Loading...
HomeMy WebLinkAbout09/20/2021 - Regular Minutes - City Council - Audit CommitteeCITY OF COLLEGE STATION Mayor Home of Texas Ae$M University' Karl Moony Mayor Pro Tem Bob Brick City Manager Bryan C. Woods Minutes CITY COUNCIL AUDIT COMMITTEE Via Teleconference Monday, September 20, 2021, at 2:00 p.m. Audit Committee Members Present: Karl Mooney, Mayor Linda Harvell, Councilmember Elizabeth Cunha, Councilmember Mike Ashfield, Committee Member Michelle McMillin, Committee Member City Staff: Ty Elliott, Internal Auditor Ana Mazmishvili, Assistant City Internal Auditor Tarek Natsheh, Internal Auditor Intern Bryan Woods, City Manager Jennifer Prochazka, Assistant City Manager Brian Piscacek, Assistant to the City Manager/ Special Projects Barbara Moore, Assistant to the City Manager/ Special Projects Mary Ann Powell, Deputy City Attorney Mary E. Leonard, Finance Director Yvette Dela Torre, Deputy Local Registrar 1. Call meeting to order and Announce a Quorum is Present. Council members Linda Harvell John Nichols Dennis Maloney John Crompton Elizabeth Cunha With a quorum present, the Audit Committee of College Station was called to order by Mayor Mooney at 2:04 p.m. on September 20, 2021, in the Administrative Conference Room of the City of College Station City Hall. 2. Hear Visitors There were no hear visitors. 3. Agenda Items 3.1 Presentation, discussion, and possible action of minutes for the City Council Audit Committee meeting held on June 1, 2021. MOTION: Upon a motion made by Councilmember Linda Harvell and a second by Committee Member Mike Ashfield, the Audit Committee voted five (5) for and zero (0) opposed to approving the June 1, 2021, Audit Committee minutes. The motion carried unanimously. 3.2 Presentation, discussion, and possible action regarding the Fiscal Year 2021 Audit Plan. Internal Auditor Ty Elliott stated that his department had two outstanding audits, the Payroll Audit and the IT Asset Management Audit. The Payroll Audit was submitted the draft report and will be presented at the next Audit Committee meeting. The IT Asset Management Audit survey phase was completed, but overall, the audit was not completed by the end of FY21. No action was taken. 3.3 Presentation, discussion, and possible action regarding peer review. Internal Auditor Ty Elliott informed the Audit Committee that his department is due for an ALGA peer review scheduled for this coming summer. He also stated that he would have to volunteer to conduct a remote peer review. Mr. Elliott has been asked to participate in the Scottsdale, AZ peer review at the beginning of the 2022 fiscal year. The Audit Committee directed Mr. Elliott to participate in the Scottsdale peer review. 3.4 Presentation, discussion, and possible action regarding potential audits for the Fiscal Year 2022 Audit Plan. Internal Auditor Ty Elliott presented the Audit Committee with a potential audit plan for FY22. Mr. Elliott explained that he used the risk assessments he conducted for each department, previous audits, and audit shops to guide the audit plan. Committee members chose audits for FY22. Each committee member gave recommendations of possible audits for FY22. The committee decided on Developer Constructed Streets and Technology Management Asset audits for FY22. The committee directed Mr. Elliott to conduct basic follow- ups and follow up on items approved by management if time allowed. 3.5 Discussion and possible action on future agenda items. There were no future agenda items discussed. 4. Discussion and possible action on future agenda items. There were no future agenda items discussed. 5. Adjourn. There being no further business, Mayor Mooney adjourned the meeting at 3:09 p.m. on Monday, September 20, 2021. ATTEST: uh?ty' && jw-, ette Dela Torre, Deputy Local Registrar TO: FROM: DATE: SUBJECT: CITY OF COLLEGE STATION Home of Texas Ad -M University' The City of College Station Audit Committee Ty Elliott, City Internal Auditor September 20, 2021 Peer Review for Fiscal year 2022 The objective of a peer review is to determine whether an audit organization's quality control system is suitably designed and is in place and operating effectively. A peer review also provides assurance that an audit organization is following its established policies and procedures and applicable auditing standards. The Association of Local Government Auditors (ALGA) developed the Peer Review Program in 1991 to assist local government audit organizations in meeting the profession's peer review requirements. Government Auditing Standards, promulgated by the U.S. Government Accountability Office (GAO), establishes professional standards for conducting audits in government. Those standards require audit organizations to receive an external peer review at least once every three years. Peer review team members who maintain certifications under the IIA may receive up to 10 Continuing Professional Education (CPE) credits when performing an ALGA Peer Review. We received our last peer review on July 24, 2018. Therefore, we were scheduled to receive our next peer review this summer. However, ALGA peer reviews have not been conducted this past year due to extensions granted by the GAO due to COVID-19. As a result, our next peer review is scheduled for the summer of 2022. Part of the ALGA peer review program is the requirement to volunteer for a peer review team. Therefore, I have been asked to conduct a remote peer review of the Scottsdale AZ audit shop. This should take approximately two weeks of my time. Sincerely, Ty L Elliott CIA, CFE, CGAP, COSO Citylntemal Auditor TY ELLIOTT City Internal Auditor telliott@cstx.gov TEL: (979) 764-6269 CITY INTERNAL AUDITOR'S OFFICE 1101 Texas Ave. College Station, TX 77840 AUDIT COMMITTEE Mayor Karl Mooney Councilmember Linda Harvell Councilmember Elizabeth Cunha Mike Ashfield Michelle McMillin