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Board of Regents
Audit Committee
Friday, April 13, 2012; *8:00 a.m. � 9:00 a.m.
Room 109 Ward Building
Kenai River Campus
Soldotna, Alaska
*Times for meetings are subject to modifications within the April 12-13, 2012 timeframe.
Committee Members:
Kenneth Fisher, Committee Chair Michael Powers
Carl Marrs Patricia Jacobson, Board Chair
I. Call to Order
II. Adoption of Agenda
MOTION
"The Audit Committee adopts the agenda as presented.
I. Call to Order
II. Adoption of Agenda
III. Executive Session with Internal Audit Director
IV. New Business
A. Approval of Modification to the FY12 Annual Audit Plan and Internal Audit Status Report
V. Ongoing Issues
Report on Final Audit Reports Issued
External Audit Status Report
Overview of Follow-up Auditing
Annual Audit Plan Development
VI. Future Agenda Items
VII. Adjourn
This motion is effective April 13, 2012."
III. Executive Session with Internal Audit Director
MOTION
"The Audit Committee of the Board of Regents goes into executive session at _________ Alaska Time in accordance with the provisions of AS 44.62.310 to discuss matters the immediate knowledge of which would have an adverse effect on the finances of the university and which would affect the reputation or character of a person or persons. The session will include members of the Board of Regents, Internal Audit Director Pittman, General Counsel Hostina, and such other university staff members as the Audit Chair may designate and will last approximately ____ hour(s). Thus, the open session of the Audit Committee of the Board of Regents will resume in this room at approximately ____ Alaska Time. This motion is effective April 13, 2012."
(To be announced at the conclusion of executive session:)
The Audit Committee of the Board of Regents concluded an executive session at _____ a.m. Alaska Time in accordance with AS 44.62.310 discussing matters where the immediate knowledge of which would have an adverse effect on the finances of the university and which would affect the reputation or character of a person or persons. The session included members of the Board of Regents, Internal Audit Director Pittman, General Counsel Hostina, and other university staff designated by the Audit Committee Chair and lasted approximately _______ hour(s).
IV. New Business
A. Approval of Modification to the FY12 Annual Audit Plan and Internal Audit Status Report Reference 16
The President recommends that:
MOTION
揟he Board of Regents� Audit Committee approves the modification to the annual audit plan for fiscal year 2012 as presented. This motion is effective April 13, 2012.�
POLICY CITATION
Regents� Policy 05.03.016 states: The director of internal audit, in conjunction with the regents� external auditors, shall annually present a complete audit plan for the university to the board抯 audit committee for review and approval.
Significant changes to the audit plan after approval should be discussed with the audit committee.
RATIONALE AND RECOMMENDATION
Nichole Pittman, director of Internal Audit, will present to the Audit Committee a request for modification to the annual audit plan for FY12 and review the Internal Audit Status Report.
V. Ongoing Business
A. Report on Final Audit Reports Issued
Nichole Pittman, director of Internal Audit, will review with the Audit Committee, the final audit reports issued since the last Audit Committee meeting and answer any questions members of the committee may have. This is an information item; no action is necessary.
B. External Audit Status Report Reference 17
Nichole Pittman, director of Internal Audit, will review with the Audit Committee, the External Audit Status Report and answer any questions members of the committee may have. This is an information item; no action is necessary.
C. Overview of Follow-up Auditing Reference 18
Nichole Pittman, director of Internal Audit, will review with the Audit Committee the status of follow-up auditing and answer any questions members of the committee may have. This is an information item; no action is necessary.
D. Annual Audit Plan Development Reference 19
Nichole Pittman, director of Internal Audit, will review with the Audit Committee the process for developing the annual audit plan, including how the plan is updated throughout the year as risks change, and answer any questions members of the committee may have. This is an information item; no action is necessary.
VI. Future Agenda Items
VII. Adjourn
Agenda
Audit Committee
April 13, 2012
Soldotna, Alaska
Audit Committee Agenda: Page PAGE 2 of NUMPAGES 3
Audit Committee Agenda: Page PAGE 1 of NUMPAGES 3
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