANDARDS OF TRANSPARENCY AND DATA INTEGRITY. IT ALSO PROMOTES ACCOUNTABILITY IN LAW ENFORCEMENT . SO THE OBJECTIVE OF THIS AUDIT WAS TO ASSESS THE COMPLIANCE WITH THE REGULATIONS AND REVIEW RELEVANT POLICIES, PROCEDURES, AND SECURITY CONTROLS AS REQUIRED BY MINNESOTA STATUTE 13. 7 00:04:13.181 --> 00:04:57.977 825 SUBDIVISION 9. SO, IN TERMS OF SCOPE AND METHODOLOGY , THIS REVIEW FOCUSED ON BWC REQUIREMENTS TO VERIFY IF: BWC DATA ARE COLLECTED AND CLASSIFI ED APPROPRIATELY, DATA ARE RETAINED ACCORDING TO STATE REQUIREMENTS, DATA IS SHARED APPROPRIATELY WITH OTHER AGENCIES, WRITTEN PROCEDURES ARE IN PLACE TO GOVERN ACCESS TO NONPUBLIC RECORDINGS, ONLY AGENCY-ISSUED BWC ARE ISSUED TO DOCUMENT OFFICER ACTIVITIES, PARK POLICE PERSONNEL ARE ADHERING TO BWC POLICY AND PROCEDURES. OUR SCOPE COVERED RELATED ACTIVITIES FROM JANUARY JANUARY 1, 2024, TO DECEMBER 31, 2025. 8 00:05:03.472 --> 00:05:51.186 WE MET WITH PARK POLICE TO GAIN AN UNDERSTANDING OF THE BWC PROGRAM, WE REQUESTED, RECEIVED, AND INTERVIEWED RELEVANT DOCUMENTATION, ADDITIONALLY WE OBTAINED DIRECT ACCESS TO DIVIDENDS. COM TO GET DATA AND VIDEO. IN TERMS OF KEY RISK AREAS AS A PART OF THE AUDIT, WE COVERED COMPLIANCE AND OPERATIONAL. THAT'S ASSOCIATED WITH THE PROGRAM . SO BASED ON THE EVIDENCE GATHERED, REVIEWED, TESTED WE DETERMINED THAT MINNEAPOLIS PARK POLICE COMPLIED WITH STATE RELATIONS RELATED TO BWC USE. ALSO, I'D LIKE TO ACKNOWLEDGE THAT PARK POLICE HAS IMPLEMENTED ALL FOUR RECOMMENDATIONS MADE DURING THE 9 00:05:54.201 --> 00:06:30.392 2024 BIENNIAL BODY-WORN CAMERA AUDIT. ALL THOUGH NOT REQUIRED, MANAGEMENT TOOK INITIATIVE TO MAKE IMPROVEMENTS TO THEIR PROCESSES. I APPRECIATE MANAGEMENT'S WILLINGNESS AND DEDICATION TO OPERATING THIS PROGRAM AT THE HIGHEST LEVEL POSSIBLE . BECAUSE NORMALLY THESE ARE MORE COMPLIANCE FOCUSED, SO ANY RECOMMENDATIONS ARE NOT REQUIRED TO IMPLEMENT BUT THEY STILL WENT AHEAD AND IMPLEMENTED ALL FOUR RECOMMENDATIONS THAT WERE IDENTIFIED DURING THE LAST AUDIT AUDIT. ALL THOUGH PARK POLICE COMPLIED 10 00:06:30.392 --> 00:07:12.022 WITH LEGAL REQUIREMENTS, WE DEVELOPED ONE RECOMMENDATION TO HELP MANAGEMENT FURTHER ALIGN WITH INDUSTRY STANDARDS. CURRENTLY, THE STANDARD OPERATING PROCEDURES DO NOT INCLUDE SOME ELEMENTS FOR ONGOING SPECIFIC REVIEWS, SPECIFIC TO USER ACTIVITY LOGS, USER ACCESS, AS WELL AS ADDRESSING HOW SHARED OR GROUP ACCOUNTS SHOULD BE MANAGED. THEREFORE, WE RECOMMENDED MANAGEMENT UPDATE PROCEDURES TO INCLUDE THOSE ASPECTS OF ONGOING REVIEWS. AS I MENTIONED EARLIER, IN TERMS OF MANAGEMENT ACTION PLAN , FINDINGS AND RECOMMENDATIONS MADE BY AUDIT ARE TO STRENGTHEN 11 00:07:12.022 --> 00:07:50.611 THE BWC PROGRAM SINCE PARK POLICE IS COMPLIANT WITH THE STATE STATUTE, MANAGEMENT ACTION PLANS ARE NOT REQUIRED. WE ENCOURAGED PARK POLICE TO ADOPT AUDIT'S RECOMMENDATION TO STRENGTHEN THE BWC PROGRAM AND MEET THE BEST PRACTICES AND STANDARDS. NOW I STAND FOR ANY QUESTIONS. ≫ THANK YOU FOR THAT PRESENTATION. MEMBERS, ANY QUESTIONS? MEMBER HOSBEIN. ≫ THANK YOU, CHAIR PAYNE. I WANTED TO HIGHLIGHT YOUR COMMENTS OUTSIDE OF THE POWERPOINT . THAT WE JUST APPRECIATE THE COOPERATION AND 12 00:07:50.611 --> 00:08:26.361 DEDICATION, INCLUDING NOT ONLY YOUR LETTER IN HERE THANKING THE GROUP FOR THAT WORK. AND THEN ALSO THE DEPUTY SUPERINTENDENT'S E-MAIL AT THE BACK. I WANT TO HIGHLIGHT THOSE IN THE REPORT ITSELF. IT'S REALLY -- WE LOVE AUDIT BUT IT'S NICE WHEN OTHERS DO, AS WELL! [ LAUGHTER ] ≫ FROM THE PARK BOARD, AS WELL. AND THE BWC COORDINATEOR. ≫ THANK YOU VERY MUCH. I APPRECIATE IT. ≫ HE HAS BEEN A GREAT HELP. ≫ WONDERFUL. THANK YOU. ≫ YES. MEMBER ENGLEHART. ≫ YEAH. CAN YOU EXPLAIN A LITTLE BIT MORE ABOUT RECOMMENDATION ONE 13 00:08:26.361 --> 00:09:06.007 AND HOW THAT WOULD LOOK JUST SOME MORE DETAIL THERE. ≫ SO, BASICALLY PARK POLICE DO HAVE THE POLICY AND PROCEDURES THAT ARE REQUIRED BY THE STATE STATUTE. SO ONE OF THE RECOMMENDATIONS WE HAD LAST YEAR WAS TO COME UP WITH THE PROCEDURES, AS WELL, IN DETAIL TO MANAGE THE ACCESS, AS WELL . THEY DID COME UP WITH THOSE PROCEDURES. WHEN WE REVIEWED THE PROCEDURES, A COUPLE OF ELEMENTS WERE MISSING RELATED TO REVIEW OF THE ACTIVITY LOGS AND THE ACCESS REVIEWS. SO THEY DO THE WORK BUT IT'S NOT DOCUMENTED HOW IT'S DONE IN THE PROCEDURES. SO BASICALLY FOR ANY TURNOVER OR 14 00:09:06.007 --> 00:09:40.043 TURNING/RE-TRAINING OF THE EMPLOYEES, IT'S HELPFUL TO HAVE THOSE IN THE PROCEDURES , AS WELL. THAT'S WHAT WE'RE RECOMMENDING THOSE ITEMS TO BE ADDED TO THE PROCEDURES . ≫ SEEING NO OTHER QUESTIONS, I'LL DIRECT THE CLERK TO RECEIVE AND FILE THIS REPORT AND DIRECT THE CLERK TO TRANSMIT THE REPORT TO THE APPROPRIATE AGENCY. AND, ALSO, DIRECT STAFF TO PUBLISH THIS REPORT . MAY I HAVE THE MOTION. ≫ SO MOVED. ≫ SECOND. ≫ SECOND. ≫ THE CLERK WILL CALL THE ROLL. 15 00:09:44.840 --> 00:10:22.021 ≫ MEMBER CHUGHTAI IS ABSENT. ENGLEHART. ≫ HERE. YES. ≫ HOSBEIN. ≫ AYE. ≫ OMAR IS ABSENT . WILLIAMS. ≫ AYE. ≫ VICE CHAIR SINGLETON. ≫ AYE. ≫ CHAIR PAYNE. ≫ AYE. ≫ THERE ARE FIVE AYES. ≫ THAT CARRIES. OUR NEXT ITEM, ITEM NUMBER FOUR IS THE WORKPLACE OPTIMIZATION AND COMPARATIVE BENCHMARKING REPORT. WE'LL BE JOINED BY AUDITOR ROBERT TIMMERMAN FOR THIS PRESENTATION. WELCOME. ≫ THANK YOU. GOOD MORNING, CHAIR PAYNE AND AUDIT COMMITTEE MEMBERS. I'M 16 00:10:22.021 --> 00:11:05.222 GOING TO TAKE A LITTLE BIT OF TIME TO TRY TO WHITTLE DOWN A 200-PAGE REPORT INTO A BRIEF PRESENTATION. I'VE GOT ABOUT 12 SLIDES. I HAVE SOME INFORMATION TO COVER . THE IMPORTANT THING WORTH NOTING, IF YOU WANT TO GET INTO THE DETAILS AND INTO THE DATA ON THIS OPTIMIZATION REPORT ON THIS COMPARATIVE BENCHMARKING STUDY, IT IS IN THERE BY DEPARTMENT WITHIN THE REPORT . WHICH WILL BE AVAILABLE IN PUBLIC RECORD AFTER THIS MEETING . ALL RIGHT. SO THE IDEA BEHIND THE WORK FORCE OPT MY OPTIMIZATION AND COMPARATIVE BENCHMARKING STUDY. CAME ABOUT WHEN WE STARTED LOOKING AT AND THINKING ABOUT 17 00:11:05.222 --> 00:11:41.173 BUDGET IMPLICATIONS FOR THE CITY LAST YEAR . AND ALSO SOME OBSERVATION S ACROSS THE ORGANIZATION . WE ENDED UP CONTRACTING WITH AN ORGANIZATION CALLED 65th NORTH GROUP BACK IN NOVEMBER . THAT WAS LED BY PRESIDENT DAVE ROSS . HE FORMERLY HAD BEEN A CITY OPERATIONS OFFICER, CITY ADMINISTRATEOR IN A CITY OF WISCONSIN. HE'S DONE A TON OF RESEARCH STUDIES, COMPARATIVE BENCHMARKING. THIS HAS BEEN HIS WORLD FOR THE LAST 10 OR 15 YEARS. 18 00:11:42.465 --> 00:12:22.382 AND SO HE BROUGHT A LOT OF PAST EXPERIENCE IN DOING THESE STUDIES. SO IT WAS A NICE TEAM THAT WE WORKED WITH FROM 65th NORTH GROUP. THE REPORT IS INTENDED TO BE VIEWED MORE AS A STRATEGIC MANAGEMENT TOOL RATHER THAN AS A SCORE CARD OF WHAT THE CITY IS DOING. AS I MENTIONED, CONSIDERING THE LENGTH OF THE REPORT, I ALSO WANT TO POINT OUT A CAVEAT TO THIS. AND THAT IS THAT THERE'S REALLY NO TRUE WAY TO MAKE IT APPLES-TO-APPLES COMPARISON BETWEEN ANY TWO CITIES. BECAUSE OF THE WAY IT'S STRUCTURED, THE PROGRAMS THAT IT 19 00:12:22.382 --> 00:13:01.453 ADMINISTERS, AND THE DECISIONS MADE BY GOVERNING BODIES . BUT LET'S GET INTO A LITTLE BIT OF WHAT THIS WAS. WHAT THIS STUDY WAS. THE PURPOSE WAS TO PROVIDE CITY LEADERSHIP WITH A STRUCTURED, HIGH-LEVEL ASSESSMENT OF STAFFING, DEPENDTURES, ORGANIZATIONAL ALIGNMENT , AND SELECTED OPERATIONAL CONSIDERATIONS ACROSS A BROAD RANGE OF MUNICIPAL FUNCTIONS. THE STUDY WAS DESIGNED TO SUPPORT INFORMED DECISION MAKING BY IDENTIFYING WHERE MINNEAPOLIS APPEARS BROADLY AGAINST -- EXCUSE ME -- WHERE MINNEAPOLIS APPEARS BROADLY ALIGNED WITH PEER JURISDICTIONS. WHERE 20 00:13:01.453 --> 00:13:40.805 MEANINGFUL DIFFERENCES EXIST, AND WHERE THE DIFFERENCES MAY WARRANT ADDITIONAL REVIEW. THE STUDY WAS NOT AN ASSURANCE AUDIT. THESE ARE NOT YOUR STANDARD AUDIT RECOMMENDATIONS THAT WILL REQUIRE CORRECTIVE ACTION. HOWEVER, THEY ARE ADVISORY RECOMMENDATIONS THAT WE WILL FOLLOW UP WITH THE ADMINISTRATION ON. WE'LL FOLLOW UP WITH OTHERS ON TO UNDERSTAND THEIR PROGRESS, THEIR WILLINGNESS TO EXPLORE SOME OF THESE RECOMMENDATIONS THAT WE OUTLINED. SO, THE ANALYSIS IN THIS REPORT RELIES ON A COMBINATION OF BENCHMARK CITY DATA AND MINNEAPOLIS-SPECIFIC OPERATIONAL INFORMATION. BENCHMARK DATA GENERALLY 21 00:13:40.805 --> 00:14:23.980 CONSISTS OF AUTHORIZED FTES , SALARY AND BENEFITS, AND ALL OTHER EXPENDITURES . EXPENDITURE COMPOSITION, POPULATION- BASED EXPENDITURE COMPARISONS, AND RELATED ORGANIZATIONAL CONTEXT. WE IDENTIFIED COMPARISON STUDIES THROUGH STRUCTURAL REVIEW PROCESS, CONDUCTED JOINTLY WITH THE OFFICE OF CITY AUDITOR AND 65th NORTH GROUP. THE STARTING POINT WAS A BROADER POOL OF 10 POTENTIAL BENCHMARK CITIES EVALUATED USING MULTIPLE FACTORS RELEVANT TO WORK FORCE OPTIMIZATION AND ORGANIZATIONAL BENCHMARKING. INCLUDING POPULATION SCALE , REGIONAL AND GEOGRAPHIC CONTEXT, 22 00:14:23.980 --> 00:14:59.604 POLITICAL AND GOVERNANCE ENVIRONMENT, COST OF LIVING, LABOR MARKET CONDITIONS, AND THE EXTENT TO WHICH EACH CITY OFFERED USEFUL COMPARISONS FOR A SPAN OF ORGANIZATIONAL STRUCTURE AND SERVICE DELIVERY. THE INTENT NOT TO IDENTIFY CITIES THAT MATCHED MINNEAPOLIS PERFECTLY IN EVERY RESPECT. BUT SELECT A GROUP THAT TAKEN TOGETHER WOULD PROVIDE MEANINGFUL POINTS OF COMPARISON . SO, AS YOU CAN SEE, THE CITIES THAT WE COLLECTED WERE SAINT PAUL , PORTLAND, BALTIMORE, COLORADO SPRINGS , AND TULSA. AS YOU CAN IMAGINE, SOME OF THESE HAVE VERY STRONG SIMILARITIES TO MINNEAPOLIS, SUCH AS GEOGRAPHIC 23 00:15:03.112 --> 00:15:49.142 AL OR POLITICAL. AND SOME ARE A LITTLE BIT DIFFERENT BECAUSE WE WANTED TO GET A GOOD CROSS -SECTION. BUT ALL OF THEM EITHER FIT SOCIOECONOMICALLY OR WITHIN A REASONABLE POPULATION RANGE . IT IS IMPORTANT TO TALK ABOUT SOME THEMES AND SOME LIMITATIONS THAT WERE IDENTIFIED AS A PART OF THIS REPORT. AGAIN, THESE NEED TO BE TAKEN INTO ACCOUNT WHEN CONSIDERING THOSE RECOMMENDATIONS . DIFFERENCES BETWEEN THE CITY OF MINNEAPOLIS AND THE BENCHMARK CITIES REFLECT POLICY CHOICES, SERVICE EXPECTATIONS , LABOR MARKET CONDITIONS, HISTORICAL RESPONSIBILITIES AMONG MANY 24 00:15:49.142 --> 00:16:23.624 OTHER THINGS. THE REPORT CLEARLY NOTES WHERE COMPARISONS ARE LIMITED BY STRUCTURAL DIFFERENCES. IN SOME CASES, BENCHMARK CITIES DO NOT MAINTAIN A STAND-ALONE DEPARTMENT FOR A GIVEN FUNCTION. IN OTHERS, THE FUNCTION IS EMBEDDED WITHIN A BROADER DEPARTMENT, PROVIDED THROUGH COUNTY OR REGIONAL GOVERNMENT, OR REPORTED IN A WAY THAT DOES NOT SEPARATELY IDENTIFY PERSONNEL AND NONPERSONNEL COSTS. AS I MENTIONED, FOR THAT REASON, THE MOST USEFUL APPLICATION OF THIS REPORT IS TO IDENTIFY WHERE FURTHER POLICY OR MANAGEMENT DISCUSSION IS WARRANTED. AND WHERE 25 00:16:23.624 --> 00:17:01.950 MINNEAPOLIS MAY WISH TO REVISIT HOW CERTAIN FUNCTIONS ARE STRUCTURED, ALIGNED, AND DELIVERED . ALL RIGHT. MOVING INTO THE OBSERVATIONS AND RECOMMENDATIONS RECOMMENDATIONS. AN IMPORTANT KEYNOTE THAT I WANT TO SHARE IS THAT THIS -- THESE RECOMMENDATIONS ARE INTENDED TO GET ELECTED OFFICIALS AND EXECUTIVE LEADERS WITHIN THE ORGANIZATION TO START THINKING ABOUT THOSE COST SAVINGS. TO START THINKING ABOUT WAYS WHERE WE MAY BE ABLE TO LEVERAGE ECONOMIES OF SCALE ACROSS OUR VARIOUS DEPARTMENTS . 26 00:17:03.318 --> 00:17:36.792 AS A PART OF THIS STUDY, THE PROJECT TEAM CONDUCTED INTERVIEWS WITH LEADERSHIP ACROSS ALL CITY DEPARTMENTS TO BETTER UNDERSTAND ORGANIZATIONAL STRUCTURES, STAFFING LEVELS, AND SERVICE DELIVERY METHODS. THESE INSIGHTS WERE ANALYZED ALONGSIDE DATA FROM THE BENCHMARK CITIES. AS WELL AS BROADER PAST PRACTICES OBSERVED IN MODERATE TO LARGE SCALE MUNICIPALITIES NATIONWIDE. THIS IS WHERE SOME OF THE EXPERTISE FROM 65th NORTH GROUP CAME IN. AS I MENTIONED, THEY'VE DONE STUDIES LIKE THIS WITH MANY CITIES, BEYOND THE FIVE BENCHMARK 27 00:17:36.792 --> 00:18:11.479 CITIES SO THAT LIVED EXPERIENCE WAS HELPFUL IN THE WORK. THE OBSERVATIONS AND RECOMMENDATIONS ARE BASED ON THE CONSULTANT 'S EXPERIENCE WORKING WITH THOSE OTHER MUNICIPAL GOVERNMENTS ACROSS THE COUNTRY. THE RECOMMENDATIONS AIMED TO HIGHLIGHT POTENTIAL AREAS FOR CONSIDERATION WHILE THE INSIGHTS DRAWN INDUSTRY EXPERTISE AND COMPARATIVE ANALYSIS. THEY DO NOT INVOLVE IN-DEPTH OPERATIONAL REVIEWS OF EACH FUNCTION. THEREFORE, AGAIN, THEY'RE MEANT TO BE RECOMMENDATIONS FOR CONSIDERATION NOT RECOMMENDATIONS NECESSARILY FOR IMMEDIATE ACTION OR CORRECTIVE 28 00:18:11.479 --> 00:18:55.477 ACTION . ALL RIGHT. SCOPING METHODOLOGY AND CAVEATS ASIDE. WE WILL GET INTO THE OBSERVATIONS AND THE RECOMMENDATIONS . THESE CAN BE FOUND, I THINK, STARTING ON ABOUT PAGE 180-181 OF THE REPORT. THE FIRST OBSERVATION IS THAT ALIGNMENT OF THE REIB FUNCTION WITHIN HUMAN RESOURCES MAY ALLOW LEVERAGING OF COMPATIBLE EFFORTS AND ECONOMIES OF SCALE. YOU'LL SEE IN THE 11 OBSERVATIONS AND RECOMMENDATIONS THERE'S QUITE A BIT MORE DETAIL THAN WE'VE GOT ON THE SLIDE HERE. BUT EFFECTIVELY, WITH THIS RECOMMENDATION, IT IS COMMENTING THAT WITH THE 29 00:18:55.477 --> 00:19:31.183 BENCHMARK CITIES WE COMPARED TO, FUNCTIONS THAT EXIST WITHIN REIB ARE TYPICALLY IN HR. AND SO THE CONSULTANT, ALONG WITH THE AUDIT TEAM, RECOGNIZED THAT AND WANTED TO BRING TO THE ATTENTION OF THE ADMINISTRATION THAT THOSE FUNCTION S, SOME ARE DUPLICATIVE TO THINGS ALREADY OCCURRING IN HUMAN RESOURCES. SO THE RECOMMENDATION HERE IS TO CONSIDER TRANSITIONING REIB INTO A DIVISION WITHIN HR. WE RECOGNIZE REIB HAS KIND OF GONE THROUGH DIFFERENT 30 00:19:31.183 --> 00:20:11.579 ITERATIONS OVER THE LAST SEVERAL YEARS . AND SO WE ALSO KNOW THAT THERE ARE OTHER CONSIDERATIONS REQUIRED WITH THIS RECOMMENDATION . THE NEXT OBSERVATION WAS THAT THE CITY'S ASSESSMENT FUNCTION OF THE ASSESSOR'S OFFICE ALIGNS WITH COUNTY GOVERNMENT FUNCTIONS. SO, WITH OUR CURRENT STRUCTURE, THE ASSESSOR'S OFFICE IS DOING EVALUATIONS ON CITY PROPERTY TAXES DIRECTLY. MOST COUNTIES OF THE BENCHMARK CITIES , OR MOST CITIES, THEIR COUNTIES WOULD DO THAT WORK. THAT'S TRUE ACROSS MINNESOTA, AS WELL. 31 00:20:12.871 --> 00:20:49.889 SO THE IDEA HERE THAT CAME FROM THE STUDY WAS TO CONSIDER TRANSITIONING THE PROPERTY ASSESSMENT FUNCTION FROM THE CITY OF MINNEAPOLIS TO THE COUNTY LEVEL. WE RECOGNIZE THIS IS A BIG POLITICAL UNDERTAKING THAT THIS WOULD CREATE THE NEED FOR CREATING SOME AGREEMENT WITH THE COUNTY TO ENSURE THAT, YOU KNOW, STAFFING LEVELS REMAIN THE SAME IN OUR TRANSITION. BUT IT DOES OPEN UP AN OPPORTUNITY FOR POTENTIAL COST SAVINGS IN THE CITY OF MINNEAPOLIS. THE THIRD ITEM IS SIMILAR IN NATURE. SOME OF THE CITY'S PUBLIC HEALTH FUNCTIONS ALIGN WITH COUNTY AND STATE 32 00:20:49.889 --> 00:21:29.237 RESPONSIBILITIES. THE RECOMMENDATION IS TO CONSIDER EVALUATING THE CITY'S PUBLIC HEALTH FUNCTIONS TO DETERMINE WHETHER CERTAIN SERVICES COULD BE MORE EFFECTIVELY DELIVERED AT THE COUNTY LEVEL AND TO ASSESS POTENTIAL AREAS OF DUPLICATION WITH COUNTY -PROVIDED SERVICES. MINNEAPOLIS HAS A LONG TRADITION OF WANTING TO HAVE OVERSIGHT OF CERTAIN FUNCTIONS, ESPECIALLY WITHIN HEALTH. AND THIS IS NOT A COMMENTARY ON THAT. THAT IS SOMETHING THAT I EXPECT IS A PART OF THE INGRAINED CULTURE OF THE CITY OF MINNEAPOLIS. AGAIN, CONSIDERING BUDGET CONSTRAINTS THAT THE CITY IS FACED WITH, 33 00:21:29.237 --> 00:22:10.336 THIS IS ANOTHER OPPORTUNITY TO LOOK AT A PROGRAM MORE IN-DEPTH FOR POTENTIAL COST SAVINGS . THE FOURTH ITEM IS THAT THE MINNEAPOLIS BUILDING COMMISSION IS A MODEL IN NEED OF REVIEW. MANY MUNICIPALITIES, BUILDING, AND FACILITIES FUNCTIONS ARE MANAGED WITHIN THE CITY GOVERNMENT TYPICALLY UNDER DEPARTMENTS SUCH AS PUBLIC WORKS, FACILITIES MANAGEMENT, OR ADMINISTRATIVE SERVICES . THESE STRUCTURES ALLOW FOR MORE DIRECT OVERSIGHT AND INTEGRATION WITH BROADER CITY PLANNING, BUDGETING, AND CAPITAL IMPROVEMENT. IF YOU'RE NOT FAMILIAR, THE MBC IS A BODY 34 00:22:13.327 --> 00:22:50.730 THAT IS MADE UP OF INDIVIDUALS FROM THE CITY AND THE COUNTY THAT OVERALL MAKE THE LARGEER LARGER DECISIONS ON WHAT HAPPENS WITH THE PHYSICAL STRUCTURE OF CITY HALL. IT CREATES SOME SIGNIFICANT ROADBLOCKS FOR OUR PROPERTY SERVICES AND FINANCE GROUPS. AS WELL AS INTRODUCES SOME QUESTIONABLE FINANCIAL DUPLICATIONS, DUPLICATIONS OF EFFORTS, AND LESSONS THE OVERSIGHT THAT THE CITY HAS IN THE DECISION MAKING INVOLVED WITH CITY HALL. 35 00:22:50.730 --> 00:23:29.094 SO THE RECOMMENDATION HERE IS TO CONSIDER FURTHER EVALUATING THE GOVERNANCE STRUCTURE OF MBC, INCLUDING THE POTENTIAL BENEFITS AND TRADE-OFFS OF ALTERNATIVE MODELS . WHETHER TO PURSUE LEGISLATIVE CHANGES OR ARRANGEMENTS TO BETTER ALIGN THE FUNCTION WITH CITY PRIORITIES. THIS IS NOT A NEW CONCEPT. THIS IS SOMETHING THAT THE CITY, IN FACT , I BELIEVE, TRIED WORKING WITH THE LEGISLATURE LAST YEAR ON . AND IT IS SOMETHING THAT IS WORTH PURSUE ING FOR ACTUAL COST SAVINGS THAT THE CITY COULD RECOGNIZE . OBSERVATION FIVE, AUDIT SOME INTERNAL CONTROL FUNCTIONS ARE 36 00:23:29.094 --> 00:24:06.060 IN PLACE, A PRO ACTIVE ENTERPRISE-WIDE ASSESSMENT SPECIFICALLY FOCUSED ON IDENTIFYING FRAUD RISKS, CONTROL GAPS, AND AREAS OF HEIGHTENED VULNERABILITY HAS NOT BEEN FORMALLY CONDUCTED. AS THE OFFICE OF CITY AUDITOR MENTIONED, MULTIPLE TIMES IN THE LAST YEAR, WE'RE STRONGLY RECOMMENDING THE DEVELOPMENT OF AN ENTERPRISE RISK MANAGEMENT FUNCTION WITHIN THE ADMINISTRATION. I KNOW THERE'S STILL CONVERSATION WITHIN THE COUNCIL ON ALLOCATING SOME RESOURCES FOR THAT . NOW ALONG WITH THAT, THIS VENDOR THAT WE WORKED WITH HAD 37 00:24:06.060 --> 00:24:41.492 IDENTIFIED THAT A ROBUST ENTERPRISE RISK MANAGEMENT FUNCTION WOULD NORMALLY DO A FRAUD RISK ASSESSMENT ON A REGULAR BASIS. THE OFFICE OF CITY AUDITOR DOES A RISK ASSESSMENT ANNUALLY . FRANKLY, THAT WORK IS NORMALLY HANDLED BY MANAGEMENT, ENTERPRISE RISK MANAGEMENT FUNCTION. WE LIKE DOING IT BECAUSE IT INFORMS OUR ANNUAL RISK -- OR ANNUAL RISK-BASED AUDIT PLAN . BUT THERE IS A NEED FOR THIS ERM FUNCTION TO BE BUILT UP AND FOR AN ANNUAL FRAUD REVIEW TO BE DONE ACROSS THE ENTERPRISE . 38 00:24:44.183 --> 00:25:22.868 NUMBER SIX, OPPORTUNITIES EXIST FOR IMPROVED CROSS- DEPARTMENTAL ALIGNMENT BY CONSCIOUSLY BREAKING DOWN SILOS TO IDENTIFY AND MINIMIZE OVERLAPPING EFFORTS, FRAGMENTED SERVICE DELIVERY, AND OVERSIGHT FUNCTIONS . THE RECOMMENDATION HERE IS TO CONSIDER CONSULTANTING A COMPREHENSIVE EVALUATION OF DEPARTMENT ROLES , RESPONSIBILITIES AT THE MISSION LEVEL OF THE ENTERPRISE. TO IDENTIFY OPPORTUNITIES AND APPROVE ALIGNMENT CONSOLIDATION OR CLARIFICATION OF FUNCTIONS ACROSS DEPARTMENTS . WITHIN THE RECOMMENDATION IN THE REPORT, THERE'S MORE THAT GOES INTO SOME OF THOSE CULTURAL 39 00:25:22.868 --> 00:25:59.463 SILOS, THE DUPLICATIONS OF WORK, AND, REALLY, THE ECONOMIES OF SCALE THAT CAN BE LEVERAGED, IF SOME OF THESE DEPARTMENTS LOOK DEEPER INTO WHAT THEY MIGHT BE DOING SIMILAR TO THE DEPARTMENT JUST ACROSS THE HALL. RECOMMENDATION SEVEN GETS A LITTLE SPECIFIC HERE WITH AN INDIVIDUAL FUNCTION. THAT IS THE MPD'S CRIME LAB SERVICE DELIVERY MODEL. MINNEAPOLIS MANAGES ITS OWN CRIME LAB, WHICH IS DIFFERENT THAN THE BEFNL BENCHMARKING CITIES WE 40 00:25:59.463 --> 00:26:41.720 REVIEWED. WITH THOSE CITIES, THEY PRIMARILY WORKED DIRECTLY WITH THE COUNTY OR THE STATE FOR THOSE FUNCTIONS . AGAIN, I THINK THAT THERE'S, YOU KNOW, SOME GREAT OVERSIGHT AND MAYBE EVEN SOME TIMELINESS BENEFITS THAT COME FROM HAVING THIS FUNCTION WITHIN THE CITY. BUT AS WE THINK ABOUT WAYS TO REMANAGE OUR BUDGET AND TO FIND THOSE SAVINGS, THIS IS ANOTHER IDEA OF SOMETHING THAT CAN BE CONTEMPLATED FOR LOOKING AT THOSE THINGS THAT ARE ALREADY BEING DONE AT THE COUNTY AND THE STATE LEVEL THAT WE CAN LEVERAGE LEVERAGE. 41 00:26:41.720 --> 00:27:19.212 NUMBER EIGHT, THE PARKS POLICE DEPARTMENT SERVES AS IT DISTINCT AND IMPORTANT ROLE FOCUSED ON PARK SAFETY, COMMUNITY ENGAGEMENT, THE SEPARATE STRUCTURE RESULTS IN PARALLEL FUNCTION WITHIN THE BROADER PUBLIC SAFETY SYSTEM. THIS REVIEW IS NOT A BROAD RECOMMENDATION TO COMBINE MPRB OR PARKS POLICE WITH MPB,D. BUT IT'S A GOOD TIME CONSIDERING THE FISCAL CONFLICTS THAT WE'VE TALKED ABOUT TO CONSIDER IF THERE ARE REAL FINANCIAL SAVINGS TO MAKING THAT ADJUSTMENT. SO, AGAIN, IT'S TO BRING TO THE ATTENTION 42 00:27:19.212 --> 00:27:55.319 OF THE AUDIT COMMITTEE, TO BRING TO THE ATTENTION OF THE ADMINISTRATION, THE GOVERNING BODIES WITHIN THE CITY THAT THIS IS ANOTHER AREA WORTH ADDITIONAL CONSIDERATION . NUMBER NINE, GETTING INTO ELECTED OFFICIALS . THE FULL-TIME STATUS AND STAFFING SUPPORT OF THE COUNCIL BODY. THIS IS SOMETHING THAT THE CONSULTANT, AS THEY WERE DOING THEIR BACKGROUND AND RESEARCH, THEY HAD SEEN A COPY OF GUIDEHOUSE 'S CITY OF MINNEAPOLIS' COMPARABLE JURISDICTIONS 43 00:27:55.319 --> 00:28:34.608 RESEARCH, WHICH WAS RELEASED, I THINK EARLIER THIS YEAR. MAYBE LATE LAST YEAR YEAR. AND THAT HAD SOME COMMENTARY ON POTENTIAL COST SAVINGS AS IT COMES TO THE LEGISLATIVE DEPARTMENT. SO THE RECOMMENDATION THAT COMES FROM THIS IS CONSIDER EVALUATING THE FULL-TIME STATUS OF CITY COUNCIL POSITIONS, THE NUMBER OF COUNCIL AIDS ASSIGNED TO INDIVIDUAL COUNCIL MEMBERS, AND THE IDEA OF THAT A POOL OF COUNCIL AIDS RATHER THAN STAFF ASSIGNED TO INDIVIDUAL COUNCIL MEMBERS MAY HELP WITH COST SAVINGS. WE HAVE TO THINK ABOUT WHAT IS CULTURALLY RELEVANT AND WHAT 44 00:28:34.608 --> 00:29:15.001 HISTORICALLY WORKED FOR OUR CITY. AND AS I SAID WITH THE LONG PAGE OF CAVEATS, THESE ARE THINGS WORTH THINKING ABOUT FOR FUTURE EVALUATION AND FOR FUTURE STUDY . ALL RIGHT. GETTING INTO THE LAST TWO. PUBLIC WORKS OPERATES A DEDICATED CALL CENTER FOR SOLID WASTE SERVICES. I DID NOT KNOW THIS UNTIL GOING INTO THIS STUDY. AND SO IT WAS ONE OF THOSE QUESTIONS THAT CAME UP, "WHY DO YOU HAVE SUCH A ROBUST 3-1-1 CENTER BUT ALSO A CALL CENTER FOR YOUR SOLID WASTE? " SO THE RECOMMENDATION HERE IS TO CONSIDER MOVING THAT INTO 3-1-1 FOR THOSE -- TO AVOID SOME 45 00:29:17.999 --> 00:30:01.150 OF THOSE DUPLICATION OF EFFORTS. THE LAST ONE HERE IS ABOUT BCR, BEHAVIORAL CRISIS RESPONSE TEAM. IT IS CURRENTLY MANAGED WITHIN THE FIRE DEPARTMENT. PRIOR TO THAT IT WAS MANAGED WITHIN THE NEIGHBORHOOD COMMUNITY RELATIONS DEPARTMENT. IT DOES OPERATE ALMOST FULLY THROUGH A CONTRACT TO A THIRD PARTY. THAT EFFECTIVELY LIMITS THE CITY'S VISIBILITY IN THE STAFFING COMPOSITION, RESPONSE PROTOCOLS, OPERATIONAL DECISION MAKING, AND PERSONNEL QUALIFICATIONS. CONCERNS DO EXIST ABOUT SERVICE CONSISTENCY , AS EL WELL, WE'VE HEARD. THE PROGRAM ITSELF REFLECTS THE 46 00:30:01.150 --> 00:30:39.655 CITY'S COMMITMENT TO ALTERNATIVE CRISIS RESPONSE, THE CURRENT GOVERNANCE MODEL APPEARS TO PROVIDE LESS DIRECT CONTROL THAN IS TYPICAL FOR A CRITICAL PUBLIC-FACING EMERGENCY RESPONSE FUNCTION. SO THE RECOMMENDATION IS TO CONSIDER EVALUATING THE CURRENT GOVERNANCE AND SERVICE DELIVERY MODEL, CONSIDER THE BENEFITS TRADE-OFFS OF TRANSITIONING INTO AN IN-HOUSE MODEL . OR, IF NOT, STRENGTHENING OVERSIGHT OF THE EXISTING CONTRACT AND MODEL . JUST TO HIGHLIGHT THE CITY OPERATIONS OFFICER, AS WELL AS THE COMMISSIONER OF 47 00:30:39.655 --> 00:31:14.891 COMMUNITY SAFETY HAVE REVIEWED THIS AND I GAVE THEM AN OPPORTUNITY TO PROVIDE A LITTLE BIT OF FEEDBACK FEEDBACK. THROUGHOUT THE PROCESS, AS I MENTIONED, WE SPOKE WITH ALL DEPARTMENT HEADS, WE SPOKE WITH MEMBERS OF OTHER BODIES, INCLUDING THE LEGISLATIVE DEPARTMENT , AND WE RECEIVED SOME GREAT FEEDBACK FROM EXECUTIVE LEADERSHIP AS WELL AS DEPARTMENT HEAD LEADERSHIP. THE IDEAS THAT WERE PRESENTED IN THIS REPORT, UMM , BY AND LARGE, WERE ACCEPTED BY THE 48 00:31:17.887 --> 00:31:56.272 ADMINISTRATION FOR ADDITION ADDITIONAL CONSIDERATION FOR FURTHER EVALUATION . BUT THEY DID, IN THEIR RESPONSE, LIKE THE CAVEATS I'VE DISCUSSED, THEY TALKED ABOUT SOME OF THE CONSIDERATIONS THAT DO NEED TO BE MADE AS FOLKS GO INTO MAKING ANY CHANGES. THE COMPETITIVE BENCHMARKING HELPS SERVE AS OPPORTUNITIES THAT MAY NOT BE SEEN WITHIN THE ORGANIZATION IS SOMETHING THEY COMMENTED ON . THE STUDY PROVIDES A WIDER CONTEXT FOR UNDERSTANDING HOW WE CAN STRENGTHEN OUR OPERATIONS. BUT THEY DID NOTE THAT THE CITY IS COMMITTED TO CITY EMPLOYEES. 49 00:31:57.563 --> 00:32:32.324 THEY ARE VERY -THEY RELY HEAVILY ON THE WORK THAT CITY EMPLOYEES DO IN SERVICE TO MINNEAPOLIS COMMUNITIES. THAT WORK IS ESSENTIAL AND VALUED, AND THAT THE CITY WORK FORCE MUST REMAIN AT THE CENTER OF ANY CONVERSATION ABOUT THE POTENTIAL FOR FUTURE ORGANIZATIONAL CHANGE. I WHOLEHEARTEDLY AGREE WITH THE RESPONSE, WHICH IS WHY WE WANT TO BE VERY CLEAR THAT THESE ARE NOT CORRECTIVE ACTION RECOMMENDATIONS. ALL RIGHT. THAT IS 200-PLUS PAGE S WHITTLED DOWN INTO 20 50 00:32:32.324 --> 00:33:10.704 MINUTES. I WOULD BE HAPPY TO ANSWER ANY QUESTIONS, IF YOU'VE HAD TIME TO LOOK AT THE DATA. I MAY BE ABLE TO ANSWER SOME OF THOSE. BUT WE CAN PULL OUT THE REPORT AND TAKE A LOOK, IF WE CAN CAN'T CAN'T ANSWER THEM. ≫ THANK YOU FOR THE PRESENTATION. ANY QUESTIONS? MEMBER HOSBEIN. ≫ THANK YOU, CHAIR PAYNE. MR. TIMMERMAN, I WOULD SAY, I THINK, USING THIS AS A REFERENCE GUIDE IS SUCH A GREAT OPPORTUNITY. AND YOU DID SPEAK TO THE KIND OF EXECUTIVE AND DEPARTMENT HEAD, UMM, ACKNOWLEDGMENT AND RECEIPT OF THIS. ARE THERE OTHER WAYS THAT YOU INTEND TO KIND OF 51 00:33:10.704 --> 00:33:49.612 CONTINUE TO SOCIALIZE THIS. THIS IS A GREAT HANDBOOK AS FOLKS LOOK AT THE NEXT FISCAL YEAR BUDGET CYCLES. AND JUST MAKING SURE IT'S -- DOESN'T JUST SIT ON A SHELF. ≫ NO, RIGHT. THAT'S A GREAT POINT. I LIKE THE WAY YOU, UMM, DESCRIBE THAT. SOCIALIZING IT TO ENCOURAGE CONTINUED CONVERSATION AND ACTION . THERE ARE A FEW ITEMS IN HERE THAT ARE TOO POLITICAL FOR AUDIT TO GET INVOLVED WITH. AND THEY ARE SIMPLY THINGS THAT WE WILL PUT OUT THERE, ALLOW THIS BODY, ALLOW THE AUDIT COMMITTEE , AND ALLOW THE ADMINISTRATION TO CONSIDER. BUT THERE ARE CERTAIN FUNCTIONS. THERE'S CERTAIN 52 00:33:49.612 --> 00:34:26.728 RECOMMENDATIONS THAT WE CERTAINLY WILL CONTINUE TO PUSH . I DO THINK THAT WITH SOME OF THE COST SAVINGS ITEMS, THOSE ARE THINGS THAT NEED TO BE DECISIONS MADE BY THE ADMINISTRATION AND BY THE COUNCIL. I DO THINK THAT WITH THE INTERNAL CONTROLS FUNCTIONS RELATED TO AN ENTERPRISE- WIDE YEAR END FUNCTION, RELATED TO THAT ANNUAL FRAUD ASSESSMENT, THOSE ARE CERTAINLY THINGS WE'LL PUSH. PROBABLY EVERY SINGLE AUDIT COMMITTEE MEETING. AND WE'LL CONTINUE PUSHING WITH THE CITY OPERATIONS OFFICER AND OTHERS 53 00:34:26.728 --> 00:35:01.715 WITHIN THE ADMINISTRATION, AS WELL . I THINK THE IDEAS THAT WERE DISCUSSED ABOUT ECONOMIES OF SCALE, ABOUT BREAKING DOWN SILOS, ABOUT TRYING TO FIND AREAS THAT MAY BE DUPLICATIVE ACROSS DEPARTMENTS, THAT'S WORK WE'VE DONE OVER THE LAST YEAR AND WILL CONTINUE TO DO. I THINK THAT AUDIT'S INDEPENDENT VIEW FROM KIND OF AN OUTSIDE LENS REALLY HELPS POINT TO OTHER THINGS THAT 54 00:35:01.715 --> 00:35:40.518 OTHER PEOPLE WITHIN THE DAY-TO-DAY WORK MIGHT NOT SEE. WE MIGHT SEE THAT, UMM, REGULATIONS IS DOING THE SAME THING THAT CPED MAY BE DOING BUT THEY MIGHT NOT BE AWARE. WE'LL CONTINUE TO POINT THOSE THINGS OUT. UMM, I THINK THE CALL CENTER ONE IS ONE WE'LL PROBABLY ALSO FOLLOW UP ON. THAT IS, LIKE I SAID, AN INTERESTING ONE THAT WAS NOT -- I WAS NOT AWARE OF ANYWAY. AND SO I THINK THAT ONE WE CAN LOOK INTO A BIT MORE . AND THEN THE BEHAVIORAL CRISIS RESPONSE. THAT ONE WE ACTUALLY HAVE AN AUDIT ON AS WE 55 00:35:40.518 --> 00:36:14.850 SPEAK. THERE WILL BE SIGNIFICANTLY MORE INFORMATION SHARED WITH THE AUDIT COMMITTEE IN THE COMING MONTHS RELATED TO THAT PROGRAM . ≫ THANK YOU. AND THANK YOU FOR SPEAKING TO KIND OF WHAT AUDIT'S FUTURE PAST IS. I THINK THERE'S ALSO A -- NOW THIS IS KNOWN, I HOPE THAT DEPARTMENT HEADS TAKE IT ON AS WE'RE HAVING CONVERSATIONS, THIS IS ONE OF MANY RESOURCES THEY CAN CONTINUE TO USE ON THEIR OWN OUTSIDE OF AUDIT . AND YEAH. ON THE AUDIT SIDE, YEAH, I DIDN'T READ ALL 200 PAGES. I READ THE SECTIONS THAT, YOU KNOW, PERTAIN TO THIS COMMITTEE AND OTHERS. AND I JUST REALLY -- IT'S NICE 56 00:36:14.850 --> 00:36:55.746 TO GET THE THIRD- PARTY CHECK. THAT THE PATH THAT YOU'VE TAKEN AND THE TEAM HAS TAKEN FOR THE NEXT KIND OF FUTURE IS REALLY MUCH ALIGNED. AND ESPECIALLY NUMBER SIX. I THINK EVERY SINGLE, LIKE YOU MENTIONED, EVERY SINGLE AUDIT THAT COMES UP HERE. THIS IS AN AVENUE. AND I THINK MORE AND MORE ATTENTION TO THIS ACROSS OUTSIDE OF AUDIT IS GOING TO BE HELPFUL. PERFECT. ≫ THANK YOU. ≫ MEMBER WILLIAMS. ≫ THANK YOU. UMM, CAN I ASK A CLARIFYING QUESTION ABOUT THE OBSERVATION NUMBER FIVE. I'M A LITTLE CONFUSED ON IF THE OBSERVATION /RECOMMENDATION IS SAYING THERE IS AN OPPORTUNITY. 57 00:36:58.945 --> 00:37:41.764 BECAUSE TO PREVENT AND IMPROVE THE FRAUD RISK, WHICH THEN, IN TURN, WOULD OPTIMIZE. OR IF WE'RE SAYING CREATING A FUNCTION THAT STANDS ALONE IS THE OPTIMIZATION . ≫ CHAIR PAYNE AND AUDIT COMMITTEE MEMBER WILLIAMS. IT'S A LITTLE BIT OF BOTH. WHEN YOU LOOK INTO THE RECOMMENDATION ITSELF AND THE BODY OF THE RECOMMENDATION, IT IS RECOGNIZING THERE'S NOT A ROBUST ENTERPRISE RISK MANAGEMENT FUNCTION WITHIN THE CITY OF MINNEAPOLIS. UMM, IT RECOGNIZES THAT THERE'S A ROBUST AUDIT FUNCTION BUT NOT 58 00:37:41.764 --> 00:38:25.063 THAT PARALLEL ON THE MANAGEMENT SIDE THAT IS TYPICALLY RESPONSIVE OF AUDIT AND INDEPENDENTLY PERFORMS THEIR OWN ANNUAL RISK ASSESSMENT, INDEPENDENTLY PERFORMS THEIR OWN FRAUD ASSESSMENTS THAT LEAD TO THEIR STRATEGIC PLANNING. THEIR DECISION MAKING. THEIR KIND OF TRICKLE DOWN OF MISSION AND VISION FOR THEIR VARIOUS DEPARTMENTS . AND SO IT IS IDENTIFYING THAT. AND IT IS SAYING THAT THERE HAS NOT BEEN A ROBUST FRAUD RISK ASSESSMENT, WHICH MOST ORGANIZATIONS WITH A STRONG ENTERPRISE RISK MANAGEMENT CULTURE DO ON AN ANNUAL BASIS. 59 00:38:25.063 --> 00:38:56.170 THEY'LL DO A FRAUD ASSESSMENT ON AN ANNUAL BASIS. THEY'LL EVALUATE, UMM, THOSE FRAUD RISKS AGAINST LIKELIHOOD AND OVERALL IMPACT. IF THE FRAUD WERE TO OCCUR. AND THEN THEY BUILD ADDITIONAL SAFE GUARDS AND INTERNAL CONTROLS. SO, REALLY, I THINK ONE HAS TO HAPPEN BEFORE THE OTHER. AND THAT IS THAT THE ENTERPRISE RISK MANAGEMENT CULTURE, THE ENTERPRISE RISK MANAGEMENT FUNCTION NEEDS TO BE STOOD UP. BECAUSE THAT'S WHERE THIS WORK BELONGS. ≫ AND MAYBE A QUICK FOLLOW UP. 60 00:38:59.558 --> 00:39:35.587 IT FELT LIKE THE THEME THROUGHOUT THE OBSERVATIONS WAS, UMM, TAKING ON MORE AND MAYBE ABSORBING WHAT ONE INDIVIDUAL DEPARTMENT IS DOING VERSUS WHAT ANOTHER INDIVIDUAL IS DOING. THIS FELT DIFFERENT. IT FELT LIKE WE WERE GOING THE OPPOSITE DIRECTION OF TAKING AN EXISTING FUNCTION THAT HAS BEEN TAKEN ON AND PULLING IT APART AND POTENTIALLY CREATING SOMETHING NEW. AND I UNDERSTANDING YOU DID NOT CREATE THIS STUDY. JUST -- I WANT TO MAYBE UNDERSTAND WHY THE DIFFERENCE ON FIVE VERSUS EVERYTHING ELSE SEEMING TO BE GOING THE DIFFERENT DIRECTION. 61 00:39:38.289 --> 00:40:16.077 ≫ UMM,, I THINK THERE'S PROBABLY A COUPLE OF REASONS FOR THAT. CHAIR PAYNE AND COMMITTEE MEMBER WILLIAMS, I THINK THAT THE INFORMATION THAT THE CONSULTANT REVIEWED IS INFORMATION WE PROVIDED TO THEM . AND SO THEY ASKED A LOT OF QUESTIONS. WE PROVIDED THEM OUR PAST AUDIT REPORTS. WE PROVIDED THEM MY EARLY OBSERVATIONS MEMO FROM LAST YEAR. THAT REALLY TALKED ABOUT ENTERPRISE RISK MANAGEMENT. AND SO, AS WE TALKED THROUGH THE SILOS AND SOME OF THESE ORGANIZATIONAL CHANGES THAT COULD BE -- THAT 62 00:40:16.077 --> 00:40:55.428 COULD LEAD TO COST SAVINGS. SOME OF THE OTHER INFORMATION THAT WE PROVIDED THEM, I THINK , STOOD OUT. BECAUSE AS THEY ASSESSED THESE OTHER CITIES, THEY ASSESSED AGAINST THEIR KNOWLEDGE OF WORKING WITH OTHER LARGE MUNICIPALITIES. THEY TOOK IT BASED MORE ON MORE THAN JUST ON OUR WORD. IN ALL OF THE INTERVIEWS WE HAD, WE HAD 35 INTERVIEWS WITH DEPARTMENT HEADS, WITH EXECUTIVE LEADERS IT CAME OUT IN THOSE CONVERSATIONS, MANY OF THOSE CONVERSATIONS , THAT THERE WAS THIS MISSING OVERARCHING RISK MANAGEMENT FUNCTION. AND SO IT 63 00:40:55.428 --> 00:41:36.117 BECAME A BIT OF A THEME. AND I THINK THAT'S WHY RATHER THAN FINDING THOSE ECONOMIES OF SCALE, FINDING THOSE COST SAVINGS , I THINK THE FACT THAT MR. ROSS HAS AN AUDIT BACKGROUND, HAS A RESEARCH BACKGROUND. I THINK HE UNDERSTOOD THAT WITH THAT RISK MANAGEMENT FUNCTION BEING PROPERLY STOOD UP, IT ULTIMATELY COULD LEAD TO COST SAVINGS, WHETHER THAT'S AVOIDING FUTURE LITIGATION. WHETHER IT'S AVOIDING CERTAIN COSTS THAT COME UP BECAUSE THERE ISN'T INSIGHT INTO WHAT'S GOING ON IN VARIOUS DEPARTMENTS. AND SO IT LOOKS AT COST, BUT FROM A BROADER 64 00:41:38.517 --> 00:42:15.655 LENS, I WOULD SAY. ≫ MEMBER ENGLEHART. ≫ YEAH. AS A PARK BOARD COMMISSIONER AND CHAIR OF THE COMMITTEE OF EMPLOYEE RECOMMENDATIONS, I HAVE A SPECIFIC INTEREST IN NUMBER EIGHT HERE. MY QUESTION IS YOU KNOW, AS COMPARED TO THE COMPARABLE CITIES. DID ANY OF THEM HAVE A -- AN INDEPENDENT GOVERNING BODY SUCH AS THAT'S COMPARABLE TO THE MINNEAPOLIS PARK AND RECREATION BOARD? AND, THEREFORE, WOULD THEY HAVE AN INDEPENDENT POLICE DEPARTMENT AT ALL? AND HOW WOULD THEY COMPARE AS 65 00:42:18.755 --> 00:43:04.629 THE NUMBER OF PARKS, THE NUMBER OF LAND, THE NUMBER OF PARK BUILDINGS, AND THE COMPARABLE SERVICE ISES S THAT WE REALLY LOVE AND, UMM, RESPECT HERE AS MINNEAPOLIS RESIDENTS .. AND THEN, I GUESS, IF NOT, HOW WOULD THE EVALUATION LOOK GOING FORWARD, IF THERE'S NOT COMPS. ≫ SURE . ALL RIGHT AWE AUDIT CHAIR AND COMMITTEE MEMBER ENGLEHART. I WOULD LIKE TO TURN TO PAGE 173 OF THE REPORT . THIS IS THE BROADER SECTION THAT COMPARES PARKS AND RECREATION. I THINK THIS IS THE SECTION THAT WILL BE OF MOST INTEREST 66 00:43:04.629 --> 00:43:50.806 TO YOU . IT CERTAINLY DOES TALK ABOUT THE SCOPE DIFFERENCE ACROSS THE CITIES THAT WE EVALUATED . THERE WERE NOT CITIES STRUCTURED EXACTLY THE CITY OF MINNEAPOLIS. I DON'T THINK THAT'S TERRIBLY SURPRISING. BUT PORTLAND INCLUDES URBAN FORESTRY , GOLF. COLORADO HAS CULTURAL FUNCTIONS AND CEMETERY OPERATIONS. TULSA DOES GOLF AND PLAYGROUNDS AND SPLASH PADS AND LEAGUES. I MEAN, THE FUNCTIONS ARE SIMILAR. THEY'RE NOT MANAGED WITHIN AN INDEPENDENT BODY SUCH AS IN MINNEAPOLIS. SO THE PAGE OF CAVEATS ARE VERY IMPORTANT WHEN THINKING ABOUT 67 00:43:50.806 --> 00:44:30.053 ANYTHING RELATED TO MPRB, AS FAR AS THIS REPORT GOES. WE TRIED TO LOOK AT STAFFING LEVELS, AS WELL. INTERESTINGLY, STAFFING LEVELS BETWEEN MINNEAPOLIS AND PORTLAND ARE VERY SIMILAR. STAFFING LEVELS IN BALTIMORE ARE QUITE A BIT LOWER. BUT WHEN YOU LOOK AT THEM ACROSS POPULATION, ACROSS PROGRAMS, ACROSS OTHER THINGS, IT DOES NOT INDICATE MINNEAPOLIS IS OUT OF LINE IN THEIR ACTUAL EXPENDITURES . YOU'LL SEE THAT ON PAGE 175, IF YOU LOOK AT "PARKS AND REC TOTAL EXPENDITURES" MINNEAPOLIS IS THE SECOND 68 00:44:30.053 --> 00:45:10.364 HIGHEST OF THE SIX CITIES CITIES. BUT YOU HAVE TO TAKE INTO CONSIDERATION SIZE, POPULATION , PROGRAMS, AND AS YOU MENTIONED , COMMISSION MEMBER, THE CULTURE OF OUR PARK SYSTEM, I THINK , STANDS OUT HEAD AND SHOULDERS ABOVE SOME OF THE COMPARABLE CITIES. SO TO ANSWER YOUR QUESTION, GENERALLY, I WOULD SAY WE NEED TO BE VERY CARE FUL AND CONSIDER A LOT OF ASSUMPTIONS AND A LOT OF THOSE CAVEATS WE MADE. BUT EFFECTIVELY, THE GOVERNANCE MODEL WITH OUR PARK SYSTEM IS UNIQUE. IT HAS ITS OWN TAX 69 00:45:10.364 --> 00:45:46.679 BASE. AS WE MENTIONED, IT HAS ITS OWN POLICE DEPARTMENT. AND THAT DOES MAKE IT DIFFERENT THAN ALL OF THE PEER CITIES . SO, IF WE WERE, LET'S SAY, ST. PAUL, IT MIGHT BE A DIFFERENT CONVERSATION. BUT WE'RE STRUCTURED SIGNIFICANTLY DIFFERENT. SO WE HAVE SIGNIFICANTLY MORE CHALLENGING THINGS TO THINK ABOUT AND CONSIDER WHEN IT COMES TO ANY CHANGES , ANY CONSOLIDATIONS, ANY ECONOMIES OF SCALE . BUT I THINK THE CONVERSATIONS ARE ALWAYS WORTH HAVING. YOU KNOW, HOW CAN WE IDENTIFY THOSE ECONOMIES OF SCALE. 70 00:45:47.167 --> 00:46:20.781 AND DO WE WANT TO LEVERAGE THOSE? OR DO WE WANT TO MOVE FORWARD WITH THE CULTURE AND THE SERVICE DELIVERY MODEL THAT WE'VE ALWAYS HAD ? ≫ VICE CHAIR SINGLETON. ≫ THAT THANK YOU, CHAIR PAYNE. ONE QUESTION I HAD, FIRST OF ALL, I'LL START WITH THE -- THIS IS FASCINATING. AS A COMMUNITY MEMBER OF THE AUDIT COMMITTEE WAS INTERESTING TO GET A DEEPER DIVE LOOK INTO HOW OUR CITY FUNCTIONS AND WHAT KINDS OF SERVICES OUR CITY OFFICERS TO ITS RESIDENTS. SO I HAD A -- ONE THING THAT 71 00:46:20.781 --> 00:47:01.061 CAME UP A FEW TIMES IS THAT MINNEAPOLIS IS TAKING ON FUNCTIONS THAT ARE OFTEN CARRIED OUT BY COUNTY OR STATE BODIES. I'M WONDERING, A. , IF THERE ARE KIND OF OVERARCHING BACKGROUND REASONS THAT YOU OR 65th NORTH SAW THAT LED TO THAT. AND THEN, B. , IF WE WERE DOING THE STUDY FROM THE PERSPECTIVE OF, SAY , A DIFFERENT CITY. THE COMPARABLES WOULD WE SEE SIMILAR THINGS POPPING UP JUST IN DIFFERENT AREAS? IF THAT MAKES SENSE. ≫ YEAH. 72 00:47:02.354 --> 00:47:41.377 CHAIR PAYNE AND COMMITTEE MEMBER SINGLETON, THAT'S A GOOD QUESTION. AND I DON'T KNOW IF WE WERE ONE OF THE COMPARABLE CITIES IF WE, TOO, WOULD HAVE SOME FUNCTIONS THAT THEIR COUNTY OR THAT THEIR STATE WERE DOING. I THINK THERE MAY BE SOME EAT IT IN THE REPORT THAT MAY COME TO THAT WITHIN VARIOUS DEPARTMENTS AND SECTIONS. BUT THE IDEA HERE IS THAT THIS WAS IDENTIFIED. THIS WAS NOT A DEEP DIVE INTO THOSE. AND THAT'S SOMETHING THAT WAS REALLY IMPORTANT IN THE CONVERSATION WE HAD WITH THE CITY OPERATIONS OFFICER, WAS 73 00:47:45.007 --> 00:48:23.111 THAT THESE ARE THINGS WORTH EXPLORING MORE. WE RECOGNIZE MOVING ANY FUNCTION OF HEALTH WILL TAKE A LOT OF CONSIDERATION. BECAUSE WE NEED TO ENSURE ARE THESE FUNCTIONS THINGS WE'RE DOING BECAUSE THE STATE LAW REQUIRES THEM? BECAUSE THE CITY ORDINANCE REQUIRES THEM? OR IS IT THINGS WE'RE DOING BECAUSE, OVER TOMB TIME, THE CITY AS A, UMM, COMMUNITY AND MUNICIPALITY WITH HEART HAS DECIDED TO TAKE ON. AND SO WHEN WE ARE CONSIDERING FINANCIAL OBLIGATIONS WITH THOSE SERVICES WE DELIVER, WE NEED TO IDENTIFY WHAT ARE THE ONES THAT WE'RE OBLIGATED TO 74 00:48:23.111 --> 00:48:55.983 DELIVER VERSUS WHAT ARE THE ONES WE HAVE CHOSEN TO DELIVER ON OUR OWN . THE SAME IS TRUE WITH, LIKE, THE CRIME LAB, FOR INSTANCE. I DON'T KNOW THE HISTORICAL MAKE UP OF WHY MINNEAPOLIS HAS ITS OWN CRIME LAB AND OTHER MUNICIPALITIES OR AT LEAST THE ONES WE COMPARED TO DO NOT . BUT I DO KNOW THAT THE TIMELINESS OF THE INFORMATION WE GET BACK IS CERTAINLY BENEFITED BY HAVING IT IN-HOUSE. THE OVERSIGHT, THEORETICALLY, IS BENEFITED BY 75 00:48:55.983 --> 00:49:41.228 HAVING IT IN-HOUSE. AND SO, REALLY, IT IS -- I WOULD SAY IT IS DIFFICULT TO SAY THAT THESE ARE THINGS THAT EVEN I RECOMMEND ARE DONE. SOME OF THEM I CERTAINLY DO . BUT ALL OF THEM I SAY ARE WORTH FURTHER CONSIDERATION , FURTHER EXAMINATION, AND FURTHER THOUGHT THOUGHT. ≫ I WAS WONDERING FOR YOU CAN GIVE INSIGHT INTO THE SECTION OF COMPARABLE CITIES. YOU KNOW, AS MEMBER OPENING ENGLEHART BRINGS UP, INDEPENDENT PARK BOARD IS PRETTY UNIQUE . THE MPB IS PRETTY UNIQUE. THE FACT WE 76 00:49:41.228 --> 00:50:21.384 SHIFTED FROM A STRONG COUNCIL TO A STRONG MAYOR FORM OF GOVERNMENT. AND THEY'RE CONTEMPLATING AMENDMENTS TO THE CHARTER NOW AND ALIGNMENT WITH THAT. OR AT LEAST ARGUABLY IN ALIGNMENT WITH THAT. UMM, AND I KNOW THAT, FOR INSTANCE , EVEN BACK IN THE EARLY 2000S, I THINK, MAYBE UNDER THE THERE WAS A DISCUSSION OF REMOVING COUNCIL AIDS AND PUTTING THEM INTO 3-1-1 AND SERVE AS ADDITIONAL CONSTITUENT SERVICES. IT WAS NEWS TO ME, AS WELL, THAT PUBLIC WORKS HAS A CALL CENTER , AS WELL. AND ANOTHER CALL CENTER TOPIC. I SERVE ON THE METROPOLITAN EMERGENCY SERVICES BOARD. I'M 77 00:50:21.384 --> 00:51:01.642 THE ONLY CITY MEMBER OF THAT BODY IT'S THE SEVEN- SEVEN-COUNTY METRO. MOST 9-1-1 CALL CENTERS ARE MANAGED BY COUNTIES. OR, FOR INSTANCE, CURRENT BCR IN THE EARLY CONVERSATIONS THERE WAS A LOT OF DISCUSSION ABOUT IT SHOULD BE A COUNTY SERVICE. NOT A CITY SERVICE. BUT THE NEED WAS SO MUCH GREATER AND THE COUNTY WAS NOT NECESSARILY MOVING AT THE PACE OF THE NEED. AND THAT'S WHY THE STATE -- THE CITY STEPPED IN. WHETHER IT'S A 9-1-1 CALL CENTER, BCR, ASSESSOR'S OFFICE, THERE'S A NUMBER OF THINGS THAT MINNEAPOLIS DOES BECAUSE WE'RE THE BIGGEST CITY IN THE STATE. AND I'M WONDERING IF, UMM, OTHER COMPARABLE CITIES VITAMIN HAVE 78 00:51:01.642 --> 00:51:46.852 A SIMILAR REALITY WHEN IT COMES TO THE STRUCTURAL ELEMENTS . ≫ YES, CHAIR PAYNE , GREAT QUESTION. THE DECISION TO PICK THE FIVE COMPARABLE CITIES WAS VERY PRAGMATIC. SO WE STARTED WITH 10 OR 15 BASED ON GEOPOLITICAL SIMILARITIES, ON POPULATION SIZE SIMILARITIES . WE CERTAINLY WANTED CITIES THAT EXPERIENCED SNOW. BECAUSE IF WE'RE GOING TO TALK ANY COMPARISON WITH PUBLIC WORKS OR POLICE OR FIRE, SNOW HAS A -- AND COLD HAVE A BIG IMPACT ON THOSE SERVICES. WE ENDED UP NARROWING IT DOWN TO FIVE. 79 00:51:48.139 --> 00:52:30.172 AND, REALLY, THE FACTORS THAT WE USED TO GET THERE, AS I MENTIONED. WE WANTED SIMILAR POPULATION SCALE . A LOT OF CITIES THAT LIKELY WOULD HAVE THOSE NUANCES, LIKE WE DO, MAYBE WITH THE PARKS BOARD OR MAYBE WITH AN MBC TYPE OF STRUCTURE FOR FURTHER CITY HALL AND OTHER BUILDINGS. THEY FELL SO FAR OUTSIDE OF THE REALM OF FINANCIAL COMPARABILITY WE DID NOT CHOOSE THOSE. IT'S POSSIBLE OTHER CITIES HAVE AN MBC -TYPE STRUCTURE. WE'RE NOT AWARE OF ANY. AND THAT'S BEYOND JUST THE BENCHMARKING 80 00:52:30.172 --> 00:53:11.672 CITIES . I THINK THAT IS QUITE UNIQUE AND LEGISLATIVELY AND HISTORICALLY DIRECTED SO, YOU KNOW AGAIN, IF I WERE TO SAY IF SOME RECOMMENDATIONS THAT I PERSONALLY THINK ARE WORTH LOOKING AT, THAT WOULD BE ONE OF THEM. AS FAR AS PARKS BOARDS, OTHER STRUCTURES, EVERY CITY GOVERNMENT IS DIFFERENT. I THINK THAT'S A GOOD THING. I THINK AT THE SAME TIME, IT MEANS THAT COMPARISON IS A REALLY, REALLY DIFFICULT. WE TRIED TO FOCUS AT THE START ON COMPARISONS BETWEEN FTES, EXPENDITURES . BUT EVEN 81 00:53:11.672 --> 00:53:46.572 LOOKING AT PARKS ACROSS THE FIVE BENCHMARK CITIES, TULSA, OF COURSE, IS GOING TO BE SIGNIFICANTLY SMALLER. YOU TRY TO LOOK AT @MAYBE BY PER CAPITA. WELL, IF WE'VE DECIDED TO DO A CERTAIN FUNCTION IN A GREAT COST, THAT OTHER CITIES ARE DOING. THAT'S A DECISION WE'VE MADE. IT DOESN'T MEAN IT'S SOMETHING WE STOP DOING OR THAT'S BAD . IT MEANS WE HAVE TO RECOGNIZE THAT'S WHY THERE'S THE DIFFERENCE. AND SO, I MEAN, AGAIN, IT'S AN INTERESTING QUESTION . IT'S THINGS WE CONSIDER WHEN WE SELECTED THOSE BENCHMARK CITIES. AND I WOULD VENTURE TO GUESS IF WE 82 00:53:49.562 --> 00:54:26.614 SELECTED FIVE DIFFERENT BENCH MARK CITIES USING ROUGHLY THE SAME CRITERIA, WE'D PROBABLY COME UP WITH THE SAME RECOMMENDATIONS. BECAUSE ULTIMATELY WE'RE LOOKING AT OUR OWN HOUSE. AND COMPARING IT OUTSIDE. BUT WE'RE KIND OF STARTING FROM THE INSIDE . ≫ THANK YOU. I'LL NOTE WE'VE BEEN JOINED BY MEMBER CHUGHTAI . ARE THERE ANY OTHER QUESTIONS ? SEEING NONE. I'LL DIRECT THE CLERK TO RECEIVE AND FILE THAT REPORT. AND I WILL ALSO DIRECT STAFF TO PUBLISH THE REPORT. I HAVE THAT MOTION ? IS THERE A SECOND? ≫ SECOND. 83 00:54:26.614 --> 00:54:57.792 ≫ THE CLERK WILL CALL THE ROLL. ≫ COMMITTEE MEMBER CHUGHTAI. ≫ AYE. ≫ ENGLEHART. ≫ AYE. ≫ HOSBEIN. ≫ AYE. ≫ OMAR IS ABSENT. WILLIAMS. ≫ AYE. ≫ VICE CHAIR SINGLETON. ≫ AYE. ≫ CHAIR PAYNE. ≫ AYE. ≫ THERE ARE SIX AYES. ≫ THAT CARRIES. AND, LAST IS THE REPORT OF THE CITY AUDITOR. AND I WILL INVITE MR. TIMMERMAN RIGHT BACK UP TO GIVE THAT UPDATE. ≫ THANK YOU, CHAIR PAYNE AND 84 00:54:57.792 --> 00:55:34.632 AUDIT COMMITTEE. AS IS OUR TRADITION, WE'LL GO THROUGH SOME BRIEF UPDATES ON OUR WORK IN PROGRESS, AS WELL AS SOME OF THE PAST FINDINGS WE'VE HEARD FROM THE ADMINISTRATION THEY'VE COMPLETEED THEIR CORRECTIVE ACTION PLANS ON. AND SOME THAT ARE STILL IN PROGRESS. SO, QUICKLY, THE OVERVIEW OF THIS PRESENTATION IS TO GO OVER THE COMPLETED AND IN-PROGRESS WORK, FRAUD, WASTE, AND ABUSE INVESTIGATIONS, PRIOR AUDIT FINDINGS, FOLLOW-UP, AND OTHER UPDATES. OTHER UPDATES ARE ABOUT THE OFFICE, BUDGETING 85 00:55:34.632 --> 00:56:20.418 , AND STAFF AND RESOURCES. THE COMPLETED WORK, AS YOU HEARD TODAY, WE RECENTLY COMPLETED THE PARKS POLICE BODY-WORN CAMERA AUDIT . I WON'T GO INTO THAT SINCE WE JUST HEARD ABOUT IT . AS WELL AS THE WORK FORCE OPTIMIZATION BENCHMARKING STUDY. TO ONE OF THE QUESTIONS ON THE LAST SECTION, WE WILL NOT TRACK THE RIGHTS RECOMMENDATIONS WITH THE NORMAL AUDIT FINDINGS TRACKING. HOWEVER, WE WILL CONTINUOUSLY HAVE THE DISCUSSIONS WITH COUNCIL MEMBERS, THE ADMINISTRATION, AND AS WE RECEIVE UPDATES AND ADDITIONAL INFORMATION, WE'LL PROVIDE THOSE TO YOU. IN FACT, WHILE I'M SAYING THIS AND THINK 86 00:56:20.418 --> 00:56:57.699 ABOUTING IT, WE'LL GET ON OUR CALENDAR AN UPDATE FROM SIX TO 12 MONTHS OUT TO DO A LOOKBACK ON ANY DECISIONS OR CHANGES MADE AS A RESULT TO SOME OF THOSE RECOMMENDATIONS . OKAY. ADDITIONAL COMPLETED WORK. AS YOU KNOW, WEDNESDAY THIS WEEK AT 10:00 IN THE SAME CHAMBERS, WE WILL BE TAKING A LOOK AT THE AFTER ACTION REVIEWS OF THE SHOOTING OF DAVIS MOTURI AS WELL AS THE DEATH OF ALLISON LUSSIER. WE HAVE CONSULTED WITH HOGAN ADAMS 87 00:56:58.887 --> 00:57:37.152 PLLC WHO WILL BE HERE, AS WELL. I WILL TELL YOU, IT'S A LENGTHY PRESENTATION , AS WELL AS A LENGTHY REPORT. THE REPORT ITSELF IS PROBABLY 112 PAGES, ROUGHLY. AND THE PRESENTATION MAY BE UPWARDS OF AN HOUR AND A HALF. WE'LL TRY TO HAVE QUESTIONS BOTH FOR AUDIT COMMITTEE MEMBERS AND CITY COUNCIL MEMBERS . HOGAN ADAMS WILL BE HERE AND STAFF FROM MY OFFICE THAT WORKED ON THIS WILL BE HERE. SO, AS WE GET INTO ANY OF THE DETAILED QUESTIONS, WE'LL HOPEFULLY BE ABLE TO ANSWER THOSE . I WILL PROVIDE THE CAVEAT NOW, AS WELL AS ON 88 00:57:37.152 --> 00:58:10.662 WEDNESDAY, THAT THERE WILL BE SOME QUESTIONS WE CAN'T ANSWER. THERE IS SOME DETAILS STILL BECAUSE OF THE STATUS OF ONGOING INVESTIGATIONS. WE HAVE TO FOLLOW MINNESOTA GOVERNMENT DATA PRACTICES ACT, AND THERE'S A LOT THAT WE CAN AND WILL SAY AND THAT WE'VE BEEN ABLE TO WRITE AND SPEAK ABOUT. IF THERE'S ANY QUESTIONS THAT THE AUDIT COMMITTEE HAS I'M NOT ABLE TO ANSWER AT THE TIME, I'LL LET YOU KNOW THAT. AND WE'LL TRY TO COME BACK WITH AN APPROPRIATE RESPONSE. AND NOTICE WE PUT COMPLETED 89 00:58:10.662 --> 00:58:51.343 WORK ON THERE. THAT'S ACTUAL TRUE. OKAY. IN PROGRESS WORK. SO WE HAVE AN NSD AUDIT IN PROGRESS. WE'RE HOPING TO PRESENT THIS AT THE JUNE AUDIT COMMITTEE MEETING. THIS HAS BEEN A PROJECT THAT HAS KIND OF GONE IN A FEW DIFFERENT DIRECTIONS BECAUSE OF A LOT OF CONTRACTING WORK AND THE CHANGES THAT HAVE OCCURRED IN NSD OVER THE LAST COUPLE OF YEARS. BUT WE HAVE HOPES TO HAVE IT WRAPPED UP FOR YOU IN JUNE . THE SAME WITH SHOTSPOTTER. THIS IS ONE THAT THE CITY COUNCIL ACTUALLY REQUESTED FOR THE OFFICE OF CITY AUDITOR TO REVIEW. WE TOOK THAT UNDER ADVISEMENT AND DETERMINED 90 00:58:54.332 --> 00:59:34.887 THAT IS A REVIEW THAT IS WORTH DOING . THE COUNCIL ASKED FOR THIS ABOUT A YEAR AGO. AND SO, AS WE'VE BEEN WORKING THROUGH OUR RESOURCES, WE'RE NOW, FINALLY, AT A POINT WHERE THIS SUMMER WE SHOULD BE ABLE TO RELEASE THE RESULTS ON THAT . I DO KNOW, AS WELL, THE ADMINISTRATION IS LOOKING AT CONTRACT RENEWAL FOR SHOTSPOTTER. AND SO I HAVE JUST SAID I MADE MYSELF AVAILABLE FOR ANY COUNCIL STUDY SESSIONS, ANY CONVERSATIONS WHERE ANY OF THE INFORMATION THAT WE'VE BECOME AWARE OF THAT WE MAY BE ABLE TO HELP IN THOSE DELIBERATIONS THAT COUNCIL MEMBERS ARE HAVING . ADDITIONAL WORK IN PROGRESS, 91 00:59:34.887 --> 01:00:16.905 MEET MINNEAPOLIS WE'RE DOING A CONTRACT MANAGEMENT AUDIT WITH MEET MINNEAPOLIS . THAT IS INTO THE FIELD WORK STAGES. AS I MENTIONED EARLIER, WE'RE DOING AN AUDIT OF BCR. THAT IS MOVING INTO THE FIELD WORK STAGES, AS WELL. AND WE'VE ALSO STARTED THE BACKGROUND AND SOME EARLY PRELIMINARY WORK ON SEVERAL OTHER AUDITS . WITH TBRAWD, WASTE, AND ABUSE INVESTIGATIONS. WE DO HAVE THREE THAT ARE OPEN. THERE ARE UPDATES AND WE'LL JUST CONTINUE UPDATING THIS NUMBER AS THEY BECOME IN AUDIT. IF THEY BECOME AN AUDIT, OR AS THEY BECOME MORE 92 01:00:18.108 --> 01:00:56.201 PUBLIC, THEN WE WILL SHARE THAT BEYOND JUST THE NUMBERS AND THE STATISTICS HERE . QUICKLY, I'LL TRANSITION TO A FEW TEAM MEMBERS WHO WANT TO PROVIDE SOME UPDATES. I KNOW WE'VE GOTTEN SOME QUESTIONS RECENTLY ABOUT THE ADMINISTRATION'S FOLLOW UP ON SOME OF THE AUDIT FINDINGS, SOME OF THE RECOMMENDATIONS AND THEIR CORRECTIVE ACTION PLANS, AND SO WITH OUR NEW QUALITY REVIEW MANAGER , TRAINING MANAGER. WE'VE DEVELOPED A FEW SLIDES TO DESCRIBE THAT PROCESS OF WHAT WE DO TO HELP MOVE THAT ALONG. AND THEN WE'LL SHARE WHAT SOME OF THOSE OPEN FINDINGS LOOK LIKE, AS WELL. 93 01:00:58.299 --> 01:01:51.987 BUT, FIRST, I'LL HAND IT BACK TO MR. SIDDHARTHA POUDYAL. ≫ CHAIR PAYNE AND AUDIT COMMITTEE MEMBERS. IN TERMS OF PRIOR AUDIT FINDINGS. RIGHT NOW WE HAVE SEVEN AUDIT FINDINGS THAT WE'RE AWAITING MANAGEMENT TO PROVIDE CORRECTIVE ACTION THAT ARE IN CURRENT STATUS. THAT MEANS SO THEY STILL HAVE SOME TIME BASED ON THE DATE THEY MENTIONED IN THE REPORT WHEN WE ISSUED THE REPORT . SO THERE ARE 19 AUDIT FINDINGS AWAITING CORRECTIVE ACTION BEYOND THEIR PLANNED IMPLEMENTATION DATE. . 94 01:01:55.379 --> 01:02:40.720 AND THERE ARE THREE FINDINGS THAT WE HAVE RECEIVED WHETHER COMPLETELY OR PARTIALLY THAT WE'RE REVIEWING RIGHT NOW . AND SINCE THE LAST AUDIT COMMITTEE MEETING, WE HAVE CLOSED FIVE FINDINGS THAT MANAGEMENT COMPLETED THEIR CORRECTIVE ACTION PLAN. AND WE HAVE VALIDATED . AND THE DETAILS OF THOSE FIVE FIND INGS ARE ON THIS SLIDE. THE FIRST ONE IS THE 2023P-CARD PROGRAM SPENDING AUDIT. FINDING NUMBER THREE, OVERSIGHT AND MONITORING . AND MANAGEMENT HAVE COMPLETED ALL THE ISSUES THAT WERE IDENTIFIED IN THAT AUDIT. NEXT ONE IS 2023 PROPERTY AND 95 01:02:40.720 --> 01:03:21.866 EVIDENCE AUDIT . SO, FOR THAT ONE, MANAGEMENT HAS COMPLETED THE FINDING NUMBER 10, WHICH IS CONTINUITY PLANNING. THEY HAVE TO COME UP WITH THE AND INCLUDE THE PROPERTY WAREHOUSE. THAT HAS BEEN CLOSED. SO THE NEXT ONE IS 2024NCR CITY FUNDING TO NEIGHBORHOOD ORGANIZATIONS AUDIT. THERE WAS ONLY ONE FINDING REMAINING FOR THAT AUDIT. WHICH HAS BEEN CLOSED NOW. WHICH WAS FINDING NUMBER FOUR. REGARDING THE RISK ASSESSMENT. AND THEN SO THE NEXT TWO ARE RELATED TO THE 2024MPD FLEET MANAGEMENT AUDIT. THAT'S FINDING NUMBER SEVEN. MPD 96 01:03:21.866 --> 01:04:02.050 TAKE-HOME VEHICLE PROCESS AND FINDING NUMBER NINE RELATED TO MILEAGE ENTRY . AND I KNOW THERE WERE QUESTIONS DURING THE PAST FEW AUDIT COMMITTEE MEETINGS REGARDING THE OPEN FINDINGS AND SOME OF THE MORE -- SOME OF THE AUDITS SINCE 2019. WHAT WE DID WAS PREPARED SOME SLIDES TO TALK ABOUT OUR PROCESS, THE REMEDIATION PROCESS, HOW DO WE GO ABOUT COMPLETING THOSE. AT THIS TIME, I'D LIKE TO ASK NIKKI AND JESSICA ASSURANCE AND TRAINING MANAGER TO PRESENT THE AUDIT COMMITTEE ABOUT THE PROCESS SO 97 01:04:02.050 --> 01:04:51.277 YOU UNDERSTAND THE PROCESS A LITTLE BIT BETTER . ≫ GYM . ≫ GOOD MORNING. I'M ONE OF THE STAFF AUDITORS HERE IN THE CITY . ≫ GOOD MORNING, CHAIR PAYNE, VICE CHAIR SINGLETON, AND MEMBERS OF THE AUDIT COMMITTEE. MY NAME IS JESSICA PETERSON. QUALITY ASSURANCE AND TRAINING MANAGEMENT HERE FOR THE OFFICE OF CITY AUDITOR. ≫ SO, RECENTLY WE WERE ASKED TO PROVIDE ADDITIONAL INFORMATION REGARDING THE STATUS OF THE OPEN AUDIT FINDINGS. WE 98 01:04:51.277 --> 01:05:33.656 APPRECIATE THE FEEDBACK, AND WOULD LIKE TO TAKE THE OPPORTUNITY TO REVISIT THE AUDIT REMEDIATION PROCESS . AS YOU CAN SEE DISPLAYED IN THE EXHIBIT, THIS PROCESS DEPICTS WHAT A STANDARD REMEDIATION PROCESS LOOKS LIKE FOR OUR OFFICE. AS YOU CAN SEE, AT THE CONCLUSION OF AN AUDIT, OUR OFFICE MAY IDENTIFY AUDIT FINDINGS. THOSE FINDINGS ARE THEN ASSIGNED TO MANAGEMENT , MANAGEMENT TAKES OWNERSHIP OF THE FINDINGS AND CREATES A MANAGEMENT ACTION PLAN TO RESOLVE THE FINDINGS. THEY BEGIN THE REMEDIATION PROCESS, AND ONCE MANAGEMENT COMMUNICATES THAT THEY HAVE MITIGATED THE FINDINGS , 99 01:05:33.656 --> 01:06:08.790 INTERNAL AUDIT VERIFIES THE WORK PERFORMED TO ENSURE THAT THE FINDINGS HAVE BEEN APPROPRIATELY REMEDIATED. AND AS YOU CAN SEE DISPLAYED IN THIS EXHIBIT, THIS PROCESS DEPICTS WHAT A PROLONGED REMEDIATION PROCESS LOOKS LIKE. BECAUSE OCCASIONALLY AUDIT FINDINGS CAN BE COMPLEX IN NATURE , AND MANAGEMENT MAY ENCOUNTER ROADBLOCKS WHEN PURSUING SOLUTIONS. SOME FINDINGS REQUIRE COMPREHENSIVE, CROSS -DEPARTMENTAL ENGAGEMENT TO 100 01:06:08.790 --> 01:07:01.075 FIND SOLUTIONS RESULTING IN MANAGEMENT REQUIRING ADDITIONAL STAKEHOLDER GUIDANCE, RESOURCES, PERSONNEL, OR SYSTEMS. AND WHEN THIS OCCURS, IT DISRUPTS THE REMEDIATION PROCESS PROCESS. LEAVES FINDINGS OPEN FOR EXTENDED PERIODS OF TIME. I'LL TURN IT OVER TO JESSICA TO EXPLAIN THE COMPLEX FACTORS WE'VE IDENTIFIED. ≫ GOOD MORNING. THANK YOU, NIKKITA FOR EXPLAINING THE REMEDIATION PROCESSES. AND I'LL FURTHER EXPLAIN THE COMPLEX REMEDIATION FACTORS, AND AT THE CONCLUSION OF A THOROUGH AND COMPREHENSIVE AUDIT, THE FINDINGS AND 101 01:07:01.075 --> 01:07:40.692 RECOMMENDATIONS ARE THEN PRESENTED TO MANAGEMENT . COMPLEX REMEDIATION FACTORS HAVE BEEN LINKED TO FOUR MAIN PILLARS OF CATEGORIES OF ROOT CAUSES . ROOT CAUSES CONSIST OF CROSS-DEPARTMENTAL, BUDGET, TECHNOLOGY, AND POLICY AND PROCEDURES FROM THERE, MANAGEMENT WILL CONSTRUCT SPECIFIC ACTION ITEMS TO REMEDIATE THE FINDINGS . MANAGEMENT WILL COMMUNICATE BACK TO AUDIT THE STATUS OF THE ACTION PLAN. ONCE THE ACTION PLAN HAS BEEN 102 01:07:43.682 --> 01:08:34.182 COMPLETED BY THE DEPARTMENT, THEN AUDIT WILL VERIFY ELEMENTS OF THE FINDINGS AND RECOMMENDATION S HAVE BEEN PROPERLY ADDRESSED. ONCE AUDIT VERIFIES THE APPROPRIATE REMEDIATION PROCESS HAS BEEN COMPLETED, THEN THE ACTION PLAN WILL BE CLOSED . THE FOLLOWING SLIDES SHOW SIX CLOSED AUDITS WITH OPEN AUDIT FINDINGS. THE FIRST SLIDE HAS THREE CLOSED AUDITS. AS YOU CAN SEE, THEY CONNECT TO COMPLEX REMEDIATION FACTORS . THE 2019MPD OFF-DUTY WORK AUDIT, FINDING ONE IS CONNECTED 103 01:08:34.182 --> 01:09:15.600 TO TECHNOLOGY . FINDING TWO AND THREE ARE CONNECTED TO POLICIES AND PROCEDURES. THE 2021 PERSONAL WORK-ISSUED MOBILE DEVICE POLICIES AND CONTROLS AUDIT, FINDING FOUR IS CONNECTED TO POLICIES AND PROCEDURE . 2023 REVENUE AND COLLECTIONS PHASE ONE AUDIT FINDING FIVE AND SEVEN ARE CONNECTED TO CROSS-DEPARTMENTAL . THE FOLLOWING SLIDES SHOWS THREE MORE CLOSED AUDITS WITH 104 01:09:15.600 --> 01:10:02.223 OPEN AUDIT FINDINGS FINDINGS THAT CURRENTLY MANAGEMENT IS WORKING THROUGH ADDRESSING THESE ACTION PLANS . THE 2022 HIRING AND PROMOTIONAL PROCESS AUDIT, FINDING FIVE IS CONNECTED TO BUDGET . THE 2023MPD EVIDENCE PROPERTY. FINDING FOUR IS CONNECTED TO CROSS DEPARTMENTAL . AND FINDING SEVEN IS CONNECTED TO TECHNOLOGY. AND THEN FINDING SIX AND NINE ARE BOTH LINKED TO POLICY AND PROCEDURE . LASTLY, 2024MPD FLEET MANAGEMENT AUDIT FINDING TWO, FIVE, AND SIX ARE CONNECTED TO POLICY AND 105 01:10:02.223 --> 01:10:49.806 PROCEDURES. FINDING ONE IS CONNECTED TO BUDGET . FINDING THREE AND 10 ARE CONNECTED TO TECHNOLOGY. AND, LASTLY, FINDING EIGHT IS LINKED TO CROSS-DEPARTMENTAL. MOVING FORWARD, WE ARE LEVERAGING TECHNOLOGY TO CONSTRUCT A FINDINGS TRACKER TO PROVIDE PROJECT MANAGEMENT FOR OPEN AUDIT FINDINGS AND RECOMMENDATIONS. THE TRACKER WILL SEND NOTIFICATIONS AND REMINDERS TO THE THE AUDIT TEAM FOR PROJECTED DUE DATES . CAPABILITIES WILL INCLUDE: AUTOMATION, COLLECT OFFICE 106 01:10:49.806 --> 01:11:34.887 METRICS, AND STREAMLINE COMMUNICATION . OUR OFFICE IS WORKING DILIGENTLY WITH I.T. TO DEVELOP AND CONSTRUCT EFFECTIVE AUDIT FINDINGS TRACKER PROGRAM . THANK YOU FOR THE OPPORTUNITY TO PROVIDE THIS INFORMATION. AND WE ARE HERE TO ADDRESS ANY QUESTIONS FROM THE AUDIT COMMITTEE. ≫ ANY QUESTIONS FROM MEMBERS? MEMBER HOSBEIN. ≫ THANK YOU, CHAIR PAYNE. THANK YOU, TEAM. I REALLY APPRECIATE THIS IS GOING TO BE ENHANCING CAPABILITIES OF FOLLOW UP AND PROJECT MANAGEMENT. UMM, I STILL, I GUESS, EVEN WHEN THIS GOES 107 01:11:34.887 --> 01:12:21.093 LIVE. A COUPLE OF QUESTIONS. SO, IN TERMS OF THESE BUCKETS ON THE FOUR COMPLEX REMEDIATION FACTORS. FOR THE MOST PART, IT SEEMS THAT IF I'M THINKING ABOUT SOME OF THESE OVERDUE ITEMS. THESE FOUR BUCKETS WERE KNOWN AT THE TIME AND THERE WAS A DUE DATE STILL SET CONSIDERING THAT. AND THEY'RE STILL OVERDUE. MOVING FORWARD, IS THERE GOING TO BE AN ADDITIONAL CONSIDERATION FOR EXTENDED TIMELINES? OR HOW WILL WE CONTINUE THAT EVEN WITH THESE COMPLEX FACTORS KNOWN AT THE TIME OF THE CLOSED AUDIT, THE DUE DATES OF THOSE FINDINGS ARE STILL MANAGEABLE. AND THAT 108 01:12:21.093 --> 01:13:01.968 LISTING THE OVERDUE ITEMS. ≫ YES. YEAH. CHAIR PAYNE AND VICE CHAIR SINGLETON, I'D LIKE TO ADDRESS ALL QUESTIONS. THANK YOU VERY MUCH FOR THAT QUESTION. AND WITH THAT BEING SAID, I WOULD LIKE TO TURN IT OVER TO DIRECTOR SIDDHARTHA POUDYAL WHO CAN PROVIDE MORE INFORMATION ON THE OVERSIGHT PROCESS AND DUE DATES MOVING FORWARD. THANK YOU YOU. ≫ THROUGH THE CHAIR, COMMITTEE MEMBER HOSBEIN. IN THE NEXT SLIDES WE HAVE THE OPEN FINDINGS IN THE TABLE FORMAT, AS WELL . WHAT WE STARTED DOING IS PREVIOUSLY FOR ANY OVERDUE, WE DIDN'T HAVE DATES. 109 01:13:05.161 --> 01:13:41.618 NOW AS THE DATES BECOME AVAILABLE, WE HAVE STARTED PUTTING SOME OF THOSE DATES AS WELL AS NEW FUTURE DATE DATES BY WHEN THE MANAGEMENT IS PLANNING TO REMEDIATE SOME OF THE ISSUES. s THE DATES BECOME AVAILABLE TO US, WE'LL START PUTTING THE DATES IN THE SLIDES, AS WELL. WE ALREADY STARTED DOING THAT FOR A FEW FINDINGS. BUT FOR SOME EVEN THE MANAGEMENT DOESN'T KNOW WHEN IT'S -- LIKE, FROM BUDGETARY STANDPOINT. POLICY AND PROCEDURES THEY'RE STILL HAVING DISCUSSIONS WITH THE BARGAINING UNIT. SOMETIMES THOSE TAKE TIME. SO THEY MIGHT NOT HAVE AN ACCURATE DATE 110 01:13:42.916 --> 01:14:23.823 BY WHEN SOME OF THESE WILL BE REMEDIATED . BUT AS THOSE DATES BECOME AVAILABLE, WE'RE PLANNING TO PUT THE DATES IN HERE, AS WELL . ≫ OKAY. THANK YOU FOR THAT. AND I GUESS ANOTHER FOLLOW UP QUESTION IS, IS THEN THE AUDIT TEAM ASSESSING THAT'S ACCEPTABLE, LIKE, SO IF THEY'RE GETTING A NOTIFICATION THEY'RE GETTING CLOSE. IS THERE A REVIEW THAT RESPONSE IS BEING RECEIVED BACK TO YOUR TEAM THAT IT'S NOT JUST A NOTIFICATION SITTING IN AN IN-BOX SOMEWHERE. AND IS THERE A VALIDATION THAT IS A KIND OF TRUE AND ACCURATE REPRESENTATION OF WHY A FINDING IS OVERDUE. ≫ AH, YES. SO IN ADDITION TO THESE -- SO THIS IS JUST A 111 01:14:23.823 --> 01:15:02.234 TOOL, RIGHT. WE'RE PLANNING TO MEET WITH THEM. AND TALK ABOUT SPECIFICALLY RELATED TO SO. DATES, AS WELL. SO WE'LL BE -- IT'LL BE MULTIPRONG ED APPROACH. ≫ THANK YOU FOR THAT. AND I'M -- MY QUESTIONS ARE DIRECTED -- BECAUSE YOUR TEAM DOES AN AMAZING JOB BUT SHOULDN'T HAVE TO HAVE OWNERSHIP OVER THE MANAGEMENT RESPONSES. AND I WANT TO CONTINUE MOVING THAT OWNERSHIP. BECAUSE THERE ARE SOME GROUPS, LIKE WE'VE SEEN TODAY. THEY TAKE RECOMMENDATIONS AND MOVE FORWARD EVEN WITH ALL FOUR OF THE COMPLEX NATURE. AND THEN THERE ARE GROUPS THAT DON'T. AND I DON'T WANT THIS TO BE A TOOL OR AN EXCUSE THAT, OH, WE HAVE A 112 01:15:02.234 --> 01:15:46.038 POLICY AND PROCEDURE ISSUE. TO BE FAIR, EVERYBODY DOES. THAT'S IN EVERY SINGLE AUDIT. I WANT IT NOT MORE WORK ON YOUR TEAM AND NOT HAVE ADDITIONAL -- I HATE TO USE THE WORD EXCUSES. BUT THERE SHOULD BE A HARD DATE IT HAS TO BE DONE OR PIVOT TO A NEW SOLUTION. SO I LOVE THE TRANSPARENCY OF THIS TRACKER AND THANK YOU SO MUCH FOR THE OVERVIEW. I DON'T WANT IT TO BE THE OUTCOME WHERE IT'S JUST A WAY TO KIND OF MOVE A DATE AGAIN AND AGAIN AND AGAIN. SO, AND I WONDER IF THERE'S MAYBE -- MAYBE THIS IS ANOTHER CONSIDERATION OF IF A DATE HAS BEEN MOVED X AMOUNT OF TIMES. IT NEEDS TO COME TO COMMITTEE FOR CONSIDERATION OR SOME OTHER ESCALATION PROCESS. ≫ YES. AND WE'RE PLANNING TO 113 01:15:46.038 --> 01:16:27.055 MAYBE INVITE MANAGEMENT, AS WELL, SO THEY CAN PROVIDE SOME OF THOSE ANSWERS, AS WELL. AND EVEN FOR SOME OF THE ISSUES. SOME OF THESE FACTORS ARE NOT ONE-TO-ONE. SO, AGAIN, MULTIPLE FACTORSES. WHEN WE TALK ABOUT POLICY AND PROCEDURES. SO THE POLICIES AND PROCEDURES HAS TO BE MULTIPLE DEPARTMENTS, AS WELL. SO THAT'S WHEN WE HAVE COMPLICATIONS, AS WELL. ≫ ABSOLUTELY. THANK YOU SO MUCH FOR THOSE RESPONSES. ≫ MEMBER CHUGHTAI. ≫ THANK YOU. THANK YOU, MR. CHAIR. AND THANK YOU FOR THIS PRESENTATION . I THINK CONTINUING OFF MEMBER HOSE BYNE'S HOSBEINS QUESTIONS, I THINK 114 01:16:27.055 --> 01:16:59.649 WHERE WE STARTED , UMM, WITH SEVERAL LINES OF QUESTIONS THAT ULTIMATELY RESULTED IN THIS PRESENTATION TO BETTER UNDERSTAND. WHAT IS YOUR SYSTEM OF TRACKING FINDINGS. WHAT IS THE WAY THAT THE DEPARTMENT APPROACHES ES OVERDUE DEADLINES THAT COME AND GO, AND THEN YOUR YOU'RE KIND OF LEFT TO ANSWER FOR THINGS YOU DO NOT HAVE THE RESPONSIBILITY, THE AUTHORITY, OR, UMM, FRANKLY IT'S NOT YOUR PROBLEM. YOU DIDN'T CREATE IT. YOU JUST IDENTIFIED IT. 115 01:17:02.843 --> 01:17:40.664 UMM, I THINK THE PLACE WHERE I FEEL A LITTLE BIT STUCK HERE IS, UMM, HOW YOU JUST, LIKE, THE DISCERNMENT PROCESS BETWEEN WHEN A -- WHEN AN ACTION OR A MANAGEMENT CORRECTION PLAN -- IS THAT WHAT THEY'RE CALLED? . ≫ ≫: YEP? ≫ YEP. ≫ WHEN THE DP THE IS DEPARTMENT IS TELLING YOU, YOU KNOW, THE REASON WE CAN'T IMPLEMENT THIS IS BUDGETARY. HOW DO YOU DISCERN WHETHER IT'S TRUE OR NOT. OR WHETHER IT'S THE REAL ROADBLOCK IS A WILL PROBLEM RATHER THAN A MONEY PROBLEM . AM I MAKING SENSE? ≫ YES. 116 01:17:42.867 --> 01:18:21.686 SO NORMALLY WHENEVER -- I MEAN, WE HAVE TO RELY ON THEM , AS WELL. BASED ON, YOU KNOW, IF HAD SOME BUDGETARY ISSUE, WE DO LET THEM KNOW THAT, YOU KNOW, THERE'S A PROCESS. THERE'S A FORM THAT COULD BE FILL ED . SO WE DO LET THEM KNOW ABOUT IF THERE'S ANY BUDGETARY NEEDS THAT NEEDS TO BE ADDRESSED BASED ON ANY AUDIT FINDINGS. WE DO TELL MANAGEMENT THEY CAN ASK FOR ADDITIONAL BUDGET, AS WELL. SO WE DO TALK TO THEM REGARDING WHAT ARE SOME OF THE OPTIONS THEY CAN PURSUE FROM BUDGETARY STANDPOINT 117 01:18:22.693 --> 01:19:02.799 . AND ASK THEM TO PURSUE THOSE THINGS, AS WELL. ≫ THAT'S VERY HELPFUL. AND I APPRECIATE THE APPROACH OF THE DEPARTMENT IS ALWAYS TO SHOW UP AS HERE IS HOW WE CAN HELP YOU DELIVER THE BEST TYPE OF SERVICE FOR RESIDENTS. AND HOW WE CAN HELP YOU ADDRESS SOME OF THE ISSUES YOU MAY ALREADY BE STRUGGLING WITH. YOU KNOW YOU'RE STRUGGLING WITH BUT AREN'T SURE HOW TO PRIORITIZE OR HOW TO ADDRESS THEM. I THINK WHERE -- MAYBE I'LL TRY TO BE A LITTLE BIT MORE DIRECT HERE. I THINK IT'S -- I THINK THE HONEST TRUTH ABOUT LOCAL 118 01:19:02.799 --> 01:19:41.689 GOVERNMENT IS, YOU KNOW, REGARDLESS OF THE TIME PERIOD IN WHICH IT EXISTS . IT'S ALWAYS A POLITICIZED ENVIRONMENT. THAT'S THE UNDERLYING TRUTH. AT LEAST THAT'S MY PERSPECTIVE. AND I THINK WHAT I'M TRYING TO GET AT IS HOW ARE YOU DISCERNING WHEN YOU'RE GETTING A POLITICAL ANSWER OF "I DON'T WANT TO BUT, REALLY , I'M GOING SAY IT'S A BUDGETARY PROBLEM. I'M GOING TO SAY IT'S AN IMPLEMENTATION PROBLEM. " VERSUS WHEN IT IS ACTUALLY THAT. I THINK YOU GUYS HAVE A LEVEL OF SKILL THERE THAT, LIKE, VERY FEW OTHERS DO WITHIN THE 119 01:19:41.689 --> 01:20:23.999 ENTERPRISE . AND I WOULD TRUST WHEN AUDIT INTERNAL AUDIT CAME TO US AND TOLD US THIS ACTUALLY IS A BUDGETARY PROBLEM. THIS ACTUALLY IS A POLICY PROBLEM THAT WILL TAKE TIME TO ADDRESS. VERSUS WHEN I FEEL LIKE WHAT'S ACTUALLY HAPPENING IS THE CHANGE IS HARD. AND, LIKE, PEOPLE DON'T WANT TO DO IT. AND THERE'S A MILLION REASONS TO ALWAYS SAY NO TO CHANGE . AND SO YOU'RE GETTING, YOU KNOW LIKE, POLITICAL STONE WALLING, ESSENTIALLY. HOW ARE YOU DISCERNING THAT ? ≫ I'M SO SORRY -- [ LAUGHTER ] 120 01:20:23.999 --> 01:21:01.500 ≫ CHAIR PAYNE, COUNCIL MEMBER CHUGHTAI -- COMMITTEE MEMBER CHUGHTAI. THAT'S A GOOD QUESTION. AND WE TAKE THEM VERY SERIOUSLY. AND, FRANKLY, THE REASON I CAME UP HERE IS BECAUSE I OFTEN SAY THAT 75% OF MY JOB IS FILTERING POLITICAL INFLUENCE FROM THE OFFICE TO ENSURE THAT WE CAN REMAIN OBJECTIVE. WE CAN REMAIN INDEPENDENT. AS A PART OF THAT, WE HAVE REGULAR CONVERSATIONS WITH THE AUDITEES AFTER THE AUDITS, AS WE'VE HEARD. IF YOU REMEMBER LAST YEAR, I WAS NOT SHY TO CALL OUT CERTAIN AUDITEES THAT DID NOT COME IN FRONT OF THE COMMITTEE WHEN WE 121 01:21:01.500 --> 01:21:38.636 ASKED THEM TO. THAT'S HOW WE MANAGE THAT. SO DIRECTOR PIED MENTIONED THIS. AS A PART OF THE NEW TRACKING PROCESS, I LOVE THE IDEA OF HAVING IT, HEY, IF THEY'VE ASKED FOR AN EXTENSION TWO OR THREE TIMES. YOU KNOW, MAYBE WE JUST SAY IT'S THE THIRD TIME. THEY MUST COME TO THE AUDIT COMMITTEE AND SPEAK. WE ALSO, YOU KNOW, LOOK FOR THOSE THINGS . WE'RE VERY MINDFUL TO THE BUDGET PROCESS. WE AMONG OR IT A LOT OF POLITICAL ACTIVITY THAT 0 UR CANSEN WITH THE CITY. -- OCCURS WITHIN THE CITY SO WE'RE ABLE TO BE RESPONSIVE WHEN THE TYPES OF SITUATION ARISE. SO I 122 01:21:38.636 --> 01:22:19.917 KNOW IT'S NOT -- IT'S NOT THE BEST ANSWER, BUT WHEN I SAY WE'RE LOOKING FOR IT AND WE WILL BRING IT TO YOU. UMM, IF THERE IS MORE DETAIL AND THERE ARE SPECIFIC FINDINGS THAT WE CAN PROVIDE INFORMATION ON, WE CAN DO THAT. WE DO INTEND FOR THE TRACKER TO GIVE YOU A VIEW INTO IT, AS WELL . TO THE WAY WE'RE BUILDING THAT, YOU'LL BE ABLE TO SEE AS THE AUDITEE ENTERS RESPONSES OR AS WE ENTER NOTES . YOU'LL BE ABLE TO HAVE AN ACCESS OF THAT, AS WELL. YOU'LL BE ABLE TO LEAD TO MORE SPECIFIC 123 01:22:19.917 --> 01:23:00.917 QUESTIONS AS WE COME TO COMMITTEE . BUT I GUESS OTHER THAN SAYING I WILL NEVER BE SHY TO BRING UP THOSE ISSUES WHEN THEY ARISE BECAUSE WE NEED TO MANAGE THAT FOR OUR OWN INDEPENDENCE AND OBJECTIVITY. WE'LL ABSOLUTELY BRING THEM TO YOUR ATTENTION. ≫ I APPRECIATE THAT. THANK YOU. ≫ THANK YOU, MR. CHAIR. ≫ UMM, I HAVE A QUESTION THAT KIND OF BUILDS ON THAT . MAYBE DON'T GET TOO COMFORTABLE . THERE IS A QUESTION OF DISCERNMENT. RIGHT. LIKE, UMM, ARE WE EXPERIENCING DELAYS BECAUSE OF REAL AND LEGITIMATE LOGISTICAL 124 01:23:00.917 --> 01:23:41.360 CHALLENGES OR BECAUSE OF POLITICAL OPPOSITION TO MAKING THOSE CHANGES. ONE OF THE THINGS I FEEL, YOU KNOW, I'M ON THE NEXT SLIDE FROM THIS. AND IT DOES, AT LEAST IN THE CURRENT ITERATION, JUST SAY IT'S OVERDUE. WE DON'T KNOW IF IT'S OVERDUE BY A DAY, A WEEK, A MONTH , A DECADE. I THINK WE NEED TO KNOW MORE THAN HOW LONG IT'S BEEN OVERDUE BUT CONTEXT. AND ONE OF THE THINGS THAT MAYBE CAN HELP US UNPACK SOME OF THAT DISCERNMENT IS, UMM, OWNERSHIP. DOES THE AUDITEE HAVE THE OWNERSHIP OF REMEDIATION, OR RECTIFYING THE 125 01:23:42.562 --> 01:24:20.243 ISSUE THAT'S BEING RECOMMENDED THEY NEED TO CHANGE. OR, MAYBE BUDGET IS NOT A GREAT EXAMPLE. BUT, UMM, IN THIS OPTIMIZATION STUDY, MBC. IF THE RECOMMENDATION IS TO HAVE A DIFFERENT GOVERNANCE MODEL FOR MBC. IT'S NOT WITHIN THE OWNERSHIP OF MBC TO CHANGE THAT GOVERNANCE MODEL. THAT'S A STATE LEGISLATURE DEPENDENCY. I THINK WE NEED TO HAVE NOT JUST AN UNDERSTANDING OF HOW LONG SOMETHING HAS BEEN OVERDUE, BUT I THINK WHAT'S THE DEPENDENCY? IS THE DEPENDENCY WITHIN THE AUDITEE'S PURVIEW OR OUTSIDE OF THE AUDITEE'S PURVIEW? RIGHT. EVEN ON A 126 01:24:20.243 --> 01:24:57.317 BUDGET THING, IT'S NOT WITHIN THEIR PURVIEW TO CHANGE THEIR BUDGET. THEY COULD SUBMIT A RECOMMENDATION TO THE MAYOR TO ASK. THEY COULD SUBMIT A RECOMMENDATION TO THE COUNCIL TO ASK. AND MAYBE WE, AS AUDIT, SHOULD BE COMPILING A REPORT THAT COULD GO TO THE CITY COUNCIL SO THAT ANY OF THESE ITEMS THAT HAVE BEEN FLAGGED AS A BUDGETARY DEPENDENCY, AT LEAST CITY COUNCIL COULD WEIGH THAT WHEN IT COMES TO THE FINAL ADOPTION OF THE BUDGET . SO I'M LOOKING TO THINGS LIKE THAT. AND I'M ALSO LOOKING TO MAYBE MORE STANDARDIZATION AROUND 127 01:24:57.317 --> 01:25:36.571 CONSEQUENCES. RIGHT. SO I THINK YOU SHARED A GREAT EXAMPLE OF BRINGING AUDITEES IN FRONT OF THE BODY. BUT, YOU KNOW, IS THERE A STANDARD PROCEDURE FOR THAT? IS IT A THREE- DEADLINES MISSED AND YOU HAVE TO COME AND SPEAK TO US AND SPEAK TO THOSE DEPENDENCIES THAT ARE THE CAUSAL FACTORS FOR YOUR DELAYS ? OR, YOU KNOW, IS THREE TOO MANY. WE ONLY MEET EVERY OTHER MONTH. THREE IS GETTING THROUGH ALMOST A YEAR OF TIME OF DELAYS . SO, I'M WONDERING IF YOU HAVE ANY, LIKE , THOUGHTS OR REFLECTIONS ON SOME OF THAT COMMENTARY. ≫ YES, CHAIR PAYNE. I DO. AND I THINK THAT BUILDING 128 01:25:40.073 --> 01:26:20.603 THIS TRACKING MECHANISM WILL -- AGAIN, IT'S A TOOL THAT IS HELPING ENHANCE A PROCESS THAT'S ALREADY OCCURRING. BUT DOING THAT WILL ALLOW YOU MORE INSIGHT THAN EVERY TWO MONTHS. IT'LL ALSO ALLOW FOR A BIT MORE DETAIL. INSTEAD OF AT THE MEETINGS WE'RE SAYING THERE'S 19 AND THEY'RE OVERDUE. YOU'LL HAVE A LITTLE BIT MORE DETAIL AS TO WHY THEY'RE OVERDUE OVERDUE. I'M GOING TO BEAT THE SAME DRUM. THAT IS WITH AN ENTERPRISE RISK MANAGEMENT FUNCTION AT THE EXECUTIVE OR AT THE ADMINISTRATION. 129 01:26:23.594 --> 01:27:03.267 THESE ARE THE TYPES OF THINGS THEY WOULD BE RESPONSIBLE FOR MANAGING. THESE ARE THE TYPES OF THINGS THEY WOULD BE RESPONSIBLE RATHER THAN AUDIT CONTINUING TO CARRY THAT. THEY WOULD ENSURE THAT THE ADMINISTRATION BRINGS FORWARD ITEMS THAT HAVE BUDGET IMPLICATIONS. THEY WOULD BE SURE TO COMMUNICATE TO US, WE ARE NOT GOING TO SET A DUE DATE. BECAUSE THEY SET THEIR OWN TEU DATES. RIGHT. THAT'S ANOTHER MAYBE FRUSTRATION HERE. IS THEY SET THEIR OWN DUE DATES. SO IT'S MENTIONED. THEY KNOW. THEY KNOW WHAT CATEGORY THEY FALL IN RIGHT AWAY . AND SO IF 130 01:27:06.511 --> 01:27:44.842 THE REALITY IS, THAT THEY KNOW THIS IS GOING TO BE A BUDGETARY PROBLEM, NAY THEY NEED TO BE REALISTIC WITH THE DUE DATES. THE OTHER PIECE, AND THIS IS SOMETHING THAT WE DON'T REALLY SHARE BROADLY. BUT IT'S THE TRUTH OF THE AUDIT. AND THAT IS THERE ARE RISKS THAT THE ADMINISTRATION HAS THE RIGHT TO ACCEPT. RIGHT. FOR EXAMPLE, THERE ARE RISKS THAT WHEN -- LET'S SAY A CITY EMPLOYEE IS DRIVING A CITY VEHICLE. THEY MAY GET INTO A VEHICLE ACCIDENT. WE'RE NOT GOING TO TELL THEM THAT WE'RE GOING TO STOP DRIVING VEHICLES . THAT'S A RISK THAT WE'RE WILLING TO 131 01:27:44.842 --> 01:28:26.220 ACCEPT. RIGHT. AND WE PUT MITIGATING CONTROLS INTO PLACE TO MINIMIZE THOSE OCCURRENCES. AGAIN, I THINK SOMETIMES THERE ARE RISKS THAT MANAGEMENT THINKS OR RECOMMENDATIONS OR FINDINGS MANAGEMENT THINKS, IS THIS A GREAT IDEA? AND THEN THEY REALIZE THE COST, THE TIME, THE IMPLICATIONS ARE MAYBE GREATER THAN THEY FIRST THOUGHT. AND I THINK SOMETIMES THE FEEDBACK WE RECEIVE IS, WE'RE STILL WORKING ON IT. THERE'S NOT MONEY. SO I THINK THERE'S NO -- AT LEAST WITH THESE THAT WE'VE SEEN, THERE'S NO ILL INTENT. I THINK SOME OF THEM, AT A CERTAIN POINT, WITH WITH 132 01:28:26.220 --> 01:29:02.164 GOOD LEADERSHIP FROM A RISK MANAGEMENT EXPERT, WOULD SAY, HEY , YOU NEED TO GO BACK INTO AUDIT. AND SAY THAT THIS IS SOMETHING WE'RE WELL AWARE OF. FOR THE NEXT TWO YEARS, WE'RE ACCEPTING THE RISK. AT THE NEXT AUDIT, WE WELCOME THEM TO REVIEW IT AGAIN. WE'RE VERY MINDFUL OF THAT, TOO . IF SOMEBODY SAYS WE'RE ACCEPTING THE RISK. IT'S NOT A GOOD TRACKING NUMBER OR MECHANISM THAT YOU WANT. SO YOU WANT THAT RATIO TO BE LOW OF THE NUMBER OF RISKS YOU'RE ACCEPTING. BECAUSE WE WOULDN'T POINT THEM OUT, IF WE DIDN'T THINK THEY WERE 133 01:29:02.164 --> 01:29:47.537 IMPORTANT. SO I KNOW I ADDED ADDITIONAL COMMENTARY AND ADDITIONAL THOUGHTS. AS WE'RE BUILDING OUT THE MECHANISM, I LIKE THE IDEA LET'S CALL IT TWO TO START. AND SEE WHAT IT LOOKS LIKE, IF THERE IS A DUE DATE. AND ONE EXTENSION, EFFECTIVELY, ONCE THEY HIT THAT SECOND REQUEST FOR EXTENSION. THEY WOULD COME IN. WE'VE ALSO TALKED INTERNALLY, QUITE A BIT, ABOUT HAVING ANY AUDITEE THAT HAS OPEN FINDINGS COME IN ANNUALLY. WE'VE DONE THAT WITH MPD ON A FEW AUDITS. WE'VE DONE THAT WITH A COUPLE OF THE OTHERS. SO, IN OUR MIND, WE WILL, TYPICALLY, ASK THEM TO COME IN ANNUALLY 134 01:29:48.730 --> 01:30:24.875 . BUT SOMETIMES IT'S TOO LONG. WE ONLY MEET EVERY OTHER MONTH. AND SOMETIMES IT'S JUST, AS COMMITTEE MEMBER CHUGHTAI SAID, SOMETIMES IT'S JUST A WILL PROBLEM AND JUST WITH A LITTLE BIT OF EXTRA SUPPORT MAYBE WE CAN GET SOME PROGRESS. ≫ ONE THING THAT COMES TO MIND, AS I THINK ABOUT CLOSING THE FEEDBACK LOOP OF CONTINUOUS IMPROVEMENT IS HOW WE CAN CONNECT THIS STATUS TO THE APPROPRIATE DECISION MAKING AUTHORITY. WHETHER IT'S THE ADMINISTRATION OR COUNCIL. AND 135 01:30:24.875 --> 01:31:05.510 ONE OF THE THINGS THAT COMES TO MIND IS THAT WE'RE IN THE PROCESS OF ONCE EVERY FOUR YEARS, CITY COUNCIL HAS A SIGNIFICANT CHECK POINT FOR OVERSIGHT. I THINK IT WOULD BE AN IMPORTANT INPUT INTO THAT DECISION MAKING PROCESS TO AT LEAST HAVE AN UNDERSTANDING OF WHICH AUDITEES HAVE OPEN ISSUES THAT ARE UNRESOLVED. ESPECIALLY OVERDUE ONES. I THINK WE ALL -- I MEAN, IT WAS NOTABLE THAT THE GRAPH THAT HAD THE MOST OUTSTANDING ISSUES WERE FROM THE, YOU KNOW, THE MOST RECENT THE AUDIT, THE HIGHER THE OUTSTANDING ISSUES, WHICH MAKES SENSE. RIGHT. WHEN YOU START GETTING INTO FIVE, SIX, SEVEN YEARS OF 136 01:31:05.510 --> 01:31:44.042 OUTSTANDING ISSUES BACKLOG, THAT, TO ME, IS A REAL CONCERN. AND THERE NEEDS TO BE SOME SORT OF ACCOUNTABILITY TO THAT. AND I THINK THIS INSTITUTION REALLY IS CHALLENGED WHEN IT COMES TO ACCOUNTABILITY. AND IT'S CHALLENGED TO COME WITH CONSEQUENCES . I DON'T KNOW IF THERE'S A FORMAL MOTION TO MAKE . I THINK IT WOULD BE BENEFICIAL FOR THIS BODY TO BE ABLE TO SHARE WITH THE APPROPRIATE DECISION-MAKING AUTHORITIES, COUNCIL AND MAYOR , YOU KNOW, WHAT IS THE OVERSTANDING OVERDUE ISSUES PER DEPARTMENT. I THINK THAT COULD BE AN IMPORTANT PIECE OF FEEDBACK FOR BOTH TO CONSIDER. ≫ CHAIR PAYNE, IF YOU DON'T 137 01:31:44.042 --> 01:32:27.792 MIND, I THINK THAT'S A GREAT IDEA, IF YOU DON'T MIND. IT'S SOMETHING I WOULD SAY IS CERTAINLY WITHIN THE AUDIT COMMITTEE'S PURVIEW TO DIRECT THE OFFICE OF CITY AUDITOR TO DO. AND THAT IS TO PROVIDE YOU WITH A REPORT ON OPEN ISSUES. THAT'S CERTAINLY WE CAN DO BY THE JUNE AUDIT COMMITTEE MEETING. WE CAN GET INTO A BIT MORE DETAILS . WE INTENDED TO DO THAT ONCE OUR TRACKING MECHANISM WAS ROLLED OUT, BUT I THINK BECAUSE OF THE TIMING OF BUDGETARY CONSIDERATIONS FOR 2027, IT MAKES SENSE FOR YOU TO HAVE THEM SOONER THAN THAT . IF JUNE IS AGREEABLE AT OUR AUDIT COMMITTEE MEETING, I COULD PROVIDE YOU THAT. AND, FRANKLY, IF WE HAVE A DRAFT 138 01:32:27.792 --> 01:33:07.195 BEFORE THEN, I CAN TALK THROUGH A DRAFT WITH YOU, TOO. ≫ YEAH. DO I NEED TO MAKE A FORMAL MOTION, MR. CLERK? ≫ I MEAN, WE'LL DO IT ANYWAY BUT ... ≫ CAN I'M GOING MOVE THAT THIS COMMITTEE DIRECTS THE CITY AUDITOR TO COMPILE A REPORT OF OUTSTANDING ISSUE S BY DEPARTMENT, AND WITH ANY NOTE OF CONTEXT, WHERE APPROPRIATE. IS THERE A SECOND TO THAT MOTION? ≫ SECOND. ≫ AH, ALL THOSE IN FAVOR SAY AYE. OPPOSED SAY NAY. OKAY. THAT CARRIES. ≫ VERY GOOD. CHAIR PAYNE, IF 139 01:33:07.195 --> 01:33:49.977 WE CAN GET THROUGH THE LAST COUPLE OF UPDATES. ≫ MEMBER WILLIAMS. ≫ BEFORE WE MOVE ON, I AGREE WITH ALL THAT WAS SAID. I JUST WANTED TO -- I THINK WE'VE TALKED ABOUT IT FROM THE -- FROM KIND OF THE POLICY SIDE. AS ONE OF THE FOUR PEOPLE WHO REPRESENT THE CITIZENS OF MINNEAPOLIS. THE ONE THING I WANT TO THROW IN HERE. IT'S THE COMBINATION OF FINDING RATING AND THEN DATE. IS THE CONCERN I HAVE HAD FROM A CITIZEN PERSPECTIVE . I THINK MY FIRST QUESTION, WHEN I CAME UP TO THE COMMITTEE THREE YEARS AGO, WAS MANY YOU WERE GUYS WEREN'T THERE. WHY ARE THERE SO MANY OVERDUE ITEMS? WHY IS THE FINDING RATING WHAT THEY ARE. ≫ YEAH. SO MY CONCERN, AND I 140 01:33:49.977 --> 01:34:28.520 DON'T EXPECT YOU TO KIND OF ANSWER THIS NOW. AS YOU THINK ABOUT WHATEVER YOU'RE GOING TO CREATE, IS THE OPTICS WE HAVE SOMETHING THAT MAY SAY 2019 /2020, WE'VE IDENTIFIED IT AS HIGH. WE'VE HEARD IT AS AN AUDIT COMMITTEE. WE'VE ACCEPTED THE FACT IT'S BEEN THERE FOR SIX YEARS. AND THEN THE POTENTIAL THAT SOMETHING HAPPEN S RELATED TO THAT ITEM. THAT'S MY BIGGEST CONCERN. SO, I GUESS WHILE WE THINK ABOUT KIND OF AN UPDATE, ALSO, MAYBE UNDERSTANDING THE FINDINGS RATINGS. AND IF WE -- OR YOUR GROUP HAS DECIDED TO ADJUST THAT AUDIT RATING, I'M SORRY THAT FINDING RATING. I THINK THAT'S IMPORTANT, AS WELL. I'M JUST CONCERNED THAT WE HAD 141 01:34:31.621 --> 01:35:12.711 THIS MUCH CONVERSATION AS A COMMITTEE, BUT IF I'M A CITIZEN, I PICK UP THIS DOCUMENT JUST TO SEE WHAT'S GOING ON. AND I RECOGNIZE WE HAVE ACCEPTED SOMETHING AS HIGH FROM 2019. AND THEN THAT POTENTIALLY IS A PROBLEM. I WANT TO MAKE SURE IT'S NOT MISSED ON TOP OF EVERYTHING ELSE THAT HAS BEEN TALKED ABOUT . ≫ CHAIR PAYNE, MEMBER WILLIAMS. THAT'S A GOOD POINT. AND WE WILL DO THAT, AS A PART OF THIS REPORT OUT TO YOU . WE HAVE DISCUSSED HOW WE ARE GOING TO EVALUATE FINDINGS AND THEN THEIR LEVEL WITH AUDITS GOING FORWARD. A HIGH RISK MEANS THERE IS A HIGH CHANCE OF DEATH. A HEIGHTENED 142 01:35:12.711 --> 01:35:55.405 CHANCE OF SIGNIFICANT FINANCIAL FRAUDULENT LOSS. I MEAN, THESE ARE FAR AND FEW BETWEEN THAT ARE EVALUATED AT HIGH. AND SO LOOKING BACK, FIVE, FOUR, FIVE, SIX YEARS AGO, WE'LL EVALUATE THOSE BASED ON OUR CURRENT DESIRE TO BETTER COMMUNICATE RISK . WE'LL KIND OF INCLUDE WHAT IT CURRENTLY IS COMMUNE KATE -- COMMUNICATED AT AND WHAT THE ADJUSTMENT IS. BUT THEN KNOW, ALSO, AS A PART OF OUR FULL-SCALE REVIEW, OUR FULL-SCALE REWRITE OF OUR OWN AUDIT PROGRAM, OUR OWN AUDIT PROCEDURES, THAT'S SOMETHING WE'RE CHANGING, AS WELL . IS HOW WE'RE COMMUNICATING THOSE RISKS. 143 01:35:55.405 --> 01:36:36.035 THANK YOU FOR THAT. ≫ MEMBER HOSBEIN. ≫ THANK YOU, CHAIR PAYNE. THANK YOU. I THINK, UMM, KIND OF -- IT'S BEEN SAID BUT I THINK THE METRICS PIECE KEEPS COMING UP AND THE RATING PIECE. SO CONTINUING ON THAT OF, I THINK THE TRACK ER WILL BE A GREAT WAY TO SAY, "HEY, ARE THERE CERTAIN AVENUES PEOPLE, DEPARTMENTS, THAT ARE CONSISTENTLY COMING UP AS BARRIERS TO A SUCCESSFUL RESOLUTION" SO I THINK EXCITING FOR THAT MOVING FORWARD. UMM, AND ON THAT KIND OF HIGH-MEDIUM HIGH-MEDIUM-LOW OWNERSHIP OF THE RISK, I WANT TO SAY THAT'S 144 01:36:36.035 --> 01:37:10.346 NOT NECESSARILY THE COMMITTEE OR THE AUDIT DEPARTMENT'S RESPONSIBILITY TO SAY THAT WE'RE OKAY WITH THE RISK. I THINK THERE SHOULD BE SOME IDENTIFICATION OF WHOSE THE ONE SAYING WE'RE OF COURSE WITH THE RISK . AND, UMM, I THINK ANOTHER PART KIND OF STANDARDIZATION WHEN TEAMS NEED TO COME IN FOR THE SECOND, OR WHATEVER. IT MIGHT NEED TO BE A THREE-QUESTION. JUST ON-THE ON-THE-FLY, WHAT'S CAUSING THE DELAY, OF COURSE. CAN YOU STILL, AS THE OWNER OF THIS ITEM SUCCESSFULLY SEE IT THROUGH TO COMPLETION? OR IS 145 01:37:10.346 --> 01:37:44.765 THERE SOMEONE ELSE THAT NEEDS TO BE OWNING THIS ITEM MOVING FORWARD? AND TO YOUR POINT, WITHOUT THAT HIGHER LEVEL ENTERPRISE RISK MANAGEMENT SYSTEM, OR GOVERNANCE, WHO IS THAT? I MEAN MEAN, I WOULD SAY SOMETIMES I THINK RIGHT NOW IT'S COUNCIL. IT'S GOING TO BE, UMM, MAYBE SOMEONE IN THE FINANCE DEPARTMENT. THERE'S SOMEONE ELSE THAT NEEDS TO ACCEPT THE RISK. AND THAT NEEDS TO JUST BE MORE BLATANTLY STATED IN THE REQUEST FOR ADDITIONAL CONTINUATION. I DON'T WANT SOMEONE PASSING THE BUCK FOR 12 MONTHS BECAUSE THEY DON'T 146 01:37:44.765 --> 01:38:20.166 -- THEY KNOW THEY DON'T HAVE THE POWER TO DO ANYTHING ABOUT IT. SO THAT'S BACK TO THE OWNERSHIP. IT'S NOT YOUR TEAM OWNING. IT'S NOT NECESSARILY COMMITTEE OWNING. BUT WHO IS OWNING THAT FACT THIS IS A RISK AND HAS BEEN IDENTIFIED AND THERE IS NO TRUE SOLUTION. UMM, SO IT WAS ALMOST FORM THAT NEEDS TO COME IN OF WHO SHOULD BE THE DECIDER. AND IN THE INTERIM, WHO IS ACCEPTING THE RISK. ≫ YEAH. AND, CHAIR PAYNE AND AUDIT COMMITTEE, I AGREE. AND I APPRECIATE YOUR PERSPECTIVE. WE ARE NOT THE OWNERS OF THESE RECOMMENDATIONS AND THESE CORRECTIVE ACTION PLANS. WE DO PUT A LOT OF WORK INTO BOTH TRACKING THEM AND ALSO 147 01:38:23.271 --> 01:38:59.885 THAT AS MEMBER CHUGHTAI SAID, PROVIDE ING THAT ADVISORY SERVICE OF WHO COULD HELP YOU AND HOW CAN WE GET YOU CONNECTED WITH PEOPLE THAT CAN MAKE BUDGETARY DECISIONS. I APPRECIATE THE DIALOGUE. I THINK IT'S GOING TO HELP US IN THE LONG RUN. AND PROBABLY SAVE US TIME, ONCE WE GET THINGS GOING . THANK YOU. I'M NOT GOING TO BELABOR THE UPDATES, SINCE -- AS WE'VE DISCUSSED. THERE'S NOT A LOT OF DETAIL IN THEM. THE OFF-DUTY WORK, THE LAST UPDATE THAT CAME FROM THE AUDIT 148 01:38:59.885 --> 01:39:36.900 COMMITTEE WAS IN -- TO THE AUDIT COMMITTEE WAS IN -PERSON BY MPD. THESE ARE ONES WE'LL ASK THEM TO COME IN AS TIME GOES ON . THE PERSONNEL WORK ISSUE, MOBILE DEVICES , THE CELL PHONES. SO THIS ONE WE'RE CONTINUING TO TALK WITH THE CITY CLERK'S OFFICE. THEY'RE DEVELOPING TRAINING AND WORK IS ANTICIPATED TO BE COMPLETED IN THE NEAR FUTURE. AGAIN, THIS IS ONE OF THOSE WHERE MANY INTERESTED PARTIES CONNECT. SO THE CLERK IS WORKING ON AN OVERALL POLICY. IT AFFECTS THE ADMINISTRATION. THERE'S INPUT FROM OTHERS. 149 01:39:38.097 --> 01:40:11.797 AND SO, ULTIMATELY, WE'RE REPORTING ON -- THEY'RE STILL WORKING ON IT IT'S ACTIVELY BEING WORKED ON. BUT WE STILL DON'T KNOW WHEN THIS WILL BE CLOSED . YEAH. IF YOU WANT. ≫ FOR THIS ONE, THE POLICY WAS ALREADY IMPLEMENTED. BUT THERE WAS SOME PUSHBACK FROM THE BARGAINING UNION. THE LEADERSHIP HAD TO GO BACK AND TRY TO FIGURE OUT HOW WE CAN THEN WORK ON SOME OF THOSE ISSUES. SO, AT ONE POINT, IT WAS ALREADY IMPLEMENTED AND FINALIZED. 150 01:40:13.095 --> 01:40:50.514 SO THEY HAVE TO GO BACK AND ONE PORTION OF THE TRAINING INCLUDES THE FINALIZED POLICY, AS WELL. SO OTHER PORTION OF THE TRAINING HAS BEEN CREATED. BUT BASICALLY THEY'RE WAITING ON THE ONE PORTION RELATED TO POLICY AND PRIDE YOUR YOUR -- PROCEDURES ONCE FINALIZED. AT THAT POINT, THEY'LL BE ABLE TO FINALIZE THE TRAIFNING, AS WELL. IT WAS COMPLETED BUT THEN THEY HAD TO GO BACK TO THE DRAWING BOARD. SO THAT'S WHY IT'S STILL OPEN . REGARDING THIS AUDIT . ≫ NEXT ONE REGARDING THE 2023 REVENUE AND COLLECTIONS PHASE I. AND FOR THE ISSUE NUMBER -FINDING NUMBER FIVE AND SEVEN. 151 01:40:53.714 --> 01:41:31.625 AND I THINK SOME OF THE LANGUAGE IN THE ORIGINAL REPORT WAS REDACTED. I CAN'T GO INTO DETAIL. BUT WE DID TALK TO THE MANAGEMENT REGARDING THESE TWO ISSUES . SO FOR THE NEW DUE DATES HAS BEEN AUGUST 2026 FOR THESE TWO. SO THEY'RE PLANNING TO AT LEAST COMPLETE THESE TWO FINDINGS BY THAT TIME. SO, HOPEFULLY, BY THE AUDIT COMMITTEE MEETING THESE SHOULD BE CLOSED . SO THIS ONE, SO REGARDING THE 2023 SEXUAL ASSAULT EXAMINATION 152 01:41:31.625 --> 01:42:12.937 KIT SPECIAL PROJECT FOLLOW-UP AUDIT. THESE ARE THE NONPUBLIC FINDINGS. AND MY UNDERSTANDING THESE ARE MORE RELATED TO THE BUDGETARY ISSUES , AS WELL. BECAUSE I THINK FROM THIS ONE LAST TIME, UMM , THE MANAGEMENT CAME LAST JUNE. SO WE CAN MAYBE ASK THEM TO PROVIDE A NEW UPDATE REGARDING SOME OF THESE ISSUES, AS WELL. SAME WITH THE 2023MPD PROPERTY AND EVIDENCE AIRTIGHT. THERE WERE TWO NONPUBLIC FINDINGS. AND FOR THIS ONE, THE FINDING 153 01:42:12.937 --> 01:43:04.686 NUMBER 10 CONTINUITY PLANNING WAS RECENTLY CLOSED. AND WE'RE STILL WORKING WITH MANAGEMENT TO CLOSE SOME OF THESE OUT, AS WELL WELL. BECAUSE EVEN -- SO THE LAST -- SINCE THE LAST COMMITTEE VISIT, WORKING WITH THE AFTERACTION REVIEW, AS WELL. SO WE'RE NOT ABLE TO -- UPON THESE ONES. WE'LL MAKE SURE WE DO IT FOR THE NEXT MEETING . FOR THE 2024MPD FLEET MANAGEMENT AUDIT. WE WERE ABLE TO CLOSE FINDING NUMBER SEVEN AND NINE . AND WE'RE STILL WAITING ON SEVERAL OF THESE REMAINING ONES. AND SOME ARE VALIDATION IN PROGRESS . SOME WE RECEIVED A 154 01:43:04.686 --> 01:43:50.449 FEW DOCUMENTS. SO WE'RE STILL -- SO THERE HAS BEEN WORK GOING ON. THERE'S A NEW LEADERSHIP DEPUTY CHIEF REGARDING SOME OF THE UNITS, AS WELL. WE'LL BE WORKING WITH THEM TO MAKE SURE THAT WORK IS BEING WORKED ON, AS WELL . THE NEXT ONE IS THE MPRB REVENUE AND COLLECTION AIRTIGHT. AUDIT. A MAJORITY OF THESE ARE DUE. FOR FINDING NUMBER ONE AND TWO, THERE WERE MULTIPLE MANAGEMENT ACTION PLANS. ONE FOR FINANCE AND ONE FOR I.T. SO FOR THE FINDING NUMBER ONE AND TWO, I.T. PORTION HAS BEEN 155 01:43:50.449 --> 01:44:25.858 COMPLETED. BUT WE CANN'T COMPLETELY CLOSE UNTIL FINANCE COMPLETES THEIR MANAGEMENT ACTION PLAN, AS WELL. AND THOSE ARE DUE BY JUNE 30th, 2026. SO IT'S PARTIALLY COMPLETED . I LIKE TO INVITE CITY ROBERT TIMMERMAN UP . THANK YOU. ≫ ALL RIGHT. CHAIR PAYNE AND COMMITTEE MEMBERS, JUST TWO MORE SLIDES, I THINK . OTHER UPDATES. I LIKE SHARING WITH YOU KIND OF THE PROGRESS THAT OUR OFFICE HAS MADE , ESPECIALLY AS IT'S RELATED TO THE HIRING. BECAUSE YOU HAVE 156 01:44:25.858 --> 01:45:04.778 HELPED WITH OUR INVESTMENTS IN THIS WORK OVER THE LAST YEAR. WE ARE REALLY EXCITED TO SAY THAT INTERVIEWS ARE COMPLETE FOR THESE SPECIAL REVIEW AND ADVISORY SERVICES DIRECTOR . THIS IS THE DIVISION THAT WILL BE CREATED ONCE THE POSITION IS IN PLACE. THAT WILL HANDLE COMMUNITY SAFETY AUDITS , HANDLE THE PROGRAM EVALUATIONS THAT WE'RE CREATING, AND WILL HANDLE THE FRAUD, WASTE, AND ABUSE INVESTIGATIONS. I'M EXCITED TO, AT OUR NEXT MEETING, INTROTEUS THIS PERSON. AS THE TIMING WORKS OUT, I'M NOT PREPARED TO SHARE MORE THAN THAT. 157 01:45:08.668 --> 01:45:43.578 AS FAR AS BUDGET, FOR OUR OWN OFFICE'S PURPOSES, WE'RE STARTING TO THINK ABOUT THE 2027 BUDGET. WE NEED TO REASSESS TRAINING AND DEVELOPMENT COSTS. OF COURSE, WE HAVE CONTINUING PROFESSIONAL EDUCATION CREDITS WE NEED TO EARN. SO WE NEED TO ASSESS NOW THAT OUR OFFICE IS STAFFED UP . WHAT THAT ADJUSTMENT WILL LOOK LIKE . ADMINISTRATIVE COSTS WE'RE LOOKING AT AUDIT SOFTWARE, AS WELL. WE HAVE MADE SOME DECISIONS ON AUDIT SOFTWARE TO SAVE A LITTLE BIT OF MONEY FOR OUR OFFICE. AND THAT IS THAT WE'RE 158 01:45:43.578 --> 01:46:26.598 DEVELOPING SOMETHING IN-HOUSE FOR AN INTERIM SOLUTION. THAT CAN PROVIDE BETTER ACTUAL AUDIT PROCESS AND PROCEDURE DOCUMENTATION THAN OUR EXISTING AUDIT SOFTWARE CAN . OUR HOPE IS TO USE IT FOR THE NEXT COUPLE OF YEARS WHILE WE WORK ON FINDING A SOLUTION FOR A NEW AUDIT SOFTWARE VENDOR. THE PAST REQUEST FOR DEPUTY CITY AUDITOR, THAT'S SOMETHING WE'LL CONTINUE TO THINK ABOUT AND TALK ABOUT. WE UNDERSTAND THE REALITIES OF THE CITY BUDGET, AS WELL . OUR PRIMARY GOAL IS TO CONTINUE FUNDING OUR 14FTES, AS THE WORK IS SO IMPORTANT THAT OUR OFFICE PERFORMS. 159 01:46:26.598 --> 01:47:12.391 THAT IS THE EXTENT OF WHAT WE HAVE TODAY. WE HAVE 10:00 A.M. ON WEDNESDAY THIS WEEK, AS WELL , AS I MENTIONED. ONE FINAL REMINDER, I MENTIONED THIS LATE LAST YEAR. BUT WE'RE TRYING TO GET MOST COMMUNICATIONS TO THE MINNEAPOLIS MN .GOV E-MAIL ADDRESSES YOU HAVE. THAT'S SOMETHING THAT THE CLERK'S OFFICE ASKED ALL COMMITTEES TO TRY TO DO. AND JUST REMINDER THAT IT'S BEST NOT TO REPLY ALL TO THOSE E-MAILS. YOU CAN REPLY TO ME DIRECTLY. AND I CAN DISSEMINATE ADDITIONAL INFORMATION . WITH THAT, AS TRADITION, I WANT TO THANK THE OFFICE. THE OFFICE OF CITY AUDITOR STAFF IS CERTAINLY CARRIES THE BRUNT OF 160 01:47:12.391 --> 01:47:45.401 THE WORK THAT YOU HAVE SEEN TODAY. AND THAT YOU WILL SEE ON WEDNESDAY. THEIR EXPERIENCE, AND AS WE'VE GROWN, THE TEAM HAS COME TOGETHER. SO I'M SO PLEASED WITH HOW THINGS HAVE SHAKEN OUT. AND WE'LL SEE YOU ON WEDNESDAY. ≫ THANK YOU SO MUCH. ≫ THANK YOU. ≫ ANY FINAL QUESTIONS OR COMMENTS ? SEEING NONE, I'LL ASK THE CLERK TO FILE THAT REPORT. AND SEEING NO FURTHER BUSINESS BEFORE US, AND WITHOUT 161 01:47:45.401 --> 01:47:58.907 OBJECTION, I'LL ADJOURN TO APRIL 22nd, 2026 AT 150BG 10:00 A.M. FOR A JOINT MEETING TO RECEIVE THE AFTERACTION REVIEW OF THE CITY'S ACTIONS AND CASES INVOLVING DAVIS MOTURI AND ALLISON LUSSIER.