Floor Amendment
Finance and Audit
Committee Substitute
March 15, 2004
IN THE COUNTY LEGISLATURE OF JACKSON COUNTY, MISSOURI
Title
A RESOLUTION authorizing an independent audit of the Jackson County COMBAT (Community Backed Anti-Drug Tax).
Intro
RESOLUTION #14939, March 8, 2004
INTRODUCED BY Ronald E. Finley and Bob Spence, County Legislators
Body
WHEREAS, the Jackson County Legislature has determined that it is necessary to audit the financing and operations of the Anti-Drug Tax, including the Jackson County COMBAT (Community Backed Anti-Drug Tax) account, as well as the accounts of Jackson County, Missouri pertaining to COMBAT, and,
WHEREAS, the Jackson County Legislature has also determined that a financial and performance audit of any and all accounts should be audited by a firm of independent certified public accountants; and,
WHEREAS, an RFQ shall be issued by the County Legislature for the contractual services of a firm of independent certified public accountants to conduct an audit of the revenues and expenditures and to determine compliance with applicable statutes, resolutions and policies of the Community Backed Anti-Drug Tax and all accounts deemed to be of value. The RFQ shall be returnable in twenty-one (21) days; and,
WHEREAS, the RFQ will include the following information and requirements:
The audits will be performed in accordance with generally accepted governmental auditing standards (GAGAS).
The audits will be on the financial statements and any other relevant documents of the Anti-Drug Sales Tax (Special Revenue) Fund of the County from its inception in 1989 through 2003.
The financial statements for those years shall be prepared in accordance with generally accepted accounting principles (GAAP), comparing budget to actual for each of the nine years ending December 31, 2003, with an additional column reflecting what the budgeted amounts would have been in those years under percent allocations found in Legislative Resolutions #10950 and #10951 (when applicable):
The audit team to be assigned by the firm must demonstrate experience in GAGAS and GAAP.
The firm shall disclose the contract amount and a description of the professional services performed for any of the entities listed on the schedule attached to the RFQ or any other entity that received COMBAT funding for which the firm provided professional services during the last three years.
A management letter shall be issued by the firm noting any suggestions for improvement and all weaknesses in internal control, whether or not deemed to be material weaknesses.
It is the desire of the Legislature that all reports and financial statements are issued to the Legislature no later than sixty days following the letting of a contract.
and,
WHEREAS, it is the intent of the Legislature that an initial public meeting shall take place before the Jackson County Legislature focused on this audit. During this meeting, the process, scope and terms of the audit will be discussed. A time frame of the audit shall be determined, and any potential timing issues that could affect the audit shall be discussed and resolved; and,
WHEREAS, that each employee, affiliate, executive, appointee or agent of the administrative unit having custody of Anti-Drug funds, or responsibility for keeping records of public financial or fiscal affairs related to the use of such funds, shall produce all books, logs, documents, journals and records requested by the certified independent auditor and shall divulge such information relating to fiscal affairs and performance issues as requested; and,
WHEREAS, the Jackson County Auditor will be the liaison between the firm and the County Legislature and will be available to perform such other duties as the firm may deem appropriate; and,
WHEREAS, periodically during the audit process, at least every thirty (30) days, the firm of independent certified public accountants conducting the audit shall communicate with and keep the Jackson County Legislature informed of the progress of the audit; and,
WHEREAS, upon conclusion of the audit, all findings and recommendations shall be presented to the Jackson County Legislature in a public meeting; and,
WHEREAS, appropriate departments, boards and commissions of Jackson County, and agencies involved in the audit, may submit, in writing, a response to the Jackson County Legislature as to the findings of the audit and necessary action plans to address any and all issues that have arisen as a result of the audit. The responses shall include target dates for implementation of actions recommended by the audit; and,
WHEREAS, six (6) months after the audit is concluded by the independent certified public accountants, there will be a follow-up review by the Jackson County Legislature with the purpose of verifying that corrective actions called for in the audit have been implemented. There shall be periodic reviews of the audit findings thereafter for the same purpose at the discretion of the Jackson County Legislature; and,
WHEREAS, the scope of a performance audit will be presented to the Legislature at its next meeting; therefore,
BE IT RESOLVED by the County Legislature of Jackson County, Missouri that the Legislature authorizes the issuance of two RFQs on the terms contained herein for an independent financial and performance audit of COMBAT.
Enacted and Approved
Effective Date: This Resolution shall be effective immediately upon its passage by a majority of the Legislature.
APPROVED AS TO FORM:
_____________________________ ___________________________
Acting County Counselor
Certificate of Passage
I hereby certify that the attached resolution, Resolution #14939 of March 8, 2004 was duly passed on _______March 15_______________, 2004 by the Jackson County Legislature. The votes thereon were as follows:
Yeas _______9__________ Nays ______0________
Abstaining ______0_______ Absent ____0________
______________________ __________________________________
Date Mary Jo Spino, Clerk of Legislature