HomeMy WebLinkAboutCity of Tamarac Resolution R-93-1831
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Temp. Reso. #6614
CITY OF TAMARAC, FLORIDA
RESOLUTION NO. R-93- /$3
A RESOLUTION AUTHORIZING THE APPROPRIATE
CITY OFFICIALS TO EXECUTE AN AGREEMENT
WITH GRANT THORNTON TO CONDUCT AUDITS OF
THE CITY MANAGER'S OFFICE, COMMUNITY
DEVELOPMENT, PUBLIC SERVICES, FINANCE AND
RISK MANAGEMENT OFFICES; AND PROVIDING AN
EFFECTIVE DATE.
BE IT RESOLVED BY THE COUNCIL OF THE CITY OF TAMARAC, FLORIDA:
SECTION 1: That the appropriate City Officials are hereby
authorized to execute an Agreement with Grant Thornton to
conduct audits of the City Manager's office, Community
Development, Public Services, Finance and Risk Management
Office in an amount not to exceed $4,500.00, a copy of said
agreement being attached hereto as "Exhibit 111.
SECTION 2: This resolution shall become effective
immediately upon adoption. Q
PASSED, ADOPTED AND APPROVED this v2v day of A,1993.
ATTEST:
CAROL A. EVANS, CMC
CITY CLERK
I HEREBY CERTIFY that have
app o ed t}�s Resol ion as
t foft
.
IT'CHELL S .
CITY ATTC
MAYOR
DIST 1
DIST. 2-
DIST. 3-
DIST. 4:
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H L. BENDER
MAYOR
RECORD OF COUNCIL VOTE
BENDER
V f M KATZ
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40
December 15, 1993
Ms. Dina McDermott
Acting City Manager
City of Tamarac
7525 N.W. 88th Avenue
Tamarac, Florida 33321
Dear Ms. McDermott:
R-93 ~ /S
Suite1100
Broward Financial Centre
500 East Broward Boulevard
Ft. Lauderdale, FL 333943095
305 764.1235
FAX 305 764-1293
GmntMomton
Accountants and
Management Consultants
The U.S. Member Firm of
Grant Thornton International
Thank you for meeting with us to discuss the requirements of our forthcoming
engagement.
We will apply the agreed -upon procedures in addition to our year-end audit
enumerated below to the departments of resigned department heads as of September
30, 1993 for the finance and community development departments, as of October 30,
1993 for the City Manager and Public Services departments, and as of November 29,
1993 for the Risk Manager department, in order to comply with Article V, Section
5.04(h) of the Tamarac City Charter:
Community Development
1. We will select five time and expense reports submitted by the department head
during the six months prior to her departure and examine for supporting
documentation and adherence to City policy.
2. We will obtain a printout of fixed assets of the department and physically inspect 30
items for existence:
3. Fixed asset adjustments, dispositions, and write-offs in the three months prior to the
department head's departure will be verified for propriety.
r-1
Ms. Dina McDermott
City of Tamarac
December 15, 1993 - Page Two
Finance
1. We will select five time and expense reports submitted by the department head
during the six months prior to her departure and examine for supporting
documentation and adherence to City policy.
2. We will obtain a printout of fixed assets of the department and physically inspect 30
items for existence.
3. Fixed asset adjustments, dispositions, and write-offs in the three months prior to the
department head's departure will be verified for propriety.
4. We will review any adjustments or write-offs of miscellaneous receivables
authorized by the Finance Director in the three months prior to her departure.
Public Services
1. We will select five time and expense reports submitted by the department head
during the six months prior to his departure and examine for supporting
documentation and adherence to City policy.
2. We will obtain a printout of fixed assets of the department and physically inspect 30
items for existence.
3. Fixed asset adjustments, dispositions, and write-offs in the three months prior to the
department head's departure will be verified for propriety.
4. An inventory detail of garage, utility, and gasoline will be obtained . Fifteen items
will be selected and physically inspected for existence.
5. Ten inventory adjustments, dispositions, or write-offs in the three months prior to the
department head's departure will be selected and examined for propriety.
City Manager
1. We will select five time and expense reports submitted by the department head
during the six months prior to his departure and examine for supporting
documentation and adherence to City policy.
E. I
)&93-ice
Ms. Dina McDermott
City of Tamarac
December 15, 1993 - Page Three
2. We will obtain a printout of fixed assets of the department and physically inspect 30
items for existence.
3. Fixed asset adjustments, dispositions, and write-offs in the three months prior to the
department head's departure will be verified for propriety.
4. We will inquire as to any litigation matters which may have been settled by the City
Manager to verify proper reporting.
. Risk Manager
1. We will select five time and expense reports submitted by the department head
during the six months prior to his departure and examine for supporting
documentation and adherence to city policy.
2. We will inquire as to any litigation matters which may have been settled by the Risk
Manager to verify proper reporting.
Because the procedures described above do not constitute an audit conducted in
accordance with generally accepted auditing standards, we will not express an opinion
on the five departments or on any of the other accounts and items referred to above.
However, the City may consider these procedures sufficient to satisfy the audit
requirement specified in the City Charter. If, as a result of the above procedures, any
matters come to our attention that cause us to believe that the inventory accounts or
any other accounts should be adjusted, we will disclose those matters in our report.
Such disclosures, if any, may not necessarily include all matters which might have
come to our attention had we performed additional procedures or conducted an audit of
the financial statements in accordance with generally accepted auditing standards.
The report issued will relate only to the accounts and items specified above and will not
extend to any financial statements of the City of Tamarac taken as a whole.
Our billings for the services set forth in this letter which will be based upon our rates for
this type of work will range from $4,000 to $4,500, and will be rendered at the
beginning of each month on an estimated basis and are payable upon receipt. In
addition, our billings will also include expenses relating to the engagement. It is
understood that our responsibility for such services will encompass only periods
covered by our procedures and will not extend to any subsequent periods for which we
are not engaged.
1 ]
41
Ms. Dina McDermott
City of Tamarac
December 15, 1993 - Page Four
This engagement includes only those services specifically described in this letter time
spent in responding to or appearing before judicial proceedings, government
organizations, or regulatory bodies arising out of this engagement will be billed to you
separately.
In the unlikely event that differences concerning our services or fees should arise that
are not resolved by mutual agreement, we both recognize that the matter will probably
involve complex business or accounting issues that would be decided most equitably to
us both by a judge hearing the evidence without a jury. Accordingly, you and we agree
to waive any right to a trial by jury in any action, proceeding or counterclaim arising out
of or relating to our services and fees for this engagement.
If any portion of this letter is held invalid, it is agreed that such invalidity shall not affect
any of the remaining portions.
If you are in agreement with the terms of this letter, please sign one copy and return it
for our files. We appreciate the opportunity to continue to work with you.
Very truly yours,
BEmmer/db
Enclosure
The foregoing letter fully describes our understanding and is accepted by us.
Date
CITY OF TAMARAC
Dina McD mott, Acting City Manager
Y/4
H. L. ender, Mayor