Internal audit director says policies and procedures documented; council urged more resources for growing workload

Performance and Internal Audit Director Bernie Block briefed council on the office’s evolving role and workload, telling members he has documented policies and procedures and follows up on open items at least semiannually.

“I've documented my policies and procedures for the function. So I do feel that someone if something were to happen to me, someone could step in,” Block said when asked about succession and institutional knowledge.

Block said the ERP project and organizational changes have required shifting focus at times and that some audit items are pending ERP implementation because existing systems limit reporting and controls. He described a process of semiannual updates to council that tracks management responses, implementation dates and status adjustments as needed.

Council members praised Block’s work and raised questions about whether additional staff would be needed as the city grows and as ERP implementation creates new areas requiring audit attention. Block said priorities are ultimately set by the city manager’s office but that additional resources would be needed if the office’s remit expands beyond its current split of performance improvement and audits.

Council requested continued semiannual tracking of open audit items and urged that audit follow‑up be integrated into ERP planning to ensure controls and corrective actions are implemented.