August 4, 2008

1:00 p.m.


Lynwood Roberts Room

First Floor, City Hall

117 West Duval Street




Attendance:  Subcommittee Chair Jack Webb; Subcommittee Members Stephen Joost and Clay Yarborough; Kirk Sherman, Office of Council Auditor; Jessica Morales and Rick Campbell, Office of City Council; Sherry Hall, Office of the Mayor


The Subcommittee Chair, Jack Webb, called the meeting to order at 1:05 p.m. and provided Mr. Sherman the opportunity to discuss the subcommittee’s purpose and duties.


Mr. Sherman explained the need for a body to oversee internal and external audits.  Such reviews have been accomplished by various committees in the past.  He advised that this subcommittee could also choose to review various City departments, similar to what the Ad Hoc Committee had done.  Mr. Sherman asked the subcommittee to consider the form in which it would receive reports.  He noted the deconsolidation of government over the years since Consolidation and how this has resulted in fragmentation.


In response to questions concerning how often audits are done and where the subcommittee’s time might best be utilized, Mr. Sherman responded that risk assessments are done every few years, including the independent authorities.  He noted that the Office of Council Auditor has certain audit rights relative to the public school system.  He suggested that the subcommittee would have a better idea of where to focus its efforts after the budget hearings.  Comments were made concerning the holding of an agency’s money below the line during the budget process.


Mr. Sherman was asked to provide information concerning the last time audits where performed on the various entities.  He was also asked to provide an organizational chart for the Sheriff’s Office and the Fire and Rescue Department.  He advised that the subcommittee will need to determine the level of review it intends to pursue…how much detail and how far down into an organization.


It was noted that the Sheriff’s Office and the Fire and Rescue Department will be giving presentations before the Public Health and Safety Committee this afternoon.  The sentiment of the subcommittee was to focus on either the Sheriff’s Office or the Fire and Rescue Department for now.  It was suggested that the Public Health and Safety Committee consider efficiencies relative to the Fire and Rescue Department for now and that the subcommittee begin review with the Sheriff’s Office and Matrix Audit.


A question arose as to how to exchange information.  Mr. Sherman stated that legal counsel could best provide that answer.


The idea of a joint meeting between the Public Health and Safety Committee and the subcommittee was discussed and decided against.  The subcommittee decided to hear from the Sheriff’s Office at its next meeting, especially concerning the Matrix Audit.  A general 2% budgetary lapse will also be considered.


It was agreed that the subcommittee would regularly meet at 1:00 p.m. prior to the Finance Committee meetings.


The meeting was adjourned at 1:30 p.m.


Rick Campbell, Research Assistant

(904) 630-1679


Posted 08.05.08

3:30 p.m.