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Board of Education Audit Committee Meeting
Friday, June 13, 2014, 7:30 AM
Meeting Information and Documents:
- Meeting Location:
DeLayo Martin Community Room, Alice and Bruce King Educational Complex, 6400 Uptown NE - Meeting Notice: Posted on June 6, 2014 at 5:41 PM
- Agenda Packet: Posted on June 6, 2014 at 5:38 PM
- Minutes
- Calendar import:
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Additional Details
Audit Committee Meeting
AGENDA
Friday, June 13, 2014
7:30 AM
DeLayo Martin Community Room, Alice and Bruce King Educational Complex, 6400 Uptown Blvd NE
Albuquerque, New Mexico
I. |
Call to Order |
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II. |
Adoption of the June 13, 2014, Audit Committee Meeting Agenda (Discussion/Action) |
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III. |
Special Issues - Audit Entrance Conferences |
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A. |
Albuquerque Public Schools External Audit for Fiscal Year ending June 30, 2014 (Discussion) |
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I. |
Statement on Auditing Standard No. 114: The Auditor's Communications to Those Charged with Governance |
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II. |
Auditor's Responsibility Under Generally Accepted Auditing Standards (GAAS) |
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III. |
Planned Scope and Timing of the Audit |
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IV. |
Schedule of Monthly External Audit Progress Meetings |
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B. |
21st Century Public Academy Charter School External Audit for Fiscal Year ending June 30, 2014 (Discussion) |
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I. |
Statement on Auditing Standard No. 114: The Auditor's Communications to Those Charged with Governance |
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II. |
Auditor's Responsibility Under Generally Accepted Auditing Standards (GAAS) |
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III. |
Planned Scope and Timing of the Audit |
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IV. |
Schedule of Monthly External Audit Progress Meetings |
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IV. |
Consideration to Adjourn to Executive Session pursuant to the Open Meetings Act NMSA 1978, § 10-15-1 (H) and NMAC 2.2.2.10 (J) (3). NMAC 2.2.2.10 (J) (3) provides that "Neither the IPA nor agency personnel shall release any information to the public relating to the audit at the time of the exit conference or at any other time until the audit report has been officially released by the State Auditor and becomes public record" (Action) |
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V. |
Reconvene to Open Session |
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VI. |
Statement of Closure |
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VII. |
Adjournment |
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Minutes of Audit Committee Meeting
Board of Education
Albuquerque Public Schools
An Audit Committee meeting of the Albuquerque Public Schools Board of Education was held Friday, June 13, 2014, beginning at 7:30 a.m. in the DeLayo Martin Community Room, Alice and Bruce King Educational Complex, 6400 Uptown Blvd. NE.
I. |
Call to Order The meeting was called to order at 7:30 a.m. Present: Michael Reeves, Susan Wrons, Winston Brooks, Lorenzo Garcia, Steven Michael Quezada, Dr. Analee Maestas, Don Moya, Dr. David Peercy and Dr. Don Duran. Absent: Martin Esquivel and Kathy Korte |
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II. |
Adoption of the June 13, 2014, Audit Committee Meeting Agenda (Discussion/Action) Dr. Don Duran amended the agenda to remove items IV., V. and VI. due to the fact that there was no business requiring an executive session. Dr. Analee Maestas motioned for adoption of the June 13, 2014, Audit Committee meeting agenda. Steven Michael Quezada seconded the motion. Committee members unanimously adopted the June 13, 2014, Audit Committee meeting agenda. |
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III. |
Special Issues - Audit Entrance Conferences Chief Financial Officer Don Moya introduced the external auditors, Georgie Ortiz and Matt Bone, from the firm of CliftonLarsonAllen. Don Moya also introduced Tami Coleman, APS executive director of Accounting, who is in charge of the audit for APS. Ms. Coleman informed the committee that this is the third year of a three-year external audit Request for Proposal (RFP) award. Ms. Coleman stated that 21st Century Public Academy Charter School’s audit will be reported on at the APS Audit Committee meetings because APS has assumed fiscal responsibility for 21st Century Public Academy Charter School. Mr. Bone explained and gave details about Items III.A. and III.B. below. |
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A. |
Albuquerque Public Schools External Audit for Fiscal Year ending June 30, 2014 (Discussion) |
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I. |
Statement on Auditing Standard No. 114: The Auditor's Communications to Those Charged with Governance |
|
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II. |
Auditor's Responsibility Under Generally Accepted Auditing Standards (GAAS) |
|
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III. |
Planned Scope and Timing of the Audit |
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IV. |
Schedule of Monthly External Audit Progress Meetings |
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B. |
21st Century Public Academy Charter School External Audit for Fiscal Year ending June 30, 2014 (Discussion) |
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I. |
Statement on Auditing Standard No. 114: The Auditor's Communications to Those Charged with Governance |
|
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II. |
Auditor's Responsibility Under Generally Accepted Auditing Standards (GAAS) |
|
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III. |
Planned Scope and Timing of the Audit |
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IV. |
Schedule of Monthly External Audit Progress Meetings |
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Ms. Coleman drew the attention of the Audit Committee to the calendar of Audit Committee meeting dates included in their Audit Committee meeting packet. Mr. Bone stated that initial test work and risk assessment is scheduled to begin on July 14, 2014, and continue for three weeks. Mr. Bone reported that the auditors will return for final test work on August 24, 2014, for four weeks, to be followed by approximately one month of final review. The fiscal year 2014 audited financial statements are expected to be turned in to the Office of the State Auditor by November 3, 2014. Dr. Peercy asked Mr. Bone about the process by which the auditors select their test work samples. Mr. Bone stated that the sample process is followed as required by OMB (Office of Management and Budget) Circular A-133. The auditors use software that selects a random sample of transactions for test work. If an issue is discovered in a sample transaction, additional samples are selected. Dr. Duran asked the auditors, Ms. Coleman, and Mr. Moya to keep the Audit Committee up to date on the progress of the audit, especially with regard to the timely production of requests by outside entities. |
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IV. |
Consideration to Adjourn to Executive Session pursuant to the Open Meetings Act NMSA 1978, § 10-15-1 (H) and NMAC 2.2.2.10 (J) (3). NMAC 2.2.2.10 (J) (3) provides that "Neither the IPA nor agency personnel shall release any information to the public relating to the audit at the time of the exit conference or at any other time until the audit report has been officially released by the State Auditor and becomes public record" (Action) |
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V. |
Reconvene to Open Session |
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VI. |
Statement of Closure |
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VII. |
Adjournment Steven Michael Quezada motioned for adjournment. Dr. Analee Maestas seconded the motion. The meeting adjourned at 7:40 a.m. |
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