09-17-2002 Special Called Regular Meeting

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• • Audit Committee Meeting Minutes -September 17, 2002 -Page 5 documentation that was presented and the nature of the transactions. Make your determination on whether you believe those things, using as an outline the previous, earlier questions. As a result of not having written policies and ordinances governing; it is basically impossible for me to make the judgment as an auditor. With your role as council, hopefully, you can take this information and appropriate questions mentioned earlier, and use the three questions I presented to you earlier in interpreting the information. I have been instructed to let you know, Council, as well as cardholders, my office offers each of you individually an opportunity to schedule an appointment during the remainder of this week, prior to the issuance of the final report. Since we'll collect these reports at the end of the day for review; spend time looking at the report, ask specific questions you may have as a result of tonight or further looking at the report. It would then be our plan to incorporate any changes based on any questions or analysis. We have a representation letter that we will obtain and need to have signed during the remainder of this week as documentation for our files. Based on your changes, and additions based upon your questions; we plan to deliver the final report next Monday afternoon. Councilmember Griffiths questioned if there is a designation of reimbursement in the right hand column; that number has been netted into the total dollars. We wanted to show you the gross dollars that were expended, but to the extent, either the cardholder themselves reimbursed; or if they were on a trip, a third party reimbursed the City. We traced those reimbursements in and then netted those numbers out. Let me give you an example; go to the back of Tab 5, page 69, you will see the total dollars, you will see we have netted some dollars to arrive at the total that is on the summary page, and those are designated. We tried to identify those in the right hand column. Mr. Griffiths questioned the interview choices and procedures. Once they reviewed the original statements that were paid, we were able to determine, through seeing names of approval, coming out of various offices, which were a part of those documents. We spoke with your Director of Finance to determine the key people, from an accounting standpoint, that handle certain areas. From that we tried to draw a line from payment back to each cardholder and determine what people would be involved in that process. All of those 15 people are either currently or over the six-year period, at one point or another, had some contact with this process. Either they were opening the invoice, collecting the receipts, assistants, or accounts payable personnel confirnung they were mathematically correct and forwarding them through the system to have a check cut. Councilmember Bruce Meismer asked for further clarification on interview choices, plus the names of those whom were dropped from the interview list. Mr. Tiller met with Mr. Joerns and Chuck Engelken regarding choice of those to be interviewed. The interviewees dropped from the list were not considered to be in a role that was necessary during the audit process. Councilmember Barry Beasley questioned if additional support was requested for those being interviewed. A memo was sent to all the cardholders with brief requests to provide additional support during the time period in question. These schedules, as you see them here, have not been reviewed by those cardholders. To the extent I have something on my schedule that is not supported, they have obviously not had an opportunity to see that and