City of Ashland, Oregon / City Recorder / City Council Information / Packet Archives / Year 2003 / 03/04 / Audit
Audit
[ Council Communication ] [
Proposed Resolution ]
Council Communication
| Title: |
Resolution Changing the Composition of the Municipal
Audit Committee by Making the City Recorder a Voting Member, Allowing the
Mayor as an Alternative for a Council Member and Repealing Resolution No.
98-06. |
| Dept: |
Finance Department |
| Date: |
March 4, 2003 |
| Submitted By: |
Lee Tuneberg, Finance Director |
| Reviewed By: |
Gini Grimaldi, City Administrator |
| Synopsis: |
In reviewing the role and responsibility of the Audit
Committee, members have felt a change is appropriate to provide efficient
operations of the Committee consistent with current practices. This resolution
will increase voting membership from four to five, eliminate any ex-officio
position and formally allow the Mayor to act as the City Council representative
on the Committee. |
| Recommendation: |
Staff recommends the Council approve the recommendations
from the Audit Committee. |
| Fiscal Impact: |
None. |
| Background: |
Membership and voting authority for the Audit Committee
has changed several times since inception. Over time, changes in the committee
have been done consistently with changes in the departments and needs for
committee performance.
A quorum has been held at three voting members but only four of the
five Committee members could vote. The City Recorder was held as an ex-officio
member. Additionally, the resolution in force identified a Council member
as a Committee member but did not specify whether the Mayor could be that
person.
The proposed changes adhere with current needs for a well functioning
committee and the Committee voted unanimously in favor of the
recommendation. |
End of Document - Back to Top
RESOLUTION NO. _____________
A RESOLUTION CHANGING THE COMPOSITION OF THE MUNICIPAL AUDIT COMMITTEE BY
MAKING THE CITY RECORDER A VOTING MEMBER, ALLOWING THE MAYOR AS AN ALTERNATIVE
FOR A COUNCIL MEMBER AND REPEALING RESOLUTION NO. 98-06.
RECITALS:
A. The role and responsibilities of the Municipal Audit Committee
were established in June 1991 pursuant to Resolution 91-16. The committee
was re-established in 1995 with modified objectives and responsibilities
as set forth in Resolution 95-24 and 98-06.
B. The city council desires to modify the composition of the committee
by making the city recorder a voting member and allowing the mayor to serve
as a voting member.
THE CITY OF ASHLAND RESOLVES AS FOLLOWS:
SECTION 1. Committee Established. The Municipal Audit Committee is
established and shall consist of five voting members. The committee may request
the presence of any city official at its meetings.
SECTION 2. Terms, Qualifications, Vacancies.
A. Four voting members shall be appointed by the city council and shall consist
of one council member or mayor, one budget committee member, and two citizens
at large. The fifth voting member shall be the City Recorder. The terms of
the council member or mayor and budget committee member shall be for one-year
each expiring on April 30 of each year; and the terms for the citizens at
large shall be for three-year terms, expiring on April 30, or until their
respective successors are appointed and qualified; provided that in the first
instance the terms of the initial citizen- at-large members shall be staggered
for two and three years.
B. In making the appointments, the council shall give preference to persons
with accounting or auditing experience, background or expertise.
C. Any committee member, other than the city recorder, who is absent, without
prior permission from the committee chair, from two or more meetings in a
one-year period shall be considered no longer active and the position vacant,
and a new person shall be appointed to complete the term.
SECTION 3. Quorum and Rules. Three voting members shall constitute
a quorum. The committee shall establish rules for its meetings and shall
meet at least semi- annually and at such other times as may be necessary.
SECTION 4. Responsibilities. The committee shall be responsible to:
A. Recommend to the council an independent firm of certified public accountants
to perform the annual audit of the city.
B. Analyze and report to the council significant findings in the annual audit
report and make recommendations regarding such findings.
C. Make recommendations, if any, to the council regarding the following financial
documents:
-
Annual financial statements,
-
Management letter submitted by the independent auditor, and
-
Response to management letter submitted by city staff.
SECTION 5. Reports. The committee shall submit copies of minutes of
its meetings to the council. Reports or recommendations of the committee
shall be considered advisory in nature and shall not be binding on the mayor
or city council.
SECTION 6. Repeal. Resolution No. 98-06 is repealed.
This resolution was read by title only in accordance with Ashland Municipal
Code § 2.04.090 duly PASSED and ADOPTED this 4th day of March,
2003.
Barbara Christensen, City Recorder
SIGNED and APPROVED this ________day of March, 2003.
Alan DeBoer, Mayor
Reviewed as to form:
Paul Nolte, City Attorney
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