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Board of Regents
Audit Committee
Friday, June 8, 2012; *8:00 a.m. � 9:00 a.m.
Room 107 Lee Gorsuch Commons
University of Alaska Anchorage
Anchorage, Alaska
*Times for meetings are subject to modifications within the June 7�8, 2012 timeframe.
Committee Members:
Kenneth Fisher, Committee Chair Mike 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
Executive Session with Internal Audit Director
IV. New Business
External Auditor Comments
Approval of the FY13 Annual Audit Plan
V. Ongoing Issues
Final Audit Reports Issued
Internal Audit Status Report
External Audit Status Report
VI. Future Agenda Items
VII. Adjourn
This motion is effective June 8, 2012."
III. Executive Session
A. 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 could 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 June 8, 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 which would have an adverse effect on the finances of the university and which could 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 chair of the Audit Committee and lasted approximately __________.
IV. New Business
A. External Auditor Comments Reference 27
Daniel Rozema, the engagement partner from KPMG, will discuss planning for the annual audit with the committee.
B. Approval of the FY13 Annual Audit Plan Reference 28
The President recommends that:
MOTION
揟he Board of Regents� Audit Committee approves the annual audit plan for fiscal year 2013 as presented. This motion is effective June 8, 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.
RATIONALE AND RECOMMENDATION
Nichole Pittman, director of internal audit, will present to the Audit Committee for approval the annual audit plan for FY13, which is included as Reference 28.
V. Ongoing Issues
A. 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. Internal Audit Status Report Reference 29
Nichole Pittman, director of internal audit, will review with the Audit Committee the Internal Audit Status Report 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 30
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.
VI. Future Agenda Items
VII. Adjourn
Agenda
Audit Committee
June 8, 2012
Anchorage, Alaska
Audit Committee Agenda: Page PAGE 2 of NUMPAGES 3
Audit Committee Agenda: Page PAGE 1 of NUMPAGES 3
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