HomeMy WebLinkAbout08/28/2014 AC Minutes AUDIT COMMITTEE
MINUTES OF THE MEETING HELD
AUGUST 28, 2014
1ST FLOOR FINANCE CONFERENCE ROOM—VILLAGE HALL
I. Call to Order
The meeting was called to order at 5:30 pm. Members present were Mayor Arlene
Juracek, Audit Committee Chair Tom Munz and Committee members John Matuszak,
Vince Grochocinski and Tim McDermott. David Erb, Finance Director and Ron Amen,
from Lauterbach &Amen were also in attendance.
II. Approval of Minutes
Approval of Minutes for April 15, 2014. Motion to approve was made by Arlene Juracek
and a second was made by Tim McDermott. Minutes were approved.
III. Citizens to be Heard
There were no citizens to be heard.
IV. Old Business
There was no old business
V. New Business
a. Report on 2012 Annual —A review of the final audit document was held. Ron Amen
presented various sections of the audit report including the transmittal letter, auditor
report, the Management's Discussion and Analysis and various financial statements.
David Erb also provided comments on the 2013 audit and audit process. General
discussion among committee members followed.
b. Review of 2013 Management Letter — Ron Amen went over comments included in
the 2013 Management Letter. There were no comments for the current year. Prior
year comments (2012) were previously addressed by staff. General discussion
among committee members followed.
c. Impact of Post-Closing Items — Chairman Munz asked Ron Amen to review the
process for post-closing items, if necessary. Per Mr. Amen, the report is dated the
close of fieldwork. Any notable activity/events through that date are included in the
report. Events subsequent to the close of fieldwork will be picked up in the next
audit.
d. Auditor Transition — Ron Amen provided the process that Lauterbach & Amen
takes during the transition to a new auditor. Access to permanent files and work
papers will be provided to the successor audit firm. Mr. Amen assured absolute
cooperation with the new audit firm.
Audit Committee—Minutes
August 28, 2014
e. Review Auditor Selection Criteria — David Erb provided a summary of the RFP
process and the activities that have taken place up to the date of the meeting.
Proposals were due in to the Finance Department by 1:OOpm on Friday, August 29.
A sub-committee to review the proposals was created to include Tom Munz, Vince
Grochocinski, Lynn Jarog and David Erb. Proposals will be distributed to the sub-
committee review team and the entire Audit Committee board. The sub-committee
will meet to review the proposals and select the finalists for in-person interviews.
The date for audit firm interviews was set for Tuesday, September 23, 2014 at 2:00
pm. General discussion followed.
VI. Other Business
There was no other business.
VII. Chair Report
There was no Chair report.
VIII. Finance Director Report
There was no Finance Director report.
IX. Next Meeting
Next meeting of the Audit Committee has been scheduled for September 23, 2014 at
2:00 pm in the 3rd Floor Executive Conference Room, Village Hall.
X. Adjournment
Motion to adjourn was made by Tim McDermott and a second was made by John
Matuszak. The meeting adjourned at 6:58 pm.
Respectfully Submitted
David O. Erb
Finance Director
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