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Board of Education Audit Committee Meeting - Oct 29, 2012

Meeting Date & Time: Monday, October 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: 09/04/2012, 11:51 AM
Agenda Posted On: 10/26/2012, 3:21 PM
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Audit Committee Meeting

AGENDA

 

Monday, October 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 October 29, 2012, Audit Committee Agenda and Approval of the August 29, 2012, Audit Committee Minutes (Discussion/Action)

 

III.

Special Issues

 

A.

Ethical Advocate Statistics  (Discussion)
Presenter: Peg Koshmider

 

B.

Aging Report (Discussion)
Presenter: Brad Winter

 

C.

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

 

D.

Proposed Adminstrative Action Spreadsheet (Discussion)
Presenter: Brad Winter/Peg Koshmider

 

IV.

Consideration for Approval to Convene in 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 (Action)

 

A.

Forty Three Activity Fund Audits (Discussion)
Presenter: Rachel Cortez

 

B.

Seven Non-Compliant Activity Fund Audits (Discussion)
Presenter: Joyce Ramirez

 

C.

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

 

D.

One Audit/Report (Discussion)

 

I.

Sandia Base ES Bookkeeper
Presenter: Joyce Ramirez/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.

Forty Three Activity Fund Audits

 

B.

Seven Non-Compliant Activity Funds Audits

 

C.

Eleven General Operational/Federal Funds Audits

 

D.

One Audit/Report

 

I.

Sandia Base ES Bookkeeper

 

VIII.

Adjournment

 









ALBUQUERQUE PUBLIC SCHOOLS

AUDIT COMMITTEE MEETING

October 29, 2012

MEETING SUMMARY

COMMITTEE MEMBERS PRESENT: Paula Maes, David Robbins, Dr. David Peercy, Lorenzo Garcia, Dr. Analee Maestas, Winston Brooks (ex-officio member), Kathy Korte, Michael Reeves, Susan Wrons, Martin Esquivel - Chairperson

 

ABSENT: Don Moya, (ex-officio member)

 

Participants: Dr. Brad Winter, Peg Koshmider, Sonia Montoya, Joyce Ramirez, Rachel Cortez, Jamey Rickman

 

  1. I. Call to Order

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

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

Chairperson Martin Esquivel motioned for approval of the October 29, 2012, Audit Committee agenda and approval of the August 29, 2012, Audit Committee minutes. Dr. David Peercy seconded the motion. All voted in the affirmative to approve the motion.

  1. III. Special Issues

  1. A. Ethical Advocate Statistics (Discussion)

Peg Koshmider reviewed the number of whistle blower reports we have received this past quarter. Ms. Koshmider explained the report for the new members and explained there has been an increase since the previous year. David Robbins asked if we are checking to see if there are whistle blower posters when we are doing activity fund audits. Ms. Koshmider answered yes. Michael Reeves asked if we have identified a reason as to why the number of complaints has gone up. Ms. Koshmider answered that it changes with each year and the increases we have seen could be because of the new vendor and the new posters that needed to go up.

  1. B. Aging Report (Discussion)

Dr. Brad Winter says that tremendous progress has been made on the aging report. Dr. Winter explained that there are five items left on the report. The nepotism issue has been suspended until more discussion has taken place. The M & O Fleet Maintenance process and records should be completed by January 16, 2013. The MOU with CNM for use of gas and car wash facilities is waiting for the attorneys to review the documents. It should be another two weeks for board approval.  The Risk Management driver’s license issue is being reviewed by Mr. Mike Wilson, Risk Management Director. Mr. Wilson is reviewing all the procedures and is making changes. This should be completed by November 15, 2012. The free cafeteria meal issue has been completed and is closed.  Kathy Korte asked about the CNM issue and Dr. Winter explained that CNM uses APS facilities for gas and car washes at Lincoln Complex. APS does bill CNM for the gas, but there is no MOU in place for any liability issues if a CNM vehicle has an accident on APS property. This will need to be approved by the APS Board and CNM Board.

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

Peg Koshmider explained the audit plan and the hours that we expect to use this year for both required audits, follow up audits and anticipated audits. Mr. Robbins asked about the staffing of the department and the guidelines of other school districts. Ms. Koshmider answered that she has done some research and says that it varies depending on the organization.

Mr. Esquivel motioned to approve the audit plan. Lorenzo Garcia seconded the motion. All voted in the affirmative to approve the motion.

  1. D. Proposed Administrative Action Spreadsheet (Discussion)

Dr. Winter reminded the committee of the spreadsheet that was developed. Dr. Winter explained the various aspects of the spreadsheet and how it works.

  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)

Dr. David Peercy motioned to move to executive session. David Robbins seconded the motion. A roll call vote was called to verify committee member agreement to close the meeting and Winston Brooks, Lorenzo Garcia, David Peercy, David Robbins, Kathy Korte, Analee Maestas, Michael Reeves, Susan Wrongs, Paula Maes and Martin Esquivel answered in the affirmative.  Don Moya 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 forty three activity fund audits, seven non-compliant activity fund audits, eleven operational/federal funds audits and one audit/report.

 

  1. V. Reconvene to Open Session

  1. VI. Statement of Closure

Mr. Esquivel stated that the APS Audit Committee met in executive session on October 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. Forty Three Activity Fund Audits, including Seven Non-Compliant Activity Fund Audits
  2. Eleven General Operational/Federal Funds Audits
  3. One Audit/Report  
    1. i.        Sandia Base ES Bookkeeper

Lorenzo Garcia moved for acceptance of the audits/reports a through c. Kathy Korte seconded. Analee Maestas, David Robbins, David Peercy, Winston Brooks, Paula Maes, Michael Reeves, Susan Wrons answered in the affirmative. Don Moya was not present for the vote. The motion passed.

  1. VIII. Adjournment

The meeting was adjourned at 6:03 pm.

 

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