03-02-2018 Joint Audit Committee Meeting


The School Board of Brevard County, Florida met for a Joint Audit Committee Meeting on Friday, March 2, 2018 at the Educational Services Facility, 2700 Judge Fran Jamieson Way, Viera, Florida. Notice of the meeting was advertised in the Eagle newspaper on Thursday, February 22, 2018. The affidavit of publication with a copy of the ad attached is filed in the Affidavit File in the Board Office.

Opening Exercises
1. Opening Exercises

Minutes: Chairman John Craig called the meeting to order at 8:48 a.m.

Roll Call
2. Roll Call

Minutes: 

Members Present:  John Craig, Misty Belford, Tina Descovich, and Andy Ziegler

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Mr. Susin arrived to the meeting at 8:58 a.m.
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Pledge of Allegiance
Order of Business
3. Audit Committee Presentation/Progress Report and Committee Goals
Attachment: Audit Committee Presentation - 3.2.18.pdf
Minutes: 

Audit Committee Chairman, Art Edwards, provided an overview of the mid-term and 2016-17 audit reports.  The overview included:

  • Audit Committee Members
  • Reporting Structure
  • External/Internal Auditor Overview
  • Internal Audit Implementation
  • Internal Audit Focus
  • Audit Types
  • Additional Internal Audit Projects
  • 2016-17 Internal Audits Completed
  • Corrective Actions & Remediation Status
  • Audit Committee Goals & Highlights
4. Board Discussion

Minutes: 

Mr. Ziegler asked to go back to slide 18 to get clarification on what we are paying for with the Self-Insurance audit.  He stated that a deeper dive on post claims analytics can be done.  Ms. Zuercher informed him that staff will look into it.

Mr. Susin reiterated a request made to Ms. Zuercher in November to obtain the top 20 providers for out-patient surgeries and  MRI's.  Different providers provide different prices.  We can save costs by finding the lower cost providers to save staff money.  Ms. Zuercher stated that they have received the request and are currently working on it.

Mr. Ziegler stated a concern that Cigna is adding another layer of scrutiny when approving claims.  He is curious  if they are doing the right thing on behalf of our employees by being so strict.  This has been added as an action item for the Audit Committee to determine if this is work that can be done.

Chairman Craig stated that the audit quantity is a lot lighter than in previous years. Audit Committee Chairman Art Edwards stated that the Board was only presented audits from June which is why there are not as many.

Chairman Craig opened the floor to the Audit Committee to discuss key areas they will/want to focus on with the Board.  Discussion ensued among the group regarding this area.  Both sides appreciated  the work that is being done.

Chairman Craig asked what keeps the Audit Committee members up at night. Audit Committee member Nicole Colbert stated what keeps her up at night is identifying high risk areas and making sure they are audited.  Chairman Craig asked if the Board was doing a good job prioritizing the audits for high risk areas.  Ms. Colbert stated yes, but there is always room to improve. 

There was some discussion on dollars spent on audits.

Chairman Craig asked if it would be fair to say that the Board encourages  conversation on budgetary needs.  We may or may not be able to do it, but he wants to ensure that the door is open for them to submit requests. Mr. Edwards stated that this will need to be done as we move forward.

Discussion ensued about bookkeepers.


Closing Remarks
5. Closing Remarks

Minutes: Chairman Craig expressed appreciation to the committee members.

Adjournment
6. Adjournment

Minutes: Chairman Craig adjourned the meeting at 9:48 a.m.






Secretary

Chair