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
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OFFICE OF THE CITY ATTORNEY
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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.
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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