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HomeMy WebLinkAboutSubmittal-Marc Sarnoff E-mailPage 1 of 6 Mayor, Pattie From: Marc Sarnoff [mdsarnoff@attglobal.net] Sent: Sunday, September 09, 2007 2:47 PM To: Mayor, Pattie; Miro, Claudia M.; Nelson, Ron Subject: FW: Proposed legislation. Need this for the Sept. 11 meeting. Marc Keep electronically as well From: Igwe, Victor [mailto:vigwe@ci.miami.fl.us] Sent: Monday, August 13, 2007 11:49 AM To: Marc Sarnoff Subject: RE: Proposed legislation. SUBMITTED INTO THE PUBLIC RECORD FOR ITEM ke ON -'-°? . Your ideas sound great but I will add that any changes be done through charter amendment because an Ordinance can easily be amended or even rescinded by over -zealous officials through future legislation. Also, on your item © below regarding complete autonomy for the IAG, I will recommend that one of the jurisdictions that could be considered be the Committee that currently appoint the County Inspector General. Said committee is made-up of representatives from (1) State Attorney's Office, (2) Public Defender's Office, (3) Chairperson of the Miami -Dade Commission on Ethics and Public trust, (4) President of the Miami -Dade Police Chief's Association and (5) Special Agent in charge of the Miami Field Office of the Florida Department of Law enforcement. This Committee could provide oversight over the Office of the Independent Auditor General. I believe that these changes will be very popular with the voters and could easily be passed. Victor From: Marc Sarnoff [mailto:mdsarnoff@attglobal.net] Sent: Sunday, August 12, 2007 1:27 PM To: Igwe, Victor Cc: 'g maer'; 'Marc Sarnoff Subject: Proposed legislation. Victor: This is my proposed legislation to help you in your auditor duties. Miriam Maer was the drafter. Please advise if this would be useful. Commissioner Sarnoff August 18, 2007 "TO: CITY ATTY FROM MDS CC: : Julie O. Bru, Dep City Atty RE: Draft Ordinance needed by Thursday, 6/21/07 for 6/28 commission meeting 9/10/2007 07- O(0(05 Page 2 of 6 I am placing a discussion item on District Two Blue Pages for the 6/28 commission meeting to address the need for legislation clarifying that the IAG is to have complete autonomy in the conducting of his audits, that each member of the administration must cooperate immediately and fully with the IAG and his staff, and providing that the failure of any member of the administration to immediately comply with an IAG request or to interfere in any way with the audit, with the IAG or its staff, shall result in sanctions, including dismissal. Please prepare an initial draft of an ordinance for my review no later than Thursday, June 21, so that my office can circulate it to the other commissioners before the end of the week. Please consider including in the legislation a specific time frame within which any request of the IAG must be met, or perhaps providing that the IAG submit recommended procedures governing the conduct of the administration during the pendency of any audit to the commission for its review and approval at a later date. a) Require compliance with applicable Generally Accepted Government Auditing Standards issued by the Comptroller General of the United States and with applicable standards contained in the Standards for Professional Practice of Internal Auditing issued by the Institute of Internal Auditing (IIA), to assure that the OIAG shall receive immediate and unrestricted access to all records, personnel and data as it deems necessary for the conduct of the audit; c b) Include sanctions for violations; Sanctions may, or may not, include letter of 6 o Q N reprimand, suspension without pay, demotion, fines, firing, c r V ao-�•�.'�,' (C) Assure the Independent Auditor General complete autonomy in the performance of his s N c 0 duties by transferring oversight authority of the OIAG to another jurisdiction such as the FloridQ cc Department of Law Enforcement (FDLE) or the Attorney General. — o to N CO ALL CHARTER AND CODE SECTIONS RELATING TO TH o °= INDEPENDENT AUDITOR GENERAL OF THE CITY: c City of Miami CHARTER: Sec. 48. Office of independent auditor general . (a) Created; responsibility. There is hereby created the Office and position of Independent Auditor General to provide the City Commission with independent oversight of audit and analytical functions of the City. The Office of the Independent Auditor General shall report directly to the City Commission. (b) Appointment, qualifications and term of Independent Auditor General. The city commission shall appoint an auditor, who shall be a Certified Public Accountant, to serve as the director of the Office of the Independent Auditor General and to be known as the Independent Auditor General ("IAG"). At the time of appointment, the IAG shall have and maintain an active license, shall be certified under the public accountancy law in Florida, shall have a degree in public administration or in lieu of such degree shall have at least five years experience in public administration and shall have sufficient experience in governmental accounting and auditing practices. The initial appointment shall begin January 1, 2000, and shall end with the election in November 2001. Thereafter, the appointment shall be for a term of four (4) years. During the initial and any subsequent term, the IAG shall be subject to suspension and/or removal by the city commission for incompetence, neglect of duty, immorality, drunkenness, failure to obey orders given by proper authority, or for any other just and reasonable cause. (c) Duties and powers. The IAG shall be responsible to provide independent oversight of audit functions, and for the performance of such other duties as may be assigned by the city commission or any member of the city commission. To the degree necessary to fulfill the responsibilities of the office, the IAG shall have the power and authority to: (1) Examine city audit functions and accounting systems, provide budget and legislative analysis, conduct financial, operational, compliance, single act and performance audits of city government, officials, and independent agencies, with reports submitted to the city commission as deemed necessary by the IAG or as may 9/10/2007 Page 3 of 6 control of the internal audit functions for the city. (Ord. No. 12351, A§ 3, 4-10-03) Sec. 2-527. Appointment, qualifications of the independent auditor general. The city commission shall appoint the IAG pursuant to City Charter, section 48(b), who shall be qualified by education, and have broad experience in auditing, accounting, and management. (Ord. No. 12351, A§ 3, 4-10-03) be required by the city commission, from time to time, and copied to the administration. (2) Have free and unrestricted access to city government employees, officials, records and reports and where appropriate, require all branches, departments, agencies and officials of city government to provide oral and written reports and to produce documents, files and other records. (3) Render assistance to external auditors retained by the city commission. Such assistance shall be limited to special audits or limited examinations ordered by the city commission. (d) Staffing. The Office of Independent Auditor General shall be staffed by such professional assistants and support personnel as shall be designated by the IAG and as are approved in the city's annual budget, as may be amended from time to time by the City Commission. (e) Establishment of operating procedures and responsibilities. The IAG may, from time to time, issue directives setting forth the operating procedures to be followed and responsibilities to be discharged by the Office. (Res. No. 99-608, A§ 2, 8-2-99; Res. No. 01-843, A§ 2, 8-9-01) CODE: DIVISION 13. OFFICE OF INDEPENDENT AUDITOR GENERAL* *Editor's note: Ord. No. 12351, A§A§ 2, 3, adopted April 10, 2003, repealed and reenacted division 13 in its entirety, which pertained to the department of internal audits and reviews, and derived from Ord. No. 10071, A§A§ 1(a), 2, 3, 4(a)(i)--(iii), 5, 6, adopted January 23, 1986, and the Code of 1980, A§A§ 2-234--2-236, 2-236.3--2- 236.6. O•cr- c tO Sec. 2-526. Responsibility of the independent auditor general. L�. E Notwithstanding any provision in the Code to the contrary, the office of Independent Auditor General (IAG) shall CD .®6. 0 perform, in addition to the duties specified in the City Charter, section 48, the management, supervision, and 00 1-5., cc�Q• r0 to o 15 =0E� u) Sec. 2-528. Duties and powers of the independent auditor general. (a) The IAG, subject to the control and direction of the city commission, as provided by the City Charter, section 48(c), and upon requests from the mayor or the city manager, shall be empowered to perform all internal audit functions. (b) The IAG shall file written reports, in accordance with the City Charter, section 48(c), with the city commission reporting the results of individual audits undertaken in conformity with the above direction. The city commission may authorize a copy of the written reports to the city manager. Said reports shall, at a minimum, state: (1) The subject of the audit; (2) The findings of the audit; and (3) The recommendations for action as a result of the audit, if any. (c) The IAG shall file the annual audit report within 30 days from the end of the third quarter of the current fiscal year. (Ord. No. 12351, A§ 3, 4-10-03) Sec. 2-529. Staffing. The IAG shall be staffed by such professional assistants and support personnel as shall be designated by the IAG and as are approved in the city's annual budget, as may be amended from time to time by the city commission. (Ord. No. 12351, A§ 3, 4-10-03) Sec. 2-530. Operating procedures and responsibilities. (a) Audits to be performed by the IAG shall be requested by the city commission, or any member of the city commission, at a city commission meeting. (b) Audits to be performed by the IAG of any city department and or program may be requested by the mayor, with the consent of the city commission. The request by the mayor shall be made at city commission meetings. 9/10/2007 Page 4 of 6 (c) The city manager, city clerk, or city attorney may request, in writing, an audit to be performed by the IAG, of any department they respectively supervise. Prior to conducting such an audit: (1) The requestor(s) of such audit(s) shall cause the request(s) to appear on the next scheduled city commission meeting agenda; and (2) The audit request(s) shall be deemed approved by the city commission, unless a motion to the contrary is raised by a city commissioner, followed by a majority vote to decline the request(s). (Ord. No. 12351, A§ 3, 4-10-03) Sec. 2-531. Special assignments. .c- ,� , The IAG, subject to specific authorization and direction by the city commission, is authorized to execute speciV al= :�tz O 9 § E C' N Q, o c g �d Ts 0 la ,� 0 LJ 12 DIVISION 4. AUDIT ADVISORY COMMITTEE* : (not relevant, but I included it so you would have all code) 0 r- 42- references to IAG. 0 ‘co (1) audits and assignments in matters not expressly set forth herein including, but not limited to: (1) Assistance to any independent auditor of the city; and (2) Cooperation with the city audit advisory committee. (Ord. No. 12351, A§ 3, 4-10-03) Secs. 2-532--2-555. Reserved. AUDIT ADVISORY COMMITTEE: (CITY CODE) Sec. 2-946. Created; number of members; function. A Miami audit advisory committee is hereby created consisting of five persons. The basic function of the committee is to assist the mayor, city commission and the city manager in fulfilling their fiduciary responsibilities relating to accounting, auditing and financial reporting. The committee shall: (1) Review the annual audit of city accounts performed by the independent auditor. (2) Review the annual management letter developed by the independent auditor. (3) Review the system of internal control utilized by the city. (4) Review the city's compliance with the GASB (Government Accounting Standards Board) guidelines and requirements. (5) Review internal audit reports where it is felt by the internal auditor that fraud or criminal conduct may be involved, to the extent that it does not compromise criminal investigations. (6) Review the city manager's recommendation for selection of an independent auditor if requested by or directed by the city commission. (7) Review such other financial matters as requested by the city manager or as directed by resolution of the city commission. (Ord. No. 9245, A§ 1, 2-26-81; Ord. No. 9575, A§ 1, 3-18-83; Ord. No. 9699, A§ 2, 10-25-83; Code 1980, A§ 2- 237; Ord. No. 11564, A§ 4, 10-28-97; Ord. No. 11979, A§ 2, 10-12-00) Sec. 2-947. Composition; terms. (a) The composition of the Miami audit advisory committee shall be as follows: (1) Each city commissioner shall recommend one member subject to appointment by the city commission. (2) All members appointed by the city commission shall serve for a period of one year or until the nominating commissioner leaves office, whichever occurs first. (3) The internal city auditor and the director of finance shall not be members of the committee but shall be informed of and invited to attend each committee meeting. (4) All members shall be qualified and distinguished by their education, experience and attainments in the accounting profession, the practice of law, banking or business management. Members of the committee shall be selected from among the following: a. A controller or chief financial officer of a large commercial enterprise (with size measured by dollar sales/revenue volume). b. A commercial or investment banker associated with a large financial institution. c. A practicing certified public accountant (if not a certified public accountant, then an accountant who shall have managed an accounting practice employing at least ten individuals). (b) All committee members shall continue to serve until their successors are duly appointed. (Ord. No. 9245, A§ 2, 2-26-81; Ord. No. 9575, A§ 1, 3-18-83; Ord. No. 9699, A§ 2, 10-25-83; Ord. No. 11130, A§ 6, 3-24-94; Code 1980, A§ 2-238; Ord. No. 11373, A§ 2, 6-27-96) 9/10/2007 Page 5 of 6 Sec. 2-948. Organization; quorum. (a) The committee shall be convened for its first organizational meeting by the city manager as soon as is practical after designation of its members by the city commission. At that meeting, the committee shall: (1) Elect a chairperson for a two-year term from the date of such election. (2) Establish operating procedures to govern the committee's operations and deliberations. (3) Establish an annual work program and schedule of actions to be accomplished. (4) Conduct such other business as is deemed necessary to carry out the committee's duties and obligations. Subsequent annual organizational meetings shall be convened by the chairperson, for the above purposes, prior to the expiration of his or her term as chairperson. (b) The committee shall elect its own chairperson who shall: (1) Call and conduct all meetings. (2) Be responsible to ensure that notes of all meetings are maintained. (3) Be responsible that the notes of all meetings are forwarded to the mayor, the city commission and the city manager in a timely fashion. (c) Quorum. Three members constitute a quorum to convene a meeting of the audit advisory committee. An affirmative vote of the majority of the members present and voting at a meeting at which a quorum is present is required for any action to be taken by the members. (Ord. No. 9245, A§ 3, 2-26-81; Ord. No. 9575, A§ 1, 3-18-83; Ord. No. 9699, A§ 2, 10-25-83; Code 1980, A§ 2- 239; Ord. No. 11564, A§ 4, 10-28-97; Ord. No. 12471, A§ 2, 1-8-04) Sec. 2-949. Liaison and support services. It shall be the duty of the city manager to provide liaison with the committee and support service from the administration. (Ord. No. 9245, A§ 4, 2-26-81; Ord. No. 9575, A§ 1, 3-18-83; Ord. No. 9699, A§ 2, 10-25-83; Code 1980, A§ 2- 239.1) Sec. 2-950. Duties. The duties of the committee shall include but not be limited to: (1) Recommending to the mayor and city commission specifications and performance standards to be utilized in issuing invitations to qualified independent auditors to perform annual independent audit services for the city. (2) Seeking responses from qualified independent auditors to perform annual independent audit services for the city based upon specifications and performance standards as approved or revised by the city commission. Such responses may be sought for a period of more than one year if, in the opinion of the committee and of the city commission, such extended period is in the best interests of the city and if provision to discontinue the audit services in the event of unsatisfactory services is maintained in the agreement. (3) Recommending selection of an independent auditor to the city commission. Such selection shall be based upon a review and analysis of responses to invitations issued by the committee on behalf of the city. Review and analysis by the committee shall consist of such measures as are considered appropriate by the committee including, but not limited to, interviews, negotiations and investigation of prior audit engagements. (4) Maintaining liaison with the selected independent auditor including, but not limited to, monitoring of the independent auditor's work progress, and reviewing preliminary and final reports issued by the independent auditor. (Ord. No. 9245, A§ 5, 2-26-81; Ord. No. 9575, A§ 1, 3-18-83; Ord. No. 9699, A§ 2, 10-25-83; Code 1980, A§ 2- 239.2; Ord. No. 11564, A§ 4, 10-28-97) Sec. 2-951. Factors for consideration in decisions. In its deliberations and actions, the committee shall be guided by the following: (1) The requirements of the statutes of the state as they now, or in the future may, pertain to annual audit services for the city. (2) Accounting and auditing standards as they are now, or in the future may be, issued by the National Council on Governmental Accounting and by the American Institute of Certified Public Accountants. (3) Quarterly closings of the city's financial books and records. (4) Quarterly audit reviews by the independent auditor. (Ord. No. 9245, A§ 6, 2-26-81; Code 1980, A§ 2-239.3) Secs. 2-952--2-975. Reserved. Submitted Into fhe publid- record in connection item 1 E2 on 9-1/-07 Priscilla A. Ilia' Marc David Sarnoff Attorney Sarnoff & Bayer 3000 Shipping Ave. 9/10/2007 Page 6 of 6 mdsarnoff@attglobal.net Miami, Florida 33133 tel: 305 441 5966 LI fax: 305 441 5977 mobile: 786 303 5966 (.6 Want to always have my latest info? Want a signature like this? SUBMITTED INTO THE PUBLIC RECORD FOR ITEM2 ON 9-7,-a, , 9/10/2007