HomeMy WebLinkAbout2003-07 Audit Comm Members RESOLUTION NO. ~(~O ~ ~' ~ v-/
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committee chair, from two or more meetings in a one-year period shall be considered no longer active and the position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:
1. Annual financial statements,
2. Management letter submitted by the independent auditor, and
3. 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 b. y½itle only in accordan~%e, with Ashland Municipal Code § 2.04.090 duly PASSED and
ADOP/T./ED this ~7~ day of .~.]/1 _~Sttt~_~l. ,2003.
~3arbara Christensen, C~ty R~corder
SIGNED and APPROVED this ~ day of ~.,~ (~'x..~, 2003.
Alan DeBoer, Mayor
~f..hviewed a~to form:
Paul Nolte, City Attorney