Minutes ofthe City of 1 Arlington  Special Meeting  Audit Exit Conference Microsoft Teams September 23, 2024  Councimembers Present: Jan Schuette. and Wendy Van Der Meersche.  Staff Present: Mayor Don Vanney, Paul Ellis, Kristin Garcia, Sheri Amundson, Suzanne Soule,  Also Known to be Present: Deb Kindinger and Erika Davies.  The special meeting began at 3:00 p.m. with Audit Lead Deb Kindinger introducing herself and Assistant Audit Supervisor Erika Davies. Finance Director Kristin Garcia made  introductions ofthose from the City of Arlington who were present.  DISCUSSION  Audit Lead Deb Kindinger began with a review ofunmodified opinion was issued, followed An audit was performed on the financial statements oft the City of Arlington, as ofand for the year ended December 31, 2023, and the related notes to the financial statements, which collectively comprise the City's financial statements. An unmodified opinion on the fair presentation oft the City's financial statements in accordance withi its regulatory basis of The following exit recommendations were provided for management's consideration. Exit items address control deficiencies or noncompliance with laws or regulations that have an insignificant ori immaterial effect on the entity, or errors with an immaterial effect on the Ms. Kindinger introduced Audit Supervisor Erika Davies who continued with a review of  by a review ofinternal control and compliance over financial report.  accounting was completed.  financial statements. Exit items are not referenced in the audit report.  related audit work.  Financial Statement Audit Communication The following items were addressed:  . Noi material misstatements during the audit were identified.  There were no uncorrected misstatements in the audited financial statements. The audit addressed the following risks, which required special consideration: o Due to the possibility that management may be able to circumvent certain controls, standards require the auditor to assess the risk of management override.  1    Minutes oft the CityofArlington Audit Exit Conference  September. 23,2024  The auditors will publish the following reports for the period January 1, 2023 through C Coronavirus State and Local Fiscal Recovery Funds Compliance Examination Attestation The next audit is scheduled to be conducted in the Summer of 2025 and will cover the  December 31, 2023 on their website: Financial statement audit following general areas:  - Accountability for public resources for fiscal years 2023 and 2024  Financial statement for fiscal year 2024  Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Compliance Examination Ms. Davies stated that a citizen submitted a concern through the Citizen Hotline Referral regarding overnight travel att the City Council Spring Retreati in March 2024. The City provided overnight lodging for those who stayed onsite, with the distance 19 miles away. The City was compliant in the auditor's findings and everything for expenses was well documented. It was stated that although the City's travel training policy does not restrict overnight travel, consideration should be given to holding retreats at destinations within a Ms. Davies provided closing remarks and thanked Finance Director Kristin Garcia, Assistant Finance Director Sheri Amundson, and Fiscal Analyst Suzanne Soule for timely responses to the audit requests and the excellent documentation they provided. She stated they have  Attestation  reasonable distance.  been a pleasure to work with. ADIOURNMENT  With no further business to be conducted, the special meeting ended at 3:19 p.m.  Ge  Don  - EVanney, Mayor  2