HomeMy WebLinkAboutMinutes - Minutes - Audit Committee - Meeting Date: 3/13/2024Glendale
A R I Z O N A
MINUTES
AUDIT COMMITTEE
GLENDALE MUNICIPAL AIRPORT
6801 N. GLEN HARBOR BLVD.
GLENDALE, ARIZONA 85307
MARCH 13, 2024
2:00 P.M.
1. CALL TO ORDER
The meeting was called to order by Councilmember Aldama at 2:00 p.m.
2. ROLL CALL
Present: Jamie Aldama, Councilmember
Ian Hugh, Vice Mayor
Irene Avalos, Member
Kevin Phelps, City Manager
Levi Gibson, Budget & Finance Director
Absent: Raymond Malnar, Councilmember
Also Present: Mike Kingery, Independent Internal Audit Program Manager
James Gruber, Chief Deputy City Attorney
Vicki Rios, Assistant City Manager
Jean Moreno, Director, Community Services
Jenny Durda, Director, Organizational Performance
Angela Janda, Director, Moss Adams (Guest)
Chelsea Ritchie, Consulting Senior Manager, Moss Adams (Guest)
3. CITIZEN COMMENTS
No comments were received.
4. APPROVAL OF THE MINUTES
a. Approval of the December 13, 2023 Audit Committee meeting minutes
A motion was made by Vice Mayor Ian Hugh, Seconded by Member Irene
Avalos to approve the minutes of the December 13, 2023, audit
committee meeting.
AYE: Councilmember Jamie Aldama
Vice Mayor Ian Hugh
Member Irene Avalos
Other: Councilmember Raymond Malnar (ABSENT)
5. MOTION TO CALL FOR AND ENTER INTO EXECUTIVE SESSION
A motion was made by Vice Mayor Ian Hugh, Seconded by Member Irene
Avalos to enter into Executive Session.
AYE: Councilmember Jamie Aldama
Vice Mayor Ian Hugh
Member Irene Avalos
Other: Councilmember Raymond Malnar (ABSENT)
6. EXECUTIVE SESSION
The committee met to review and discuss draft audit reports pursuant to
Glendale City Code §2-54b and §2-58c (A.R.S §38-431-03(A)(2)). Session
was held.
7. MOTION TO ADJOURN EXECUTIVE SESSION AND RECONVENE IN
OPEN SESSION
A motion was made by Vice Mayor Ian Hugh, Seconded by Member Irene
Avalos to adjourn Executive Session and reconvene in Open Session.
AYE: Councilmember Jamie Aldama
Vice Mayor Ian Hugh
Member Irene Avalos
Other: Councilmember Raymond Malnar (ABSENT)
8. CONSIDERATION/POSSIBLE VOTE ON EXECUTIVE SESSION ITEMS
A motion was made by Vice Mayor Ian Hugh, Seconded by Member Irene
Avalos to approve the Revitalization Compliance and Performance
Assessment audit report.
AYE: Councilmember Jamie Aldama
Vice Mayor Ian Hugh
Member Irene Avalos
Other: Councilmember Raymond Malnar (ABSENT)
9. UPDATE ON COMMITTEE GOALS
Mr. Kingery presented on the status of the committee's goals.
There was no discussion or questions.
10. UPDATE ON FY23 & FY24 AUDIT PLANS
Mr. Kingery presented on the status of both years' audit plans.
Mr. Aldama asked how many qualified vendors are utilized for contracted
audit work.
Mr. Kingery replied that only two of the five qualified vendors submitted
proposals for FY24 engagements.
There was no further discussion on this item.
11. UPDATE ON RISK ASSESSMENT AND HAP POLICY MANUAL
Mr. Kingery presented on the new risk assessment process and updates
made to the HAP Policy & Procedures Manual as a result of the IIA finalizing
the new Global Internal Audit Standards.
There was no discussion on this item.
12. COMMITTEE COMMENTS AND SUGGESTIONS
Ms. Avalos noted that the other committee member position had been vacant
for some time and was wondering on the progress of getting it filled.
13. NEXT MEETING
The next regular meeting of the Audit Committee will be held on June 5,
2024, at 2:00 p.m., at a location to be determined.
14. ADJOURNMENT
With no further business, Councilmember Aldama adjourned the meeting at
2:26 p.m.
The Audit Committee meeting minutes of March 13, 2024, were
submitted and approved this 5th day of June, 2024.
Michael Kingery
Internal Audit Program Manager