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S:\Our Documents\Reso1utions\06\Wudit Committee Resolution.doc
RESOLUTION NO. R2006- 0/9-
A RESOLUTION ESTABLISHING THE CITY COUNCIL AUDIT COMMITTEE AS A
STANDING COMMITTEE OF THE CITY COUNCIL; APPOINTING THE INITIAL
MEMBERS OF THE COMMITTEE; APPROVING A COUNCIL AUDIT COMMITTEE
DIRECTIVE, AUDIT COMMITTEE BYLAWS, AND INTERNAL AUDIT CHARGE;
SUPERCEDING RESOLUTION NO. R2005-052; AND PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, the City Council is of the opinion and hereby finds, that there are many
important issues and responsibilities facing the Council that require a specific standing audit
committee (the "Audit Committee" or "Committee") to provide the governance and oversight of
the organization's audit activities, internal controls, and financial and operational reporting; and
WHEREAS, subsections 2.08(q)(r) and Section 2013 of the City of Denton Charter
authorize the Council to provide for the auditing and investigation of the municipal affairs of the
City; and
WHEREAS, to that end it is important that the City's internal audit function be
independent and free from improper influence.or coercion; and
WHEREAS, the Government Accounting Standards, promulgated by the United States
General Accounting Office, Section 3.03 provides that the general standard related to
independence is that all matters relating to the audit work, the audit organization and the
individual auditor, whether government or public, should be free both in fact and appearance
from personal, external, and organizational impairments to independence; and
WHEREAS, the establishment of the Audit Committee will help to insure independence
in such internal audit matters; and
WHEREAS, the City Council is of the, opinion and hereby finds the establishment of the
Audit Committee is in the public interest; NOW, THEREFORE,
THE COUNCIL OF THE CITY OF DENTON HEREBY RESOLVES:
SECTION 1. The findings and recitations contained in the preamble of this resolution
are incorporated herein by reference.
SECTION 2. The City Council hereby establishes the Audit Committee as a standing
committee of the Council. The Committee shall consist of the mayor and two City Council
members appointed by the City Council. The Audit Committee shall conduct its activities in
accordance with Council Audit Committee Directive, Bylaws of the Audit Committee, and
Internal Audit Charge, attached hereto and made a part hereof as Exhibits A, B, and C,
respectively.
S:\Our Documents\Resolutions\06\Audit Committee Resolution.doc
SECTION 3. The initial members of the Audit Committee shall be the same members
currently serving on the Council's existing audit committee, being: Mayor Euline Brock, Chair,
Councilmember Joe Mulroy, and Councilmember Charlye Heggins. The Committee members
shall serve at the pleasure of the City Council until successors are duly appointed by the Denton
City Council and become qualified to serve. The appointments to the Committee shall take place
during the City Council's decisions on Boards and Commissions. The appointment of
Committee officers shall take place annually, at the first meeting following the official
appointment of the members by the Council. Members of the Committee must be current elected
City Council members of the City of Denton, Texas. The Audit Committee members, to assist in
fulfilling their governance objectives, are authorized to appoint ex officio members as defined in
the Bylaws of the Audit Committee.
SECTION 4. Pursuant to the Bylaws of the Audit Committee the City Manager and
Internal Auditor are ex-officio members of the Audit Committee.
SECTION 5. Resolution No. R2005-052 is hereby superseded.
SECTION 6. This resolution shall become effective immediately upon its passage and
approval.
PASSED AND APPROVED this the l h day of 2006.
GAG
EULINE BROCK, MAYOR
ATTEST:
JENNIFER WALTERS, CITY SECRETARY
By:
APPROVED AS TO LEGAL FORM:
EDWIN M. SNYDER, CITY ATTORNEY
By:
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