The Audit Committee meeting was held at Police Headquarters, Community Room, 1125 Locust Street, Kansas City.
Present: Commissioner Don Wagner
Secretary/Attorney David Kenner
Deputy Chief Karen True
Major Derek McCollum
Captain Jonas Baughman
Sergeant Jennifer Crump
Manager Kristine Reiter
Supervisor Margaret Harman
Supervisor Jenny Emery
Supervisor Melissa McLaughlin
Michael Keenan, Cochran, Head, Vick & Co., P.C.
Ralph Johnson, Ralph C. Johnson & Company, P.C.
The meeting was called to order by Commissioner Wagner at 10:00 a.m. Commissioner Dean, Commissioner Tolbert, and Mayor Lucas had excused absences.
Mr. Michael Keenan was present to discuss the financial and compliance audit for the year ending April 30, 2021. Mr. Keenan provided the Financial Statements, Single Audit Report, and the Required Communication and Management Letter to those in attendance at the meeting. He noted that it was a “clean” audit. Mr. Keenan said the audit revealed no illegal acts, difficulties or disagreements with management, and the firm had full access to books and records.
Mr. Keenan advised that Governmental Accounting Standards Board (GASB) No. 84, Fiduciary Activities, was adopted during the year. The application of policies was not changed during 2021. He noted that this change is not significant, but just a difference in reporting.
Mr. Keenan also advised that organizations are encountering more cyberattacks than in previous years. The firm recommended that the Department continue to review policies and procedures related to cyber security. In response to a question, Mr. Keenan explained that the Department already uses security strategies, and this is simply a reminder.
Mr. Keenan advised that he will present the audit for Board approval at the Board meeting on July 27, 2021. Mr. Keenan expressed the auditing firm’s thanks for the opportunity to work with the Department. He thanked the Fiscal Unit and staff for their assistance and full cooperation in conducting the audit.
A motion was made and approved by Commissioner Wagner to approve the audit as presented. There being no further business before the Audit Committee, the meeting was adjourned at 10:16 a.m.