City of Portsmouth, New Hampshire Audit Committee, 5 Jan 2023

Previous Meeting

Next Meeting

⏯

youtube image

►

From YouTube: 1.5.2023 Audit Committee

Description

1.5.2023 Audit Committee

A

Meeting uh at uh 5 37, but it very quickly after roll call, went into non-public session.

A

And we are now back out of non-public session.

B

The motion to see: well, yes, we do so. I I move that we seal the minutes from the non-public.

B

Session that was just concluded until.

B

January 9 2023. during the during the city council meeting action items; second, all in favor, aye.

A

And you have two sets of minutes from october 21st 2022.

A

Are there any changes to the non-public minutes.

A

I believe that wasn't that's a no. I wasn't there, so I'm abstaining from this.

C

C

I would look for a motion to.

C

Unseal, the non-public meeting minutes of november 29 2022.

D

We haven't approved the elements. Have we do you want to do these all at once or one at a time.

A

I'm thinking we should start uh counselor taylor with uh approve the.

A

Minutes of october 21st 2022, we have a set of public and non-public. Okay.

C

November 29 2020.

B

So moved all those in favor all right.

C

And now we get now we get portion of the midst of november 29 2022.

C

And I would be looking for a motion to unseal those non-public.

E

I'll make a motion that we unseal non-public meeting minutes from november 29, 2022 and october.

E

21St 2022 at the november, as of november 9th 2023 at the city council meeting january january, 9th.

E

January 9th, what did I say november november, so I just said november january 9 2023 at the.

E

City council meeting during the um action items portion of the meeting, I think you said october.

E

22Nd october 21st 2022, I did that one. I know I got right because I could look at them down here.

E

The other one I have to pull off in my head. I second that motion. Okay, all those in favor, aye.

C

um We have one more item on our agenda prior to public comment.

C

And that's the upcoming audit work session with this in council of january 12th.

C

We are going to meet jointly with the city council and hear the preliminary audit information from.

C

Alina korzak and melanston on the 4y23 audit, um no 22., it's year-end june 2022. right now, fy for the.

A

Public, what time is that uh six o'clock, I believe, is the work session yeah. The first one goes from.

E

Six to seven and then we have another one from seven on all right. We have two that night yeah.

A

And so uh elena corsack will be prepared to make a presentation.

A

um And just as uh for those who may be watching on the city's website will be the uh audit. The.

A

Final audit report, along with the management letter and uh the city's annual comprehensive.

A

Financial report, so all of that information will be on the city's website. A press release will be.

A

Going out so that all of those documents can be reviewed by not only members of the.

A

Committee but members of the public in advance of the work session, which will be held on the.

A

12Th, it is a typical. There is a section for public comment as well that evening. It would.

A

Be helpful to know if all of the auto committee members are going to be there because in which.

A

Case we'll make sure there's enough chairs. So if you you know, maybe on wednesday just shoot.

A

Us you know shoot me a note and we'll make sure that if you are planning to attend that we have.

D

Space at the table it'll be right here in city, council chambers um and it will be broadcast.

A

B

I plan to attend. Oh, I will be attending as well great, okay, okay, you know, I'm gonna be there.

A

Yes, so the agenda um has, I believe, gone up on the website. So you'll see, like I said.

A

A presentation then an opportunity for question and answer on the part of the.

A

Audit committee members in the city council and then that opportunity for public comment.

A

Well, that's the information I had to share relative to the works. Okay, love a comment now.

B

There's any more discussion on that. Can you move on to public comment.

F

D

Good evening peter huda, 280 south street, um from the limited amount of information I was able to.

D

Glean from this meeting none, I guess I just have one question. um I guess my my question is.

D

What what um made the audi committee decide um not to do and follow the rfp and have a.

D

Meeting with elena first before presenting to the governing body and the and the council, it was in.

D

The rfp that this would be done, so um I guess my question is uh what prompted the committee.

D

To decide not to do that and go right into the presentation to the public and to the city council.

D

I don't know if you could answer now, but that's my only uh my that's my question.

D

And I guess my other question would be um at that time that you unseal the minutes from.

D

If I followed right uh october, 20, 21st and the 29th uh well, the um will the public be.

D

Able to view those uh minutes will they be included in the agenda and how is that gonna.

D

How is that gonna work, since this is a unique situation that hasn't really occurred before.

D

That's all I have thank you if counselor tabor, if you'd like I, can address the minutes issue.

A

um Once we unseal the minutes from the non-public session, I.

A

Think would be quite logical frankly to update them on the city's website.

A

um Typically, you know we once minutes are approved, we put them on the city's website in final form,.

A

Indicating that they've been approved so now that they've been unsealed. I think both sets of minutes.

A

Could go up on the website, so it would be under the meeting calendar item where we tend to put.

A

The the final minutes, so you could look for them there just give us some time on the 10th to.

D

Yep so 150 for the meeting.

B

And there will also be the will also be unsealing the minutes from from tonight. Correct. Yes, right.

D

Okay, so if I may share taber so it'll be on the day after everything occurs and it'll be in the.

D

Will it be in the audit committee meeting minutes or will it be in the city council.

D

Meeting minutes because it's one of those sections so in terms of the minutes of this.

A

Audit committee, it will show up under the audit committee agenda meeting notice. So when you go to.

A

The website and you go to the calendar, you know you can look at past meetings. Yeah have you ever.

A

Done that okay, so you go to past meetings, click on, say the november 29th 2022 meeting.

A

And you'll see two sets of minutes that have been approved and released. Okay, if.

D

I may ask another question: sorry, uh I know for clarification only uh okay, so all of this will.

D

Be available before the meeting, uh I noticed the schedule for january 12th uh with the council.

A

Correct I will endeavor to work with staff to get all of the released um minutes uh up on the.

A

Website by the end of the day on the 10th, so that they would be available for anyone to look at them.

A

um For the work session on the audit, so one more question so the work session.

D

Is that going to be public or non-public and will the public have a time to speak.

A

Council today, what should I keep answering? Are you comfortable? uh Well, I think it's worth the.

C

Problem yes, okay session is public yep. There will be public comments. Okay, thank you very much.

A

uh We have, we have no one on zoom except john, except you.

B

I would like to speak briefly to peter's question regarding.

B

um The audit committee meeting with the auditor.

B

This is something which has been mentioned in several rfps in the past and it's an aspect of.

B

That's outlined in the gfoa booklet. It's an important.

B

Quality of maintaining an independent audit that the auditor and the and the audit committee meet.

B

um uh Separately, prior to the act for being presented.

B

And this is this would then be an opportunity for the auditor to raise any questions or comments.

B

And for the audit committee to be able to have an open frank discussion in close, enclosed session.

B

I I know that we have yet to do. That is something of look forward to, but, uh and so I hope that we.

B

And- and I don't see it happening this year as well- I do hope that with the new auditor.

B

um That is something that we might be able to uh to put into place in the coming years.

B

So and their comment or discussion on that.

A

I mean I can respond if, if you want me to, but I think this is ground we've covered it before, which is the ordinance.

A

Describes the audit committee as having a role an additional.

A

Role other than still and other than recommendation, if there is some material.

A

Issue that comes up so that there would be a venue for any material issue as you'll see in.

A

The material on the on the website. There are no material issues, so um that's why it's gone.

A

Straight to final and it's a single work session, so the recommendation is really to prepare for the.

A

Next two gasby rules that are going to be required for us to follow. So those are the recommendations.

C

I would have said the same thing that new orleans creating the honor committee said.

C

The primary function of the iowa community is to select an auditor with language that, in the event.

C

Of an issue in the audit, the auto committee is a resource to meet with the auditor and.

C

Clarified for the council what those issues are.

C

As suzanne says, there were not issues raised in this.

C

Management, I'm sorry this this auditor's letter so.

C

C

um But I think we have learned in our exploration of auditors that that um that ability to have a.

C

Safe space, where the auditor can talk to an audit committee about issues.

C

Can be valuable, it's just not no need as a risen. Mr.

E

I think we need a motion to adjourn type movie that we adjourn. Second.

C

Is there a second yep, there was josh.