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HomeMy WebLinkAbout9-16-21 Audit Committee Minutes FinalMinutes of the Meeting of the Deschutes County Audit Committee Thursday, September 16, 2021 x I Facilitator: David Givans, County Internal Auditor Audit Committee Public Members (6 members) x Daryl Parrish, Chair x Tom Linhares x Scott Reich x Stan Turel x Jodi Burch x Summer Sears joined at 1:00 p.m. Audit Committee County Management Members (3 members) Patti Adair, Commissioner Charles Fadeley, Justice of the Peace x Lee Randall, Facilities Director Others Present: x Tom Anderson, County Admin. x Sharon Keith, BOCC Executive Assistant x Nick Lelack, County Admin. x Greg Munn, CFO/Treasurer x Erik Kropp, Depty County Adm Geoff Hinds, Fair & Expo Director x Steven Dennison, County Clerk x Carol Martin, BOCC Adm Asst This meeting was audio and video recorded and held virtually via Zoom Conference Call CALL TO ORDER: Chair Daryl Parrish called the meeting to order at 12:04 p.m. AGENDA: Introductions/Announcements: Introductions were made. Nick Lelack announced that he will be serving on this committee as County Administrator as Tom Anderson is retiring September 30, 2021. AUDIT COMMITTEE MEETING September 16, 2021 Page 1 of 3 Approval of Minutes: Minutes of the June 11, 2021 were approved by Tom Linhares and supported by Daryl Parrish. Motion Carried Internal Audit Report: #2021-11: County Clerk Transition: David Givans shared a presentation of the audit done for the County Clerk transition. Report is attached to the record. The audit was not on the original work plan but was prompted based on the retirement of County Clerk Nancy Blankenship. Steve Dennison was appointed to fill the term of County Clerk. OTHER TOPIC COMMENT: Stan Turel inquired on federal government stimulus money. Mr. Givans will review ARPA funding on another project. The recommendations made for Clerk's Office transition have a work plan for completion. A follow-up will be made during the March 2022 meeting. Tom Anderson recommended drafting a global department transition planning and has delegated that task to Erik Kropp. Discuss Scheduled Internal Audit Peer Review: Mr. Givans shared a presentation briefing on ALGA Peer Review Schedule. Every three years a peer review is conducted to verify he is following general government standards. The review is scheduled the week of October 18, 2021. Report is attached to the record. Performance Auditor Recruitment Update: Mr. Givans reported on the posting for the limited duration position. As of today's date there was one applicant that was unqualified. This posting is open until filled. Report is attached to the record. Update - County Leadership Recruitments: Nick Lelack reported there are three finalists for the Community Development Director vacancy. Applications are now in review of the Community Justice Director. The Solid Waste Operations Director posting closes the end of this month. Deschutes County Audit Committee Meeting September 16, 2021 Page 2 of 3 Internal Audit Succession Planning: Mr. Givans noted this item is a standing item, however has no further updates at this time. County Internal Controls: Mr. Givans shared the Internal Controls Briefing report. Report is attached to the record. Updates / Other Items • Mr. Givans explained the Fair and Expo audit report was deferred until December to allow for the presence of the Fair and Expo Director. • Mr. Givans reported on a letter the audit committee prepared to present to Tom Anderson for his last audit committee meeting thanking him for his years of service. Mr. Givans reviewed the status of Communication Reports as included with todays meeting agenda. One item to bring back to the December agenda is the review of the external audit firm and process for request for proposals. Other Business Closing: None presented. Next Meeting: December 9, 2021 Adjournment: Being no further issues brought before the Committee the meeting was adjourned at 1:12 p.m. Respectfully submitted, Sharon Keith BOCC Executive Assistant Deschutes County Audit Committee Meeting September 16, 2021 Page 3 of 3