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Internal auditor presents semiannual performance and internal audit update; council asks about stormwater and overtime findings
Summary
Bernie Block, director of performance and internal auditor, briefed council on a 2025 audit plan and recent audits. Councilors asked about the office's role in evaluating a proposed stormwater division and preliminary overtime findings tied to staffing vacancies.
Bernie Block, Broomfield’s director of performance and internal auditor, presented the office’s semiannual performance and internal audit update to council and summarized recent and planned work.
Block told council the office completed a risk assessment in December 2024, interviewed senior personnel and revised a project plan for 2025. Performance audits issued since the last meeting include a September 2024 revenue payment processing audit and a December 2024 fleet maintenance audit; the overtime audit is in progress and cybersecurity audit planning has begun. Block said he provides consultation to staff on internal controls, enterprise resource planning, grants administration and business process improvements.
Council questions and staff responses: Council member Lim asked whether the office will evaluate the proposed stormwater division. Block said his role is to review staff’s project plan and provide an independent assessment and feedback, not to design the division. Lim also asked whether an audit of overtime would be shared with council; Block said council would receive a formal audit report when the work is complete.
Council member Ward asked how the audit office ranks priorities. Block described a risk‑based matrix considering probability and potential impact: issues that are more likely and that lack policy controls rank higher; efficiency or process improvements rank lower. Ward noted many red‑flag items in the packet referenced public works “wet side” systems; Block said some subjectivity exists but that the matrix guided prioritization. Block said preliminary overtime findings indicate vacancies — especially in police and public works — are primary drivers of overtime and a more detailed report will follow.
Next steps: Block is continuing follow‑up on previous audits, maintaining the employee fraud hotline and starting planning for a business process improvement project. Council will receive the overtime audit report when issued; other items in the 2025 audit plan will be scheduled based on risk assessment and staff feedback.
