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CC 10-07-2025 Item No. 15 Audit Committee Duties and Responsibilities_PresentationCC 10-07-2025 Item No. 15 Study Session on amendments to Audit Committee Duties, Powers, and Responsibilities Presentation October 7, 2025 Audit Committee Duties and Responsibilities Study Session History May 20th City Council directs audit committee to consider amending their scope and to return to the City Council with Recommendations July 28th Audit Committee makes recommendations to amend duties and forwards to City Council •Change the committee’s name to “Audit and Finance Committee.” •Modify Section 2.88.100(g) to read: “To review the City’s internal controls and internal audit reports.” •Add Section 2.88.100(i): “To review the use of artificial intelligence in the City’s financial reporting, internal controls over financial reporting, risk management, and compliance.” Audit Committee Recommended Changes •With Council direction, staff will: •Prepare amendments to Municipal Code Section 2.88.100 for Council consideration. •Tentatively scheduled for first reading on October 21, 2025, •With second reading on November 4, 2025. Next Steps Questions