HomeMy WebLinkAbout4.7 - 1527 Ad-hoc Audit Sub-committee
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STAFF REPORT
CITY COUNCIL
DATE: July 18, 2017
TO: Honorable Mayor and City Councilmembers
FROM:
Christopher L. Foss, City Manager
SUBJECT:
Appointments to the 2017 Ad-Hoc Audit Review Committee
Prepared by: Colleen Tribby, Administrative Services Director
EXECUTIVE SUMMARY:
The City’s independent auditors, Maze and Associates, have commenced the field work
necessary to complete the Comprehensive Annual Financial Report (CAFR) for year
ending June 30, 2017. The City Council will consider the appointments to the 2017 Ad-
Hoc Review Committee, comprised of two City Councilmembers recommended by the
Mayor, who will review the audit process and final report (for the period ending Ju ne 30,
2017) with the auditors.
STAFF RECOMMENDATION:
Confirm the Mayor’s appointment of Councilmember Hernandez and Councilmember
Goel as the 2017 Ad-Hoc Audit Review Committee that will serve for a limited time.
FINANCIAL IMPACT:
The cost of the audit has been included in the Fiscal Year 2017 -18 budget.
DESCRIPTION:
The independent auditors from the firm of Maze and Associates have set in motion the
fieldwork for the City’s financial audit the week of October 2, 2017. The independent
auditors are required to follow protocols established by the Auditing Sta ndards Board
and issues their directives in documents referenced as the Statement on Accounting
Standards, which are applicable to both private and governmental entities.
These standards require that the auditors communicate directly with those charged wi th
governance. The Ad-Hoc Audit Review Committee, comprising two Councilmembers
appointed by the Mayor, is established each year for this purpose. The Committee
typically meets with the auditors twice: first in September or October to review the audit
process, and again in December to review the draft financial report. After the
Committee has had an opportunity to review and discuss the report with the auditors, at
a future City Council meeting, Staff will prepare an agenda item for action by the entire
City Council.
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Last year the Committee was comprised of Councilmember Biddle and Mayor Haubert.
This year, Mayor Haubert is recommending the appointment of Councilmembers
Hernandez and Goel to serve as the 2017 Ad-Hoc Audit Review Committee.
NOTICING REQUIREMENTS/PUBLIC OUTREACH:
None
ATTACHMENTS:
None.