HomeMy WebLinkAbout06/30/2020 - Regular Minutes - City Council - Audit CommitteeMayor Council members
Karl Moony Bob Brick
Mayor Pro Tem John Nichols
Linda Harvell Dennis Maloney
City Manager John Crompton
Bryan Woods
Minutes
CITY COUNCIL AUDIT COMMITTEE
Via Teleconference
Tuesday, June 30, 2020 at 3:00 pm
Audit Committee Members Present:
Karl Mooney, Mayor
Linda Harvell, Mayor Pro Tem
Dennis Maloney, Councilmember
Mike Ashfield, Committee Member
Michelle McMillin, Committee Member
City Staff:
Ty Elliott, Internal Auditor
Bryan Woods, City Manager - Absent
Jeff Capps, Deputy City Manager
Jeff Kersten, Assistant 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
Carla Robinson, City Attorney
Mary E. Leonard, Finance Director
Michael Dehaven, Treasury Manager
Yvette Dela Torre, Deputy Local Registrar
1. Call meeting 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 3:02
p.m. on June 30, 2020 in the Administrative Conference Room of the City of College Station City Hall.
2. Agenda Items
Internal Auditor, Ty Elliott, restructured the order of the agenda.
2.1 Presentation, discussion, and possible action of minutes for the City Council Audit Committee
meeting held on March 3, 2020.
MOTION: Upon a motion made by Councilmember Harvell and a second by Committee Member McMillin,
the Audit Committee voted five (5) for and zero (0) opposed, to approve the March 3, 2020 Audit Committee
minutes. The motion carried unanimously.
2.2 Presentation, discussion, and possible action regarding the City Internal Auditor’s Office 2021
budget.
Internal Auditor, Ty Elliott, informed the Audit Committee of the cuts being made to the Internal Auditor’s
office mainly due to the vacancy savings resulting from the hiring freeze. Mr. Elliott emphasized that the City
is counting on vacancy savings from all City departments to help balance the budget. Interim City Manager,
Jeff Capps, explained that the City at each vacancy on a case by case basis. The Audit Committee directed
Mr. Elliott to hire a paid intern for the Internal Auditor’s office in lieu of leaving the full-time position vacant
through FY20 and FY21.
2.3 Presentation, discussion, and possible action regarding the Fiscal Year 2020 Audit Plan.
Internal Auditor, Ty Elliott, informed the Audit Committee that due the vacancy in his office he would not be
able to complete everything on the audit plan. The Audit Committee unanimously decided to remove
Continuous Auditing, the Technology Asset Management Audit, and the Payroll Audit from the FY20 Audit
Plan.
2.4 Presentation, discussion, and possible action regarding the Fire Suppression Audit.
Internal Auditor, Ty Elliott, will be conducting multiple smaller scope Fire department audit reports instead of
one large audit report. The first audit has been completed. Mr. Elliott is waiting to meet with Texas A&M
University officials before the report is released publicly.
3. Discussion and possible action on future agenda items.
There were no future agenda items discussed.
4. Adjourn.
There being no further business, Mayor Mooney adjourned the meeting at 3:32 p.m. on Tuesday, June 30,
2020.
___________________________________
Karl Mooney, Mayor
ATTEST:
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Yve Dela Torre, Deputy Local Registrar
Audit Committee MeetingJune 30, 2020
Agenda•3/3/20 Audit Committee Minutes•FY20 Audit Plan•Fire Suppression Audit•FY21 Budget•Future Agenda Items
City Internal Auditor BudgetExpenditure Category FY19 Budget FY19 Actual FY20 Budget FY20 Cuts FY21 CutsSalaries & Benefits226,012 204,350 234,010 23,791 77,322 Supplies1,348 2,713 1,000 ‐ 700 Professional Services1,260 1,472 23,923 20,000 18,000 Utilities/Insurance1,189 1,186 1,175 ‐ ‐Training/Memberships7,000 4,988 4,685 ‐ 1,500 Total:236,809 214,708 264,793 43,791 97,522 •Gen. Govt. FY20 training cost per FTE is 43% greater and supplies are 7 times higher than Internal Audit•17% reduction in FY20 and 37% reduction in FY21 (mostly vacancy savings due to hiring freeze)•10% under budget in FY19 due to vacancy savings
FY20 Audit PlanFire Department Operations AuditNov‐19Jan‐20Sep‐20Jul‐20May‐20Mar‐20InquiryContinuous AuditingTechnology Asset Mgt.PayrollFraud Response Plan