HomeMy WebLinkAbout06-11-2014 c�rroF. 1_f/ • Special City Council Meeting
June 11, 2014 - 17:00 AM
Executive Conference Room
�ASHINGTON MINUTES
I. CALL TO ORDER
Mayor Nancy Backus called the meeting to order at 11:02 a.m. in the Executive
Council Room located at Auburn City Hall, 25 West Main Street in Auburn. The
purpose of the special meeting was to receive the Washington State Auditor's
Annual Audit entrance briefing.
Councilmembers Bill Peloza, John Holman, Wayne Osborne, and Yolanda Trout
were present.
Finance Director Shelley Coleman, Financial Services Manager Rhonda Ewing,
and City Clerk Danielle Daskam were present.
Representatives from the State Auditor's Office presentt Audit Supervisor Janise
Hansen, Audit Lead Moriah Banasick and Audit Manager Renee Meyer.
II. DISCUSSION ITEMS
A. Washington State Auditor's Office Annual Audit Entrance Briefing
Autlit Manager Meyer provided fhe Council with copies of a written overview of
the audit components (entrance document) and reviewed the audit scope:
Accountability Audit - examination of financial records to evaluate whether
public funds were handled properly and in accordance with laws, regulations,
and City policies to ensure no loss of public funds.
Financial Statement Audit - in accordance with the Government Auditing
Standards, obtain reasonable assurance 4hat the financial statements are free
of material misstatement.
Federal Grant Compliance Audit - This audit is required when federal grant
expenditures exceed $500,000.00 in a fiscal year and includes evaluation of
the effectiveness of internal controls and determines compliance with federal
requirements. The audit will ensure compliance with the Highway Planning
and Construction Program, CFDA 20.205.
Other focus areas for the 2013 Audit include procurement for Public Works
projects, cash management at multiple locations, vendor transacfions, and
revisiting internal controls at the cemetery. The auditors will revisit last year's
management letter and review cash receipting and inventory of small and
attractive assets such as urns and headstones at the cemetery.
Ms. Hansen also reviewed the types of reporting levels for audit
recommendations including findings, management letters, and exit items.
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III. ADJOURNMENT
There being no furfher discussion related to the State Auditor's entrance conference,
the meeting adjourned at 11:25 a,m.
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APPROVED this o�i� day of , 2014.
I ,�2,����0�'
ANCY CUS, MA OR a 'elle Daskam, City Glerk
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