Audit Committee

Audit Committee Meeting Agenda Monday, November 30, 2020 6:00 – 7:00 pm WebEx Teleconference A. Review and approval of meeting minutes – October 14, 2020 B. Status of Work Plan  Fleet Management Program  Animal Services Department C. Overview Commission Presentation D. Old Business E. Next meeting date – TBD  AUDIT COMMITTEE MEETING MINUTES Wednesday, October 14, 2020 – Via WebEx Committee Members Present: Visiting: Commissioner Melissa Link, Committee Chair Blaine Williams, County Manager Commissioner Ovita Thornton Deborah Lonon, Assistant County Manager Commissioner Patrick Davenport Josh Edwards, Assistant County Manager Commissioner Allison Wright Elizabeth Higgins, 2020 Overview Commission Commissioner Russell Edwards Hunaid Qadir, 2020 Overview Commission Staff: Stephanie Maddox, Internal Auditor Committee Chair Link called the meeting to order at 5:35 pm. A. October Minutes Commissioner Thornton motioned for approval of the October Minutes. Commissioner Wright seconded. All in favor. B. Work Plan Update Internal Auditor Maddox provided a status update on the audit work plan:  Central Services Department  Animal Services Department C. 2020 Overview Commission Elizabeth Higgins and Hunaid Qadir from the Overview Commission, Audit Focus Group, presented research and analysis for the ACC Internal Audit Program. The committee requested a copy of the presentation to review for a discussion at the next committee meeting. Commissioner Wright made a motion to discuss the Overview Commission’s presentation at the next committee meeting. Commissioner Thornton seconded. All in favor D. New Work Plan Police Department Audit - The committee revised the scope for the audit of the Police Department. The revised scope includes the removal of the evaluation of sworn officer salaries and comparison with benchmark communities and adds a request of the Internal Auditor to meet with the Safety and Justice Taskforce. The Internal Auditor will solicit feedback from the Taskforce and update the Committee on any new information that would require amending the audit scope. Page 1 of 2  Commissioner Thornton motioned to approve the revised scope of the Police Department audit. Commissioner Edwards seconded. The motion passed with four votes in favor and one vote against. Elections Office and Board of Elections Audit – The committee agreed on the following expanded audit scope: a. Examine the interface and communication between the Elections Office and Board of Elections b. Assess the effectiveness of the Elections Office efforts to comply with reporting and disclosure requirements c. Assess the Elections Office interface with the State Board of Elections and the Secretary of State’s Office d. How does the Elections Office carry out directives from the State and communicate these with the Board of Election e. Determine the responsibilities and authority level of the Board of Elections f. Determine the functions of the Elections Office The audit will not begin until after the election season is over, which is anticipated to be around late January or early February 2021. Commissioner Edwards motioned to forward the revised scope for both audits to the full Commission for consideration. Commissioner Thornton seconded. All in favor. The next Audit Committee meeting is scheduled for December 9, 2020, from 5:30 pm – 6:30 pm via WebEx. Commissioner Thornton motioned to adjourn the meeting. Commissioner Edwards seconded. The meeting adjourned at 7:15 pm. Page 2 of 2