HomeMy WebLinkAbout10.A- City Manager RESOLUTION (ID#2583) DOC ID: 2583
CITY OF SAN BERNARDINO—REQUEST FOR COUNCIL ACTION
Appointment
From: Allen Parker M/CC Meeting Date: 07/01/2013
Prepared by: Jolena E. Grider, (909) 384-
5355
Dept: City Manager Ward(s): All
Subject:
Resolution of the Mayor and Common Council of tie City of San Bernardino Authorizing the
Mayor to Appoint an Ad Hoc Audit Committee Made Up of Elected Officials. (#2583)
Current Business Registration Certificate: Not A plicable
Financial Impact:
Account Budgeted Amount: <<Insert Amount>>
Account No. <<Insert Account No.>>
Account Description: «Inert Account Description>�
Balance as of <<Insert Date>>
Balance after approval of this item: <<Insert Amount>>
Please note this balance does not indicate available funding. It does not include non-encumbered
'low reoccurring expenses or expenses incurred,but not yet processed.
I Motion: Adopt the Resolution.
Recommendation
It is recommended that the Mayor appoint an Ad Hoc Audit Committee of elected officials that
are tasked with meeting with the City's auditor Rogers, Anderson, Malody & Scott to discuss
matters related to the financial statement audit for Fiscal Year 2011-12.
Background
In accordance with generally accepted auditing standards, the auditor must communicate with
those charged with "governance" matters related to the financial statement audit that are, in the
auditor's professional judgment, significant and relevant to the responsibilities of those charged
with governance in overseeing the financial repo ing process. (SAS No. 114 establishes
standards and provides guidance on the auditor's communication with those charged with
governance in relation to an audit of financial statements.)
Those charged with governance means the person(s) with responsibility for overseeing the
strategic direction of the entity and obligations relat d to the accountability of the entity. This
includes overseeing the financial reporting process. In some cases, those charged with
governance are responsible for approving the entity's financial statements (in other cases
management has this responsibility). For entities with a board of directors, this term
encompasses the term board of directors or audit committee used elsewhere in generally
accepted auditing standards.
Updated: 6/27/2013 by Georgeann"Gigi" Hanna Packet Pg. 654
2583
The principal purposes of communication with those charged with governance are to:
a. Communicate clearly with those charged with governance the responsibilities of the
auditor in relation to the financial statement audit, and an overview of the scope and
timing of the audit.
b. Obtain from those charged with governance information relevant to the audit.
c. Provide those charged with governance with timely observations arising from the audit
that are relevant to their responsibilities in overseeing the financial reporting process.
The auditors will be completing their field work in July for both the EDA and the City for the
period ending June 30, 2012. The auditors are requesting a meeting with the Ad Hoc Committee
within the next two weeks.
Fiscal Impact
None
Attachment: Resolution
City Attorney Review:
Supporting Documents:
reso 2583 (PDF)
Updated: 6/27/2013 by Georgeann"Gigi"Hanna Packet Pg.655
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RESOLUTION NO.
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RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE
CITY OF SAN BERNARDINO AUTHORIZING THE MAYOR TO APPOINT AN AD
4 HOC AUDIT COMMITTEE MADE UP OF ELECTED OFFICIALS.
5 WHEREAS, In accordance with generally accepted auditing standards, the auditor
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must communicate with those charged with "governance" matters related to the financial E
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statement audit that are, in the auditor's professional judgment, significant and relevant to the o
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9 responsibilities of those charged with governance in overseeing the financial reporting process.
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13 BE IT RESOLVED BY THE MAYOR AND COMMON COUNCIL OF THE o
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CITY OF SAN BERNARDINO AS FOLLOWS:
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15 SECTION 1. That the Mayor is hereby authorized to appoint an Ad Hoc Audit o
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16 Committee made up of elected officials. a
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10.A:a
1 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE
CITY OF SAN BERNARDINO AUTHORIZING THE MAYOR TO APPOINT AN AD
2 HOC AUDIT COMMITTEE MADE UP OF ELECTED OFFICIALS.
3
I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the Mayor and
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Common Council of the City of San Bernardino at a meeting thereof, held on
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6 the day of ,2013, by the following vote,to wit:
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7 Council Members: AYES NAYS ABSTAIN ABSENT
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a MARQUEZ Q
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JENKINS =
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12 SHORETT 0
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13 KELLEY
14 JOHNSON =
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MCCAMMACK 3
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Georgeann Hanna, City Clerk 0
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19 The foregoing Resolution is hereby approved this day of , 2013.
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21 Patrick J. Morris, Mayor N
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22 City of San Bernardino
Approved as to
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26 F. Penman
rty Attorney
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