HomeMy WebLinkAboutord2017-025WHATCOM COUNTY COUNCIL AGENDA BILL
CLEARANCES Initial Date Date Received in Council
Originator: DA A 411312017
Division Head: I n I , R E C E W E
Dept. Head: DA X411312017
Prosecutor: APR 2 5 2017
Purchasingl&dget: WHATCOM COUNTY
r .+ COUNCIL
Na 2017 -151
Agenda Date Ass
5/2/2017 Intro
511612017 Hearing
Executive: \C" 1 4•X T I"flI j,
TITLE OF DOCUAlf NT:
Amending Whatcom County Code Chapter 3.02.040 and Repealing Chapter 3.09 (Auditor Duties)
ATTACHMENTS:
Ordinance & Memo
to:
SEPA review required? ( ) Yes ( x ) NO Should Clerk schedule a hearing? ( x ) Yes ( ) NO
SEPA review completed? ( ) Yes ( x ) NO Requested Date: 511612017
SUMMARY STATEMENT OR LEGAL NOTICE LANGUAGE: (If this item is an ordinance or requires a public
hearing, you must provide the language for use in the required public notice. Be specific and cite RCW or WCC as appropriate. Be
clear in explaining the intent of the action.)
To clarify duties being performed by the Auditor and those being covered by the audits done by the State
Auditor, amended language is being proposed for WCC 3.02.040 and repealing Chapter 3.09 (regarding internal
audits).
COMMITTEE ACTION:
COUNCIL ACTION.
5/2/2017: Introduced 7 -0
5/16/2017: Adopted 7 -0, Ord. 2017 -025
Related County Contract #: I Related File Numbers:
Ordinance or Resolution Number:
- I Ord. 2017 -025
Please Note: Once adopted and signed, ordinances and resolutions are available for viewing and printing on
the County's website at. www.co.whatcom.wa.us /council.
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1 PROPOSEDBY: AUDITOR
2 INTRODUCTION DATE: 5/2/2017
3
4
5 ORDINANCE NO. 2017 -025
6
7 AMENDING WHATCOM COUNTY CODE
8 CHAPTER 3.02.040 and REPEALING CHAPTER 3.09
9
10
11 WHEREAS, Whatcom County Charter Section 3.52 states that the County
12 Auditor shall audit County financial systems, records, and management
13 procedures for compliance with recognized accounting principles and conformance
14 to federal, state, and County laws, policies, and procedures ... "; and
15
16 WHEREAS, the same Section 3.52 also states that the County Auditor'.. .
17 shall insure the adequacy and standing of County finances through certification of
18 an annual financial report "; and
19
20 WHEREAS, Whatcom County Code Chapter 3.02.040.13.6 provides for an
21 internal audit function to be performed by the County Auditor's Office; and
22
23 WHEREAS, Whatcom County Code Chapter 3.02.040.13.7 provides that
24 certification of an annual financial report is a duty and obligation reserved to the
25 County Auditor by the County Charter; and
26
27 WHEREAS, Whatcom County Code Chapter 3.09, Internal Audit System,
28 provides for an internal audit system; and
29
30 WHEREAS, currently any requests to the County Auditor for audits of this
31 kind and concerns about matters such as the County financial systems, records,
32 and management procedures are referred to the Washington State Auditor's Office;
33 and
34
35 WHEREAS, the audit functions that are performed by the Washington State
36 Auditor's Office in the County's annual audit now adequately cover these functions
37 required of the County Auditor by County Charter and ordinances; and
38
39 WHEREAS, the cost of the annual audit performed by the State Auditor's
40 Office is significant, and should not be unnecessarily duplicated by further
41 dedication of County resources to perform a function that is already being fulfilled
42 by the state auditor's work; and
43
44 WHEREAS, the certification of the annual financial report outlined in Chapter
45 3.020.040.137 to be performed by the County Auditor is also included as a part of
46 the annual audit performed by the Washington State Auditor's Office, and
47
48
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WHEREAS, these services are no longer required to be performed directly by
the County Auditor since they are adequately performed through the annual audit
performed by the Washington State Auditor's Office, and these particular functions
may properly be delegated by the County Auditor to the State Auditor's Office
through appropriate referral to and close coordination with that office;
NOW, THEREFORE, BE IT ORDAINED by the Whatcom County Council that
Chapter 3.02.040.13.6 and Chapter 3.02.040.13.7 shall be repealed and deleted from
the county code as set forth in attached Exhibit A;
BE IT FURTHER ORDAINED that Chapter 3.02.040.13 be amended to add
new subparagraphs also as set forth in attached Exhibit A to reflect that the County
Auditor will facilitate provision and presentation of the information to the State
Auditor to conduct the annual audit and obtain certification of the annual financial
statement for the County; and
BE IT FURTHER ORDAINED that Chapter 3.09 in its entirety be repealed
and deleted from the County Code as set forth in attached Exhibit B.
ADO,�,T,E13ithi,5. day of "Y , 2017.
C 0
w �• � s �.
• "0 co to �' � °. = WHATCOM COUNTY COUNCIL
ATT • '� a - COM ASHINGTON
r !i
Dana Brown-00.W9, Clerk `q.L the Council I B rry 8 chanan, Council Chair
UT
PROVED AS TO FORM:
� 4�j*v
Civil Deputy Prosecutor
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WHATCOM COUNTY ECUTIVE
WHA OUNTY ASHINGTON
Jack Lou s, Cou cutive
(XApproved ( ) Denied
Date Signed: ) ' 'ZO 1
1 Exhibit A
2
3 3.02.040 Reserved powers.
4
5 The following powers and duties granted by state statute or Whatcom County Charter provisions
6 are deemed not subject to the provisions of this chapter and are reserved as follows:
7
8 A. To the county treasurer:
9
10 1. All powers and duties with respect to tax collections and administration provided by state law.
11
12 2. All powers and duties with respect to the collection, disbursement and management of junior
13 taxing district funds, including the duties as treasurer as provided by state law.
14
15 3. All powers and duties with respect to the management, investment, and disbursement of
16 county funds.
17
18 B. To the county auditor:
19
20 1. All powers and duties with respect to voter rolls and records, canvassing and conducting,
21 supervising, or engaging in elections or related activities.
22
23 2. All powers and duties with respect to formation, incorporation, canvassing, verification,
24 boundary determination, organization, reorganization, dissolution or disincorporation of any
25 other municipal corporation or political subdivision within Whatcom County; or any other power
26 or duty not associated with the receipt or disbursement of funds of other municipal corporations
27 or political subdivisions.
28
29 3. All powers and duties with respect to the receiving, filing, or recording of documents of any
30 sort, and the taking of acknowledgments.
31
32 4. Receiving applications for, processing, administering, revoking, suspending, or otherwise
33 acting with respect to any license or permit issued by the county auditor including licenses and
34 permits issued by the county auditor acting as an agent for the state.
35
36 5. Repealed by Ord. 96 -061,
37
38 6. Referring to the State Auditor's Office for scrutiny those matters that fall within the ambit of
39 the audit function of the County Auditor as set forth in the Whatcom County Charter, and
40 providing the coordination with that state office that is necessary to achieve the purpose of that
41 audit function.
42
43 7. Certification of an annual financial report, which may occur through obtaining and ratifying
44 the certification of such report provided by the State Auditor's Office in its annual audit.
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