Internal auditor outlines 2025 audit plan; council asks for overtime and stormwater follow-ups

Bernie Block, Broomfield's director of performance and internal auditor, presented the semiannual internal-audit and performance update on March 18, reviewing audits completed since August 2024, in-progress work and the proposed 2025 audit project plan.

Block said recent performance audits included revenue payment processing and fleet maintenance; an overtime audit is in progress and planning has begun for cybersecurity reviews and an environmental business-process-improvement project. He described the 2025 project plan as derived from a December 2024 risk assessment that included interviews with senior personnel and review of local-government audit issues.

Council members pressed for more detail on two fronts: how audit priorities were scored and the preliminary overtime findings. Block said his office uses a risk matrix that evaluates the probability of an event and the impact/risk involved; items with lacking policy or potential high-risk events are scored higher. On overtime, Block offered preliminary findings: "our staff vacancies are probably the primary driver of our overtime," and he said detailed results will be provided in an upcoming audit report to council.

Council member Lim asked how the auditor would participate in setting up a stormwater division; Block said his role is to provide a second set of eyes after staff prepares a project plan, focusing on gaps and internal controls rather than building the plan itself. Council member Ward asked for the auditor's priority-ranking methodology; Block said he would follow up with the risk-matrix documentation if council wished to see it.

Why it matters

The audit office's work guides council oversight of risk, controls and efficiency. The overtime audit and cyber audits could identify operational adjustments and budget implications; the performance office's support for stormwater set-up is relevant as staff implement utility and rate changes.

Next steps

Block will deliver the overtime audit report to council when complete, provide the risk-matrix documentation upon request and continue planning cybersecurity and environmental reviews.

Provenance

- topicintro: block_id="blk_928" tc_start="00:15:28" tc_end="00:15:47" evidence_excerpt: "Council has a copy of the agenda memorandum, which I'll ask our staff to summarize... Bernie Block, our internal auditor, and director of performance..." (transcript ~928.705) - topfinish: block_id="blk_1432" tc_start="00:23:52" tc_end="00:24:08" evidence_excerpt: "Alright. Is that all, council member? Any other questions from council? Seeing none, thank you very much for the updates, mister Block." (transcript ~1432.145)

Speakers

- Bernie Block, Director of Performance and Internal Auditor (government) - Council member Lim (government) - Council member Ward (government)

Authorities

- internal audit project plan (attachment in council packet)

Proper_names

[ {"name":"City and County of Broomfield Performance and Internal Audit","type":"agency"} ]

Topics

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