HomeMy WebLinkAbout03/20/2023 - Regular Minutes - City Council - Audit CommitteeMayor
John Nichols
Mayor Pro Tem
Dennis Maloney
City Manager
Bryan C. Woods
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Linda Harvell
Elizabeth Cunha
Mark Smith
William Wright
Bob Yancy
Minutes
CITY COUNCIL AUDIT COMMITTEE
IN -PERSON WITH TELECONFERENCE PARTICIPATION
Monday, March 20, 2023, at 1:30 pm
Audit Committee Members Present:
John Nichols, Mayor
Mark Smith, Councilmember
Michelle McMillin, Committee Member
Rick Price, Committee Member
City Staff:
Ty Elliott, Internal Auditor
Bryan Woods, City Manager
Jeff Capps, Deputy City Manager
Jeff Kersten, Assistant City Manager
Jennifer Prochazka, Assistant City Manager
Adam Falco, City Attorney
Mary E. Leonard, Finance Director
Michael Dehaven, Assistant Finance Director
Anita Dorsey, Controller
Yvette Dela Torre, Deputy Local Registrar
1. Call meeting to order and Announce a Ouorum is Present.
With a quorum present, the Audit Committee of College Station was called to order by Mayor Nichols at 1:36
pm on March 20, 2023, in the 1938 Executive 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 December 6, 2022.
MOTION: Upon a motion made by Councilmember Mark Smith and a second by Michelle McMillin, the
Audit Committee voted four (4) for and zero (0) opposed to approve the December 6, 2022, Audit Committee
minutes. The motion carried unanimously.
3.2 Presentation, discussion, and possible action regarding the Annual External Audit and Annual
Comprehensive Financial Report (ACFR).
Amanda Eaves from Forvis, the external auditing firm, presented the findings related to the annual audit
report. The resulting opinions from their audit are as follows: unmodified "clean" opinions of the financial
statements and uniform guidance compliance, and no deficiencies were identified in internal control
compliance.
No action was taken.
3.3 Presentation, discussion, and possible action to provide an update on the progress of the fiscal year
2023 Audit Plan.
Internal Auditor Ty Elliott briefly updated the committee on the progress of the FY23 audit plan and stated
that the audit plan would need to be amended. Direction was given to amend the FY23 audit plan to remove
the Developer Constructed Streets and the Fire/EMS ILA audits. The Safeguarding City Assets from
Cybersecurity Threats audit was added to the audit plan. Implementing a continuous auditing program is
contingent on receiving approval for an ongoing service level adjustment to the Internal Auditor's FY24
budget. Therefore, the committee amended the audit plan to include the following projects in FY23:
(1) Peer review
(2) Safeguarding City Assets from Cybersecurity Threats audit
(3) Comprehensive audit follow-up annual report
(4) Ringer Library follow-up and ILA examination
3.4 Presentation, discussion, and possible action regarding ThirdLine no code analvtics platform for
audit and management in government.
ThirdLine representatives David Osborn, Nathan Pickard, and Sam Gallaher provided a short presentation
on ThirdLine, their no -code analytics platform specifically for audit and management that work in
government. Products provided by ThirdLine are continuous risk assessment, agile audits module, and
monitoring. ThirdLine is different from other platforms in that they are focused explicitly on the
Tyler/Munis ERP System.
4. Discussion and possible action on future agenda items.
There were no future agenda items discussed.
5. Adiourn.
There being no further business, Mayor Nichols adjourned the meeting at 3:07 pm on Monday, March 20,
2023.
John P. Nichols, Mayor
ATTEST:
Tanya Smith, City Secretary