Metropolitan Audit Committee Minutes - July 14, 2009

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METROPOLITAN GOVERNMENT OF NASHVILLE& DAVIDSON COUNTYMETROPOLITAN AUDIT COMMITTEEJULY 14, 2009MINUTESOn Tuesday, July 14, 2009 at 4:00 p.m., the Metropolitan Audit Committee met in thendMetropolitan Courthouse, 2 Floor Committee Room 4.Committee Members Present Others PresentBob Brannon, Chairman Mark Swann, Metropolitan AuditorBrack Reed, Vice Chairman Carlos Holt, Audit ManagerRich Riebeling, Finance Department Margaret Darby, Metro Legal AdvisorCharlie Tygard, Metro CouncilWalter Hunt, Metro CouncilCommittee Members AbsentDiane Neighbors, Vice MayorQuorum present? YesThe meeting was called to order by Bob Brannon, Committee Chairman.Approval of MinutesThe minutes for the March 10, 2009 meeting, were approved and seconded.New Business Public Works Traffic Operations; Juvenile Court Clerk Victims’ CompensationTrust; Davidson County Sheriff’s Office Revenue & Collections; Metro NashvillePublic Schools Information Security Management Report (Confidential Report):These four audits have been released since the last Audit Committee Meeting inMarch. Mark Swann briefed the Committee on the results and recommendationsof these audits. Specifically the audits were Metro Public Works TrafficOperations, Juvenile Court Clerk Victims’ Trust Accounts, Davidson CountySheriff’s Office Revenue and Collections, Metro Nashville Public SchoolsInformation Security Management Audit. Traffic and Parking Citation Process Audit: Mr. Swann stated a special ...

Informations

• Publié par: Feduh
• Nombre de lectures: 19
• Langue: English

Extrait

METROPOLITAN GOVERNMENT OF NASHVILLE

& DAVIDSON COUNTY

METROPOLITAN AUDIT COMMITTEE

JULY 14, 2009

MINUTES

On Tuesday, July 14, 2009 at 4:00 p.m., the Metropolitan Audit Committee met in the

Metropolitan Courthouse, 2

nd

Floor Committee Room 4.

Committee Members Present

Others Present

Bob Brannon, Chairman

Mark Swann, Metropolitan Auditor

Brack Reed, Vice Chairman

Carlos Holt, Audit Manager

Rich Riebeling, Finance Department

Margaret Darby, Metro Legal Advisor

Charlie Tygard, Metro Council

Walter Hunt, Metro Council

Committee Members Absent

Diane Neighbors, Vice Mayor

Quorum present?

Yes

The meeting was called to order by Bob Brannon, Committee Chairman.

Approval of Minutes

The minutes for the March 10, 2009 meeting, were approved and seconded.

New Business



Public Works Traffic Operations; Juvenile Court Clerk Victims’ Compensation

Trust; Davidson County Sheriff’s Office Revenue & Collections; Metro Nashville

Public Schools Information Security Management Report (Confidential Report):

These four audits have been released since the last Audit Committee Meeting in

March. Mark Swann briefed the Committee on the results and recommendations

of these audits. Specifically the audits were Metro Public Works Traffic

Operations, Juvenile Court Clerk Victims’ Trust Accounts, Davidson County

Sheriff’s Office Revenue and Collections, Metro Nashville Public Schools

Information Security Management Audit.



Traffic and Parking Citation Process Audit: Mr. Swann stated a special request

for an audit from the Davidson County Circuit Court Clerk was tentatively

accepted and work began, contingent on final approval from the Audit

Committee. The request to add this project to the 2009 Audit Work Plan was

presented to the Committee. The request was approved and seconded.



Review of CY 2009 Annual Audit Work Plan: Mr. Swann supplied a copy of a

spreadsheet to the Committee indicating the status of each audit listed. The

Office of Internal Audit has finalized five of the audits, five are in draft form, and

Metropolitan Audit Committee

July 14, 2009 Meeting Minutes

Page 2

another two are underway. The others are scheduled for the remainder of the

year.



State Bill 2042 was passed and signed by the Governor on June 5, 2009. The bill

protects audit working papers from release and allows local government audit

committees to go into private “executive session” for specific situations. Margaret

Darby stated that she needed to review this legislation.

Old Business



Annual Review of Audit Committee By-Laws and Annual Review of Office of

Internal Audit By-Laws: Margaret Darby completed a draft of the revised By-

Laws. Copies of the revised By-Laws were distributed to the Committee

Members for their review. Items of interest were discussed by the Committee.

Bob Brannon is to meet with Mark Swann to go over the wording of the By-Laws

prior to the next scheduled Metropolitan Audit Committee Meeting. A motion was

made to defer the By-Laws to the next meeting.



Annual Audit Committee Self-Assessment and Annual Performance Evaluation of

Metropolitan Auditor: Since the responses were minimal, Bob Brannon requested

the Committee submit suggestions before the next Audit Committee Meeting.

Any suggestions for changes should be brought to the Committee’s attention.

Metro Silent Whistle



Project Status and Requests for Proposals: Carlos Holt informed the Committee

that the contract for Silent Whistle expired in April and that Metro is in the

process of securing bids for a new Hot Line contract. Bidding closes the 22

nd

of

July and selection for a long term contract will be made around the first of

August.

Internal Audit Project Status



Internal Audit Project Status: Mark Swann reviewed the status of current audits

being worked on by the staff. He also answered the Committee member’s

questions. Charlie Tygard mentioned the Annual Audit Report to Council should

be completed to ensure council members are aware of projects being worked on.

Mr. Tygard also recommended that email notification be sent to the council

members when an audit has been completed and posted on the Web. In

addition, it was mentioned that Mr. Swann should attend the Council Finance and

Budget Committee Meetings to report status or answer questions regarding

audits.

Other Administrative Matters



Question brought up by Mr. Swann: On the Organizational Chart, who does the

Audit Committee represent – Metro Council or the citizens of Metro?

Metropolitan Audit Committee

July 14, 2009 Meeting Minutes

Page 3



Nashville Electric Service, Metropolitan Transit Authority, Metropolitan Airport

Authority and other Component Units: Discussion of the Committee and the

Office of Internal Audit responsibility to these entities was raised. The Committee

requested Margaret Darby, Metro Legal, to research this concern.



State of Tennessee, Public Chapter No. 368, Senate Bill No. 2042: This Public

Acts Bill was passed May 21, 2009. It pertains to Audit Committees and internal

audit work papers.



Mr. Swann mentioned that KPMG would like to do their presentation at the

September meeting.

Adjournment



The meeting was adjourned. The next Audit Committee meeting is scheduled for

September 8, 2009 at 4:00, Committee Room 4, located in the Metropolitan

Courthouse.

Respectfully Submitted,

Mark S. Swann

Metropolitan Auditor