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The city council establishes the office of internal audit. The office of internal audit, its personnel, and any contracted firm that provides audit services shall be budgeted under the city council.
(a) All personnel and financial responsibility for operations of the office of internal audit are assigned to the city council. The audit function of the office of internal audit is assigned to the audit committee.
(b) The internal audit office and any contracted firm that provides audit services shall implement the audit plan, provide timely reports to the audit committee, establish a system to follow up on reported audit findings, establish and implement procedures to prevent and detect fraud, and perform other such duties as assigned by the audit committee or city council.
(c) The office of internal audit will meet or exceed the International Standards for the Professional Practice of Internal Auditing of the Institute of Internal Auditors (latest edition). All internal audit personnel shall comply with the Code of Ethics of the Institute of Internal Auditors (latest edition), and the Conflicts of Interest of Officers and Employees set forth in Chapter 35 of this Code.
(d) The city council may authorize the office of internal audit and any contracted firm that provides audit services to:
(1) Have unrestricted access to all functions, records, property, and personnel of the City of Sioux Falls to the fullest extent necessary in the performance of the audit plan.
(2) Allocate resource, set frequencies, select subjects, determine scopes of work, and apply audit techniques required to accomplish the audit objectives.
(3) Obtain the necessary assistance of personnel within city divisions of the City of Sioux Falls where they perform audits, as well as other specialized services from within or outside the City of Sioux Falls.
(1992 Code, § 2-141) (Ord. 120-05, passed 11-14-2005; Ord. 16-19, passed 2-4-2019; Ord. 37-23, passed 6-13-2023; Ord. 85-24, passed 9-10-2024)
The internal audit office and any contracted firm that provides audit services are not authorized to:
(a) Perform any operational duties of the City of Sioux Falls or its affiliates.
(b) Initiate or approve accounting transactions external to the internal audit office.
(c) Direct the activities of any City of Sioux Falls employee not assigned to the city council, except to the extent such employee has been appropriately assigned to auditing teams or to otherwise assist the internal audit office.
(Ord. 16-19, passed 2-4-2019; Ord. 37-23, passed 6-13-2023)
Sections 32.010 through 32.024 of this chapter shall serve as the internal audit charter for the city's internal audit function consistent with the Mission of Internal Audit and the mandatory elements of the International Professional Practices Framework (IPPF) promulgated by the Institute of Internal Auditors (IIA) as amended from time to time.
(Ord. 16-19, passed 2-4-2019)
EVENTS CENTER COMPLEX ADVISORY BOARD
The arena/convention center board is hereby reconstituted and renamed the events center complex advisory board. Whenever in this subchapter the term BOARD is used, it shall mean the events center complex advisory board.
(1957 Rev. Ords., § 2.601; 1992 Code, § 8-26) (Ord. 2096, passed 5-8-1961; Ord. 102-87, passed 12-7-1987; Ord. 79-92, passed 8-24-1992; Ord. 19-99, passed 2-16-1999; Ord. 19-22, passed 2-8-2022)
The board will consist of 11 voting members and four nonvoting ex-officio members appointed by the mayor with the advice and consent of the city council as follows:
(a) Voting members:
(1) Two members with experience in the hospitality industry;
(2) One member with experience in commercial development or commercial brokerage;
(3) One member with experience in banking and financial services;
(4) One member with experience in engineering, architecture, or design services;
(5) One member with experience in marketing and communications; and
(6) Five members serving at-large.
(b) Nonvoting ex-officio members:
(1) City staff liaison of the city department of finance;
(2) City staff liaison of the city department of planning and development services;
(3) Chief executive officer of Experience Sioux Falls;
(4) The current general manager of the events center complex; and
(5) The immediate past chair of the board for a period of one year, if such member has fulfilled two consecutive full terms on the board.
(1957 Rev. Ords., § 2.602; 1992 Code, § 8-27) (Ord. 2096, passed 5-8-1961; Ord. 79-92, passed 8-24-1992; Ord. 19-99, passed 2-16-1999; Ord. 26-99, passed 3-1-1999; Ord. 19-22, passed 2-8-2022)
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