Audit Committee

Regular Meeting of the Audit Committee October 23, 2025 at 2:00 PM Finance Conference Room, City Hall 200 Lincoln Avenue MINUTES 1. Call to Order The Regular Meeting of the Audit Committee was called to order by Diane Rubin, Chair at 2:06 PM, on Thursday, October 23, 2025, in the Finance Conference Room, CIty Hall, 200 Lincoln Avenue, Santa Fe, New Mexico. 2. Roll Call MEMBERS PRESENT Steven Johnson Diane Rubin Bill Keller MEMBERS EXCUSED Adolfo Montoya Elizabeth Travis OTHER PARTICIPANTS ATTENDING Andrea Phillips, Deputy City Manager Emily Oster, Director, Finance Department Director Matthew Bonifer, Accounting Officer Erminia Tapia, Business Operations Manager 3. Approval of Agenda MOTION A motion was made by Member Keller, seconded by Chair Rubin, to Approve. VOTE The motion Passed on a roll call vote. 4. Approval of Minutes a. Request for Approval of the September 04, 2025, Audit Committee Meeting Minutes. (Erminia Tapia, Business Operations Manager; emtapia@santafenm.gov) Committee Review: Audit Committee: 10/23/2025 MOTION A motion was made by Member Keller, seconded by Member Johnson, to Amend. VOTE The motion Passed on a roll call vote. Amend September 04, 2025 Audit Committee Meeting Minutes to add Andrea Phillips to participants and add editioral link for Emily K. Oster to document. 5. Presentations a. FY25 External Audit Update. (Emily K. Oster, Finance Department Director; ekoster@santafenm.gov and Alan D. "A.J. Bowers, Jr. abowers@criadv.com). b. Internal Audit Status Update. (Halie Garcia, Baker Tilly; halie.garcia@bakertilly.com) 6. New Business a. Month-End and Year-End Close Internal Audit. (Chelsea Ritchie, Baker Tilly; chelsea.ritchie@bakertilly.com) MOTION A motion was made by Member Johnson, seconded by Member Keller, to Approve with reccomendations. VOTE The motion Passed on a voice vote. b. Request for Approval of the 2026 Audit Committee Meeting Calendar. (Erminia Tapia, Business Operations Manager; emtapia@santafenm.gov). MOTION A motion was made by Member Keller, seconded by Member Johnson, to Approve. VOTE The motion Passed on a voice vote. 7. Public Comment 8. Matters from Staff 9. Matters from the Committee 10. Matters from the Chair 11. Next Meeting: January 22, 2026 12. Adjourn Meeting Adjourned at 3:18 P.M. Diane Rubin ______________________________________ Diane Rubin (Feb 16, 2026 11:31:01 PST) Audit Committee Chair Respectfully Submitted by: ______________________________________ Erminia Tapia, Business Operations Manager Audit Committee Meeting Minutes 10.23.2025 Final Audit Report 2026-02-16 Created: 2026-02-16 By: ERMINIA TAPIA (emtapia@santafenm.gov) Status: Signed Transaction ID: CBJCHBCAABAANxk2fs1SAdsXVScecd-ObZRFX02nS_Gb "Audit Committee Meeting Minutes 10.23.2025" History Document created by ERMINIA TAPIA (emtapia@santafenm.gov) 2026-02-16 - 4:55:52 PM GMT- IP address: 63.232.20.2 Document emailed to diane.m.rubin@gmail.com for signature 2026-02-16 - 4:56:14 PM GMT Email viewed by diane.m.rubin@gmail.com 2026-02-16 - 5:30:27 PM GMT- IP address: 146.75.146.0 Signer diane.m.rubin@gmail.com entered name at signing as Diane Rubin 2026-02-16 - 7:30:59 PM GMT- IP address: 72.132.46.133 Document e-signed by Diane Rubin (diane.m.rubin@gmail.com) Signature Date: 2026-02-16 - 7:31:01 PM GMT - Time Source: server- IP address: 72.132.46.133 Agreement completed. 2026-02-16 - 7:31:01 PM GMT