HomeMy WebLinkAbout06/01/2021 - Regular Minutes - City Council - Audit CommitteeCITY OF COLLEGE STATION
Mayor Home of Texas A&M University'
Karl Moony
Mayor Pro Tem
Bob Brick
City Manager
Bryan C. Woods
Minutes
CITY COUNCIL AUDIT COMMITTEE
Via Teleconference
Tuesday, June 1, 2021, at 3:00 pm
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
Jake Bronson, Internal Audit Intern
Carling Repass, Internal Audit 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 3:04
p.m. on June 1, 2021 in the Administrative Conference Room of the City of College Station City Hall.
2. Hear Visitors
Internal Auditor, Ty Elliott introduced his summer interns, Jake Bronson and Carling Repass.
3. Agenda Items
3.1 Presentation, discussion, and possible action of minutes for the City Council Audit Committee
meeting held on April 5, 2021.
MOTION: Upon a motion made by Councilmember Linda Harvell and a second by Councilmember
Elizabeth Cunha, the Audit Committee voted five (5) for and zero (0) opposed, to approve the April 5, 2021,
Audit Committee minutes. The motion carried unanimously.
3.2 Presentation, discussion, and possible action regarding the City Internal Auditor's draft guide to
the audit process for departments.
Internal Auditor, Ty Elliott, presented a draft department guide to the audit process to the Audit Committee.
Mr. Elliott feels it is important to have clear standard operating procedures for himself and the departments so
they can know what the responsibilities are for the audit team and management. Having standard operating
procedures will allow for a better more cooperative audit process, clear communication, and aid in better
coordination throughout the audit.
Mayor Mooney had concerns regarding some of the language and gave guidance to improve the language. He
feels it will help to create a firm foundation for the audit guide. Councilmember Cunha commented on the
repetitive language in the preface and asked if the guide could be published on the City's website. Committee
Member McMillin commented on the length of the document and asked if it could be condensed. She also
recommended having a flow chart of the audit process. Mayor Mooney suggested publishing the main
components of the guide on the website along with the flow chart visual recommended by Committee
Member McMillin.
Mr. Elliott received direction from the Audit Committee to provide a detailed audit guide for departments, and
provide a condensed transparent audit process guide that can be published on the City's website.
3.3 Presentation, discussion, and possible action to provide an update of the fiscal year 2021 Audit Plan.
Ty Elliott, Internal Auditor, presented an update to the FY 2021 Audit Plan. Mr. Elliott informed the Audit
Committee that his department has completed the survey phase of the Payroll Audit and believes it will be
completed by the end of the fiscal year, He also expressed his need to do a better job laying out how long each
audit will take to complete. Mr. Elliott feels the audit timeline needs to include the time spent on fieldwork
and all the time spent after the fieldwork. He believes that September is a good time to set the audit plan for
the next fiscal year.
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 3:52 p.m. on Tuesday, June 1,
2021.
ATTEST:
ette Dela Torre, Deputy Local Registrar