BROWNSVILLE A3wAyA.amiby THE STATE OF TEXAS CITY OF BROWNSVILLE $ COUNTY OF CAMERON S  S  MINUTES ofa Regular Meeting oft the Audit and Oversight Committee oft the City of] Brownsville, Texas, held on Friday, March 03, 2023, at 12:15 P.M., att the at the City Commission Chambers, located on the Second Floor oft the Brownsville City Hall-Old Federal Building, at 1001 East Elizabeth Street, Brownsville, Cameron County, Texas, 78520, and via WebEx Teleconference Meeting by logging htps/Pprownsvler.werowcksxcm.hpansyleiphpMID-m28562A156e669278809435472a Password: meeting Pursuant to Section 551.127, Texas Government Code, one or more members of the Audit & Oversight Committee or employees may attend this meeting remotely using videoconferencing technology. The video and audio feed of the videoconferencing equipment can be viewed and heard by the public at the address posted above as the location oft the  on or joining by phone with the following members present:  (6338464 from video systems)  meeting.  Join by video system Dial 2591103205@brownsylletx.webex.com You can also dial 173.243.2.68 and enter your meeting number. Join by phone 1-844-621-3956 United States Tolll Free +1-650-479-3208 United States Toll Access code: 2591 11037205  COMMISSIONERS/COMMITTEE MEMBERS PRESENT:  JOHNE F. COWEN,JR. AT-LARGE"A" CHAIR ROSE M.Z. GOWENATHIARGE-F FRANCISCO1.OROZCO  COMMITTEE MEMBER COMMITTEE MEMBER (Virtual) INTERIM CITY ATTORNEY CITY AUDITOR DEPUTY CITY. AUDITOR (Virtual) ASSISTANT CITY AUDITOR CITY SECRETARY (Virtual) DEPUTY CITY SECRETARY  OTHERS PRESENT:  WILLIAM WILL'TREVINO KEILAH FOLKERTSMA JOSE LUIS SILVA DANIELA GONZALEZ YOLANDA G. GOMEZ GRISELDA ROSAS  ABSENT: 1)  NONE CALL TO ORDER  A quorum being present, Daniela Gonzalez, Assistant City Auditor, read the call to consider the following matters as posted and filed for the record in The Office of the City Secretary on Friday,  February 24, 2023. The: meeting was called to order at 12:20 p.m.  Minutes Audit & Oversight Committee - March 03, 2023 - Page 1of3    2) 3)  PUBLIC COMMENT PERIOD: No one signed up: for Public Comment.  ITEMS FOR INDIVIDUAL CONSIDERATION, DISCUSSION, AND POSSIBLE A. Approval oft the Minutes for the following Audit and Oversight Committee meetings: Upon motion by Commissioner Rose M.Z. Gowen, Committee member, seconded by Mr. Francisco Orozco, Committee Member, and carried unanimously, the Audit and Oversight Committee  ACTION:  1.A Approval of minutes for. June 06, 2022  meeting minutes ofJune 06, 2022, was approved.  2. Approval of minutes for September 21, 2022  Upon motion by Commissioner Rose M.Z. Gowen, Committee member, seconded by Mr. Francisco Orozco, Committee Member, and carried unanimously, the Audit and Oversight Committee  meeting minutes of September 21, 2022, was approved. B. Receive City Auditor's Office update on:  1.A Auditor update,  Keilah Folkertsma, City Auditor presented a brief update of the city' 's audits which are currently in the reporting phase as well as follow-up reports from earlier audits, which included GBIC 9Point8 Capital and a specially requested follow up on CRI's Forensic Audit, which are in progress. She continued to inform the Committee members that the City Auditor's Department had relocated temporarily to the Brownsville Public Library Central Main Branch at 2600 Central Boulevard, Brownsville, Texas 78520. She then advised the members that the new Deputy City Auditor, Jose Luis Silva, from Mission, Texas, would join the city auditor's team on March 13, 2023, and noted that he is a Certified Internal Auditor (CIA), a Certified Fraud Examiner (CFE), and is a Certified Government Auditing Professional (CGAP). Ms. Folkertsma continued toi report by stating that shortly after the audits and follow-ups are completed, they would reevaluate the city's annual audit plan and consider making any necessary updates. She concluded by outlining additional items that her team would examine, including working with city departments to determine controls, continuity planning, staffing, cross- training, team building, anti-fraud, software requirements, etc. and with this in mind, they would revisit  and work with city management.  Brief discussion ensued amongst the Committee members.  2. Fraud reporting, No fraud reports were submitted. No action was taken.  3. Staffing, location, and other items ofinterest related to the City Auditor's Office Keilah Folkertsma, City Auditor stated that the prior agenda item had previously addressed this  topic. 4)  EXECUTIVE SESSION:  Minutes - Audit & Oversight Committee - March 03, 2023. - Page 2 of3    Upon motion by Commissioner Rose M.Z. Gowen, Committee member, seconded by Mr. Francisco Orozco, Committee Member, and carried unanimously, the Executive Session convened at  12:32 p.m.  A. Closed Session pursuant to Tex. Gov't Code Section 551.071 (Consultation with Attorney) regarding 9Point8 Capital and Greater Brownsville Incentives Corporation B. Closed Session pursuant to Tex. Gov't Code Section 551.071 (Consultation with Attorney) regarding Sports Marketing Monterrey Group, LLC. and City of C. Closed Session pursuant to Tex. Gov't Code Section 551.071 (Consultation with Attorney) regarding update on Tenaska related to the current work with the All items listed in Executive Session were discussed during the Executive Session and a certified Upon conclusion of Executive Session, the Regular meeting convened at 1:29 p.m. There was  (GBIC). Brownsville. Subcommittee.  agenda was kept.  no action taken in Executive Session.  5)  POSSIBLE ACTION ON ANYI ITEM(S) AS DISCUSSED IN EXECUTIVE SESSION: A. Consideration and ACTION, if any, regarding 9Point8 Capital and GBIC. B. Consideration and ACTION, if any, regarding Sports Marketing Monterrey Group, C. Consideration and ACTION, ifany, regarding update on Tenaska.  LLC. and City of Brownsville. No action was taken in Executive Session. FUTURE AGENDA ITEMS  6)  No future agenda items were requested by the. Audit and Oversight Committee members.  7)  ADJOURNMENT  There being no further business to come before the Audit and Oversight Committee, upon duly  made motion the meeting adjourned at 1:29 p.m.  Approved this  Cune  day of  ank  Attest:  John F. Cowen,  Audit & Ovelyight Committee Chair  J  Yolanda Galarza-Gomez City Secretary  FEBRUARY7 1853  Respectfilly submitted by: Griselda Rosas, Depuly Cily Secretary Office ofthe Cily Secretary  tes- Audit & Oversight Committee - March 03, 2023 -P Page 30 of3