HomeMy WebLinkAbout09/03/2019 - Regular Minutes - City Council - Audit CommitteeCITY OP COLLEGE STATION
Mayor Home of Texas A&M University'
Karl Mooney
Mayor Pro Tem
Linda Harvell
City Manager
Bryan Woods
Minutes
CITY COUNCIL AUDIT COMMITTEE
Tuesday, September 3, 2019 at 3:00 PM
City Hall Administrative Conference Room
1101 Texas Avenue
College Station, Texas 77840
Audit Committee Members Present:
Karl Mooney, Mayor
Elianor Vessali, Councilmember
Dennis Maloney, Councilmember
City Staff:
Ty Elliott, Internal Auditor
Kimberly Roach, Assistant Internal Auditor
Bryan Woods, City Manager
Jeffrey Capps, Deputy City Manager
Jeffrey Kersten, Assistant City Manager
Brian Piscacek, Assistant to the City Manager/ Special Projects
Barbara Moore, Assistant to the City Manager/ Special Projects
Mary Ellen Leonard, Finance Director
Carla Robinson, City Attorney
Yvette Dela Torre, Deputy Local Registrar
Council Members
Jerome Rektorik
Bob Brick
John Nichols
Elianor Vessali
Dennis Maloney
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 Mooney at 3:13
p.m. on September 3, 2019 in the Administrative Conference Room of the City of College Station City Hall.
Regular Agenda Item No. 2 - Presentation, discussion, and possible action of minutes for the Audit
Committee meeting held on March 5, 2019.
MOTION: Upon a motion made by Committee Mayor Karl Mooney and a second by Councilmember
Elianor Vessali, the Audit Committee voted three (3) for and zero (0) opposed, to approve the June 4, 2019
Audit Committee minutes. The motion carried unanimously.
Regular Agenda Item No. 3 - Presentation, discussion, and possible action concerning continuous
auditing.
Ty Elliott, Internal Auditor, explained to the Audit Committee that the Auditor's office needed assistance with
the continuous auditing program. Mr. Elliott introduced Amanda Eaves, Director and Douglas Manhart,
Director of Forensics and Valuation Services with BKD. Mr. Manhart presented an overview of a continuous
auditing program. The Audit Committee asked Mr. Manhart to gather information on continuous auditing
programs in comparable cities and the cost of them. BKD was asked to return at a future meeting to present
the information requested.
Regular Agenda Item No. 4 - Presentation, discussion, and Possible action regarding the FY 2019
annual City Internal Auditor Report.
Ty Elliott, Internal Auditor, presented the FYI 9 annual City Internal Auditor report. There was no discussion
on what was presented.
Regular Agenda Item No. 5 - Presentation, discussion, and possible action on the audit of Sanitation
Exempt Employees' Purchasing Activity and Processes report findings.
Ty Elliott, Internal Auditor, presented the Audit Committee with the findings of a special investigation audit
of the Sanitation department's exempt employees' purchasing activity and processes. Mr. Elliott
complimented staff and management on using the fraud response plan that is still in the process of being fully
implemented and handling the complaint in an excellent fashion. Carla Robinson, City Attorney, reminded
staff and the Committee that these audit findings are confidential, and advised everyone not to discuss the
matter outside of the meeting. The internal auditor made 4 recommendations to be implemented at the City
Manager's discretion. The reports provided were collected at the end of the meeting for shredding.
Regular Agenda Item No. 6 - Presentation, discussion, and possible action regarding potential
modifications of Sec. 2-95 of the Citv's Code of ordinances.
Ty Elliott, Internal Auditor, proposed 3 changes to Sec. 2-95 of the City's Code of Ordinances. The first
referred to item 2a, changing citizen to members of the College Station community. The second referred to
item 2b, allowing members to reside in the City's extraterritorial jurisdiction (ETJ). The third, referring to
item 4, use of the Generally Accepted Government Auditing Standards, also known as the Yellow Book. The
Audit Committee agreed that committee members must be College Station citizens living within the city
limits. The Audit Committee did accept the change in the Code of Ordinances regarding the Internal Auditor's
operating standards.
Regular Agenda Item No. 7 - Presentation, discussion, and possible action regarding a partnership
between the Internal Audit Office and Texas A&M University students in future audit projects.
Ty Elliott, Internal Auditor, presented the Audit Committee with an opportunity to partner with Texas A&M
students on future short, non -confidential audit projects. Mary Ellen Leonard, Finance Director, suggested that
the students help with the COSO Assessment documentation update. If approved by their professor, the
professor would act as the project manager and students will be allowed to conduct interviews and examine
internal controls documentation in a specific process. The Audit Committee directed staff to move forward
with the partnership between the Internal Audit Office and Texas A&M University students.
Regular Agenda Item No. 8 - Presentation, discussion, and possible action regarding future agenda
items.
There were no future agenda items discussed.
Regular Agenda Item No. 9- Adjourn.
There being no further business, Mayor Mooney adjourned the meeting at 4:14 p.m. on Tuesday, September
3, 2019.
ATTEST:
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Yv e Dela Torre, Deputy Local Registrar