LTC 296-2017 Audit CommitteeMIAMI BEACH
OFFICE OF THE CITY MANAGER
LTC# 296-2017
LETTER TO COMMISSION
TO: Mayor Philip Levine and Members f the City Cmission
FROM: Jimmy L. Morales, City Manager
DATE: June 5, 2017
SUBJECT: Audit Committee
The Audit Committee would like you to be aware of the following three motions that were approved at their May
22, 2017 meeting:
Motion 1: The Audit Committee requests the City implement BDO's recommendations and establish an internal
audit plan to confirm that they are implemented.
Motion Passage: Votes 6-0
Motion made by Arthur Unger
Motion seconded by Bryan Rosenfeld
Motion 2: The Audit Committee requests the City seek an external auditor (consultant) to perform a citywide risk
assessment and have the Audit Committee assist with the scope and selection similar to the process used to hire
the External Auditor.
Motion Passage: Votes 6-0
Motion made by Arthur Unger
Motion seconded by Marc Gidney
Motion 3: The Audit Committee requests the City engage BDO to perform a follow-up audit in six months to re-
test controls over Treasury and cash management and to have the Audit Committee assist in developing the
scope.
Motion Passage: Votes 6-0
Motion made by Michael Weil
Motion seconded by Ron Starkman
Members Present: Marc Gidney, Bryan Rosenfeld, Ronald Starkman, Arthur Unger, Patricia Valderrama, and
Michael Weil
Members Absent: Sandy Horwitz
C: James J. Sutter, Internal Auditor
John Woodruff, Finance Director
JJS