Audit Committee Meeting Minutes 26 Feb 2015 Agendas and...Page 1 Minutes 26 February 2015 Members of...

City of Bunbury

4 Stephen Street

Bunbury WA 6230

Western Australia

Correspondence to:

Post Office Box 21

Bunbury WA 6231

Telephone: (08) 9792 7230 ◌ Facsimile: (08) 9792 7184 ◌ TTY: (08) 9792 7370 ◌ www.bunbury.wa.gov.au

Audit Committee

Minutes

26 February 2015

Committee Terms of Reference

1. The Audit Committee is to provide guidance and assistance to Council based on the following

Terms of Reference:

1.1 To carry out Council’s functions in relation to audits carried out under Part 7 (Audit) of the

Local Government Act 1995

1.2 To develop a process to be used to select and appoint a person to be an Auditor.

2. The Audit Committee may also provide guidance and assistance to Council as to:

2.1 Matters to be audited;

2.2 The scope of audits;

2.3 Council’s functions under Part 6 (Financial Management) of the Local Government Act

1995; and

2.4 The carrying out of Council’s functions relating to other audits and other matters relating

to financial management.

3. The Audit Committee may evaluate tenders received for the provision of audit services and report

to Council with a recommendation for appointment of an auditor for the City of Bunbury and the

Bunbury-Harvey Regional Council.

Minutes 26 February 2015

Members of the public to note that recommendations made by this committee are not final and will be subject to adoption (or

otherwise) at a future meeting of the Bunbury City Council.

1. Declaration of Opening

The Presiding Member declared the meeting open at 3:30pm.

2. Disclaimer

Not applicable to this committee.

3. Announcements from the Presiding Member

Nil

4. Attendances

Committee Members:

Member Name Representing

Mayor Gary Brennan City of Bunbury

Cr Jaysen Miguel (Presiding Member) City of Bunbury

Mr Stephen Foster Community Member

Mr John Barratt Community Member

Support Staff:

Name Title

Mr Greg Golinski (Minute Taker) Manager Governance

Mr Andrew Brien Chief Executive Officer

Mr David Ransom Manager Finance

Ms Stephanie Addison-Brown Director Corporate and Community Services

Mrs Aileen Clemens Manager HR and Organisational Development

Mr Adam Ewing Manager IT

Mr David Russell Senior Contracts and Procurement Officer

4.1 Apologies

Cr Steck

26 February 2015

Minutes – Audit Committee

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Page 2

4.2 Approved Leave of Absence

Nil

5. Declarations of Interest

Nil

6. Public Question Time

Not applicable to this committee.

7. Confirmation of Minutes

Committee Decision: Moved John Barratt Seconded Stephen Foster

The minutes of the Audit Committee Meeting held on 30 October 2014, are confirmed as a true and

accurate record.

CARRIED

8. Presentations

8.1 Petitions

Nil

8.2 Presentations

Nil

8.3 Deputations

Nil

9. Method of Dealing with Agenda Business

Items were dealt with as they appear in the agenda.

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10. Reports

10.1 Internal Audit Programme HR – Recommendations Update

Applicant/Proponent: Internal

Author: Aileen Clemens, Manager Organisational Development and HR

Executive: Andrew Brien, Chief Executive Officer

Attachments: Appendix 1: Internal Audit Recommendations Update – HR

Summary

The purpose of this item is to present the Audit Committee with an update as to the implementation of

the recommendations from the Human Resource (HR) audit conducted by AMD Chartered Accountants

(AMD) between March and May 2014.

Executive Recommendation

That the Committee:

1. Notes the implementation of all recommendations, with the exception of FN01-01 and FN06-03, which will remain ongoing in perpetuity.

2. Recommends that Council closes recommendations FN01-01 and FN06-03.

Background

The Audit Committee has previously received the final report and recommendations relating to the HR

audit as provided by AMD. The Committee requested that subsequent updates be provided outlining

progress achieved in relation to the implementation of the recommendations contained therein.

Council Policy Compliance

N/A

Legislative Compliance

N/A

Officer Comments

The Human Resources Audit encompassed the following areas:

• Identification of HR requirements; • Recruitment procedures and processes including identification of new positions, advertising;

interviewing and related procedures, communication to existing staff and setting up of new

employees;

• Basis of remuneration; • Staff induction procedures and processes;

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• Procedures and assessment of staff feedback; performance management and pay reviews; • Payroll recording and payment procedures, including timesheet authorisation, timesheet data

entry; payroll processing and payment authorisation procedures;

• Leave accruals, including use of leave forms, authorisation of leave forms, processing and reconciliation of employee provisions on a regular basis;

• Payroll deductions, including employee authorisation and documentation; • Superannuation and group tax deduction payments; and • Termination payments, including use of termination checklist and review and authorisation prior

to termination payment.

Nine recommendations were made, the progress of which is outlined at Appendix 1. Of these, 7 have

now been completed as detailed within the appendix. Two of the recommendations, FN01-01 and FN06-

03 are recommended for closure as follows:

FN01-01 – That all HR work procedures be reviewed annually.

The nature of this recommendation means that the work will remain ongoing in perpetuity.

Work procedures have now been converted into Corporate Guidelines consistent with the City’s adopted

policy framework, and periodic reviews of all Corporate Guidelines will continue on an ongoing basis.

As this recommendation is also captured within the City’s Audit Regulation 17 findings, where it is a

statutory requirement to report progress annually to the Audit Committee, to save duplication it is

requested that this recommendation be closed for the purpose of the HR Internal Audit Programme

Report.

FN06-03 – Leave balances should be reviewed quarterly by management to identify employees with

excessive leave.

At the last meeting of the Audit Committee held on 30 October 2014, it was requested (via motion) that

the CEO provide the Committee with a list of accrued leave in excess of 4 weeks at each subsequent

meeting.

As with FN01-01, the nature of this recommendation means that the work will remain ongoing in

perpetuity, and will be the subject of a separate report at each future meeting of the Audit Committee

(see item 10.5 in this agenda).

To this extent, it is requested that this recommendation be closed for the purpose of the HR Internal

Audit Programme Report.

Analysis of Financial and Budget Implications

Nil

Councillor/Officer Consultation

The attached report is presented to the Audit Committee for information and discussion as necessary.

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Outcome of Meeting – 26 February 2015

General discussion took place in relation to this item. The Executive Recommendation was Moved by John

Barratt and Seconded by Stephen Foster and was carried unanimously as follows:

That the Committee:

1. Notes the implementation of all recommendations, with the exception of FN01-01 and FN06-03, which will remain ongoing in perpetuity.

2. Recommends that Council closes recommendations FN01-01 and FN06-03.

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10.2 Internal Audit Programme IT – Recommendations Update


Author: Adam Ewing, Manager Information Technology

Executive: Stephanie Addison-Brown, Director Corporate and Community

Services

Attachments: Appendix 2: Internal Audit Recommendations Update – IT

Summary

The purpose of this item is to present the Audit Committee with an update as to the implementation of

the recommendations from the Information Technology (IT) audit conducted by AMD Chartered

Accountants (AMD) between March and May 2014.


That the Committee:

1. Receive the information as presented, noting that four (4) recommendations remain incomplete.

2. Request that a subsequent report be provided to the next meeting of the Audit Committee detailing progress for the recommendations that remain outstanding.

Background

The Audit Committee has previously received the final report and recommendations relating to the IT

audit as provided by AMD. The Committee requested that subsequent updates be provided outlining

progress achieved in relation to the implementation of the recommendations contained therein.


N/A


N/A

Officer Comments

The Information Technology Audit encompassed the following areas:

• Planning the IT environment; • Development and delivery services; • Operation of the IT environment; • Organising and monitoring IT processes;

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• Ensure appropriateness of internal control policies and procedures and ensure these are adhered to in respect to IT systems, including access controls, backup procedures and recovery

procedures;

• Review system security ensuring access restricted based on level of personnel; • Assess identification and risk in respect to IT planning; • Document procedures in respect to identifying IT needs and related procurement procedures; • Review system support and ensure appropriate back-up personnel trained and available; • Review of virus detection procedures; and • Review procedures and plans for determining the needs for changes/improvements to existing IT

systems and processes in place to implement such changes.

Fourteen recommendations were made, the progress of which is outlined at Appendix 2. Of these, 10

have been completed and 4 are in train as detailed within the appendix.

Recommendations FN01-01, FN02-02, FN03-01, and FN03-02 on pages 2, 5, 6, and 7 of the appendix

remain outstanding, and will be completed as per the timeframes stipulated.


Nil


The attached reports are presented to the Audit Committee for information and discussion as necessary.


General discussion took place in relation to this item. The Director Corporate and Community Services

advised that she is now responsible for IT following the recent corporate restructure, and has held

discussions with the IT team as to the progress and implementation of the outstanding

recommendations. As a result, the Director is satisfied that appropriate processes are in place to ensure

completion of the outstanding items by the revised dates, noting the final implementation of FN03-02 is

subject to funding being allocated in the 2015/16 financial year.

The Executive Recommendation was Moved by Mayor Brennan and Seconded by John Barratt and was

carried unanimously as follows:

That the Committee:

1. Receive the information as presented, noting that four (4) recommendations remain incomplete.

2. Request that a subsequent report be provided to the next meeting of the Audit Committee detailing progress for the recommendations that remain outstanding.

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10.3 Review of Terms of Reference – Audit Committee


Author: Greg Golinski, Manager Governance


Attachments: Nil

Summary

The purpose of this report is for the Audit Committee to review its terms of reference.


That the Audit Committee recommend that Council Adopt the amended terms of reference for the Audit

Committee as presented within this report.

Background

Point 5 of Decision 335/13 from the Ordinary Council Meeting held on 26 November 2013 was that each

Council Committee commences a review of its terms of reference in March 2015, to enable a complete

review of the operations to be completed prior to the next Ordinary Elections.


N/A


Subdivision 2 of Division 2 of Part 5 of the Local Government Act 1995 deals with committees and their

meetings.

Officer Comments

The Local Government Act 1995 (the Act) requires that all local governments establish an Audit

Committee. The Audit Committee plays a key role in assisting a local government to fulfil its governance

and oversight responsibilities in relation to financial reporting, internal control structure, risk

management systems, legislative compliance, ethical accountability and the internal and external audit

functions.

The current terms of reference for the City’s Audit Committee are as follows:

1. The Audit Committee is to provide guidance and assistance to Council based on the following

Terms of Reference:

1.1 To carry out Council’s functions in relation to audits carried out under Part 7 (Audit) of the

Local Government Act 1995

1.2 To develop a process to be used to select and appoint a person to be an Auditor.

2. The Audit Committee may also provide guidance and assistance to Council as to:

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2.1 Matters to be audited;

2.2 The scope of audits;

2.3 Council’s functions under Part 6 (Financial Management) of the Local Government Act

1995; and

2.4 The carrying out of Council’s functions relating to other audits and other matters relating

to financial management.

3. The Audit Committee may evaluate tenders received for the provision of audit services and report

to Council with a recommendation for appointment of an auditor for the City of Bunbury and the

Bunbury-Harvey Regional Council.

2013 saw a number of amendments made to the Local Government (Audit) Regulations (the Regulations),

following which the Department of Local Government amended the local government guidelines relating

to Audit in local government.

The revised guidelines contain a model terms of reference for Audit Committees which, whilst not totally

dissimilar to those currently employed by the City, are more detailed and include specific reference to the

recent amendments to the Regulations, namely Audit Regulation 17.

The model terms of reference is outlined below and is recommended for adoption by the Committee as

revised duties and responsibilities for the City’s Audit Committee.

The Committee may also wish to discuss and make recommendations as to the membership composition

of the Committee, however Officers consider that the current arrangement of 3 Councillors plus 2

community members is appropriate.

Proposed Terms of Reference

The duties and responsibilities of the committee will be:

a) Provide guidance and assistance to Council as to the carrying out the functions of the local government in relation to audits;

b) Develop and recommend to Council an appropriate process for the selection and appointment of a person as the local government’s auditor;

c) Develop and recommend to Council: • a list of those matters to be audited; and • the scope of the audit to be undertaken;

d) Recommend to Council the person or persons to be appointed as auditor; e) Develop and recommend to Council a written agreement for the appointment of the external

auditor. The agreement is to include:

• the objectives of the audit; • the scope of the audit; • a plan of the audit; • details of the remuneration and expenses to be paid to the auditor; and • the method to be used by the local government to communicate with, and supply

information to, the auditor;

f) Meet with the auditor once in each year and provide a report to Council on the matters discussed and outcome of those discussions;

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g) Liaise with the CEO to ensure that the local government does everything in its power to: • assist the auditor to conduct the audit and carry out his or her other duties under the

Local Government Act 1995; and

• ensure that audits are conducted successfully and expeditiously;

h) Examine the reports of the auditor after receiving a report from the CEO on the matters to: determine if any matters raised require action to be taken by the local government; and

ensure that appropriate action is taken in respect of those matters;

i) Review the report prepared by the CEO on any actions taken in respect of any matters raised in the report of the auditor and presenting the report to Council for adoption prior to the end of the

next financial year or 6 months after the last report prepared by the auditor is received, whichever

is the latest in time;

j) Review the scope of the audit plan and program and its effectiveness; k) Review the appropriateness of special internal audit assignments undertaken by internal audit at

the request of Council or CEO;

l) Review the level of resources allocated to internal audit and the scope of its authority; m) Review reports of internal audits, monitor the implementation of recommendations made by the

audit and review the extent to which Council and management reacts to matters raised;

n) Facilitate liaison between the internal and external auditor to promote compatibility, to the extent appropriate, between their audit programs;

o) Review the local government’s draft annual financial report, focusing on: • accounting policies and practices; • changes to accounting policies and practices; • the process used in making significant accounting estimates; • significant adjustments to the financial report (if any) arising from the audit process; • compliance with accounting standards and other reporting requirements; and • significant variances from prior years;

p) Consider and recommend adoption of the annual financial report to Council. Review any significant changes that may arise subsequent to any such recommendation but before the annual

financial report is signed;

q) Address issues brought to the attention of the committee, including responding to requests from Council for advice that are within the parameters of the committee’s terms of reference;

r) Seek information or obtain expert advice through the CEO on matters of concern within the scope of the committee’s terms of reference following authorisation from the Council;

s) Review the annual Compliance Audit Return and report to the council the results of that review, and

t) Consider the CEO’s biennial reviews of the appropriateness and effectiveness of the local government’s systems and procedures in regard to risk management, internal control and

legislative compliance, required to be provided to the committee, and report to the council the

results of those reviews.


There are no financial or budgetary implications impacting from the recommendations of this report.


This report is presented to the Audit Committee for consideration.

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The Executive Recommendation was Moved by Mayor Brennan and Seconded by Stephen Foster and was


That the Audit Committee recommend that Council Adopt the amended terms of reference for the

Audit Committee as presented within this report.

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10.4 WALGA Procurement Audit – Recommendations Update


Author: David Russell, Senior Procurement Officer


Attachments: Appendix 3: Procurement Audit Recommendations Update

Summary

The purpose of this report is to provide an update to the Audit Committee regarding the Procurement

Probity Review that WALGA Procurement Consultancy Service provided in May 2013.

This report and attachment provides the committee with details as to which recommendations have been

implemented, and which recommendations are still outstanding.


That the Audit Committee receive the update relating to the implementation of recommendations from

the WALGA Procurement Audit.

Background

In April/May 2013 a Procurement Probity Review was undertaken by WALGA which provided 46

recommendations for consideration by the City of Bunbury to implement.

The objective of the review was to determine the City’s current level of compliance against relevant

purchasing legislation and regulations and to offer a series of recommendations that, once implemented,

would ensure full compliance and also facilitate the City moving towards achieving best practice in

procurement.

The below extract from the Council Minutes from 27th

September 2013 refers (Decision 266/13):

1. That Council note the outcomes of the Procurement Probity Audit.

2. Council endorse the 46 recommendations contained in the report; and

3. The CEO to provide a further report to Council outlining how each of the recommendations has been implemented.

In relation to the above decision, the following summary is provided:

Part 1: Completed

Part 2: Completed

Part 3: The content of this report update in conjunction with the attached Appendix 3 satisfies the

Council decision in outlining how each recommendation has been implemented.


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N/A


The recommendations accord with the provisions of the Local Government (Functions and General)

Regulations 1996

Officer Comments

Of the 46 recommendations, four (4) were still outstanding at the time of the last Audit Committee

meeting, which was held on 30 October 2014. Of these, one (FN01-07) has now been finalised, as Council

reviewed its Local Price Preference Policy on 20 January 2015 (see page 8 of Appendix 3). The remaining

three (3) findings are being progressed as follows:

FN01-32: Officers are currently developing an organisational Risk Management Framework, which will

form the core of the City’s Risk Management Program, and will facilitate the development of processes

around the identification, monitoring, and review of organisational risk. A draft framework is currently

being prepared and will be presented to the Executive Leadership Team prior to 30 June 2015 (see page

33 of Appendix).

FN01-36: IT Services are organising a demonstration of the relevant module with Civica so that the

capabilities of the module can be measured and priced for activation within the system. The audit

recommendation is currently 60% complete through current monitoring of contracts but will be at 100%

once the Authority system has the module enabled (see page 37 of Appendix).

FN01-43: The Corporate Governance Department has developed various panels to aggregate spend, and

to ensure compliance whist obtaining best service and price. The Department has now sourced a provider

through WALGA (Arc Blue) that can provide an expenditure dashboard which analyses the potential for

aggregating spend. Work is being carried out on extracting data from Authority so that the information

can be collated and evaluated (see page 44 of Appendix).


Implementation of the recommendations will continue to aid in reducing operational and capital

expenditure by adopting best practice in providing a strategic approach to procurement, and will ensure

that the best prices and quality of service are provided.

Community Consultation

N/A


Relevant Officers have been consulted in relation to the implementation of these audit

recommendations.

26 February 2015


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General discussion took place in relation to this item. The Senior Contracts and Procurement Officer

provided a further update in relation to recommendations FN01-36 and FN01-43, whereby the Contracts

module within Authority has now been switched on and is being reviewed by staff, and that a product

demonstration from Arc Blue is taking place on Friday 27 February, to ascertain the effectiveness of the

software in aggregating expenditure.

The Executive Recommendation was Moved by John Barratt and Seconded by Stephen Foster and was


That the Audit Committee receive the update relating to the implementation of recommendations from

the WALGA Procurement Audit.

26 February 2015


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10.5 Annual Leave Accruals


Author: Greg Golinski, Manager Governance


Attachments: Nil

Summary

The purpose of this report is to provide the Audit Committee with information relating to Annual Leave

Accruals for City staff.


That the Audit Committee receive the update.

Background

At the last meeting of the Audit Committee held on 30 October 2014, the CEO was requested to provide

the Committee with a list of accrued leave in excess of 4 weeks at each subsequent meeting. This report

fulfils this requirement.


N/A


N/A

Officer Comments

The HR Audit undertaken by AMD Chartered Accountants (AMD) between March and May 2014

contained one particular recommendation (FN06-03) relating to the risk to the City caused by carrying

excessive annual leave liabilities. As part of monitoring this risk, it was decided that a summary of the

City’s leave liabilities be provided to the Audit Committee for review at each meeting.

The tables and graphs overleaf detail the City’s leave liabilities since 30 June 2013. Note that the figures

represent liabilities in excess of annual entitlements.

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26 February 2015


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The request from the Audit Committee to the CEO to provide a list of accrued leave in excess of four

weeks was made on 30 October 2014. Processes have since been put into place for affected staff to either

utilise leave, or submit leave plans detailing how they intend on clearing leave balances in excess of their

annual entitlement.

Accordingly, whilst the data for 31 January 2015 may indicate that leave accruals have actually increased

since 30 June 2014, an accurate time series assessment is not possible until a full 12 months has passed

since the leave reduction mandate was made known.

Notwithstanding, recurring reports will continue to be presented to the Audit Committee in this regard.


Financial details relating to outstanding leave accruals are outlined within the body of this report.


N/A


The Manager Finance and Manager Organisational Development and HR have been consulted in relation

to the development of this report.


The Chief Executive Officer gave an additional overview outlining that procedures have been put in place

to ensure excess leave is utilised. He advised that it will likely take 12 months from the date of

implementation (October 2014) to see comparative improvement.

Mayor Brennan Moved and John Barratt Seconded the following motion, which was carried unanimously:

That the Committee recommend that Council:

1. Note the report. 2. Note that the Audit Committee is satisfied that strategies have been put into place by the

Executive to reduce the excess annual leave liability.

3. Note that the Audit Committee will continue to monitor the excess annual leave liability at each subsequent meeting of the Committee.

26 February 2015


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10.6 2014 Compliance Audit Return

Applicant/Proponent: Department of Local Government

Author: Leanne French, Senior Governance and Risk Officer

Executive: Andrew, Brien Chief Executive Officer

Attachments: Appendix 4: 2014 Compliance Audit Return

Summary

The purpose of this report is for the Audit Committee to consider the Statutory Compliance Audit Return

(the Return) for the calendar year 1 January to 31 December 2014.


The Audit Committee recommend that Council adopt the Statutory Compliance Audit Return for the City

of Bunbury for the period 1 January to 31 December 2014.

Background

Each year the Department of Local Government requires Councils’ to conduct an annual assessment of

their compliance with key components of the Local Government Act 1995 (the Act) and associated

Regulations. The 2014 Return is to be provided to the Department by 31 March 2015.

Seventy eight (78) questions are contained within the 2014 return. A copy of the reviewed Return is

enclosed at Appendix 4.

Council Policy compliance

There is no current Council Policy relevant to this item.


Completion of the statutory Compliance Audit Return is a requirement under the provisions of section

7.13(1)(i) of the Local Government Act 1995 and clauses 13 and 14 of the Local Government (Audit)

Regulations 1996.

Officer Comments

The Chief Executive Officer, Directors and relevant Managers are provided with copies of relevant

sections of the Return for completion. The final Return is then compiled on-line at the end of the review

period using information provided.

Completion of the relevant sections of the Return effectively requires a number of adhoc internal audits,

which assist the City to ensure that operations meet the statutory requirements of the Act and associated

Regulations.

Of the 78 questions in the 2014 Return, 3 areas of non-compliance have been identified as follows:

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1. Delegations of Authority Question 13 - did all persons exercising a delegated power or duty under the Act keep, on all occasions, a written record as required?

This was identified as an area of non-compliance following an internal audit of processes, which exposed

some deficiencies in the record keeping practices of a number of Officers with powers delegated to them.

More specifically, the requirements outlined in the guidelines and the wording of the legislation vary in

relation to the specific requirements. The provision does not necessarily require the keeping of a register,

and other efficient record keeping practices are deemed sufficient. The Department of Local Government

does however, recommend that such systems provide for accessible accountability of the performance of

these tasks.

The Governance team has been working with relevant staff to ensure that sufficient record keeping

practices are adhered to, with the expectation that compliance with this particular section of the Act is

achieved in future.

2. Tenders for Providing Goods and Services Question 1 – did the local government invite tenders on all occasions when it is prescribed to do so?

Far from being definitive, this question was marked as being non-compliant due to the ambiguous nature

of the Local Government (Function and General) Regulations when assessing if a tender is required.

Certainly at a project level all expenditure is fully compliant. However, a review undertaken of operational

expenditure did identify areas that could be considered as non-compliant, depending on one’s

interpretation of the legislation. This review remains ongoing, and there is an expectation that

compliance in this regard will be achieved in future.

3. Did the information recorded in the local government’s tender register comply with the requirements of regulation 17 of the Local Government (Function and General) Regulations?

Upon review, it became apparent that 2014 tender register did not include the consideration amount for

the successful tenderer as required by regulation 17 of the Local Government (Function and General)

Regulations. This has since been retrospectively applied and will be adhered to in the future.

On a more positive note, whilst non-compliance was identified in three areas as listed above, the City was

fully compliant in 75 of the 78 audited sections of the Act and Regulations.


Nil


There is no requirement for community consultation on this matter.


26 February 2015


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Officers have been consulted in relation to the relevant sections of the 2014 Return. This report serves to

bring any issues identified in the 2014 Return to the attention of the Audit Committee.

Outcome of Meeting - 26 February 2015

The Executive Recommendation was Moved by John Barratt and Seconded by Stephen Foster and was


The Audit Committee recommend that Council adopt the Statutory Compliance Audit Return for the

City of Bunbury for the period 1 January to 31 December 2014.

26 February 2015


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11. Motions of Which Previous Notice has been given

Nil

12. Questions from Members

12.1 Response to Previous Questions from Members taken on Notice

Nil

12.2 Questions from Members

Mr Foster asked whether the internal audit program was going to continue in 2015 and beyond.

The Manager Governance advised that this work will continue to be undertaken as part of the

City’s responsibilities under Audit Regulation 17, and that recurring reports will be presented to

the Audit Committee as a standing item for future meetings.

13. Urgent Business

Nil

14. Date of Next Meeting

4:00pm on Thursday 28 May 2015.

15. Close of Meeting

The Presiding Member closed the meeting at 3:58pm.

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