HomeMy WebLinkAbout03/24/2025 - Regular Minutes - City Council - Audit CommitteeMayor
John Nichols
Mayor Pro Tem
Mark Smith
City Manager
Bryan C. Woods
Crry or COI LE.GE STATION
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Councilmembers
William Wright
David White
Bob Yancy
Melissa Mcllhaney
Scott Schafer
Minutes
CITY COUNCIL AUDIT COMMITTEE
IN -PERSON WITH TELECONFERENCE PARTICIPATION
Monday, March 24, 2025, at 3:00 pm
Audit Committee Members Present:
John Nichols, Mayor
Melissa Mcllhaney, Councilmember
Mark Smith, Mayor Pro Tem
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
Allison Pond, Human Resources Director
Michael Dehaven, Assistant Finance Director
Kimberly Dickey, Records Management Administrator
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
pm on March 24, 2025, 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 March 6, 2025.
MOTION: Upon a motion made by Councilmember Melissa Mcllhaney and a second by Committee Member
Nicolo Logalbo, the Audit Committee voted five (5) for and zero (0) opposed to approve the March 6, 2025,
Audit Committee minutes. The motion carried unanimously.
3.2 Presentation. discussion, and possible action regarding a potential amendment to the Fisical Year
2025 Audit Plan.
Ty Elliott provided a synopsis of the prior Audit Committee discussion concerning emerging risks related to
the Northgate District, the Macy's acquisition, and the Texas Independence Ball project. He emphasized that,
as City Auditor, it is his responsibility to inform the Committee of potential risks that may warrant inclusion
in the audit plan and would require a possible amendment.
He outlined several factors that may justify amending an audit plan, including the emergence of new risks, the
need for deeper review based on findings from ongoing audits, regulatory or organizational changes that
impact risk exposure, direction from City Council or management, and resource constraints that necessitate
reprioritization.
Ty Elliott also provided example audit objectives that could be explored if the Committee decides to amend
the plan. He noted that he would not offer a recommendation on the outcome —only that the Committee
consider and discuss the matter.
The five Audit Committee members discussed their views on whether to amend the current audit plan in
response to the emerging risks identified by Ty Elliott. Committee members acknowledged that while the
Northgate District, Macy's acquisition, and Texas Independence Ball project represent areas of heightened
public interest, active steps are already being taken by City management and Council to address these issues.
These efforts include the Greater Northgate Planning Stakeholder Engagement, the ongoing Study on the
Economic Development Master Plan, and updates related to the Midtown development.
Committee members expressed that, although they understand public concerns regarding transparency and
accountability, they believe City staff has acted transparently throughout the progression of these projects. As
such, they felt an audit would likely have limited influence on public perception. Michelle McMillin further
noted that much of the subject matter under consideration —specifically, public dissatisfaction with City
Council's decisions —may not fall within an auditable scope, making it difficult to frame a practical or
objective audit. However, there could be an audit to investigate if there could be improvements in the
Economic Development process. Nicolo Logalbo emphasized that the current audit topics —Roadway
Maintenance and Drainage Utility —still involve operational risks that warrant continued audit focus. He also
pointed out that the City is already allocating resources to respond to community concerns related to the
aforementioned projects.
Melissa Mcllhaney suggested that the Audit Committee consider revisiting the risks associated with
Northgate, Macy's, and the Texas Independence Ball project during development of the Fiscal Year 2026
audit plan, along with broader audits related to the City's Economic Development process, should those risks
continue to persist. Ultimately, the Audit Committee agreed to proceed with the current audit plan, concluding
that no amendment is necessary at this time. As no adjustments to the audit plan were proposed, no vote was
required.
3.3 Presentation, discussion, and possible action regarding the Human Resources Audit.
Matthew Ragaglia, Program Auditor, presented the completed Human Resources: Administration of Family
and Medical Leave Audit. Ty Elliott, City Internal Auditor, addressed any questions from the committee. As
management had concurred with all presented recommendations, Ty Elliott advised the audit committee to
accept the report, which in turn would direct the audit team to conduct follow-up on recommendation
implementation once the expected completion dates have passed.
MOTION: Upon a motion made by Council Member Mark Smith and a second by Committee Member
Nicolo Logalbo, the Audit Committee voted five (5) for and zero (0) opposed to approve the Human
Resources Audit. The motion carried unanimously.
4. Discussion and possible action on future agenda items.
There were no future agenda items discussed.
5. Adiourn.
There being no further business, Mayor adjourned the meeting at 4:11 pm on Monday, March 24, 2025.
Nichols, Mayor
ATTEST:
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Kimberly A.Pickey, Records Management Administrator