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UPDATE: Board of Education Audit Committee Meeting - Aug 29, 2012

Meeting Date & Time: Wednesday, August 29, 2012, 5:00 PM
Where: DeLayo Martin Community Room Alice and Bruce King Educational Complex, 6400 Uptown NE
Minutes: Minutes
Agenda Packet: Packet
Meeting Posted On: 08/24/2012, 12:56 PM
Agenda Posted On: 08/24/2012, 4:59 PM
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Audit Committee Meeting

AGENDA

 

Please note that this meeting has been rescheduled to August 29, 2012 at 5:00 p.m.

Wednesday, August 29, 2012

5:00 PM

DeLayo-Martin Community Room, Alice and Bruce King Educational Complex, 6400 Uptown Blvd NE

Albuquerque, New Mexico

 

I.

Call to Order

 

II.

Adoption of August 29,  2012, Audit Committee Agenda and Approval of the August 31, 2011, Audit Committee Minutes (Discussion/Action)

 

III.

Special Issues

 

A.

Personnel Changes (Discussion)
Presenter: Peg Koshmider

 

B.

Ethical Advocate Statistics  (Discussion)
Presenter: Peg Koshmider

 

C.

Aging Report (Discussion)
Presenter: Peg Koshmider

 

D.

Stolen Items Report (Discussion)   
Presenter: Joyce Ramirez

 

E.

Internal Audit Charter Deletion (Discussion/Action)
Presenter: Peg Koshmider

 

F.

Audit Plan for 2012-2013 (Discussion/Action)
Presenter: Peg Koshmider

 

G.

Community Representative (Discussion)
Presenter: Peg Koshmider

 

H.

Internal Audit Meeting Schedule Changes to three meetings (Discussion/Action)
Presenter: Peg Koshmider

 

IV.

Adjourn to Executive Session pursuant to the Open Meetings Act NMSA 1978, (§ 10-15-1 (H) (2)) for the purpose of discussing limited personnel matters in connection with Internal Audit (Discussion/Action)

 

A.

Ten Audits/Reports (Discussion)

 

I.

21st Century Charter School
Presenter: Peg Koshmider

 

II.

La Academia Charter School
Presenter: Mark Tolley

 

III.

LCHS Las Ositas Dance Team
Presenter: Sonia Montoya

 

IV.

Susie Rayos Marmon - RGEC    
Presenter: Peg Koshmider

 

V.

Highland Bookroom
Presenter: Sonia Montoya

 

VI.

Reginald Chavez Security Cameras
Presenter: Peg Koshmider

 

VII.

Rio Grande HS Girls Basketball Program
Presenter: Sonia Montoya

 

VIII.

Osuna ES Time Fraud
Presenter: Peg Koshmider

 

IX.

6th Floor Time Fraud
Presenter: Peg Koshmider

 

X.

Edward Gonzales Conflict of Interest/Nepotism
Presenter: Peg Koshmider

 

B.

Twenty Six General Operational/Federal Funds Audits (Discussion)
Presenter: Joyce Ramirez

 

C.

One Hundred Fifty Five Activity Fund Audits (Discussion)
Presenter: Joyce Ramirez

 

D.

Seven Non-Compliant Activity Fund Audits (Discussion)
Presenter: Sonia Montoya

 

V.

Reconvene to Open Session

 

VI.

Statement of Closure

 

VII.

Consideration of Acceptance of the Internal Audit Reports discussed in Executive Session (Action)

 

A.

Ten Audits/Reports

 

I.

21st Century Charter School

 

II.

La Academia Charter School

 

III.

LCHS Las Ositas Dance Team

 

IV.

Susie Rayos Marmon - RGEC

 

V.

Highland Bookroom

 

VI.

Reginald Chavez Security Cameras

 

VII.

Rio Grande HS Girls Basketball Program

 

VIII.

Osuna ES Time Fraud

 

IX.

6th Floor Time Fraud

 

X.

Edward Gonzales Conflict of Interest/Nepotism

 

B.

Twenty Six General Operational/Federal Funds Audits

 

C.

One Hundred Fifty Five Activity Fund Audits

 

D.

Seven Non-Compliant Activity Funds Audits

 

VIII.

Adjournment

 









ALBUQUERQUE PUBLIC SCHOOLS

AUDIT COMMITTEE MEETING

August 29, 2012

MEETING SUMMARY

COMMITTEE MEMBERS PRESENT: Paula Maes (acting chairperson), David Robbins, Dr. David Peercy,   Lorenzo Garcia,  Dr. Analee Maestas, Don Moya (ex-officio member),   Winston Brooks (ex-officio member. Also present via telephone was Kathy Korte

 

ABSENT: Martin Esquivel

 

Participants: Dr. Brad Winter, Peg Koshmider, Sonia Montoya, Joyce Ramirez, Rachel Cortez, Brenda Yager

 

  1. I. Call to Order

The meeting was called to order at 5:00 p.m.

  1. II. Adoption of  August 29,  2012, Audit Committee Agenda and Approval of the August 30,  2011, Audit Committee Minutes (Discussion/Action)

Chairperson Paula Maes called for a motion to revise the agenda by deleting III F-Audit Plan. David Peercy motioned for the revision. Lorenzo Garcia seconded the motion. All voted in the affirmative to approve the motion.

Chairperson Paula Maes motioned for approval of the August 29, 2012, Audit Committee amended agenda, and approval of the August 30, 2011, Audit Committee minutes. Lorenzo Garcia motioned and David Peercy seconded the motion. All voted in the affirmative to approve the motion.

  1. III. Special Issues
  2. A. Personnel Changes (Discussion)

Peg Koshmider introduced the newest staff member. Rachel Cortez has been with the district for six years and was the bookkeeper at Atrisco Heritage Academy High School for four years. Peg explained that Rachel will be doing the elementary and middle school audits and Joyce Ramirez will do the high school audits.  David Peercy asked if Rachel had audit experience. Peg explained that Rachel was the bookkeeper at AHHS and that she does have the experience to do the activity funds audits and has been in training since May.

  1. B. Ethical Advocate Statistics (Discussion)

Peg Koshmider reviewed the number of whistle blower reports we have received. Last year there have been 145 complaints, a 61 percent increase. We have closed 140 and have six pending with some already closed. Peg commented that this year is starting out to be busy and that 16 complaints already have been received. David Peercy asked about the increase in complaints. Peg explained that Internal Audit worked with the schools to get posters in place and that might be the reason.

  1. C. Follow Up and Aging Report (Discussion)

Peg Koshmider explained the purpose of the follow up and aging report is a tool used to help clear exception items. Ms. Koshmider said various departments have worked very hard to get items cleared.  Lorenzo Garcia asked a question regarding the nepotism issue and the negotiating contracts. Winston Brooks explained that in the negotiating contract, management does not have the right to assign staff to other locations unless there is an enrollment issue. If two employees are related then the district does not have the right to move one of the employees according to the current contract. This has been discussed with the teachers union before.  A brief discussion was held describing what nepotism is and can mean in a variety of situations. Mr. Brooks explained that it doesn’t need to include a supervisory roll and that APS was looking at a broader description. Kathy Korte mentioned that APS takes a hard stance when dealing with the charter schools and nepotism issues so it’s a conflict when we don’t at APS. Ms. Korte also said any nepotism policy needs to be the same across the board with APS and with charter schools. Mr. Brooks talked about the conflict of interest statement that all administrators must complete. David Robbins explained his concern regarding how long some of the items are taking to be cleared from the aging report since we are dealing with public funds.

  1. D. Stolen Items Report (Discussion)

Joyce Ramirez explained that the stolen items report is required by the Office of the State Auditor on an annual basis. Ms. Ramirez explained that the Internal Audit report includes all stolen items that are reported to the APS Police Department - including cash and it has no materiality. The amounts are taken directly from the police reports. The Finance Department produces a list that includes equipment taken out of service, including computers and items over a certain dollar amount. Ms. Ramirez explained that this year’s report was approximately $33,000 more than last year’s report. David Peercy stated that approximately 70 percent of this report is computers and that he thinks we can get tracking software so that we can locate these missing computers. Brad Winter stated that we did add the trackers a few years ago to the computers, but explained that it would cost too much to get that computer if it was located in another state. Dr. Winter talked briefly about the investigations into the three largest thefts on this report.  Dr. Winter also stated that they are working with the principals and staff to secure the schools. Mr. Robbins commented that the cost of some of these laptops is outrageous and no one at the school level should be buying laptops this costly. Also, Mr. Robbins wondered about the I-Pads stolen at Mountain View Elementary School and wondered why they were purchasing so many I-Pads when Discovery implementation has not taken place. Dr. Winter explained that the I-Pads were in an I- Cabinet. Mr. Brooks also explained that some schools get Horizon grants to purchase these laptop/I-Pad carts in an effort to eliminate computer labs. Mr. Robbins stated they need to be kept more secure.

  1. E. Internal Audit Charter – Deletion (Discussion/Action)

Ms. Koshmider explained that with the change in the policies and the procedural directives, the Internal Audit Charter is now very different and should be deleted so that Internal Audit is in line with what the board has voted on. Ms. Maes called for a motion to delete the charter. David Peercy made the motion. Lorenzo Garcia seconded. David Robbins opposed this motion saying that he feels that a charter should be in place so that Internal Audit knows what is expected. All others voted in the affirmative. Motion passed.

  1. F. Audit Plan for 2012-2012 (Discussion-Action)

The agenda was revised with item F removed.

 

  1. G. Community Representative (Discussion)

Peg explained that we are required by law to have two community representatives. APS policy required one to be a CPA and state law requires one to be a parent of an APS student. The parent resigned because the children are now in private school. Demesia Padilla’s term expired in February. Paula Maes submitted the name of a Sandia High School parent, Susan Wrons, and Martin Esquivel may be looking at the CPA position. Ms. Wrons was not asked to attend this meeting until the committee discussed it. Peg explained that the names could be brought to the external meeting if the committee chooses. A brief discussion was held stating a variety of names and requirements. Brenda Yager stated that the next external Audit Committee meeting is September 17, 2012.

  1. H. Internal Audit Meeting Schedule Changes (Discussion/Action)

Peg explained that changing the times of the Internal Audit meetings may work better for the committee. Ms. Maes asked for a motion to change the meetings to three. David Robbins motioned. Dr. David Peercy seconded. Mr. Robbins expressed concerns at having a long gap from April to October and prefers another meeting in July. Ms. Maes asked the committee if they wanted three meetings or four meetings. Dr. Peercy asked what business we would have between April through July. Peg answered that we would have investigations and independent audits. Mr. Robbins explained that many items were stolen in May and the Audit Committee wouldn’t find out about it until October unless there was a July meeting. Ms. Maes asked for an amended motion to change the number of meetings back to four. David Robbins amended his motion. David Peercy seconded. All others voted in the affirmative. Motion passed.

  1. IV. Adjourn to Executive Session pursuant to the Open Meetings Act NMSA 1978

(§10-15-1(H) (2)) for the purpose of discussing limited personnel matters in

connection with Internal Audit (Discussion/Action)

David Robbins motioned to move to executive session. Analee Maestas  seconded the motion. A roll call vote was called to verify committee member agreement to close the meeting and Don Moya, Winston Brooks, Lorenzo Garcia, David Peercy, David Robbins, Kathy Korte, Analee Maestas and Paula Maes answered in the affirmative.  Martin Esquivel was not present for the vote. The motion passed.

The committee adjourned to Executive Session pursuant to (§ 10-15-1 (H) (2)) for the purpose of discussing limited personnel matters in connection with Internal Audit including one hundred fifty five activity funds audits including seven non-compliant activity fund audits, twenty six operational/federal funds audits and ten audits/reports.

 

  1. V. Reconvene to Open Session

  1. VI. Statement of Closure

Ms. Maes stated that the APS Audit Committee met in executive session on August 29, 2012, for the purpose of discussing limited personnel matters in connection with Internal Audit as authorized by the limited personnel matters exception -NMSA 1978,10-15-1(H) (2).  The matters discussed in the executive session were limited only to those specified.

  1. VII. Consideration of Acceptance of the Internal Audit Reports discussed in Executive

Session (Action)

  1. One Hundred Fifty Five Activity Funds Audits including Seven Non-Compliant Activity Funds Audits
  2. Twenty Six General Operational/Federal Funds Audits
  3. Nine Audits/Reports  
    1. i.        21st Century Charter School
    2. ii.        La Academia Charter School – moved to closed session of external audit meeting of 9-17-12 when Mark Tolley would be available to present
    3. iii.        LCHS Las Ositas Dance Team
    4. iv.        Susie Rayos Marmon – RGEC
    5. v.        Highland Bookroom
    6. vi.        Reginald Chavez Security Cameras
    7. vii.        RGHS Girls Basketball Program
    8. viii.        Osuna ES Time Fraud
    9. ix.        6th Floor Time Fraud
    10. x.        Edward Gonzales Conflict of Interest/Nepotism

Paula Maes motioned for acceptance of the audits/reports a through c. Lorenzo Garcia motioned. David Peercy seconded. Analee Maestas, David Robbins, Don Moya and Winston Brooks answered in the affirmative. Martin Esquivel and Kathy Korte were not present for the vote. The motion passed.

  1. VIII. Adjournment

The meeting was adjourned at 6:40 pm.

 

 

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