Sometimes friends who wish to be anonymous and un-named have made disclaimers by saying "You didn't hear this me . . ." That's certainly OK.
Sooner or later though, it all gets corroborated, oftentimes looking back in hindsight or much later. For example at not one but two back-to-back study sessions of the Mesa City Council that took place in the public eye last week.
You probably missed these two episodes - one when city's Chief Auditor appeared to make the case for public record exemptions of the city auditor's files and papers . .
Just who are they trying to protect?
In both of the mayor's introductions at the beginning of each study session, there's a certain demeanor like kids try-to-do to adults by "making nice" what is clearly an uncomfortable situation for them to get into and (as Jeremy Whittaker comments) they're ready to bring the soon-to-retire City Auditor to the hot seat.
#1 ITEM 8-A ADDED AT LAST MINUTE
You might have missed this - a 36-page presentation
Yeah - Let's see what's going here with internal controls!
Further use of audit resources is TBD – we will seek direction
NOTE: This is one item from this morning's Mesa City Council Session that probably not too many even noticed . . .
Take a look
Here it is > with link to the source
_________________________________________________________________________
OFFICE OF THE CITY CLERK
AUDIT, FINANCE & ENTERPRISE COMMITTEE
March 4, 2019
The Audit, Finance & Enterprise Committee of the City of Mesa met in the lower level meeting room of the Council Chambers, 57 East 1st Street, on March 4, 2019, at 4:00 p.m.
COMMITTEE PRESENT
Jennifer Duff, Chairperson
Mark Freeman
David Luna
STAFF PRESENT
Michael Kennington
Dee Ann Mickelsen
Jim Smith
Audits which are not completed in the current year may be carried forward to the next year, as is the case with four of this year’s audits*.
Audits Planned for FY 2019/2020
Audit Subject Area Initial Objectives
4 NOT COMPLETED
* Business Services/ Purchasing Division – Procurement Processes
Determine whether effective controls are in place to prevent or detect errors, fraud, waste, or abuse, and ensure compliance with policies, statutes, and other applicable requirements.
* Fire & Medical – Transport Services & Billing
Determine whether effective controls are in place to ensure all eligible costs are recovered, billing services meet contract terms, and other financial risks are mitigated.
* HR/Employee Benefits – Claims Admin. Contract
Determine whether effective controls are in place to ensure accuracy, compliance, and performance expectations are being met.
* Utilities – Metering Processes
Determine whether effective controls are in place to ensure usage is accurately metered and recorded for billing purposes.
______________________________________________________________________
FINDINGS:
Development Services –Fees and Charges
Follow-up Review
5
What did we find?
Sooner or later though, it all gets corroborated, oftentimes looking back in hindsight or much later. For example at not one but two back-to-back study sessions of the Mesa City Council that took place in the public eye last week.
You probably missed these two episodes - one when city's Chief Auditor appeared to make the case for public record exemptions of the city auditor's files and papers . .
Just who are they trying to protect?
In both of the mayor's introductions at the beginning of each study session, there's a certain demeanor like kids try-to-do to adults by "making nice" what is clearly an uncomfortable situation for them to get into and (as Jeremy Whittaker comments) they're ready to bring the soon-to-retire City Auditor to the hot seat.
#1 ITEM 8-A ADDED AT LAST MINUTE
# 2 Here's Scott Butler caught in the screen-grab recorded by Mesa Channel 11. This is after another introduction by John Giles starting off with off-topic remarks over a who's birthday is it monologue to try to relieve some serious tension. With a few exceptions, everyone at the tables - elected and salaried - act and play stupid about accounting for expenses. Listen-and-watch how they all bluff their ways through it.
________________________________________________________________________________
AUDITS ARE SERIOUS
HERE'S RELATED CONTENT IN EARLIER POSTS ON THIS BLOG
>> 28 March 2019
Is Mesa A Smart City with Audit, Finance & Enterprise Reports Like This???
Yeah - Let's see what's going here with internal controls!
Further use of audit resources is TBD – we will seek direction
NOTE: This is one item from this morning's Mesa City Council Session that probably not too many even noticed . . .
Take a look
Here it is > with link to the source
_________________________________________________________________________
OFFICE OF THE CITY CLERK
AUDIT, FINANCE & ENTERPRISE COMMITTEE
March 4, 2019
The Audit, Finance & Enterprise Committee of the City of Mesa met in the lower level meeting room of the Council Chambers, 57 East 1st Street, on March 4, 2019, at 4:00 p.m.
COMMITTEE PRESENT
Jennifer Duff, Chairperson
Mark Freeman
David Luna
STAFF PRESENT
Michael Kennington
Dee Ann Mickelsen
Jim Smith
04 July 2019
This meeting was done and over with in 33 minutes:
Remarkable. But then again, it's more like what some people say is "business-as-usual". 4 audits not completed.
A review provides limited assurance on an organization's financial statements. ... This “does it make sense” analysis is useful when the organization needs some assurance about their financial statements, but not the higher level of assurance provided by an audit
Remarkable. But then again, it's more like what some people say is "business-as-usual". 4 audits not completed.
A review provides limited assurance on an organization's financial statements. ... This “does it make sense” analysis is useful when the organization needs some assurance about their financial statements, but not the higher level of assurance provided by an audit
> Chairperson Duff called the meeting to order at 4:00 p.m,
> There were no items from citizens present.
> It was moved by Committeemember Freeman, seconded by Committeemember Luna, that the recommended Audit Plan proposal for FY 2019/20 be forwarded to full Council for approval
Upon tabulation of votes, it showed:
AYES - Duff-Freeman-Luna
> There were no items from citizens present.
> It was moved by Committeemember Freeman, seconded by Committeemember Luna, that the recommended Audit Plan proposal for FY 2019/20 be forwarded to full Council for approval
Upon tabulation of votes, it showed:
AYES - Duff-Freeman-Luna
NAYS - None
> Chairperson Duff declared the motion carried unanimously by those present
> Without objection, the meeting adjourned at 4:33 p.m.
Jennifer Duff - Chairperson
Mark Freeman
David Luna
Christopher Brady - Ex Officio
> Chairperson Duff declared the motion carried unanimously by those present
> Without objection, the meeting adjourned at 4:33 p.m.
Jennifer Duff - Chairperson
Mark Freeman
David Luna
Christopher Brady - Ex Officio
__________________________________________________________________________________
The Audit Plan intentionally exceeds our capacity by approximately 20%, in order to provide flexibility to adjust the timing of a project to accommodate the needs of the client, while also managing our resources most efficiently. 
Audits Planned for FY 2019/2020
Audit Subject Area Initial Objectives
4 NOT COMPLETED
* Business Services/ Purchasing Division – Procurement Processes
Determine whether effective controls are in place to prevent or detect errors, fraud, waste, or abuse, and ensure compliance with policies, statutes, and other applicable requirements.
* Fire & Medical – Transport Services & Billing
Determine whether effective controls are in place to ensure all eligible costs are recovered, billing services meet contract terms, and other financial risks are mitigated.
* HR/Employee Benefits – Claims Admin. Contract
Determine whether effective controls are in place to ensure accuracy, compliance, and performance expectations are being met.
* Utilities – Metering Processes
Determine whether effective controls are in place to ensure usage is accurately metered and recorded for billing purposes.
______________________________________________________________________
FINDINGS:
Development Services –Fees and Charges
Follow-up Review
5
What did we find?
