HomeMy WebLinkAbout2010-12-08 MinutesMinutes of the December 8, 2010 Audit Committee Meeting
The following audit committee members were present:
Tony Uth, Jr.
Judy Jacobs
Alderwoman Adella Gray
The following City staff members were present:
Don Marr, Chief of Staff
Paul Becker, Finance and Internal Services Director
Vicki Deaton, Internal Auditor
Sondra Smith, City Clerk
Lisa Branson, Deputy City Clerk
Approval of Minutes:
The minutes of the September 15, 2010 Audit Committee Meeting were approved by all
committee members present. Draft minutes from this meeting and the September 15,
2010 final minutes will be forwarded to the City Council to keep them informed of
committee proceedings.
Internal Audit Update:
Time and Attendance Software
The implementation team is meeting weekly. We are still in the set up phase and have
about 50 test employees using the system. Two time clocks have been installed in the
City Administration building and one in the Dispatch area of the Police Department for
test employees. We are in the process of getting the software transferred to City servers.
We have been using a web version of the software for testing. Once the software is on
City servers, we will be able to begin testing clocking in and out by telephone. This will
be used by some of our field and on call employees.
Judy asked if exempt employees would be using the system. Currently, it is planned that
exempt employees will clock in and out for their scheduled time, but will not punch in
and out for lunch. Less than 20% of employees are exempt. Tony asked about the
implementation schedule and Paul said that he believed full implementation throughout
the City would take one year.
IT Assessment
The consultant is scheduled to give a presentation of recommendations to the City
Council on 12/14/10. Don Marr shared that the primary recommendation is for an
improvement in IT governance — how IT decisions are made. Also, we need to make
improvements in planning implementation of new software and IT security, which
includes tracking IT hardware inventory. There are also long-term recommendations
related to the replacement of the City's primary information systems. They suggested
that City processes be evaluated prior to any system purchases. The report addresses
bundling the City's AT&T network contracts, the possibility of contracting out some IT
services, and making electronic payment available for more City charges. Judy asked
about document management and the possibility of going paperless. The consultant
recommends maximizing our current electronic document management system.
Internal Audit review of HR Classification Self -Audit
This is ongoing but should be complete by the end of 2010.
Authority of City Employees to Contract with the City
The report was issued on 9/24/10. I will look at this each year.
Business Expense Review
The report was issued 11/29/10.
Solid Waste Hauler Vendor Audits
Over 34,000 in unpaid franchise fees have been recovered. Over $5,000 in audit costs
have been billed. No report has been issued yet because the Utilities Director is deciding
whether or not to pursue 2009 unpaid franchise fees and/or make adjustments to the solid
waste hauler program in the City. There are currently 5 active haulers within the City
providing these services besides our own Solid Waste division. The franchise fees are
self-reported by the various vendors that have agreements with the City.
Annual Physical Inventory Counts
All physical inventory counts are complete except fuel, which will be counted at the end
of December. As part of the annual inventory work, I am performing a work order
process review at Water & Sewer Operations to better understand their inventory
recordkeeping. They will be implementing new inventory software soon. They are
moving to the Hansen inventory system from the New World inventory module and want
to implement bar coding with the new system also.
Police Property Evidence Review
I am currently working on an audit of the controls over property and evidence in the
custody of the Police Department. They are refining their property and evidence policies
and procedures as they seek accreditation.
Court Exemption
We are waiting on a report from the Arkansas Division of Legislative Audit relating to
the review of court accounting procedures and a request for exemption from certain state
regulations.
Don Marr made a request of the audit committee. The City would like to implement a
lean government project which focuses on process improvement. The administration
would like the internal auditor to be involved in the project. During 2011, a major
business process would be chosen for review and some internal audit time is requested to
work on the review. Members of the audit committee thought the project was a good
idea and were receptive to including the work on the 2011 annual audit plan. Judy also
suggested seeking advice from outside the City to add new perspective to the process
review.
The 2011 annual audit plan will be presented for the audit committee's approval at the 1't
quarter 2011 meeting.
City Clerk Duties and Communicating with Citizens
Sondra Smith, City Clerk, and Lisa Branson, Deputy City Clerk, were introduced to the
committee. Sondra thanked the committee for their service to the City.
One of the City Clerk's office main duties is to take care of all the official records of the
City — ordinances, resolutions, contracts, and meeting minutes. An electronic document
management system (EDMS) is used to track and maintain the records. They are scanned
and available for internal use and many are available for citizen access on the City's
website. The City Clerk's office gets many requests for documents and information.
They refer the citizens to the City's website whenever possible. They perform research
to complete FOIA (Freedom of Information Act) requests. FOIA requests must be
responded to immediately.
Another responsibility of the City Clerk's office is to work with the county to coordinate
elections. They provide information to citizens interested in running for office.
The City Clerk's office prepares the City Council agendas, attends City Council
meetings, and prepares minutes for City Council meetings. They are the primary point of
contact for the City Council.
The City Code (which is many of the City's ordinances) is maintained by the City Clerk's
office. It is available on the City's website and is updated by the City Clerk's office
quarterly. Updating the Code in house provides a more timely and accurate version of
the code.
The City Clerk's office is responsible for state required public notification for ordinances.
They also maintain records for all City boards and committees, and administer the
appointment process. They are responsible for all meeting room reservations in the City
Administration Building.
The City Clerk's office tracks all City annexations to ensure that the state is notified
about land areas annexed. This is important because some state tumback monies
received by the City are based on the City limits. Accurate city limit information is also
important for franchise fees.
All City internal policies and procedures are maintained by the City Clerk's office. They
administer the revision process and make sure all policies are posted on the CityNet (the
City's intranet for employees).
The City Clerk's office provides notary services to the public and employees.
Sondra is a voting member on the Police Pension Board and the Fire Pension Board. She
is the secretary of each of the boards and she prepares all their correspondences.
The City Clerk's office is staffed with Sondra, 3 full-time employees, and 2 part-time
employees. Sondra is an elected official with a 4 year term.
Sondra displayed the City's website on the overhead projector for the committee to view.
She showed them several features — committee pages, minutes, the citizen request form,
the City Code, City Council agendas, the calendar of meetings, City Council meeting
minutes, and web streamed City Council meetings. There is also a City employee
directory. The annual budgets and CAFRs (comprehensive annual financial reports) are
available on the website too. Don told the committee that the City's website was recently
recognized as a top local government website in the nation by the encyclopedia and
reference resource Juggle.com.
The committee thanked Sondra for the presentation and the meeting was adjourned.