HomeMy WebLinkAbout03/25/2024 - Regular Minutes - City Council - Audit CommitteeMayor
John Nichols
Mayor Pro Tem
Dennis Maloney
City Manager
Bryan C. Woods
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CITY OF COLLEGE STATION
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Minutes
CITY COUNCIL AUDIT COMMITTEE
IN -PERSON WITH TELECONFERENCE PARTICIPATION
Monday, March 25, 2024, at 3:00 pm
Audit Committee Members Present:
John Nichols, Mayor
Mark Smith, Councilmember
Linda Harvell, Councilmember
Michelle McMillin, Committee Member
Nicolo Logalbo, Committee Member
City Staff:
Ty Elliott, Internal Auditor
Matthew Ragaglia, Program Internal Auditor
Bryan Woods, City Manager
Jennifer Prochazka, Assistant City Manager
Jeff Kersten, Assistant City Manager
Adam Falco, City Attorney
Mary Ellen Leonard, Finance Director
Michael Dehaven, Assistant Director Finance
Kimberly Dickey, Records Management Administrator
Councilmembers
Linda Harvell
Elizabeth Cunha
Mark Smith
William Wright
Bob Yancy
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 3:00
p.m. on March 25, 2024, 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 September 21, 2023.
MOTION: From Committee Member Lind Harvell to approve and a second by Committee Member Mark
Smith, the Audit Committee voted five (5) for and zero (0) opposed to approve the September 21, 2023, 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.
MOTION: From Committee Member Lind Harvell and a second by Committee Member Mark Smith, the
Audit Committee voted five (5) for and zero (0) opposed to accept the Annual Audit and Annual
Comprehensive Financial Report (ACFR). The motion carried unanimously.
3.3 Presentation. discussion, and possible action regarding the Travel Expense Reporting and
Reimbursement Process Audit.
Ty Elliott, Internal Auditor, introduced Matthew Ragaglia who provided a brief overview of a few
improvements the city could make to better manage the travel expense reporting and reimbursement process.
They were encompassed in the following audit recommendations:
1. Enhance Policy Communication.
2. Rework the Travel Expense Report.
3. Further Data Should be Gathered on Meal Expenses.
4. Greater Scrutiny Should be Given to High -Risk Expense Reports.
5. Codify Policies on Remote Work.
6. Department Consistency for Selecting Professional Development.
7. Finance Should Investigate Possible Technology Solutions.
3.4 Presentation., discussion, and possible action regarding the Citv Internal Auditor's Fiscal Year 2024
Audit Plan update.
Internal Auditor Ty Elliott briefly updated the committee on the progress of the FY24 audit plan and
therefore, the three areas that are yet to be completed are:
(1) An audit examining Roles and Permissions,
(2) An audit examining Vendor Management, and
(3) An assessment of the Human Resources Department.
4. Discussion and possible action on future agenda items.
No future agenda items at this time.
5. Adjourn.
There being no further business, Mayor Nichols adjourned the
2024.
ATTEST:
4:10 pm on Monday, March 25,
` U%
P. Nichols, Mayor
Tanya S , City Secretary