BROWNSVILLE A3-Aa.am2y THE STATE OF TEXAS $ CITY OF BROWNSVILLE S COUNTY OF CAMERON $  MINUTES ofal Regular Meeting ofthe Audit and Oversight Committee ofthe City of] Brownsville, Texas, held on Friday,January 06, 2023, at 12:15 P.M., at the at the City Commission Chambers, located on the Second Floor of the Brownsville City Hall-Old Federal Building, at 1001 East Elizabeth Street, Brownsville, Cameron County, Texas, 78520, and via WebEx Teleconference Meeting by logging  on orj joining by phone with the following members present:  htps/brownsvilletx,webex.com.brownsvlletwiphp.MIID-m5Sb9l9b3411d60e2bl62b16260540404009  Password: oversight (68377444 from video systems)  Join by video system Dial 25931036875@brownsvletxwebex.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: 25931036875  COMMISSIONERS/COMMITTEE MEMBERS PRESENT:  JOHN: F. COWEN,JR. AT-LARGE"A" CHAIR ROSE M.Z. GOWEN AT-LARGE"B" JENNIFER AVENDANO YOLANDA G. GOMEZ GRISELDA ROSAS KEILAH FOLKERTSMA FRANCISCO. J. OROZCO CALL TO ORDER  COMMITTEE MEMBER  OTHERS PRESENT:  INTERIM FIRST ASSISTANT CITY ATTORNEY  CITY SECRETARY DEPUTY CITY SECRETARY CITY AUDITOR  ABSENT:  COMMITTEE MEMBER  1)  A quorum being present, Yolanda G. Gomez, City Secretary, read the call to consider the following matters as posted and filed for the record in The Office of the City Secretary on Friday,  December 29, 2022. The meeting was called to order at 12:18 p.m.  2)  EXECUTIVE SESSION:  A. Closed session pursuant to Tex. Gov't Code Section 551.071 (Consultation with Attorney) regarding 9Point8 Capital and Greater Brownsville Incentives Corporation Agenda Item #4 was moved out of sequence for the public to state their comments.  (GBIC).  Minutes Audit & Oversight Committee - January 06, 2023 - Page 1of4    4) 5)  PUBLIC COMMENT PERIOD No one signed up: for Public Comment.  ITEMS FOR INDIVIDUAL CONSIDERATION, DISCUSSION, AND POSSIBLE A. Approval of thel Minutes for the following Audit and Oversight Committee meetings:  ACTION:  1. Minutes oft the. April 09, 2021, Regular Meeting 2. Minutes of the. June 04, 2021, Regular Meeting 3. Minutes of the. July 02, 2021, Regular Meeting 4. Minutes of the August 06, 2021, Regular Meeting 5. Minutes of the September 17, 2021, Regular Meeting 6. Minutes of the October 15, 2021, Regular Meeting  Upon motion by Commissioner Rose M.Z. Gowen, Committee member, seconded by Commissioner John F. Cowen, Committee Chair, and carried unanimously, the Audit and Oversight Committee meeting minutes of April 09, 2021, June 04, 2021, July 02, 2021, August 06, 2021,  September 17,2021, and October 15, 2021, were approved. B. Receive City Auditor's Office update on: 1.A Audits performed and underway  Keilah Folkertsma, City Auditor presented a brief overview of the audits that were performed and completed. She paused and asked the Committee members if they had any questions or needed further explanation and stated that the audits were placed on the city's website for public view.  2. Policies and procedures for consideration  Keilah Folkertsma, City Auditor advised the Committee members that the policies and procedures that were previously in place were outdated. She stated that she researched and with legal review she had typed up high level Standard Operating Procedures in appendixes format; therefore, a total of eleven (11)policy memos were drafted to facilitate rescinding aj policy individually, ifr needed. Jennifer Avendano, Interim First Assistant City Attorney briefly explained to the Committee members the process that needed to take place to approve the Standard Operating Procedures. Upon motion by Commissioner Rose M.Z. Gowen, Committee member, seconded by Commissioner John F. Cowen, Committee Chair, and carried unanimously, the Audit and Oversight Committee approved the Standard Operating Procedures as presented by Keilah Folkertsma, City  Brief discussion ensued amongst the Committee members.  Auditor.  3. Proposed audit universe for risk assessment  Keilah Folkertsma, City Auditor proposed an Audit Universe and Risk Assessment procedure. She explained that while researching she came across the City ofEI Paso's internal audit policies and procedures and how it provided an excellent "scope of work for the Internal Audit Office". Therefore, she proposed and provided a list of questions for management as to how involved they are, whether direct or indirect with the Entity/Departments, and questions covered additional topics such as budget risks, legal claims, change management, etc. Ms. Folkertsma informed the Committee members of the Internal Audit Office that the goals are to offerindependent, unbiased audit and consulting services that  will enhance and better the operations oft the City of Brownsville.  Minutes Audit & Oversight Committee - January 06, 2023 - Page 2of4    Brief discussion ensued amongst the Committee members.  Upon motion by Commissioner Rose M.Z. Gowen, Committee member, seconded by Commissioner John F. Cowen, Committee Chair, and carried unanimously, the Audit and Oversight Committee accepted 3b) the proposed Audit Universe Risk Assessment for Risk Assessment procedure.  4. Project ranking based on risk assessment  Keilah Folkertsma, City Auditor informed the Committee members that due to not having Risk Assessment procedures in place she used the former auditor's Annual Audit plan to develop one. Therefore, she contacted management for assistance and provided them with a few questions about the city departments to rank the risk assessments as part of the feedback. Ms. Folkertsma continued by briefing the Committee members with a briefoverview oft the list oft the ranking oft the projects.  Briefd discussion ensued amongst the Committee members.  5. Staffing, location, and other items ofi interest related to the City Auditor's Office Keilah Folkertsma, City Auditor provided the Committee members with an update on some of their office accomplishments, including getting p-cards for departmental purchases. She also reminded them that they had recently been awarded aj proclamation by the City Commission for "Fraud Awareness Week" and thanked them. Ms. Folkertsma continued to inform them that they were still working on hiring a Deputy City Auditor, securing space on the intranet for collaborative Risk Assessment, Historical Findings, and other procedures, pursing towards peer review, team development, etc. Ms. Folkertsma concluded by informing the Committee members that the City Auditor's Department would soon be temporarily relocated to the Brownsville Public Library Central Main Branch on 2600 Central Boulevard, Brownsville, Texas 78520, and that they were pending to move to the Washington Street location on 1045 E. Washington Street, Brownsville, Texas 78520, after the Communication and  Marketing Department moves to their new location.  Brief discussion ensued amongst the Committee members.  Commissioner John F. Cowen, Committee Chair, shared his concerns regarding external communication to better enhance community outreach, and Commissioner Rose M.Z. Gowen, Committee member asked that if there was anything that either of them could do to help facilitate Keilah Folkertsma, City Auditor advised the Audit and Oversight Committee members that she needed to do a little more research on auditing software to know what is needed to continue to move  anything that was required to make the Auditor's Department run smoothly.  forward and thanked them for their support. FUTURE AGENDA ITEMS  6)  Keilah Folkertsma, City Auditor inquired regarding future dates for the Audit and Oversight Committee meetings. She asked ift the first Friday of every month was a good date to continue to have Commissioner John F. Cowen, Committee Chair and Commissioner Rose M.Z. Gowen, Committee member stated that they continue to have monthly meetings at the first of the month as time Commissioner John F. Cowen, Committee Chair kindly requested that the Audit and Oversight Committee Agenda continue to have a recurring agenda item for fraud with updates of the Auditor's  the meetings. permitted.  Department to keep them well-informed of any issues that needed to be addressed.  Minutes Audit & Oversight Committee January 06, 2023 - Page3 3of4    2)  EXECUTIVE SESSION:  Upon motion by Commissioner Rose M.Z. Gowen, Committee member, seconded by Commissioner John F. Cowen, Committee Chair, and carried unanimously, the Executive Session  convened at 12:49 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 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 1:19 p.m. There was  (GBIC).  agenda was kept.  no action taken in Executive Session.  3)  POSSIBLE ACTION ON ANY ITEM(S) AS DISCUSSED IN: EXECUTIVE SESSION: A. Consideration and ACTION, ifany, regarding 9Point8 Capital and GBIC.  Commissioner Rose M.Z. Gowen, Committee Member, approved to proceed as discussed in Executive Session. The motion was seconded by Commissioner John F. Cowen, Committee Chair, and  carried unanimously.  7)  ADJOURNMENT  There being no further business to come before the Audit and Oversight Committee, upon duly  made motion the meeting adjourned at 1:20 p.m.  Approved this  gak day of Chne  John F.  Audit & Oversighf Committee Chair  Attest:  ThA  ehD  Yolanda Galarzi-Gomez, GROWN  fity Secretary  Respectfully submitted by: Griselda Rosas, Depuly City Secretary Office oft the Cily Secretary    FEBRUARY7 1853  Minutes Audit & Oversight Committee- - January 06, 2023 - Page 4 of4