Res 2017-062/approving an agreement with Deloitte & Touche, LLP for the provision of internal auditing services

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d. Draft Initial Observations Presentation Compile initial observations, supporting guidance, follow-up requests, open items, and areas of note from the site visit work papers file and communicate with the project investigator to ensure there are no red flags regarding potential fraud. e. Host closing meeting Hold a closing meeting with the subrecipient grant manager(s) to review the Site Visit Presentation, developed as part of the monitoring task, when the review is complete. During this meeting, the Internal Auditor will represent to the subrecipient that all observations are initial and subject to change. 1. 1.3 Resolve. In the event issues of deficiency arise during the desk or onsite monitoring, the Internal Auditor will advise the City regarding the resolution of all issues with subrecipients during onsite monitoring visits. The Internal Auditor's goal is to generate a draft letter of results for the subrecipient within two weeks of the monitoring event. In this letter, the Internal Auditor will require subrecipients to submit corrective action plans within 30 calendar days of the issuance of the results letter. If, after the Internal Auditor and City determine that the corrective action plans proposed by subrecipients are inadequate, the Internal Auditor will generate another letter for the City to send to subrecipients that describes specific actions needed to resolve the issues identified during monitoring. For unresponsive subrecipients, the Internal Auditor will work with the City to leverage penalties afforded to it in 2 CFR 200 to gain compliance or responsiveness. The Internal Auditor follow up process will continue until sufficient evidence is submitted and accepted by the City that addresses the corrective action plans. 1.1.4 Report: Produce a full project report of monitoring activities on an annual basis for the City which will include quantitative and qualitative data regarding the monitoring and compliance program. This report will allow the City to demonstrate an umbrella of oversight to stakeholders, City Council, and HUD. For day-to-day tracking of metrics, the Internal Auditor will configure reporting and dashboard templates in coordination with the City in order to meet the specific needs of the City. 1.2 (TASK 2 — COMPLIANCE AND GRANT REPORTING IThe Internal Auditor will: Assess the sufficiency of the City's CDBG-DR policies and procedures through a risk assessment and provide recommendations regarding areas that should be enhanced in these policies and procedures. In addition, the Internal Auditor will assess the adequacy of CDBG-DR reporting for HUD. Finally, the Internal Auditor will work with the City to create a mechanism, such as a fraud email address, where citizens can report potential instances of fraud. Finally, the Internal Auditor will consult with the City on issues related to HUD monitoring issues or OIG audits. Deloitte & Touche, LLP Agreement for Internal Auditor Services 2017