HomeMy WebLinkAbout03/24/2015 - Regular Minutes - City Council - Audit Committee t tel.
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CITY OF COLLEGE STATION
Mayor Home of Texas A&M University' Council members
Nancy Berry Blanche Brick
Mayor Pro Tem Steve Aldrich
Karl Mooney Karl Mooney
City Manager Julie Schultz
Kelly Templin James M. Benham
Minutes
CITY COUNCIL AUDIT COMMITTEE
Tuesday, March 24,2015 at 4:30 pm
City Hall Administrative Conference Room
1101 Texas Avenue
College Station, Texas 77840
Audit Committee Members Present:
Nancy Berry, Mayor
Karl Mooney, Councilmember
Steve Aldrich, Councilmember—arrived late
City Staff:
Kelly Templin, City Manager
Carla Robinson, City Attorney
Jeff Kersten, Assistant City Manager
Ty Elliott, Internal Auditor
Gregory Jeffs, Assistant Internal Auditor
Jennifer Springer, Utilities Office Manager - UCS
Anita Dorsey, Financial Reporting Supervisor
Tanya McNutt, Deputy City Secretary
Regular Agenda Item No. 1 —Call to Order and Announce a Quorum is Present
With a quorum present, the Audit Committee of College Station was called to order by Mayor Nancy Berry at
4:34 p.m. on Tuesday, March 24, 2015 in the Administrative Conference Room of the City of College Station
City Hall, 1101 Texas Avenue, College Station, Texas 77842.
Regular Agenda Item No. 2 - Presentation, possible action and discussion of minutes for the audit
committee meeting held on December 1, 2014.
MOTION: Upon a motion made by Councilmember Mooney and a second by Councilmember Berry, the
Audit Committee voted three (2) for and zero (0) opposed, to approve the December 1, 2014 Audit Committee
minutes as amended. The motion carried unanimously.
Councilmember Aldrich arrived at 4:36 p.m.
Regular Agenda Item No 3 - Presentation, possible action, and discussion regarding the External Audit
• Report and Comprehensive Annual Financial Report (CAFR) presentation.
Jeff Kersten, Chief Financial Officer introduced Jim Ingram with Ingram, Wallis & Co. P.C.
Jim Ingram presented the results of the fiscal year 2014 audit and presented, along with staff, the 2014 CAFR,
Compliance and Single Audit Reports. This report provides a summary of the City's financial position as of
September 30, 2014.
MOTION: Upon a motion made by Councilmember Aldrich and a second by Councilmember Mooney, the
Audit Committee voted three (3) for and zero (0) opposed, to move to accept the fiscal year 2014 audit and
2014 CAFR, Compliance and Single Audit Reports to be presented to the City Council for their approval.
The motion was unanimous.
Regular Agenda Item No 4 - Presentation, possible action, and discussion regarding an update of the
fiscal year 2015 audit plan.
Ty Elliott, Internal Auditor briefly updated the Committee on fiscal year 2015 audit plan.
Completed audits:
✓ Non-payroll checks
✓ Itemized receipts
✓ Insurance eligibility
✓ Delinquent accounts
Remaining audits:
o Audit of fees
During the update Ty Elliott informed the audit committee that an audit of employee benefits and salary,
which had previously been scheduled in the audit plan, may not be the most efficient use of audit time and
resources because the Human Resources department has undertaken a similar project. The audit committee
then determined to discuss and select replacement audit topics during the next audit committee meeting.
Regular Agenda Item No 5 - Presentation, possible action, and discussion regarding the utility customer
service audit.
Item moved to next Audit Committee Meeting.
Regular Agenda ItemNo. 6 - Presentation, possible action, and discussion regarding future agenda
items.
Committee requested a discussion on upcoming audits topics.
Regular Agenda ItemNo. 7 -Adjourn. •
Hearing no objections, Mayor Berry adjourned the meeting at 5:07 p.m. on Tuesday, March 24,2015.
Nancy Berrg, Mayor q
ATTEST:
Tanya cN IDeputy City Secretary