HomeMy WebLinkAbout04/22/2015 - Regular Minutes - City Council - Audit Committee CITY OF COLLEGE STATION
Mayor Home of Texas A&MUniverrity• Council members
Nancy Berry Steve Aldrich
Mayor Pro Tern Karl Mooney
Blanche Brick John Nichols
City Manager Julie Schultz
Kelly Templin James M. Benham
Minutes
CITY COUNCIL AUDIT COMMITTEE
Wednesday, April 22, 2015 at 4:30 pm
City Hall Administrative Conference Room
1101 Texas Avenue
College Station, Texas 77840
Audit Committee Members Present:
Nancy Berry, Mayor
Karl Mooney, Councilmember
Steve Aldrich, Councilmember
City Staff:
Ty Elliott, Internal Auditor
Kelly Templin, City Manager
Carla Robinson, City Attorney
Jeff Kersten, Assistant City Manager
Cheryl Turney, Assistant Director of Fiscal Services
Jennifer Springer, Utilities Office Manager - UCS
Ian Whittenton, Records Management Coordinator
Regular Agenda Item No. 1 —Call to Order and Announce a Quorum is Present
With a quorum present, the Audit Committee of College Station was called to order by Mayor Nancy Berry at
4:30 p.m. on Wednesday, April 22, 2015 in the Administrative Conference Room of the City of College
Station City Hall, 1101 Texas Avenue, College Station, Texas 77842.
Regular Agenda Item No. 2 - Presentation, possible action, and discussion of minutes for the audit
committee meeting held on April 23, 2014.
MOTION: Upon a motion made by Councilmember Mooney and a second by Mayor Berry, the Audit
Committee voted three (3) for and zero (0) opposed, to approve the March 24, 2015 Audit Committee
minutes. The motion carried unanimously.
Regular Agenda Item No 3 - Presentation, possible action and discussion regarding amending the
Annual Audit Plan
Ty Elliott, Internal Auditor presented the Audit Committee with potential audit topics for the fiscal year 2015
audit plan. The potential topics were: Budget Performance measures, Financial Condition Indicators, Parkland
Dedication Audit, Fire Code Inspection Program, E911 Communications Center, Firearms Inventory, Police
Property Evidence Division, Street Maintenance, Human Resources, Ambulance Services, Enterprise Risk
Assessment, Citizen Resolution Processes, Urban Forestry, IT Security Controls, and Financial Audit Routine
Work.
MOTION: Upon a motion made by Mayor Berry and a second by Councilmember Aldrich, the Audit
Committee voted three (3) for and zero (0) opposed, to move to amend the fiscal year 2015 audit plan to
include an audit of Street Maintenance and an audit of Ambulance Services. The motion was unanimous.
Regular Agenda Item No 4 - Presentation, possible action and discussion regarding the Delinquent
Accounts Audit of Utility Customer Service.
Ty Elliott, Internal Auditor presented the Audit Committee with the Utility Customer Service and Delinquent
Accounts audit. The results highlighted were highlighted in three main sections Policies and Procedures,
Management of Collections, and Uncollected Account Write-Offs. He found operations to be sufficiently
managed in all areas; however, found that the write-off policies and procedures have control deficiencies and
could use stronger controls, while older collection records had been completely deleted from the system due
to electronic storage constraints.
Regular Agenda Item No. 5 - Presentation, possible action and discussion on the Audit of City Fees.
Ty Elliott, Internal Auditor informed the committee that the Audit of City Fees should be completed in May.
Regular Agenda Item No. 9 - Presentation, possible action and discussion regarding future agenda
items.
No future agenda items.
Regular Agenda Item No. 10 -Adjourn.
Hearing no objections, Mayor Berry adjourned the meeting at 5:17 p.m. on Wednesday, April 22, 2014.
Nancy Berry, Mayor fJ
ATTEST:
Sherry Ma• .urn, City Secretary