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18-82 ORDINANCE NO. 18-82 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF DELRAY BEACH, FLORIDA, AMENDING CHAPTER 2, "ADMINIS- TRATION'', OF THE CODE OF ORDINANCES OF THE CITY OF DELRAY BEACH, FLORIDA, BY ENACTING A NEW ARTICLE IV, "INTERNAL AUDIT COMMITTEE"; PROVIDING FOR ESTABLISH- MENT OF A COMMITTEE TO STUDY, REVIEW AND SUBMIT REPORTS AND RECOMMENDATIONS ON CITY BUDGETS AND VARIOUS FINANCIAL REPORTS AND PRO3ECTS; PROVIDING FOR ITS COMPOSITION; TERMS OF OFFICE; QUALIFICATIONS OF MEMBERS; QUORUMS; VACANCIES, REMOVAL, COMPENSATION; PROVIDING FOR SUCH COMMITTEES PROCEDURES AND RECORDS; PROVIDING FOR ASSISTANCE FROM OTHER PERSONS AND BOARDS, AND FOR PUBLIC COMMUNICATION; PROVIDING FOR THE DUTIES AND POWERS OF SAID COMMITTEE; PROVID- ING THAT SAID COMMITTEE SHALL BE ADVISORY ONLY; PRO- VIDING A SAVING CLAUSE; PROVIDING AN EFFECTIVE DATE. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS: Section I. That Chapter 2, "Administration", of the Code of Ordinances of the City Delray Beach, Florida, is hereby amended by enacting a new Article IV, "Internal Audit Commirtee"~ to read as follows: ARTICLE IV. INTERNAL AUDIT COMMITTEE Sec. 2-69. Established. There. is hereby established for the City, an Internal Audit Committee to have the composition, duties and powers as set forth below. Sec. 2-70. Composition. The Internal Audit Committee shall consist of five (5) regular members, each of whom shall be appointed by the City Council for a term of two (2) years. In addition, there shall be appointed two (2) alternate members who shall be appointed for a term of two (2) years. Said alternate members shall be called by the chairman to sit as members of the committee whenever any regular member is absent. Sec. 2-71. Terms of office. Of the members first appointed to the Internal Audit Committee, three (3) shall serve for one year, two (2) shall serve for two (2) years. The alternates appointed initially shall serve for two (2) years. Thereafter members shall be appointed for two (2) year terms. Sec. 2-72. Qualifications of members. Members of the Internal Audit Committee shall be appointed from electors or ad valorem taxpayers or active businesspersons of the City and shall be known to have expertise applicable to municipal finance, and/or an extensive educational and/or occupational background in financial investment fields. By way of example and not by limitation, members of the committee may be drawn from such occupational areas as financial investment consultants, certified public accountants and tax attorneys. "' i Sec. 2-73. Quorum. Four (t+) members of the Internal Audit Committee in attendance shall constitute a quorum of the committee. Sec. 2-7~. Vacancies; removal; compensation. (a) Vacancies. Vacancies on the Internal Audit Committee shall be filled by appoint- ment of the Council for the unexpired term of the membership vacated. (b) Removal. The City Council shall have the authority with or without cause to remove any member of the committee from office whenever a maiority of the Council votes for such a removal. (c) Compensation. The members of the committee shall serve without compensation. Sec. 2-75. Procedures and records. The Internal Audit Committee shall select' its own chairman, vice-chairman, and any other officers it deems necessary at an election held at its first formal meeting and annually therea/ter. The committee shall conduct its meetings pursuant to the rules and regulations provided for in Robert's Rules of Order. The committee shah establish as many regular meeting dates as it desires which will be adhered to but at least one regular meeting of the committee shall be held each quarter of the fiscal year. Special meetings may be called by the chairman or any three (3) members of the committee. Action by or decision of the committee shall be determined by motions duly moved, seconded and carried by not less than three (3) members of the committee. The committee shall keep a permanent record of its proceedings and shall file approved minutes of its meetings with the City Council and City Manager within thirty {30) days of the date of any such meeting. All meetings, records and files of the committee shall be open and available to the public. Sec. 2-76. Assistance from o:her agencies and boards. 'The' City Manager is instructed to direct the director of finance to assist the Internal Audit Committee in all its deliberations on matters of finance. The City Manager shall provi~le such staff and clerical assistance as the committee may request and be required in the performance of its "duties. The committee may call upon any department or agency of the City for information or advice in the promotion of its works. The committee, with Council approval, may accept grants or other monetary or fiscal assistance to aid it in its work. Sec. 2-77. Public communication. The Internal Audit Committee shall have on its agenda for each regular meeting a time period when the public may make comment. Sec. 2-78. Duties and powers. The Internal Audit Committee shall have the following duties, powers and responsi- bilities: (a) Annually report to the City Council its comments, recommendations, analyses regarding the City Manager's proposed budget, including Capital Programs. The City Manager shall furnish each member of the Committee a copy of his proposed budget at the time it is furnished to Council. (b) Annually report to the City Council its comments, recommendations, or analyses of the City's annual report and external audit including management letter. The City Manager shah furnish each member of the Committee copies of these ."documents at the time they are furnished ,n Council. 2 ORD. NO. 18-82 : (c) Conduct such special studies and report its findings to Council in financial matters as requested by Council, such as but not limited to-. (l) investment and cash management practices; (2) existin§ or proposed pro§rams of expenditure of City funds; (3) adequacy and equity of various City revenues; adequacy of internal control, accounting and reporting systems. The fo.re§oin§ statement of duties and' powers of the Internal Audit Committee shall be exclusive. The Internal Audit Committee herein created shall have no powers other than those specifically set forth above. Sec. 2-79. Committee deemed advisory. · The Internal Audit Committee action shall only be advisory. The actions, decisions and recommendations of the Internal Audit Committee shall not be final or binding on the City Council, City Manager or City departments. ' Section 2. That should any section or provision of this ordinance or any portion thereof, any paragraph, sentence, or work be declared by a Court of competent jurisdiction to be invalid, such decision shall not affect the validity of the remainder hereof as a whole or part thereof other than the par~ de.clared to be. invalid. Section 3. That this ordinance shall become effective ten days after passage on second and final reading. PASSED AND ADOPTED in regular session on second and final reading on this the 9th day of March ,19g 2. MAYOR ~ LEON M. WEEKES ATTEST: C~ Clerk · First Reading February 23, 1982 Second Reading March 9, 1982 3 ORD. NO. 18-82