Audit Committee January 16, 2007 minutes

Deb Boileau

Informations

• Publié par: Mefig
• Nombre de lectures: 10
• Langue: English

Extrait

Poudre School District Audit Committee MINUTES January 16, 2007 minutes  Members Present  Debbie Bostak, Community Member, Chairperson Ross Cunniff, Member, Board of Education Larry Neal, Board of Education Cheryl Zimlich, Community Member Terri Sunset, Community Member Jim Sarchet, Assistant Superintendent of Business Services/CFO, Poudre School District  Updates  Debbie Bostak distributed the agenda for the meeting.  The Audit Committee approved the minutes as amendedfor the meeting held November 14, 2006. Amended items:   Page2 - Term Limits  Debbieand Terri will serve a two-year term starting January 2007.  Cheryl,one-year term, expires December 2007.  Rossterm expires December 2007.  Larrywill serve a two-year term.   Page2 - Self-Evaluation Checklist Section  Deletebullet by the sentence that reads “Debbie Bostak will research”.   Page3 - Future Meeting Section  Bullet5 - Renewal Process completed in November 2006.  Bullet6 – Self-Evaluation Checklist was completed in November 2006.  Term Limit - Begin recruiting and create a list of potential candidates for Cheryls replacement starting in May 2007. The Board will appoint a new committee member in December 2007. The Board will appoint a new Board member after the election in November 2007.Committee members agreed that Debbie Bostak will continue to be the Chair for the Audit Committee for the remainder of the year. Committee will renegotiate in November once the new board member comes on board.       Audit Committee community members and board members discussed the results of the “Evaluaion of the Independent Auditors”.  PreliminaryMinutes  January16, 2007  Page1  

 Item YesVotes NoVotes Comments/on evaluation itself or per discussion Number 1 5 2 5 3 41 Schoollunch, fund balance, Ross not aware of Title I 4 5 5 5 6 5 7 5 8 5  Nonon-audit services were provided, committee would like 9 5 to see site visit results from Sample and Bailey. 10 41 Unsure-5% firm, 10% audit per Bostak. 11 5Vicki Sweet comes prepared. 12 4Committee continuing to research audit fees.  Althoughnothing new, key issues were identified and an 13 5 action plan/mitigating procedures was established.  Committee would like to have a copy of the Charter Matrix along with the minutes each month. The matrix is a useful tool for the committee to set their agenda or plan for the calendar year.  Jim Sarchet also completed the “Evaluation of Independent Audiors”. Verbal summary of his results include the following: the quality ofthe auditis very high, Sample and Bailey work well with PSD staff, no disputes with Sample & Bailey.  Jim Sarchet talked to the committee about budget.  Budgetis going according to plan or better.  Challengefor future years: enrollment is flat and is expected to remain flat for the next  fiveyears.  Snowremoval comes from reserves.  Teresa Cole from IT and Lou Nagy from Business Services attended the meeting at various times. The committee interviewed them on security issues, internal controls, disaster recovery in the ITC department and the financial systems.  The committee asked Teresa to attend the meeting because it is the committees responsibility to look at the districts financial statements and internal controls and IT plays a role in this. The committee would like a better idea of ITs strategy of internal controls with systems.       PreliminaryMinutes  January16, 2007  Page2  

Teresas comments included the following:  ITC building holds the main data system, where all servers are stored and housed. ITC building holds the Financial System, Student System, various central systems. Full data is backed up on Fridays; incremental backups are during the weekdays. Backup is taken off site to a safe security box once a month. Store one year back once a month. Nightly dumps to FCHS. Mini data server on site. Contingency plan at FCHS; 48 hours to have systems up and running. Security, six people have access to server room. Back-up tapes are locked up. Different systems have different log-in systems. Do not monitor access logs; only at request of supervisor. Monitor general system performance, disk space usage, virus etc. Monitor hackers, intrusion; track things going on in network. Pattern of traffic is monitored, anything out of the ordinary. Unusual network activity pieces alert Teresa. Server is Windows 2003. Schools – Building Technology Administrator at sites. ITC coordinates with them. School files servers; school back up own server except PHS. Schools do have copy of gradebook servers. ITC manages gradebook server. Network gear at all sites, routers and switches to make own LAN to work with each building. Main router at ITC building. Portable devices-do not allow, huge security risk, non PSD laptops are not allowed to connect to network. Network box, intrusion of IP address. No formalized audit process, informal; always looking at processes. Discussed Outlook, student emails in the global are now removed. PSD staff list is separate from the student list. SPAM is constant battle. Physical backup is most reliable – tape. Wireless network; employee needs to let ITC know MAC address. ITC is looking at more hardware, software that monitors emails, online imaging system, payroll. Open records for email request depends on the mechanism for the request. ITC hard documentation not complete, in the works, always updating. Lou Nagy is a liaison between ITC and Bi-Tech. ITC supports technical side and Lou supports the functional side of Bi-Tech. Discussed the theft at FRHS. 30,000 users. 10-min screen lock. Prioritize what ITC should be doing with limited funds.      PreliminaryMinutes  January16, 2007  Page3  

Lous comments included the following:  Lou controls financial applications. Security – mask, controls for all users, report for security.  Threepeople are set up: Molly Janzen, LeeAnn Bayer, and Lou Nagy. Audits reports, deletes users. Lou and Pat Herrmann can get on the Bi-Tech system from home. Changed social security number to an ID# for security reasons. Change HR-PY systems. Cross training – IT does not get involved in the everyday processing. Lou writes the programs, utilities, and downloads. Software engineering processed;ITC installs the software. Lou prepares documentation for purple reports and distributes to proper department or employee. Lou is aware of internal controls, risk, and weaknesses. Discussed payroll runs and processes. Discussed secure connection with the bank.   Future Meetings  May 15, 2007 August 2007         

   

  

Preliminary Minutes January 16, 2007 Page 4 