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97-3087 ORD ORDINANCE NO. 97-3087 AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA CREATING SECTION 2-278 OF THE MIAMI BEACH CITY CODE ENTITLED "INDEPENDENT CITY AUDITOR" CREATING THE DUTIES, METHODS OF SELECTION, AND METHOD OF COMPENSATION OF THE INDEPENDENT CITY AUDITOR PURSUANT TO SECTION 2.03 OF THE MIAMI BEACH CITY CHARTER; PROVIDING FOR CODIFICATION, REPEALER, SEVERABILITY, AND AN EFFECTIVE DATE. WHEREAS, Section 2.03 of the Miami Beach City Charter provides that an independent City Auditor shall be appointed and removed by the City Commission; and WHEREAS, the duties, method of selection, and method of compensation of the independent City Auditor shall be established by ordinance pursuant to Section 2.03 of the Miami Beach City Charter. NOW THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA: SECTION 1. That Section 2-278 of the Miami Beach City Code to be entitled "Independent City Auditor" be and is hereby created to read as follows: Sec. 2-278 Independent City Auditor The duties. method of selection. and method of compensation of the independent City Auditor are as follows: A) Duties L Render a professional opinion on the fair presentation of the City's General Purpose Financial Statements (GPFS) and prepare same in accordance with Generally Accepted Accounting Principals (GAAP) for the applicable fiscal year. 2. The audit shall be conducted in accordance with Generally Accepted Accounting Standards (GAAS) and Generally Accepted Government Auditing Standards (GAGAS) applicable to financial statement and compliance audits. 1. The audit shall be perfonned in accordance with Section 11.45. Florida Statutes. as may be amended. and shall comply with the State of Florida Audit General Rule 10.550. 4. The audit shall also include: W An auditor's report on the fair presentation of the General Purpose Financial Statements included in the Comprehensive Annual Financial Report. au The necessary separately issued federal and state Single Audit Reports in accordance with OMB Circular A-128 and the Rules of the Auditor General of the State of Florida. .L0. A management letter for the Mayor and City Commissioners and the City's Audit Committee in compliance with the Rules of the Auditor General. @ A report on irregularities and illegal acts. if warranted. ~ Fulfill all requirements as set forth by the Government Finance Officers Association (GFOA) in the Certificate of Achievement for Excellence in Financial Reporting Program in preparing the Comprehensive Annual Financial Report (CAFR). 6. Assist the Citv in planning and preparation for. and implementation of new Government Auditing Standard Board (GASB) pronouncements. 7. Use the audit process to evaluate strengths and weaknesses in internal auditing controls and assess areas to improve the efficiency and effectiveness of accounting and related processes. These matters shall be communicated at least annually through management letters to the City Manager. ~ Maintain a year-round dialogue with City Commissioners and management of the City and related organizations. 9. Be available for related work not covered under the letter of intent. such as verification of data used in official statements. verification of bond escrow assistance with special proiects. and consent to use the auditor's report in official statements. A fee schedule for such related work shall be provided. ill Method of Selection of Independent City Auditor 1." The Independent City Auditor shall be selected pursuant to a Request for Qualifications procedure. The proposals shall be publicly opened in the Procurement Division Office at the time and date specified. Late proposals shall not be accepted or considered and shall be returned to the bidder unopened. The City of Miami Beach reserves the right to accept any proposal deemed to be in the interest of the City or to waive any informality in any proposal. The City may reiect any or all proposals and readvertise. 2. The City's Audit Committee shall appoint a sub-committee to review and recommend a list of auditors to the City Commission which shall appoint the independent City Auditor by Resolution. The City Commission shall have the authority to remove the independent City Auditor with or without cause. 2 g Compensation 1" The Independent City Auditor shall be paid either on an hourly rate or based on the service to be rendered. The services to audit the records of the General Employees Pension System. Unclassified Employees and Elected Officials Retirement System. the Parking System Fund. and the Miami Beach Redevelopment Agency. shall be separately priced. 2. If payment is to be based on an hourly rate. the proposed fee schedule for such services shall set forth the title and classification of each person anticipated to render services. the maximum hours to be worked by each person. and the hourly rate of each person. SECTION 4. CODIFICATION IN CITY CODE. It is the intention of the City commission, and it is hereby ordained that the provisions of this ordinance shall become and be made part of the City of Miami Beach City Code as amended; that the sections ofthis ordinance may be renumbered or relettered to accomplish such intention; and that the word "ordinance" may be changed to "section" or other appropriate word. SECTION 5. REPEALER. All ordinances or parts of ordinances in conflict herewith be and the same are hereby repealed. SECTION 6. SEVERABILITY. If any section, subsection, clause or provision of this Ordinance is held invalid, the remainder shall not be affected by such invalidity. SECTION 7. EFFECTIVE DATE. July ,1997. This Ordinance shall take effect on the 26th day of PASSED and ADOPTED this ATTEST: (2" ~6 PtM-c1v- CITY CLERK 1st reading 7/2/97 2nd reading 7/16/97 APPROVED AS TO FORM & lANGUAGE & FOR EXECUTION DJT\kw(F:\A ITO\TURNlRESOSIINDP AUDT.ORD) 3 /ti{c~ bfts!fjC f Date OFFICE OF THE CITY ATTORNEY ~ tfJldmn; 1/mM F L o R o A MURRAY H. DUBBIN City Attorney Telephone: Telecopy: (305) 673-7470 (305) 673-7002 COMMISSION MEMORANDUM NO. S J l-C} 1 DATE: JULY 16,1997 SUBJECT: MA YOR SEYMOUR GELBER MEMBERS OF THE CITY COMMISSION MURRAY DUBBIN 1 J\\ 1,11______ CITY ATTORNEYM ~~y JOSE GARCIA-PEDROS1! CITY MANAGER ORDINANCE SETTING RTH DUTIES, METHOD OF SELECTION, AND METHOD OF COMPENSATION OF THE INDEPENDENT CITY AUDITOR TO: FROM: Pursuant to Section 2.03 of the Miami Beach City Charter, the duties, method of selection, and method of compensation of the independent City Auditor shall be established by ordinance. Further, under Section 2.03, both appointment and removal of the independent City Auditor shall be made by the City Commission. The attached Ordinance codifies these provisions pertaining to the independent City Auditor and is submitted for City Commission consideration. It is recommended that the City Commission adopt the proposed Ordinance at its second reading/public hearing. DIT\kw FIA TTOITURNlRESOSIINDP AUDT.ME2 Attachment Agenda Item R 5 A Date 1- 12-- q 7 1700 Convention Center Drive - Fourth Floor - Miami Beach, Florida 33139