Mayor & Commission Meetings

AUDIT COMMITTEE MEETING MINUTES Monday, July 13, 2020 – Via WebEx Committee Members Present: Visiting: Commissioner Melissa Link, Committee Chair Blaine Williams, Manager Commissioner Allison Wright Deborah Lonon, Assistant County Manager Commissioner Russell Edwards Josh Edwards, Assistant County Manager Commissioner Ovita Thornton Keith Sanders, Program Admin., SPLOST Commissioner Patrick Davenport Staff: Stephanie Maddox, Internal Auditor Aaron Court, Student Intern Sarah Dryden, Student Intern Committee Chair Link called the meeting to order at 5:37 pm. A. June Minutes Commissioner Link suggested that the committee postpone the approval of the June 17 minutes to allow for amendments due to technological issues and disruptions that occurred during the meeting. The entire committee agreed to submit their notes from last month’s meeting to make the minutes more thorough. B. Work Plan Update Internal Auditor Maddox provided a status update on the audit work plan:  Central Services Department – Fleet Management Division  Animal Services Department Both of these audits are expected to be completed by the end of the month. C. Risk Assessment Internal Auditor Maddox gave an update about the Risk Assessment. Since the last meeting, the Office of Operational Analysis has gotten several more responses to the Risk Assessment Questionnaire, increasing their response rate to 92%. D. Inmate Medical Services Internal Auditor Maddox explained the findings and recommendations made by the Office of Operational Analysis upon reviewing Armor Correctional Healthcare’s contract terms, expenditures, and compliance. Finding 1 stated that the Sheriff’s Office should hire a contract manager with clinical experience to add the benefits of partnership-building with healthcare providers and increased fiscal oversight. Commissioner Link expressed concern with Armor’s 270 day billing period. Page 1 of 2  Auditor Maddox proceeded to explain the discrepancies of inmate reporting between the GBI and the Sheriff’s Office. Finding 2 addressed the confusing language contained in the contract and its lack of revision approval. Commissioner Link started a discussion about pharmacy costs and the level of detail provided by the invoice. The committee reviewed medical data. Finding 3 stated that invoices submitted for payment by the Contractor lack sufficient detail. Internal Auditor Maddox explained that the Office of Operational Analysis received further documentation that showed that Armor possessed detailed statements but that this detail was not included in the documents sent to the Finance Department. Commissioner Davenport and Commissioner Thornton posed questions about industry standards in detailed reporting. Commissioner Link suggested that it might be helpful to see what brands of medicine are being used to assess potential cost savings. E. Audit Topics Under Consideration for 2020 The committee reviewed the list of audits under consideration. Commissioner Link suggested that an audit of the Police Department be added to the list of potential audits based on current community concerns, and Commissioner Thornton agreed. Commissioner Wright reminded everyone that the Risk Assessment is intended for determining future audits, and Commissioner Link responded by saying the Risk Assessment is the quantitative tool to supplement qualitative decision-making. Commissioner Edwards motions to table the discussion of the audit plan until the Risk Assessment comes back. Commissioner Thornton seconded. All in favor. F. Administrative Update Internal Auditor Maddox provided an update on two administrative areas:  Audit Management Software – Internal Auditor Maddox advised the committee that a vendor has been selected and the next step is to prepare an agenda item for the software.  2020 Overview Commission The next Audit Committee meeting is scheduled for August 12, 2020, from 5:30 pm – 6:30 pm via WebEx. Commissioner Edwards motioned to adjourn the meeting. Commissioner Thornton seconded. The meeting adjourned at 6:48 pm. Page 2 of 2