Metropolitan Audit Committee Minutes - July 14, 2009
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METROPOLITAN GOVERNMENT OF NASHVILLE& DAVIDSON COUNTYMETROPOLITAN AUDIT COMMITTEEJULY 14, 2009MINUTESOn Tuesday, July 14, 2009 at 4:00 p.m., the Metropolitan Audit Committee met in thendMetropolitan Courthouse, 2 Floor Committee Room 4.Committee Members Present Others PresentBob Brannon, Chairman Mark Swann, Metropolitan AuditorBrack Reed, Vice Chairman Carlos Holt, Audit ManagerRich Riebeling, Finance Department Margaret Darby, Metro Legal AdvisorCharlie Tygard, Metro CouncilWalter Hunt, Metro CouncilCommittee Members AbsentDiane Neighbors, Vice MayorQuorum present? YesThe meeting was called to order by Bob Brannon, Committee Chairman.Approval of MinutesThe minutes for the March 10, 2009 meeting, were approved and seconded.New Business Public Works Traffic Operations; Juvenile Court Clerk Victims’ CompensationTrust; Davidson County Sheriff’s Office Revenue & Collections; Metro NashvillePublic Schools Information Security Management Report (Confidential Report):These four audits have been released since the last Audit Committee Meeting inMarch. Mark Swann briefed the Committee on the results and recommendationsof these audits. Specifically the audits were Metro Public Works TrafficOperations, Juvenile Court Clerk Victims’ Trust Accounts, Davidson CountySheriff’s Office Revenue and Collections, Metro Nashville Public SchoolsInformation Security Management Audit. Traffic and Parking Citation Process Audit: Mr. Swann stated a special ...
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METROPOLITAN GOVERNMENT OF NASHVILLE
& DAVIDSON COUNTY
METROPOLITAN AUDIT COMMITTEE
JULY 14, 2009
MINUTES
On Tuesday, July 14, 2009 at 4:00 p.m., the Metropolitan Audit Committee met in the
Metropolitan Courthouse, 2
nd
Floor Committee Room 4.
Committee Members Present
Others Present
Bob Brannon, Chairman
Mark Swann, Metropolitan Auditor
Brack Reed, Vice Chairman
Carlos Holt, Audit Manager
Rich Riebeling, Finance Department
Margaret Darby, Metro Legal Advisor
Charlie Tygard, Metro Council
Walter Hunt, Metro Council
Committee Members Absent
Diane Neighbors, Vice Mayor
Quorum present?
Yes
The meeting was called to order by Bob Brannon, Committee Chairman.
Approval of Minutes
The minutes for the March 10, 2009 meeting, were approved and seconded.
New Business
Public Works Traffic Operations; Juvenile Court Clerk Victims’ Compensation
Trust; Davidson County Sheriff’s Office Revenue & Collections; Metro Nashville
Public Schools Information Security Management Report (Confidential Report):
These four audits have been released since the last Audit Committee Meeting in
March. Mark Swann briefed the Committee on the results and recommendations
of these audits. Specifically the audits were Metro Public Works Traffic
Operations, Juvenile Court Clerk Victims’ Trust Accounts, Davidson County
Sheriff’s Office Revenue and Collections, Metro Nashville Public Schools
Information Security Management Audit.
Traffic and Parking Citation Process Audit: Mr. Swann stated a special request
for an audit from the Davidson County Circuit Court Clerk was tentatively
accepted and work began, contingent on final approval from the Audit
Committee. The request to add this project to the 2009 Audit Work Plan was
presented to the Committee. The request was approved and seconded.
Review of CY 2009 Annual Audit Work Plan: Mr. Swann supplied a copy of a
spreadsheet to the Committee indicating the status of each audit listed. The
Office of Internal Audit has finalized five of the audits, five are in draft form, and
Metropolitan Audit Committee
July 14, 2009 Meeting Minutes
Page 2
another two are underway. The others are scheduled for the remainder of the
year.
State Bill 2042 was passed and signed by the Governor on June 5, 2009. The bill
protects audit working papers from release and allows local government audit
committees to go into private “executive session” for specific situations. Margaret
Darby stated that she needed to review this legislation.
Old Business
Annual Review of Audit Committee By-Laws and Annual Review of Office of
Internal Audit By-Laws: Margaret Darby completed a draft of the revised By-
Laws. Copies of the revised By-Laws were distributed to the Committee
Members for their review. Items of interest were discussed by the Committee.
Bob Brannon is to meet with Mark Swann to go over the wording of the By-Laws
prior to the next scheduled Metropolitan Audit Committee Meeting. A motion was
made to defer the By-Laws to the next meeting.
Annual Audit Committee Self-Assessment and Annual Performance Evaluation of
Metropolitan Auditor: Since the responses were minimal, Bob Brannon requested
the Committee submit suggestions before the next Audit Committee Meeting.
Any suggestions for changes should be brought to the Committee’s attention.
Metro Silent Whistle
Project Status and Requests for Proposals: Carlos Holt informed the Committee
that the contract for Silent Whistle expired in April and that Metro is in the
process of securing bids for a new Hot Line contract. Bidding closes the 22
nd
of
July and selection for a long term contract will be made around the first of
August.
Internal Audit Project Status
Internal Audit Project Status: Mark Swann reviewed the status of current audits
being worked on by the staff. He also answered the Committee member’s
questions. Charlie Tygard mentioned the Annual Audit Report to Council should
be completed to ensure council members are aware of projects being worked on.
Mr. Tygard also recommended that email notification be sent to the council
members when an audit has been completed and posted on the Web. In
addition, it was mentioned that Mr. Swann should attend the Council Finance and
Budget Committee Meetings to report status or answer questions regarding
audits.
Other Administrative Matters
Question brought up by Mr. Swann: On the Organizational Chart, who does the
Audit Committee represent – Metro Council or the citizens of Metro?
Metropolitan Audit Committee
July 14, 2009 Meeting Minutes
Page 3
Nashville Electric Service, Metropolitan Transit Authority, Metropolitan Airport
Authority and other Component Units: Discussion of the Committee and the
Office of Internal Audit responsibility to these entities was raised. The Committee
requested Margaret Darby, Metro Legal, to research this concern.
State of Tennessee, Public Chapter No. 368, Senate Bill No. 2042: This Public
Acts Bill was passed May 21, 2009. It pertains to Audit Committees and internal
audit work papers.
Mr. Swann mentioned that KPMG would like to do their presentation at the
September meeting.
Adjournment
The meeting was adjourned. The next Audit Committee meeting is scheduled for
September 8, 2009 at 4:00, Committee Room 4, located in the Metropolitan
Courthouse.
Respectfully Submitted,
Mark S. Swann
Metropolitan Auditor
