Board Meeting Dates

Additional Details

Audit Committee Meeting

AGENDA

Tuesday, April 29, 2014

5:00 PM

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

Albuquerque, New Mexico

ALBUQUERQUE PUBLIC SCHOOLS

AUDIT COMMITTEE MEETING

April 29, 2014

MEETING SUMMARY

COMMITTEE MEMBERS PRESENT:        Dr. David Peercy, Michael Reeves, Dr. Analee Maestas (phone), Lorenzo Garcia, Steven Michael Quezada (phone), Susan Wrons, Winston Brooks (ex-officio member), Don Moya, (ex-officio member), Dr. Don Duran, Chairman, Not present: Martin Esquivel, Kathy Korte

Participants: Dr. Brad Winter, Peg Koshmider, Sonia Montoya, Joyce Ramirez, Brenda Yager, Eddie Soto, Diane Kerschen, Raquel Reedy, Andi Trybus

1. I.               Call to Order

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

1. II.            Adoption of  April 29, 2014, Audit Committee Agenda and Approval of the January 28, 2014, Audit Committee Minutes (Discussion/Action)

Chairman Don Duran asked for adoption of the April 29, 2014, Audit Committee agenda and approval of the January 28, 2014, Audit Committee meeting minutes.  Dr. Analee Maestas motioned for approval and Lorenzo Garcia seconded the motion. All voted in the affirmative to approve the motion.  A roll call vote was requested for attendance. Dr. Analee Maestas, Lorenzo Garcia, Steven Michael Quezada, Dr. David Peercy, Dr. Don Duran, Michael Reeves and Susan Wrons were present. Winston Brooks and Don Moya arrived after the roll call vote. Kathy Korte and Martin Esquivel were absent.

1. III.           Special Issues
2. A.           Ethical Advocate Statistics (Discussion)

Ms. Koshmider explained there has been a slight increase in Ethical Advocate reports. A total of 52 reports have been received as of March 31, 2014. Internal Audit expects to have approximately 70 reports by year end.  The month of April had 11 reports.  

1. B.           2014-2015 Audit Plan (Discussion/Action)

Ms. Koshmider explained that the audit plan is done on an annual basis. The hours are based on the previous year’s activities. The audit plan is being presented early so that the Audit Committee can make additions if requested. The first two pages of the report will detail where the department personnel spends the majority of its time. The last page will detail performance audits that the Internal Audit Department would like to complete. Dr. Maestas had some questions regarding the allocation of hours. Mr. Garcia asked if the performance audits listed were in any priority order. Ms. Koshmider answered no and explained that most of the departments in APS have not had a performance audit done. Dr. Peercy commented that he likes the idea of performance audits because it will help APS and the departments being audited. Chairman Duran commented that audits are to help APS get better at what we do.

Chairman Duran called for a motion to accept the 2014-2015 audit plan. Dr. Peercy motioned and Mr. Garcia seconded the motion. All voted in the affirmative to accept the audit plan.

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. Mr. Quezada seconded the motion.

A roll call vote was requested. Winston Brooks, Don Moya, Dr. Analee Maestas, Lorenzo Garcia, Steven Michael Quezada, Dr. David Peercy, Dr. Don Duran, Michael Reeves, Susan Wrons voted to move into executive session. Martin Esquivel and Kathy Korte were not present.

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 56 activity fund audits, with six rated as non-compliant.

1. V.            Reconvene to Open Session

1. VI.          Statement of Closure

Dr. Duran stated that the APS Audit Committee met in executive session on April 29, 2014, 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. Six Non-Compliant Activity Fund Audits (included in the total of 56 activity funds)
2. Fifty-Six Activity Fund Audits

Dr. David Peercy moved for acceptance of the audits VII. a and b. Mr. Garcia seconded the motion. Winston Brooks, Steven Michael Quezada, Lorenzo Garcia, Dr. Analee Maestas, Dr. Don Duran, Dr. David Peercy, Michael Reeves, Don Moya and Susan Wrons voted in the affirmative. Martin Esquivel and Kathy Korte were not present. The motion passed.

1. VIII.       Adjournment

The meeting was adjourned at 5:46 p.m.

Approvals:

Peg Koshmider, Director                                  Date   

Internal Audit Department

Dr. Don Duran, Chairperson                           Date

APS Audit Committee