June 24, 2024 Audit Committee Meeting

 MINUTES OF THE

BOARD OF POLICE COMMISSIONERS

AUDIT COMMITTEE MEETING

MONDAY, JUNE 24, 2024

 

        The Audit Committee meeting was held at Police Headquarters, Community Room, 1125 Locust Street, Kansas City.

Present:           Commissioner Madeline Romious

Secretary/Attorney David Kenner

Chief Stacey Graves

Deputy Chief Derek McCollum

Major Joshua Heinen

Captain Benjamin Caldwell

Sergeant Erica Oldham

Sergeant Maurice Oatis

Manager Kristine Reiter

Supervisor Margaret Harman

Supervisor Jennifer Emery

Supervisor Melissa McLaughlin

Mark Stair, Hood & Associates CPAs, P.C.

Michael Keenan, Hood & Associates CPAs, P.C.

Ralph Johnson, Ralph C. Johnson & Company, P.C.

Douglas Jones, City Auditor

 

The meeting was called to order by Commissioner Romious at 9:30 a.m.   

Mr. Mark Stair and Mr. Michael Keenan were present to discuss the financial and compliance audit for the year ending April 30, 2024.  They 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. Stair advised the audit revealed no illegal acts, difficulties or disagreements with management, and the firm had full access to books and records. 

Mr. Stair advised that the Department implemented the Governmental Accounting Standards Board (GASB) Statement No. 96, Subscription-Based Information Technology, in 2024.  No other accounting policies were adopted and the application of existing policies were not changed in 2024.    

David Kenner inquired about the detected material misstatements.  Mr. Keenan advised that adjustments to the record were made relating to costs associated with the Motorola radio project and the computer-aided dispatch project.  These misstatements occurred because of payments made throughout multiple fiscal years, but have since been corrected.  

Mr. Stair advised that he will present the audit for Board approval at the Board meeting on July 30, 2024.  Mr. Stair and Mr. Keenan expressed the auditing firm’s thanks for the opportunity to work with the Department.  They thanked the Fiscal Unit and staff for their assistance and full cooperation in conducting the audit.

                        A motion was made and approved by Commissioner Romious, to accept the audit as presented.  There being no further business before the Audit Committee, the meeting was adjourned at 9:57 a.m.