CITY CLERK DEPT 2024SEP17PA3:06  Financial Oversight and Audit Committee ("FOAC") Financial Oversight and Audit Committee ("FOAC") Committee Member Brian Kennedy (Chair) Committee Member Dr.. Josh Acevedo Committee Member Art Fierro Committee Member Joe Molinar Sergio Estrada - FOACI Legal Advisor Cary Westin Interim City Manager Edmundo S. Calderon - ChiefInternal Auditor  Meeting Minutes  Committee: Members:  Non-Members: Staff Assignee:  Meeting Date/Time: Wednesday May 1, 2024-2:00P.M.  1. Call to order and introductions.  The meeting was called to order at approximately 2:05 P.M. MST.  It was determined that there was a quorum.  2. Pledge of Allegiance.  3. Approval of Minutes for the Financial Oversight and Audit Committee meeting of January 22, 2024. [Internal Audit, Edmundo Calderon, (915)212-1365) Motion made by Committee Member Fierro, seconded by Committee Member Molinar, and unanimously carried to approve the minutes for the Financial Oversight and Audit Committee AYES: Committee Member Kennedy, Committee Member Acevedo, Committee Member  ("FOAC") meeting of January 22,2024.  Fierro, Committee Member Molinar  NAYS: None ABSTAIN: None ABSENT: None  4. Discussion and Action on External Audit Results for Fiscal Year 2023. [Office of the  Comptroller, Margarita Marin, (915)212-1174)  FOAC Minutes (05/01/24)    CITY CLERKO DEPT 20245EP17PM3:06  Discussion by Margarita Marin, Comptroller, Kory Hoggan, Partner - Moss Adams and Jeff Motion made by Committee Member Molinar, seconded by Committee Member Acevedo, and AYES: Committee Member Kennedy, Committee Member Acevedo, Committee Member  Roybal, Manager - Moss Adams.  unanimously carried to accept the audit results.  Fierro, Committee Member Molinar  NAYS: None ABSTAIN: None ABSENT: None  5. Discussion and Action to include an audit in the FY 2023-2024 Audit Plan of the Sun Bowl Game Agreement. Mayor'sOffice, Oscar Leeser, (915)212-0021) Discussion by Edmundo Calderon, Chief Internal Auditor.  Motion made by Committee Member Acevedo, seconded by Committee Member Molinar,a and AYES: Committee Member Kennedy, Committee Member Acevedo, Committee Member  unanimously carried to include the audit in thel FY2023-2024 Audit Plan.  Fierro, Committee Member Molinar  NAYS: None ABSTAIN: None ABSENT: None  6. Discussion and Action on the results of the City Council & City Manager's Office P- Card and' Travel Review- - Years 2020, 2021, 2022 and 2023. [Internal Audit, Edmundo Motion made by Committee Member Kennedy, seconded by Committee Member Fierro, and unanimously carried to postpone the agenda item to the next FOAC: meeting. AYES: Committee Member Kennedy, Committee Member Acevedo, Committee Member  Calderon, (915)212-1365)  Fierro, Committee Member Molinar  NAYS: None ABSTAIN: None ABSENT: None  7. Discussion and Action on the results of the City Council & City Manager's Commercial Fuel Card Review - Years 2020, 2021 and Years 2020 to 2023 Recap. [Internal Audit,  Edmundo Calderon, (915)212-1365  Discussion by Edmundo Calderon, Chief Internal Auditor. unanimously carried to accept the project results.  Motion made by Committee Member Molinar, seconded by Committee Member Acevedo, and AYES: Committee Member Kennedy, Committee Member Acevedo, Committee Member  Fierro, Committee Member Molinar  FOAC Minutes (05/01/24)  2    CIIYCLEKK! UErI 2024SEP17PA3:06  NAYS: None ABSTAIN: None ABSENT: None 212-1000]  8. Discussion and Action on directing staff to review the Internal Audit Charter for any proposed revisions. [Mayor Pro Tempore Brian Kennedy, Chairman ofFOAC, (915) Motion made by Committee Member Molinar, seconded by Committee Member Acevedo, and unanimously carried toj postpone the agenda item to the next FOAC meeting. AYES: Committee Member Kennedy, Committee Member Acevedo, Committee Member  Molinar  NAYS: None ABSTAIN: None  ABSENT: Committee Member Fierro Audit, Edmundo Calderon, (915)212-1365)  9. Discussion and Action on FY 2023-2024 Audit Plan 2nd Quarter Updates. [Internal Motion made by Committee Member Molinar, seconded by Committee Member Acevedo, and unanimously carried to postpone the agenda item to the next FOAC meeting. AYES: Committee Member Kennedy, Committee Member Acevedo, Committee Member  Fierro, Committee Member Molinar  NAYS: None ABSTAIN: None ABSENT: None  10. Discussion on Client Surveys. (Internal Audit, Edmundo Calderon, (915)212-1365  Discussion by Edmundo Calderon, Chief Internal Auditor.  No action was taken on this item. unanimously carried to adjourn.  11. Adjournment  Motion made by Committee Member Molinar, seconded by Committee Member Kennedy, and  The meeting was adjourned at approximately 4:15P.M. MST.  committee. Member Brian Kennedy M1 Chair,Financial Oversight and,Audit Committee Chhs (ek Edmundo S. Calderon Chief Internal Auditor,  Internal Audit Department  FOACI Minutes (05/01/24)  3