A. Public Input B. Election of Chair and Vice Chair C. CAO Hotline - How to report Fraud, Waste, Abuse or Violations of City Policy D. City Auditor Update Report - City Auditor Butola E. Discussion of Meeting Date Change Request for March and April F. Staffing Changes
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Mr. Laflin reviewed the two reports at the back of the financial statements: Internal controls had no weaknesses. Management letter required by the Florida Auditor General. Highlights found from last year and if corrective action had been taken. Any new findings that may not rise to the significance of that material weakness Recommendations on improving financial management, operate more efficiently, and tighten up some internal controls. Page 50 addressed whatever findings were in the prior year s audit. Of the six findings, five were perfectly cleared, and one was partially cleared
strengthening internal control, how to operate more efficiently Page 51 - A Review of Accrued Leave Balances Interim Superintendent Collins inquired when the erroneous payout occurred. Mr. Laflin responded it was paid out in FY 2017. Committee Member Nelson asked how much was the total. Director Bateman stated the total was 35,000. She noted they could only find 5,000 that was documented where the Superintendent told the Governing Board that he was gone. A decision was made to only request back the amount where there were actual board meeting minutes as proof that he was not there. Committee Member Nelson questioned if he has been asked to reimburse us for that. VOLUME II PAGE: 30
VOLUME II PAGE: 31 City Auditor Butola stated it was an audit of the Internal Funds which the prior City Auditor completed. There were 18 findings, 3 reportable conditions. The prior City Auditor retired at the end of March, and the current City Auditor started May 1st. Due to staffing limitations, we contracted with CLA to do the follow ups. Based on the findings of the prior City Auditor, CLA did some testing for a short period of time (March June). They looked at certain transactions that corresponded with the findings to see if the school had done some of the recommendations. It was important to note that this audit was released at the end of February. CLA, the City, and the school have completed a good amount of the recommendations. Discussion held regarding the attitude of the Board and how to change that perception.
Director Bateman stated the culture with Ms. Collins has changed quite a bit and now they call us when they have a problem. Interim Superintendent Collins stated we are so limited in staff that we need the support from the City. She noted that we will be doing risk assessment every three years and the External Auditor will be doing the internal funds audit along with the CAFR.
Opening Transmittal Letter Scope and Methodology Selected 60 receipt transactions and 60 disbursement transactions from March 1 to June 30, 2017 General Observations, Highlights of Recommendations Exhibit A - 18 internal audit findings, recommendations, and follow up procedures Exhibit B - Management s Final Response right before report was issued on December 11th Summary of findings Focus on receipts, disbursements Receipting Ticket Inventory Undesignated Donations Qualified Public Depositories Amount over 300 use purchase order Discussion held regarding the exception using Amazon.
Restrictions on use of a temporary approver Quarterly reporting, annual audit, updated Policy and Procedures Manual VOLUME II PAGE: 32 Discussion held regarding the 25/75 split for undesignated donations; 25 would be at the principal s discretion to go to a General Fund line item, and 75 would go towards technology such as smart boards and projectors. Discussion held regarding the process for training new personnel. Finance Staff (Martin and Tanner) and Charter School Staff (Collins, Muniz, Kreuz) left the meeting at 3:42 p.m. City Auditor Update Report City Auditor Butola went over the 11/17/17 through 12/19/17 Update of City Auditor s Office Activities dated December 19, 2017 which was emailed to the Committee and was posted online. They included the following: In Progress External Auditors Clifton Larson Allen (CLA): External Financial Auditors (CAFR) (FY2017) External Financial Auditors Charter Schools (CAFR) (FY2017) Pension Plan Audits (Police, Fire, and General) (FY2017) Charter School Authority Follow up Internal Funds
Disbursement and Usage Follow up Evaluation of Internal Controls Parts Acquisition, Monitoring, Disbursement and Usage Follow up Timekeeping City Clerk Records Division Audit Citywide Audit Risk Assessment FY 2019, 2020, 2021 Public Works Storm Water Operations IT Risk Assessment Follow up Police Department Annual Review of Property and Evidence
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