Audit Committee

VOLUME II PAGE: 334 November 19, 2025

MINUTES OF THE MEETING OF THE CITY OF CAPE CORAL AUDIT COMMITTEE

Wednesday, November 19, 2025

City Auditor’s Conference Room 2:00 p.m.

The meeting was called to order at 2:00 p.m. by Chair Austin.

ROLL CALL: Austin, Cochrane, Jacobs, Lehmann, Stevens, and Alternate Botterbusch were present.

ALSO PRESENT: Andrea Russell, City Auditor Crystal Feast, Financial Services Director

CHANGES TO AGENDA / ADOPTION OF AGENDA

MOTION: Adopt the Agenda, as presented. OUTCOME: passed VOTE: unanimous AYES: Austin, Cochrane, Jacobs, Lehmann, Stevens NAYS: None ABSENT/ABSTAIN: None

CITIZENS INPUT TIME

No speakers.

APPROVAL OF MINUTES

Meeting Minutes – August 27, 2025

MOTION: Approve the August 27, 2025 Meeting Minutes, as presented. OUTCOME: passed VOTE: unanimous AYES: Austin, Cochrane, Jacobs, Lehmann, Stevens NAYS: None ABSENT/ABSTAIN: None

BUSINESS

2026 Proposed Meeting Schedule

Chair Austin turned the floor over to City Auditor Russell.

City Auditor Russell introduced the proposed 2026 Meeting Schedule and explained the reason the meeting changed to Mondays.

Discussion held regarding: • 2025 meeting schedule • 2026 proposed meeting schedule

MOTION: Approve the 2026 Meeting Schedule, as presented. OUTCOME: passed VOTE: unanimous AYES: Austin, Cochrane, Jacobs, Lehmann, Stevens NAYS: None ABSENT/ABSTAIN: None

***

VOLUME II PAGE: 335 November 19, 2025

City Auditor’s Update Report - City Auditor Russell

City Auditor Russell reviewed the City Auditor’s Office Update 10/7/2025 through 11/11/2025 dated November 11, 2025, which was emailed to the Committee and was posted online as follows:

External Auditors Mauldin & Jenkins (M&J): as of 11/5/2025 • Charter School audit – UPDATE: This audit is complete and has been issued. As was previously discussed, the 2025 compliance supplement is still not yet available, as such, we have not issued the single audit report yet as we have to have the supplement to be able to do so. If there are no changes from the draft, we’ll be able to finalize the single audit report very quickly whenever the final supplement does come out. • City, Pension, CRA Audits – For the City ACFR audit, we have the PBC request listings and have been receiving information already back from City staff. We had a planning meeting and work during the week of 10/27 where we updated systems understandings, performed walkthroughs and completed certain other audit testing to reduce the amount of work needed to be performed in January. Year-end confirmations have been received, sent out and several have already been received back. We’ve obtained year-end City investment details and have selected items for valuation testing. We’ve also already sent those items to our third-party verification service. We intend on meeting with you and your internal audit team over the next few weeks to go over our planned assistance requests and answer any questions. We are still expecting to receive the final TB around the end of December, and we anticipate final audit fieldwork to start toward the middle of January. We plan to schedule an audit kickoff meeting around the first week in December to further discuss the upcoming audits.

Complete: • Development Services Code Compliance Audit – Issued on 10/17/2025. Tim DiSano is the Auditor-In-Charge

Discussion held regarding: • Previous Code audit • Responses to findings / recommendations • Code reporting • Vehicle wrapping • Face to Face reporting of issues to Code Officers • Code Officer training • Vehicle replacement • Water violations • Solid Waste Audit • Solid Waste RFP • GPS and Cameras on solid waste haulers

***

VOLUME II PAGE: 336 November 19, 2025

• Metrics of trash volume by area • Change of pickup days • 311 calls involving trash • Trash transfer station

In Progress: • City Manager – Economic Development Office Audit – Planning substantially complete. Fieldwork to begin shortly. Andrea Russell is the Auditor-In-Charge. • CCPD Call Prioritization and Response Time Audit – Entrance conference held 10/31/2025. Planning in progress. Tim DiSano is the Auditor-In-Charge.

Outstanding Post Audit Reviews (PARs): See attachment for PAR Report. Closed six recommendations this month. There are 43 currently outstanding or preliminarily reviewed, including eight new recommendations from one audit closed this period. Total of all recommendations closed this month, previously closed, and outstanding is 232. It is important to note there are only four recommendations that are past due. These can be found at the top of the section titled “Outstanding” on the attached November Outstanding PAR Report file.

Professional Development: • 2025 Government Internal Audit Summit • Hidden Liabilities: Detecting and Preventing Fraud in M&A Transactions Before It’s Too Late • How to Write An Audit Report Finding • Tackling a Challenging Audit Objective • Leading an Audit Project

Audit Plan Status: updated as of 11/11/2025 FY26 Audit Plan • CM-EDO Economic Development Incentive/Development Programs – In Progress. • CCPD Call Prioritization & Response Times – In progress. • CCFD Station Renovation versus New Build – • Charter School Authority-Information Technology Systems – • City Clerk-Services – • Citywide Operating Agreements – • Human Resources – Benefits Administration – • Parks and Recreation-Staffing/Position Roles and Responsibilities – • Public Safety Information Technology Analysis – • Public Works – Fleet Management Operations – • School Zone Cameras – • Utilities-Procurement – • City Annual Comprehensive Financial Review External Auditor Assistance –

***

VOLUME II PAGE: 337 November 19, 2025

FY25 Audit Plan Carryover • Development Services-Code Compliance Operations – Issued.

Additions to FY26 Audit Plan •

Other Items: • Held individual meetings and completed all staff performance evaluations for FY25 and determined goals for FY26. • Met individually with available Council members to discuss Audit Committee vacancies.

Discussion held regarding: • Assessment process and prioritizing strategic goals • State policy mitigation options • Homestead tax increase • Informing citizens • Audit risk assessment • Burnt Store Road widening • Joining Lee and Collier County MPOs • Sunshine Laws