Mayor & Commission Meetings

Audit Committee Agenda Wednesday, March 10, 2021 5:30 – 6:30 pm WebEx Teleconference A. Call to Order B. Approval of Meeting Minutes Review and approval of January 27, 2021, and February 10, 2021 meeting minutes C. Old Business  Status of Work Plan  Filling Vacant Positions  Internal Controls/Risk Assessment D. New Business Audit Committee  Structure, Role, and Responsibilities E. Next meeting date – April 14, 2021  AUDIT COMMITTEE MEETING MINUTES Wednesday, January 27, 2021 Committee Members Present: Committee Members Absent: Commissioner Melissa Link, Chair none Commissioner Patrick Davenport Commissioner Allison Wright Visiting Mayor/Commissioners: Commissioner Carol Myers Commissioner Ovita Thornton Commissioner Russell Edwards Staff Present: Other Visitors: Stephanie Maddox, Internal Auditor Hunaid Qadir Blaine Williams, County Manager Elizabeth Higgins A. Call to Order Commissioner Link (Chairwoman) called the meeting to order at 5:41 p.m. B. Approval of the November 30, 2020, and January 27, 2021, Meeting Minutes The committee agreed to hold the approval of the November 30, 2020 minutes until the next scheduled meeting. C. Old Business Auditor Maddox updated the committee on the Animal Services Audit, Fleet Program Audit, and hiring staff for the office. D. New Business 1. Review of the Audit Committee Insights Briefing prepared by the 2020 Overview Commission Chair Link, along with the committee and visitors present, reviewed and discussed the Audit Committee Insights Briefing, including the following: a. Best practices for optimizing the audit function b. Benefits of reorganizing the Audit Committee to include community citizens c. Expectations of the committee identified and included in the ACC Charter d. Creating a mission statement for the committee e. Incorporating audit tools to strategically achieve efficiency, effectiveness, and accountability of policy and operations within the Unified Government 1  f. Development of a programmatic audit function g. Identifying best practices for establishing a comprehensive internal control system that interfaces with a management control system h. Requesting the Mayor to reorganize the committee to include citizens 2. Commissioners Link, Myers, and Thornton expressed support for reorganizing the committee to include citizens and establishing clear expectations. Commissioner Wright agreed the committee needs to improve the efficiency of how the committee works with OOA and the Internal Auditor but does not agree the committee cannot improve the current structure. Commissioner Edwards reminded the committee about the risk assessment conducted by OOA in 2020 to improve audit efficiency. Commissioner Edwards requested that the Auditor provide the 2020 Risk Assessment results to the Overview Committee, Audit Focus Group. 3. The Committee agreed to continue the discussion about improving its support of the audit function. 4. The Overview Commission will present the Auditing Insights Briefing at the Mayor and Commission scheduled Work Session on Thursday, February 18, 2020. E. Adjourn Commissioner Edwards motioned to adjourn the meeting. Commissioner Myers seconded. Chairwoman Link adjourned the meeting at 6:55 p.m. 2  AUDIT COMMITTEE MEETING MINUTES Wednesday, February 10, 2021 Committee Members Present: Committee Members Absent: Commissioner Melissa Link, Chair Commissioner Allison Wright Commissioner Patrick Davenport Commissioner Russell Edwards Visiting Mayor/Commissioners: Commissioner Carol Myers Ovita Thornton Staff Present: Other Visitors: Stephanie Maddox None Blaine Williams A. Call to Order Commissioner Link (Chairwoman) called the meeting to order at 5:37 p.m. B. Approval of Meeting Minutes Commissioner Edwards motioned to accept the November 30, 2020 meeting minutes. Commissioner Myers seconded the motion. The committee voted 4-0 to approve the 11/30/2020 minutes. Commissioner Edwards motioned to accept October 14, 2020, revised meeting minutes. Commissioner Myers seconded the motion. The committee voted 4-0 to approve the 10/14/2020 revised minutes. The committee agreed to hold the approval of the January 27, 2021 minutes until the next scheduled meeting. C. Old Business Auditor Maddox updated the committee on the Animal Services Audit, Fleet Program Audit, and filling vacant within the office. D. New Business 1. The committee continued discussions about the Overview Commission’s Auditing Insights briefing. a. Restructuring the Audit Committee to include citizen expertise b. The necessity of documented internal controls throughout government departments c. Clarifying the role of the Audit Committee 1  Action: The committee requested feedback from the Chair of the 2020 Overview Commission about the ACC 2020 Risk Assessment. The committee requested Auditor Maddox to resend the 2020 Risk Assessment questionnaire and summary results. Commissioners Link and Myers will prepare an outline of the audit committee’s function and responsibilities for discussion at the next scheduled meeting 2. The Committee agreed to continue discussions about the Audit Committee’s role and structure at the next scheduled meeting. E. Adjourn Commissioner Edwards motioned to adjourn the meeting. Commissioner Davenport seconded. Chairwoman Link adjourned the meeting at 6:27 p.m. 2