CITY CLERK DEPT 2025 APR 10 PM3:57 A TEXAS FINANCIAL OVERSIGHT AND AUDIT COMMITTEE MINUTES March 13, 2025 COUNCIL CHAMBERS, CITY HALL 2:00 PM The Financial and Oversight and Audit Committee members of the City ofEI Paso met at the above place and date. Meeting was called to order at 2:00 p.m. Committee Chair Dr. Josh Acevedo was present and presiding and the following Committee Members answered roll call: Dr. Josh Acevedo, Alejandra Châvez, Deanna Maldonado-Rocha, Ivan Nino, Edmundo S. Calderon = Chief Internal Auditor, and Dionne Mack - City Manager. PLEDGE OF ALLEGIANCE AGENDA 1. Motion made by Committee member Maldonado-Rocha, seconded by Committee member Châvez, and unanimously carried to APPROVE the Minutes for the Financial Oversight and Audit Committee meeting of February 12, 2025. AYES: Committee Members Acevedo, Châvez, Maldonado-Rocha, and Nino NAYS: None 2. Discussion and Action on the 2025 Financial Oversight and Audit Committee Meeting Calendar. The following members of the FOAC commented: Dr. Josh Acevedo, Committee Chair. Ms. Alejandra Chavez, Committee Member. Motion made by Committee member Nino, seconded by Committee member Châvez, and unanimously carried to APPROVE the 2025 Financial Oversight and Audit Committee Meeting Calendar. AYES: Committee Members Acevedo, Châvez, Maldonado-Rocha, and Nino NAYS: None 3. Discussion and Action on External Audit Results for Fiscal Year 2024. Ms. Rachel Ormsby - Partner, Forvis Mazars, LLP presented a PowerPoint presentation. March 13, 2025 Page 2 The following members of the FOAC commented: Dr. Josh Acevedo, Committee Chair. Ms. Alejandra Chàvez, Committee Member. Ms. Deanna Maldonado-Rocha, Committee Member. Mr. Ivan Nino, Committee Member. Ms. Dionne Mack, City Manager. Motion made by Committee member Maldonado-Rocha, seconded by Committee member Châvez, and unanimously carried to APPROVE the External Audit Results for Fiscal Year 2024. AYES: Committee Members Acevedo, Chavez, Maldonado-Rocha, and Nino NAYS: None 4. Discussion on FY 2024-2025 Audit Plan 2nd Quarter Updates. Mr. Edmundo S. Calderon = Chief Internal Auditor presented a PowerPoint presentation. The following members of the FOAC commented: Dr. Josh Acevedo, Committee Chair. Ms. Alejandra Châvez, Committee Member. NO ACTION was taken on this item. 5. Discussion and Action on the results of the Department of Public Health - Internal Control Review P2024-03. Mr. Edmundo S. Calderon - Chief Internal Auditor presented a PowerPoint presentation. The following members of the FOAC commented: Dr. Josh Acevedo, Committee Chair. Ms. Alejandra Châvez, Committee Member. Ms. Deanna Maldonado-Rocha, Committee Member. Mr. Ivan Nino, Committee Member. Ms. Dionne Mack, City Manager. Motion made by Committee member Châvez, seconded by Committee member Maldonado- Rocha, and unanimously carried to ACCEPT the results of the Department of Public Health - Internal Control Review and bring the results to City Council. AYES: Committee Members Acevedo, Châvez, Maldonado-Rocha, and Nino NAYS: None 6. Discussion and Action on the results of the Sun Metro Money Room - Internal Control Review P2024-01. March 13, 2025 Page 3 Mr. Edmundo S. Calderon - Chief internal Auditor presented a PowerPoint presentation. The following members of the FOAC commented: Ms. Alejandra Châvez, Committee Member. Ms. Deanna Maldonado-Rocha, Committee Member. Ms. Dionne Mack, City Manager. The following City staff member commented: Mr. Sasho Andonoski, Administrative Services Manager, Sun Metro Motion made by Committee member Maldonado-Rocha, seconded by Committee member Châvez, and unanimously carried to ACCEPT the results of the Sun Metro Money Room - Internal Control Review and bring the results to City Council. AYES: Committee Members Acevedo, Châvez, Maldonado-Rocha, and Nifo NAYS: None 7. Discussion and Action on the results of the Division of Military Affairs - Travel and Accounts Payable Audit Report A2024-02. Mr. Edmundo S. Calderon = Chief Internal Auditor presented a PowerPoint presentation. The following member of the FOAC commented: Ms. Dionne Mack, City Manager. The following City staff member commented: Mr. Paul Albright, Military Program Administrator. Motion made by Committee member Châvez, seconded by Committee member Maldonado- Rocha, and unanimously carried to ACCEPT the results of the Division of Military Affairs - Travel and Accounts Payable Audit and bring the results to City Council. AYES: Committee Members Acevedo, Chàvez, Maldonado-Rocha, and Niro NAYS: None 8. Discussion and Action on the results of the Sun Bowl Game Audit Report A2024-04. Mr. Edmundo S. Calderon - Chief Internal Auditor presented a PowerPoint presentation. The following members of the FOAC commented: Dr. Josh Acevedo, Committee Chair. Ms. Alejandra Chavez, Committee Member. Mr. Edmundo S. Calderon, Chief Internal Auditor. March 13, 2025 Page 4 The following City staff member commented: Ms. Karla Nieman, City Attorney. The following member of the public commented: Mr. Bernie Olivas, Executive Director, Sun Bowl Association. Motion made by Committee Chair Acevedo, seconded by Committee member Châvez, and unanimously carried to DENY the results of the Sun Bowl Game Audit. AYES: Committee Members Acevedo, Chàvez, Maldonado-Rocha, and Nino NAYS: None 9. Discussion and Action on the results of the Vehicle Allowance Program Analysis. Mr. Edmundo S. Calderon - Chief Internal Auditor presented a PowerPoint presentation. The following members of the FOAC commented: Dr. Josh Acevedo, Committee Chair. Ms. Dionne Mack, City Manager. The following City staff members commented: Ms. Mary Wiggins, Chief Human Resources Officer. Ms. Karla Nieman, City Attorney. Motion made by Committee member Châvez, seconded by Committee member Nino, and unanimously carried to AÇCEPT the results of the Vehicle Allowance Program Analysis and bring the results to City Council. AYES: Committee Members Acevedo, Chavez, Maldonado-Rocha, and Nino NAYS: None 10. Discussion and Action on proposed amendments to the FY 2024-2025 Audit Plan to be sent to City Council for Final Approval at the April 1, 2025 Regular Council Meeting. The following members of the FOAC commented: Dr. Josh Acevedo, Committee Chair. Ms. Deanna Maldonado-Rocha, Committee Member. Mr. Edmundo S. Calderon, Chief Internal Auditor. Motion made by Committee Chair Acevedo, seconded by Committee member Maldonado-Rocha, and unanimously carried to APPROVE the proposed amendments to the FY: 2024-2025 Audit Plan, send it to City Council for Final Approval at the April 1st, 2025 Regular City Council Meeting and direct the Chief Internal Auditor to collect feedback from the FOAC on potential audits to replace the freed up hours in the Audit Plan by March 20th, 2025 and conduct a Risk. Assessment from this feedback to be presented at the FOAC Meeting for Review and Action on April 10th, 2025. CITY CLERK DEPT 2025 OPR 10 PM3:57 March 13, 2025 Page 5 AYES: Committee Members Acevedo, Châvez, Maldonado-Rocha, and Nino NAYS: None ADJOURN Motion made by Committee Chair Acevedo seconded by Committee Member Maldonado-Rocha and unanimously carried to ADJOURN the meeting at 3:33 p.m. AYES: Committee Members Acevedo, Châvez, Maldonado-Rocha, and Nino NAYS: None APPROVED AS TO CONTENT: Qolv Clevesles Dr. Josh Acevedo - Committee Chair, Financial Oversight and Audit Committee Chmb 5. Gelim- Edmundo S. Calderon - Chief Internal Auditor, Internal Audit Department