Board of Education Audit Committee Meeting - Jan 28, 2014

Audit Committee Meeting

AGENDA

 

Tuesday, January 28, 2014

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 January 28, 2014, Audit Committee Agenda and Approval of the October 25, 2013, Audit Committee Minutes (Discussion/Action)
III.	Special Issues
A.		New Staff Employees  (Discussion) Presenter: Peg Koshmider
B.		Ethical Advocate Statistics (Discussion) Presenter: Peg Koshmider
C.		Aging Report Update (Discussion)         Presenter: Dr. Brad Winter
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.		Eighty One Activity Fund Audits (Discussion) Presenter: Joyce Ramirez
B.		Six Non-Compliant Activity Fund Audits (Discussion) Presenter: Joyce Ramirez
C.		Four Operational/Federal Funds Audits (Discussion) Presenter: Joyce Ramirez
D.		Eisenhower Middle School Chorus (Discussion) Presenter: Sonia Montoya
E.		Del Norte High School Substitute (Discussion)  Presenter: Joyce Ramirez
F.		Mitchell Elementary School Check Fraud (Discussion) Presenter: Peg Koshmider
G.		Albuquerque High School Student Activity Fund (Discussion) Presenter: Joyce Ramirez
H.		Rio Grande High School Cheerleading (Discussion) Presenter: Peg Koshmider
I.		La Cueva High School Speech & Debate (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.		Eighty One Activity Fund Audits
B.		Six Non-Compliant Activity Fund Audits
C.		Four Operational/Federal Funds Audit
D.		Eisenhower Middle School Chorus
E.		Del Norte High School Substitute
F.		Mitchell Elementary School Check Fraud
G.		Albuquerque High School Student Activity Fund
H.		Rio Grande High School Cheerleading
I.		La Cueva High School Speech & Debate
VIII.	Adjournment

ALBUQUERQUE PUBLIC SCHOOLS

AUDIT COMMITTEE MEETING

January 28, 2014

MEETING SUMMARY

COMMITTEE MEMBERS PRESENT: Dr. David Peercy, Steven Michael Quezada, Michael Reeves, Martin Esquivel, Dr. Analee Maestas, Lorenzo Garcia (phone), Dr. Don Duran (phone), Susan Wrons, Winston Brooks (ex-officio member), Don Moya, (ex-officio member),  Kathy Korte-Chairperson

 

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

 

1. I. Call to Order

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

1. II. Adoption of  January 28, 2014, Audit Committee Agenda and Approval of the October 25, 2013, Audit Committee Minutes (Discussion/Action)

Chairperson Kathy Korte asked for approval of the January 28, 2014, Audit Committee agenda and approval of the October 25, 2013, Audit Committee minutes. Steven Michael Quezada motioned and Dr. David Peercy seconded the motion. All voted in the affirmative to approve the motion.  A roll call vote was requested for attendance. Winston Brooks, Don Moya, Dr. Analee Maestas, Lorenzo Garcia, Steven Michael Quezada, Dr. David Peercy, Dr. Don Duran, Michael Reeves, Susan Wrons and Kathy Korte were present. Martin Esquivel arrived at 5:10 p.m.

1. III. Special Issues
2. A. New Staff Employees (Discussion)

Peg Koshmider explained that one employee has left the department and a staff increase was approved. The Audit Department hired two APS employees who were previous school bookkeepers. They both have high school bookkeeping experience and one also has experience at the elementary and middle school levels. Training is going very well.

1. B. Ethical Advocate Statistics (Discussion)

Ms. Koshmider explained the 40 percent decrease in whistleblower reports filed from last year as a reduction in complaints referencing issues such as discrimination, harassment and retaliation. The Ethical Advocate website will be promoted in the APS newsletter early next month.

1. C. Aging Report (Discussion)

Dr. Brad Winter explained that the aging report was replaced with a different format.  The remaining item on the aging report is the nepotism procedural directive that was suspended by the APS Board of Education in 2010.

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 and Kathy Korte voted to move into executive session. Martin Esquivel was not present for the roll call vote.

The committee adjourned to executive session pursuant to NMSA 1978 (§ 10-15-1 (H) (2)) for the purpose of discussing limited personnel matters in connection with Internal Audit including eighty-one activity fund audits, including six rated as non-compliant, four operational/federal fund audits and six audits/reports.

1. V. Reconvene to Open Session

1. VI. Statement of Closure

Ms. Korte stated that the APS Audit Committee met in executive session on January 28, 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. Eight-one Activity Fund Audits
2. Six Non-Compliant Activity Fund Audits (included in total of eighty-one activity funds)
3. Four Operational/Federal Fund Audits
4. Eisenhower Middle School Chorus Report
5. Del Norte High School Substitute Report
6. Mitchell Elementary School Check Fraud Report
7. Albuquerque High School Student Activity Fund Report
8. Rio Grande High School Cheerleading Report
9. La Cueva High School Speech & Debate Report

Michael Reeves moved for acceptance of the audits/reports VII.a. through i. Dr. Peercy seconded the motion. Winston Brooks, Steven Michael Quezada, Lorenzo Garcia, Dr. Analee Maestas, Dr. Don Duran, Kathy Korte, Dr. David Peercy, Michael Reeves, and Susan Wrons voted in the affirmative. Martin Esquivel was not present for this vote. The motion passed.

1. VIII. Adjournment

The meeting was adjourned at 6:20 p.m.

Approvals:

 

 

Peg Koshmider, Director                                  Date

Internal Audit Department

 

Dr. Don Duran, Chairperson                           Date

APS Audit Committee