A resolution to comply with HB 2174 (2015)
related to the FY 2014-15 Audit Report
WHEREAS, under Oregon law, the City is required to prepare and file an annual audit report with the Oregon Secretary of State; and
WHEREAS, the City commissioned an independent audit by Pauly Rogers And Co. P.C. (“the City Auditor”) for the fiscal year ended June 30, 2015; and
WHEREAS, the City Auditor reported on the results of the FY 2014-15 Audit Report to City Council at the January 11, 2016 City Council Meeting; and
WHEREAS, HB 2174 (2015) requires that City Council adopted a resolution setting forth corrective measures to address any deficiencies disclosed in the Audit Report; and
WHEREAS, page 24 of the FY 2014-15 Audit Report identifies expenditures that were outside of authorized appropriations; and
WHEREAS, the reason that expenditures were outside authorized appropriations is due to a combination of timing and human error in identifying expenditures that occurred at the end of the fiscal year.
NOW, THEREFORE, BE IT RESOLVED by the Hood River City Council that City staff will implement more comprehensive due diligence procedures at the end of each fiscal year, including emphasizing the importance of transaction timing with Department Heads, to prevent expenditures outside of authorized appropriations.
Approved, adopted and effective this 25th day of January, 2016.
Paul Blackburn, Mayor
Jennifer Gray, City Recorder