Council and Authorities Concurrent Meeting on 2024-10-22 5:30 PM

meeting

Santa Clara City Council 5h 33m 4 speakers 8 agenda items transcribed 2 days ago official recording ↗

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What is discussed at the start of this meeting?

Lisa Gillmor 16:07

Good evening, everyone, and welcome to the joint meeting of the Santa Clara City Council and Stadium Authority Board. I'd like to call this meeting to order. Um, could we please have a confirmation of quorum city clerk?

Nora Pimentel 16:22

Thank you, Madam Mayor, confirming your quorum.

Lisa Gillmor 16:26

You so the first item we have on our agenda is a study session. It's the o study session of the overview of the citywide risk assessment and proposed twenty twenty four and twenty twenty five internal audit work plan. City manager.

Jovan Grogan 16:50

Thank you, uh Mayor and members of the City Council. Uh this item will be presented by David Nose from the Auditor's Office. Uh and so we have a study session uh for you and no formal action is uh required tonight uh except review and receive input on the presentation of the annual risk assessment.

Lisa Gillmor 17:15

Thank you. Welcome. Thank you. Uh David Nos, Audit Manager, Auditor's Office. Um good evening, Mayor and Council. Nice to see you all again. Uh thanks for the opportunity to present this tonight. Uh we uh had brought this forward earlier to the full council and it was approved to move forward so we can continue our work in the office and suggested we bring it back for this session, which we're happy to do and provide some more information. And the slides in front of us that we're gonna go through today kind of do a background of the office to

How does the auditor introduce the citywide risk assessment and audit work plan?

Lisa Gillmor 17:45

um reset where we are, how we got here, and then also just some baseline of what is a risk assessment, what's the process that we go through and and how do we get to the results. So the the office was a formal formally established back when council approved the internal audit charter in July of twenty nineteen. Prior to that we had an audit function as you know that was kind of shared and I think the city clerk's office for some time. Um but then it was finally formalized through a an official charter back then. And Uh you know, due to we had some staff transition into other roles and then of course COVID. So the office was vacant for a little while. And then back in 2022 we stepped up and got the office going again.

Lisa Gillmor 18:27

It's staff with myself as the audit manager, and we have one other staff person who um handles kind of what we call the charter work mostly, which is the The effort to look at everything at the city. I mean every penny that gets spent gets looked at by our office. Um And so the Charter, as I mentioned, is a formal way for us to go through and and provide our activities, our purpose, authority, and what the responsibility of the office is. And we are accountable to you, the city council, through the audit committee. And our office, it's important to note that our office is fully independent and it it maintains all of our activity is free from any interference by any element within the organization. All matters of our of our audit selection, our scope, our processes, how frequent we do them and our reporting is all independent of everybody.

Lisa Gillmor 19:22

Um another key feature to that we hold dear is to make sure that we have strict accountability and safeguarding of our records. Uh and anything that gets provided to the auditor's office is considered confidential and not shared unless it needs to be. And accordingly, we have you know, unrestricted access as we list here to all records in the city and we've had uh requested all employees to participate in any audit activities as they arise, which we have had happy to report. We always have full participation from city staff. They've been really great in terms of accepting what the auditor's role is and being willing to participate. And just to give us a little bit of a framework, thank you. A little bit of a framework.

Lisa Gillmor 20:04

Um we we Our office conducts its work under the auditing standards that are prescribed by the internal aud the Institute of Internal Auditors. And that's something that we are always monitoring. They update their their standards from time to time. And one of the one of the tenets of that is to establish a risk based plan to determine the priorities of our internal audit activity consistent with the city's goals.