APPOINTING CERTAIN INDIVIDUALS AS MEMBERS OF THE AUDIT ADVISORY COMMITTEE FOR TERMS AS DESIGNATED HEREIN. APPOINTEES: NOMINATED BY: Commissioner Miguel Angel Gabela Commissioner Damian Pardo Commissioner Rolando Escalona Commissioner Ralph “Rafael” Rosado Commissioner Christine King

CITY OF MIAMI INTER-OFFICE MEMORANDUM To: Honorable Members of the City Commission Date: May 31, 2026 Subject: Audit Advisory Committee From: Todd B. Hannon City Clerk References: Agenda for June 11, 2026 Enclosures: List of members The Audit Advisory Committee was created to: (1) Review the annual audit of City accounts performed by the independent auditor; (2) Review the annual management letter developed by the independent auditor; (3) Review the system of internal control utilized by the City; (4) Review the City’s compliance with the Municipal Finance Officers’ Association guidelines and requirements; (5) Review internal audit reports where it is felt by the internal auditor that fraud or criminal conduct may be involved, to the extent that it does not compromise criminal investigations; (6) Review the City Manager’s recommendation for selection of an independent auditor, if requested by or directed by the City Commission. Please be aware that City Code Section 2-947 states in part: “All members shall be qualified and distinguished by their education, experience and attainments in the accounting profession, the practice of law, banking or business management. Members of the committee shall be selected from among the following: (a) A controller or chief financial officer of a large commercial enterprise (with size measured by dollar sales/revenue volume); (b) A commercial or investment banker associated with a large financial institution; (c) A practicing certified public accountant (if not a certified public accountant, then an accountant who shall have managed an accounting practice employing at least ten (10) individuals).” [Emphasis added.] On May 14, 2026, the Audit Advisory Committee and Finance Committee were consolidated into the Finance and Audit Advisory Committee (O-14460). This item may be withdrawn, and appointments may be considered under the Finance and Audit Advisory Committee. Five (5) appointments are needed at this time: • Commissioner Miguel Angel Gabela has one (1) nomination for a seat currently: 1. Vacant. (Ignacio Abella resigned effective September 1, 2020)1 • Commissioner Damian Pardo has one (1) nomination for a seat currently: 1. Vacant. (Stanley Foodman resigned effective December 31, 2020)2 1 This item was continued from October 8, 2020, November 19, 2020, December 10, 2020, January 14, 2021, February 11, 2021, March 11, 2021, April 8, 2021, May 13, 2021, June 10, 2021, July 8, 2021, September 13, 2021, October 14, 2021, November 18, 2021, December 9, 2021, January 13, 2022, February 10, 2022, March 10, 2022, April 14, 2022, May 12, 2022, June 9, 2022, July 19, 2022, September 8, 2022, October 13, 2022, November 17, 2022, January 12, 2023, February 9, 2023, March 9, 2023, April 13, 2023, May 11, 2023, June 8, 2023, July 13, 2023, September 14, 2023, December 14, 2023, January 11, 2024, February 8, 2024, March 14, 2024, April 11, 2024, May 9, 2024, June 18, 2024, July 11, 2024, September 12, 2024, October 15, 2024, November 21, 2024, December 12, 2024, January 23, 2025, February 13, 2025, March 13, 2025, April 10, 2025, June 17, 2025, September 11, 2025, December 11, 2025, and March 12, 2026, Commission meetings. • Commissioner Rolando Escalona has one (1) nomination for a seat currently held by: 1. Jose Riesco, incumbent, whose term expired on October 8, 2016, has served as member since October 28, 2010, and will require a term waiver by a unanimous (5/5) vote of the Commission. 3 • Commissioner Ralph “Rafael” Rosado has one (1) nomination for a seat currently held by: 1. Yvette Garcia, incumbent, whose term expired on November 15, 2017, has served as member since February 11, 2016, and will require a term waiver by a unanimous (5/5) vote of the Commission. 4, 5 • Commissioner Christine King has one (1) nomination for a seat currently held by: 1. Rodney Sobelson, incumbent, whose term expired on October 10, 2020, and will require a four-fifths (4/5ths) waiver of the residency requirement per Section 2-884(a) of the Code.6 2 This item was continued from January 14, 2021, February 11, 2021, March 11, 2021, April 8, 2021, May 13, 2021, June 10, 2021, July 8, 2021, September 13, 2021, October 14, 2021, November 18, 2021, December 9, 2021, January 13, 2022, February 10, 2022, March 10, 2022, April 14, 2022, May 12, 2022, June 9, 2022, July 19, 2022, September 8, 2022, October 13, 2022, November 17, 2022, April 13, 2023, May 11, 2023, June 8, 2023, July 13, 2023, September 14, 2023, October 12, 2023, November 16, 2023, December 14, 2023, January 11, 2024, February 8, 2024, March 14, 2024, April 11, 2024, May 9, 2024, June 18, 2024, July 11, 2024, September 12, 2024, October 15, 2024, November 21, 2024, December 12, 2024, January 23, 2025, February 13, 2025, March 13, 2025, April 10, 2025, June 17, 2025, September 11, 2025, December 11, 2025, and March 12, 2026, Commission meetings. 3 This item was continued from October 13, 2016, November 17, 2016, December 8, 2016, January 12, 2017, February 9, 2017, March 9, 2017, April 13, 2017, May 11, 2017, June 8, 2017, July 13, 2017, September 19, 2017, October 12, 2017, November 16, 2017, January 11, 2018, February 8, 2018, March 8, 2018, April 12, 2018, May 10, 2018, June 14, 2018, July 12, 2018, September 13, 2018, October 11, 2018, November 15, 2018, December 13, 2018, January 10, 2019, February 14, 2019, March 14, 2019, April 11, 2019, May 9, 2019, June 13, 2019, July 11, 2019, September 12, 2019, October 10, 2019, November 21, 2019, January 9, 2020, February 13, 2020, March 12, 2020, May 14, 2020, June 11, 2020, July 9, 2020, September 10, 2020, and October 8, 2020, November 19, 2020, December 10, 2020, January 14, 2021, February 11, 2021, March 11, 2021, April 8, 2021, May 13, 2021, June 10, 2021, July 8, 2021, September 13, 2021, October 14, 2021, November 18, 2021, December 9, 2021, January 13, 2022, February 10, 2022, March 10, 2022, April 14, 2022, May 12, 2022, June 9, 2022, July 19, 2022, September 8, 2022, October 13, 2022, November 17, 2022, January 12, 2023, February 9, 2023, March 9, 2023, April 13, 2023, May 11, 2023, June 8, 2023, July 13, 2023, September 14, 2023, October 12, 2023, November 16, 2023, December 14, 2023, January 11, 2024, February 8, 2024, March 14, 2024, April 11, 2024, May 9, 2024, June 18, 2024, July 11, 2024, September 12, 2024, October 15, 2024, November 21, 2024, December 12, 2024, January 23, 2025, February 13, 2025, March 13, 2025, April 10, 2025, June 17, 2025, September 11, 2025, December 11, 2025, and March 12, 2026, Commission meetings. 4 Per Code Section 2-885(b), “When the nominating commissioner leaves office the board member’s term shall expire.” 5 This item was continued from January 11, 2018, February 8, 2018, March 8, 2018, April 12, 2018, May 10, 2018, June 14, 2018, July 12, 2018, September 13, 2018, October 11, 2018, November 15, 2018, December 13, 2018, January 10, 2019, February 14, 2019, March 14, 2019, April 11, 2019, May 9, 2019, June 13, 2019, July 11, 2019, September 12, 2019, October 10, 2019, November 21, 2019, January 9, 2020, February 13, 2020, March 12, 2020, May 14, 2020, June 11, 2020, July 9, 2020, September 10, 2020, October 8, 2020, November 19, 2020, December 10, 2020, January 14, 2021, February 11, 2021, March 11, 2021, April 8, 2021, May 13, 2021, June 10, 2021, July 8, 2021, September 13, 2021, October 14, 2021, November 18, 2021, December 9, 2021, January 13, 2022, February 10, 2022, March 10, 2022, April 14, 2022, May 12, 2022, June 9, 2022, July 19, 2022, September 8, 2022, October 13, 2022, November 17, 2022, January 12, 2023, February 9, 2023, March 9, 2023, April 13, 2023, May 11, 2023, June 8, 2023, July 13, 2023, September 14, 2023, October 12, 2023, November 16, 2023, December 14, 2023, January 11, 2024, February 8, 2024, March 14, 2024, April 11, 2024, May 9, 2024, June 18, 2024, July 11, 2024, September 12, 2024, October 15, 2024, November 21, 2024, December 12, 2024, January 23, 2025, February 13, 2025, March 13, 2025, April 10, 2025, June 17, 2025, September 11, 2025, December 11, 2025, and March 12, 2026, Commission meetings. 6 This item was continued from October 8, 2020, December 10, 2020, January 14, 2021, February 11, 2021, March 11, 2021, April 8, 2021, May 13, 2021, June 10, 2021, July 8, 2021, September 13, 2021, October 14, 2021, December 9, 2021, January 13, 2022, February 10, 2022, March 10, 2022, April 14, 2022, May 12, 2022, June 9, 2022, July 19, 2022, September 8, 2022, October 13, 2022, November 17, 2022, January 12, 2023, February 9, 2023, March 9, 2023, April 13, 2023, May 11, 2023, June 8, 2023, July 13, 2023, September 14, 2023, October 12, 2023, November 16, 2023, December 14, 2023, January 11, 2024, February 8, 2024, March 14, 2024, April 11, 2024, May 9, 2024, June 18, 2024, July 11, 2024, September 12, 2024, October 15, 2024, November 21, 2024, December 12, 2024, January 23, 2025, February 13, 2025, March 13, 2025, April 10, 2025, June 17, 2025, September 11, 2025, December 11, 2025, and March 12, 2026, Commission meetings. For your convenience, we are including a copy of the membership of the committee. By copy of this memorandum, we are requesting that the Agenda Office place this issue on the June 11, 2026, Commission Agenda. TBH:ne c: Edith McCray, Liaison Xavier Albán, Deputy City Attorney Miriam M. Santana, Agenda Coordinator