HomeMy WebLinkAbout03/06/2025 - Regular Minutes - City Council - Audit CommitteeMayor
John Nichols
Mayor Pro Tem
Mark Smith
City Manager
Bryan C. Woods
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CITY OF COLLEGE STATION
Home of Texas AeM Umversily'
Councilmembers
William Wright
David White
Bob Yancy
Melissa Mcllhaney
Scott Schafer
Minutes
CITY COUNCIL AUDIT COMMITTEE
IN -PERSON WITH TELECONFERENCE PARTICIPATION
Monday, March 6, 2025, at 3:30 pm
Audit Committee Members Present:
John Nichols, Mayor
Melissa Mcllhaney, Councilmember
Mark Smith, Mayor Pro Tem (Absent)
Michelle McMilin, Committee Member
Nicolo Logalbo, Committee Member
City Staff:
Ty Elliott, City Internal Auditor
Matthew Ragaglia, Program Internal Auditor
Bryan Woods, City Manager (Absent)
Jeff Capps, Deputy City Manager (Absent)
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
Brandie Longoria, Accounting Operations Supervisor
Kimberly Dickey, Records Management Administrator
1. Call meetine to order and Announce a Quorum is Present.
With a quorum present, the Audit Committee of College Station was called to order by Mayor Nichols at 3:33
pm on March 6, 2025, in the 1938 Executive Conference Room of the City of College Station City Hall.
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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 3, 2024.
MOTION: Upon a motion made by Councilmember Melissa Mcllhaney and a second by Committee
Member Michelle McMilin, the Audit Committee voted five (4) for and zero (0) opposed to approve the
December 3, 2024, Audit Committee minutes. The motion carried unanimously.
3.2 Presentation, discussion, and possible action regarding the Annual External Audit and
Comprehensive Financial Report (ACFR).
Presentation by John DeBurro of Weaver Assurances Services on the results of the Annual External Audit and the
Annual Comprehensive Financial Report (ACFR). The independent external auditor found no material
weaknesses, significant deficiencies in internal control, or non-compliance issues.
MOTION: Upon a motion made by Committee Member Michelle McMilin and a second by Councilmember
Melissa Mcllhaney, the Audit Committee voted five (4) for and zero (0) opposed to approve the Annual
External Audit and Comprehensive Financial Report (ACFR). The motion carried unanimously.
3.3 Presentation, discussion, and possible action to provide an update on the progress of the Fiscal Year
2025 Audit Plan.
Ty Elliott, City Internal Auditor highlighted that the AP audit will be presented at this meeting. The peer review
has not yet been scheduled but is expected to take place in April, May, or June. Fieldwork for the HR audit has
been completed, and the report is scheduled for presentation at the March 24th Audit Committee meeting unless
management requires additional time to respond, in which case it will be presented at the June 2nd meeting. The
annual Roles & Permissions audit remains on track for the summer. Ty Elliott also noted that his office is awaiting
further direction from the committee on whether to proceed with the Roadway Maintenance or Drainage Utility
Fund audits, as new emerging risks related to the Northgate District, Macy's Acquisition, and the Texas
Independence Ball project may warrant a shift in priorities. The committee could consider amending the Fiscal
Year 2025 audit plan at the March 24th meeting. Accordingly, the committee opted to hold the March 24th
meeting to discuss a potential amendment to the Fiscal Year 2025 audit plan.
3.4 Presentation, discussion, and possible action regarding the Accounts Payable Audit.
Matthew Ragaglia, Program Auditor, presented the completed Accounts Payable Audit. Ty Elliot, City
Internal Auditor, addressed any questions from the committee.
MOTION: Upon a motion made by Committee Member Nicolo Logalbo and a second by Committee
Member Michelle McMilin, the Audit Committee voted five (4) for and zero (0) opposed to approve the
Accounts Payable Audit. The motion carried unanimously.
4. Discussion and Dossible action on future agenda items.
There were no future agenda items discussed.
5. Adjourn.
There being no further business, Mayor adjourned the meeting at 4:56 pm on Monday, March 6, 2025.
Nichols, Mayor
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