Audit Committee

AUDIT COMMITTEE MEETING MINUTES Wednesday July 19, 2017 Committee Members Present: Committee Members Absent: Commissioner Diane Bell, Committee Chair Commissioner Kelly Girtz Commissioner Jared Bailey Commissioner Sharyn Dickerson Commissioner Harry Sims Visiting Mayor/Commissioners: Visiting Others: Mayor Nancy Denson Terrance Martin, Student Intern Staff: Stephanie Maddox, Internal Auditor Myla Neal, Leisure Services Jestin Johnson, Assistant Manager Mel Cochran, Leisure Services Deborah Allen, Recorder Brian Seagraves, Leisure Services Committee Chair Bell called the meeting to order at 5:31 PM. A. Approval of Minutes: Minutes of the January 18, 2017 meeting were unanimously approved. B. Welcome: Committee Chair Bell welcomed visitors and Commissioner Sims for his recent appointment to the Audit Committee. C. General Update from the Internal Auditor: Internal Auditor Maddox discussed the core principles of the internal audit function. Some of which are: Demonstrating integrity Maintaining independence in fact and appearance Demonstrating an un-biased and impartial mindset Serving as a collaborative partner with auditees Carrying out work freely and objectively Promoting organizational improvement D. Operational Analysis FY17 Work Plan: Leisure Services - The Internal Auditor submitted an agenda item for the Leisure Services Performance Audit to be accepted by the Full Commission at the regular meeting on August 1. Committee Members requested the Internal Auditor prepare a presentation to be discussed among the Full Commission at the earliest work session date available.  Committee Members discussed recommendations relevant for discussion at the work session. Leisure Services Department staff offered to update the list of recommendations for the Mayor and Commission which would indicate what actions have already been completed or are in progress. Committee Members requested the list be paired down to 6- 10 recommendations for discussion amongst the Full Commission. The recommendations up for discussion should consist of any remaining recommendations where no progress has been made or there is disagreement with a recommendation. Boards, Authorities, and Commissions - The Internal Auditor submitted an agenda item for the Boards, Authorities, and Commissions Audit to be accepted by the Full Commission at the regular meeting on August 1. E. Operational Analysis FY18 Work Plan: Internal Auditor Maddox provided a revised document listing the audits completed to date as well as a list of the ACC audit universe (the potential range of all audit activities, e.g., processes, programs, departments, etc.). Items of consideration for the annual work plan were discussed by the Committee Members which included: Sheriff Department Police Department Central Services Department (Animal Control; Facilities Management; Landscape Management; Internal Support) Purchase Card Program Water Business Office Transit (Kids under 17 ride free) F. Agenda items for next meeting scheduled for Wednesday, September 13, 2017: FY18 Work Plan General Information Update Audit Process The meeting adjourned at 6:50 PM. Audit Committee Meeting Minutes July 19.2017