HomeMy WebLinkAboutItem #82 - First Reading Ordinancer
3-82-141
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ORDINANCE NO.
AN ORDINANCE AMENDING SECTIONS 2-237, 2-238, 2-239
2-239.1 AND SUBSECTION (5) OF SECTION 2-239.2 OF
THE CODE OF THE CITY OF MIAMI, DEALING WITH THE
MIAMI AUDIT ADVISORY COMMITTEE BY ENLARGING THE
COMMITTEE'S MEMBERSHIP FROM 5 TO 7 MEMBERS BEING
APPOINTED BY THE CITY COMMISSION AND 2 MEMBERS
BEING APPOINTED BY THE CITY MANAGER AND WITH ALL
MEMBERS SERVING AT THE WILL OF THE APPOINTING
AUTHORITY; CHANGING THE ORGANIZATIONAL/OPERATING
STRUCTURE OF SAID COMMITTEE AND SETTING FORTH THE
BASIC RESPONSIBILITY OF THE COMMITTEE; CONTAINING A
REPEALER PROVISION AND A SEVERABILITY CLAUSE.
BE IT RESOLVED BY THE COMMISSION OF THE CITY OF MIAMI,
FLORIDA:
I/
Section 1. Sections 2-237, 2-238, 2- 9,,Z-239.1 and
Subsection (5) of Section 2-239.2 of the -Ede"'. O-,''the City of
Miami, Florida, as amended, are heL b fu'ther so\ended in the
following particulars:) t�, ``�
"Sec. 2-237. Created; nurI6 r df< members;
duties f c i n:
_1
A Miami Auldi Advisor,ytf Committee is hereby created
consisting of €kve-E4� seven (7) persons. it -shall -be
Abe-dw�y-e€- �,e�.,eer�m�_�e-�e-edv�ee-eRd-eee}e�-�Me-e��y
eemmiseieR-te tm'peeve-the-a€€eet-iyeRese-and-wee€ulReee
e€ the ei y:4 add."..'peeeedwees and peegeeme and to
disebeege-the-ahiigatieR-te-seewee-eRRwal-audits-e€-the
eityie-€iRaRe}h,l-beeks,-and-Feeegde-as-eequiped-by-lawv
The basic function of -.the committee is to assist the
city commission and the city manager in fulfilling their
fiduciaryresponsibilities relatingo accounting,
auditing auditing and financial reporting. he commit ee shall:
(1) 4view the annual audit of city accounts performed
b t e independent auditor.
(2) a iew the annual management letter developed b
t independent auditor.
(3,) eview the system of internal control utilized by
the city.
( Review the city's compliance with the MFOA2
guidelines and requirements.
(5) Review internal audit reports where the internal
auditor believes that fraud or criminal conduct
may be involved such review to be performed to
he extent ha it not compromise any crimins
investigation.
1 Words and/or figures stricken through shall be deleted.
Underscored words and/or figures shall be added. Remaining
provisions are still in effect and remain unchanged.
2 Asterisks indicate omitted and unchanged material.
This acronym stands for "Municipal Finance Officers
Association.