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Meeting Agenda - Final
Mesa Council Chambers 57 East First Street
Jennifer Duff - Chairperson
> Mark Freeman
> David Luna
> Christopher Brady - Ex Officio
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you might learn something!
8:00 AM Virtual Platform Thursday, June 25, 2020
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To decrease COVID-19 exposure, the City Council Chambers is closed, but public participation will be available telephonically.
Members of the Council Committee will appear electronically for this meeting, via a video conferencing platform, and the audio of the live meeting will be accessible telephonically.
Because of the current public health emergency, the City Council Chambers is closed for Committee Meetings.
However, the audio of the live meeting is accessible by calling
888788-0099 or
877-853-5247 (toll free) using meeting ID 5301232921 and following the prompts.
please call 480-644-2099.
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City Councilmembers who are not members of this Committee may elect to attend this meeting for their own information.
These Councilmembers will not take any legal action, nor will they participate in any deliberations or discussions regarding any item on this agenda.________________________________________________________________________________
Roll Call
Item 1 Presentations
1-a Presentation: 20-0658
Hear a presentation and discuss the following audits:
1. Transient Lodging Tax
2. Citywide Cash Funds (Continuous)
3. Annual Credit Card Security Review
4. Procurement Card Program (Follow-Up Review)
5. Development Services Fees and Charges (Follow-up Review)
Meeting Details and Attachments
| File #: | 20-0658 |
| Type: | Presentation | Status: | Agenda Ready |
| In control: | Audit, Finance and Enterprise Committee |
| On agenda: | 6/25/2020 |
| Title: | Hear a presentation and discuss the following audits: 1. Transient Lodging Tax 2. Citywide Cash Funds (Continuous) 3. Annual Credit Card Security Review 4. Procurement Card Program (Follow-Up Review) 5. Development Services Fees and Charges (Follow-up Review) |
Let's take some time to access and view just two of the five
Transient Lodging Tax
Continuous Auditing of Cash Funds
Annual Credit Card Review
Follow-up Review –Procurement Card Program
Follow-up Review –Development Services Fees & Charges
Slide 6
What did we find/ recommend?
Monitoring process not in place to evaluate Visit Mesa’s compliance or performance.
Recommendations:
• Monitor expenses to verify compliance with statutes and contract terms.
• Monitor metrics to evaluate Visit Mesa’s performance.
• Identify contract deliverables that deliver the most value and monitor for compliance.
• Establish a formal communication process to authorize spending and identify key activities to be performed.
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Follow-up Review –Development Services Fees & Charges
FOLLOW-UP REVIEW
Date: May 19, 2020
Department: Development Services
Subject: Fees & Charges
Lead Auditor: Kate Witek
OBJECTIVE
The objective of this follow-up review was to determine whether the action plans in our May 2019 Development Services Fees and Charges audit were effectively implemented.
SCOPE & METHODOLOGY
To accomplish our objective, we reviewed revised and new departmental procedures; interviewed staff; reviewed reconciliations; and analyzed the department’s updated internal audit process.
BACKGROUND
On May 28, 2019 we issued an audit report on Development Services fees and charges.
The primary objective of the audit was to determine whether effective controls were in place to ensure all due fees and charges for plan review and permit activities were accurately calculated, recorded, and collected.
An additional objective was to evaluate the department’s internal audit process.
1. Management should ensure cash receipts are reconciled daily; policies and procedures are updated regularly; checks are stored in a secure location; and employees complete cash handling training timely.
2. Management should implement system and/or process controls to mitigate the risk associated with system access and manual permit changes.
3. The department’s internal audit process should be improved to provide reliable quality assurance to management.
ONE QUICK VIEW [PARTIAL]
AUDIT REPORT
Date: June 25, 2020
Department: Citywide
Subject: Continuous Auditing of Cash Funds
Lead Auditor: Kate Witek, Sr. Internal Auditor
OBJECTIVE
This audit was conducted to determine whether internal controls are in place and operating effectively to safeguard cash funds throughout the City.
SCOPE & METHODOLOGY
We conducted this audit in accordance with Generally Accepted Government Auditing Standards, which require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.
The scope of the audit was fiscal year 2020.
To accomplish our objective, we:
Conducted unannounced site visits to test change and petty cash funds.
Verified custodial agreements were current.
Tested compliance with City and departmental cash handling policies.
Examined petty cash fund replenishments and cash balance reports.
Analyzed revenue system users to test compliance with cash handling training requirements
ANOTHER ONE QUICK VIEW [PARTIAL]
Item 1 Presentations:
1-b Presentation: 20-0659
Hear a presentation and discuss the following audits:
20-0659 Hear a presentation, discuss, and provide a recommendation on the proposed Audit Plan for FY 2020/21.
1-b
| File #: | 20-0659 |
| Type: | Presentation | Status: | Agenda Ready |
| In control: | Audit, Finance and Enterprise Committee |
| On agenda: | 6/25/2020 |
| Title: | Hear a presentation, discuss, and provide a recommendation on the proposed Audit Plan for FY 2020/21. |
| Attachments: | 1. Presentation, 2. FY 2020-2021 Proposed Audit Plan |
2 Adjournment
