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...
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