Loading...
HomeMy WebLinkAboutord2017-025strikeWHATCOM COUNTY COUNCIL AGENDA BILL CLEARANCES Initial Date Date Received in Council Originator: DA JA 411312017 NO. 2017 -151 la Date f 5/2/2017 Intro Division Head: R E � \V/ E 8 � /J E ® 511612017 Hearing Dept. Head: DA /411312017 �C Prosecutor; WAY /l7 APR 2 5 2017 Purchasing /Budget. WHATCOM COUNTY -- /(''��` COUNCIL Executive: l � l � 1111 r TITLE OF DOCUMENT: 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 SUMMAR Y STA TEMENT OR LEGAL NOTICE LANGUAGE: (If this item is an ordinance or requires a public hearing, you mustprovide 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 #: Related File Numbers: Ordinance or Resolution Number: 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. I 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.B.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.B.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 Page 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 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. ADOlR�,6DrIi, day of MaY , 2017. C 0 0 •'C) CC)UNTY ; l' WHATCOM COUNTY COUNCIL + ATT , �` COM ASHINGTON Dana Brow rt- 'oVi , ;Clerk qF the Council B rry B chanan, Council Chair PROVED AS TO FORM: tO 4L711/ Civil Deputy Prosecutor Page 2 WHATCOM COUNTY EXECUTIVE WHATCOM10OUNTY ASHINGTON Jack Lours, Cou Tty-,F,*cutive (Approved ( ) Denied Date Signed: l'�� gz�) / I 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. Performing an intern 4it�� ,f rnme]ptt as specified in Wha}nOm rG„nty 39 rrnn% }or 3 09 In}arnnl_Ai-dot System. Referring to the State Auditor's Office for scrutiny 40 those matters that fall within the ambit of the audit function of the County Auditor as set forth in 41 the Whatcom County Charter, and providing the coordination with that state office that is 42 necessary to achieve the purpose of that audit function. 43 44 7. Ggrf6fin + }irtn ..f r+n +nn„•+g fin nn� rc�nr rF rfirr� QF _ilGi i ��L4• ilrrl onil�l^Y E~vh C1 rvpG c(vrrrva vyr ,, Ord. 93 042 E'ni.`) 45 Certification of an annual financial report, which may occur through obtaining and ratifying the 46 certification of such report provided by the State Auditor's Office in its annual audit. 47 48 Page 3 1 Exhibit B 3ar -3-09 4 i N TER AM L a U-0 c STEM 5 Sections; 7 3 010 Creation and pimpose 8 3-.09-.020—Administration. 9 3.09,030 ,Au rityvan - fiun-Gtions-. 10 3. 9.040 . 11 ice;- #egm-GnGy - aftd-- FioWioatio�; 12 3.99.96Rsepo in --sf -audit resu 13 3.N �WRYL 14 15 3 -WGIO -Gr- tierapet pw 16 There s hereby- e- stabk&hed aR i teF l-a6id-i - Wsten;--ef tive- July -4 , 1994. The purp+e Gf4his 17 eGownty -r-eg- ram -s- d 18 se ^�, s to ete444- iine4- those- -epefatien&44ave43een -seed ted -i�cGerdanr,- wit4- srtate 19 statetee-; .G "nty -eeun icy ex4ee ti e� .er-ders n naRGO �4nte r,-a,4 -o! ta clards 20 fev4de an eaf {Guar aLldit, the inior�Y�tYtt7tiit�Jy.C1fL���# ERdepe"1��ent-0f -boirh4he operating 21 a d-aGGGuWinq- deW-ngen . kl-7rOr d.. 9:3 04 7x -. G 22 23 1 A ldmwirt ratie4ni.. 24 They ^ty +# all-- i-iave full a # ority �4- espo�MY40r t" gem ent-44he- mean -W 25 a€ dit syster h i1€ t iag-cl � estier ega if �a pra hies fr�r t � ^ nom ^ ^t, tom a3- 26 n422 Cvh G) 27 28 n . , ,�►erity afro► jj/�q7 qq �{ 29 The-i terra Wit systenq sha„ h '�' ned to " e cr iviv°Q GGrda M -h 30 ge- neraW pted aed4ir�ta -ndards— To4hes° e , e;] -off a - empl oyees 44-rrh m 31 Ge€ #y s ada #ura is#� 9n#erxratia a-ara # ece� ds aaat -tkre a ;;L1g request as deer e ieGe sar-y 32 to-f- rther the purpose e, er in€eirma## -ara aid- reoertds -&hall be i itted4R -a 33 tL Gtions 6h-aR 34 inGlude t" e,`.,�r+ err# 35 36 A i� -arr -i #er per tier�al ar�d�er finat�aial a rdi# a# all Are a s, s and °^.^^�rnts 37 ',..e,,edgeting a+thcriy+ cif +h_ 38 39 8.0, -par °n ° muaJ4Rte'aj - udj#4epo# -fems - ter- 40 41 G. Representat+ie -- samples of ag-Gaa ^ g—aa r r�rity4unda -,;ia ;u&ed- at- a;*y4.in;.e -fer 42 trakpwpee mplev;oes seles#ed sh9uld- ire -- baser! --ee- i n4ards 43 with a At— l onrmdeFafl n rtf the risk fantors involved._ 44 45 D. €stabli6h -and aina r-asedwes fof- thermal audit Pstier, 46 47 l!. °— TaTr;; sh rtfhr �er� es- a- rrn"rai- ve4eqL� o44r# tier -he- puFposes- of -tNs- chapter: (gr� 48 93 _042 Exh i`1 49 50 Page 4 ■�U a14 ■ 4 A-. 4i# Wi °,rcc�rr rya- rn"stef-i�h,,- aGtik-Ft4e&-Gf the4ptem,al-a-udit- &ystern. 6 der -+s 11 the pewees aid e�f r �-a�I -tie duties -prey rF ed- t3�+ --csrr ap e- it# e�pest t o 7 ad rani nistr-a#i r-Faf #-h�pter- nil —audit sys#eFa- 9 elce 'ive- aad4he + sebin� GURGil :onh rasp ©Gt tO m t#ers-- r-eW- Fd#gq —i ral 10 audits GGRdste4d-. 11 12 .- Appeipt-aNkGff - nd- eaapleyees-- e#- t -he- y&tem-ir-i- a�anGe- w+th4he -r- des -ef the-G � 13 per -saiAel- sy-ster, , apy-ot",er aip ble4aw a d regUlet+Oas- 14 15 E. QeiegateA Gtiens and duties fn nfher e#fiGer d- ei- 1p1Gyeesa €�lae se�r�y�s steer 16 essar ftiae� #lac prpsss -e# +s skaapteir Isla rlegatiealeeset afasel�+el�G sir 17 G#—he Fe&pGn6iWif +es set #ei kr i this- s4apter�9rd -04 ham}: 18 19 3.09.060 Timing fr cit.,ann,i #.. n, rlxc�A�yrx fi�rCi�i4N, } � y y� �( ^� 20 �'if' 9 C�' quen F--a-, 1 ,' - ,�iia�i��`aG e m�etit3tit/-Fiha nna inft� ni irii r itFYtt1 iH't t 21 a }tinq yea „- pr�Pam a�,.��t1 Car13,c„e f- WbatGG GeEl ri#y ��fer -a #+vim- year-GyGle: T Ipe�{ y �{�^�¢ 22 r�itifF- t?d'�i i'�� EaN it bt#tJn fr��TCx GOI Ante Inni �ii d grin rya$ ! is 23 r a��i�terraal a lataag pri itiee e air i#er -shah raa#4e { ijGr a7a,r�rgemeat °s�:it"� 24 heard of eanh department ci ihieGt fn ai dit before rnn aid ai i di} t+vt ®n} +eehr�r�fRT.Id OF i - rra�,.c9.. ti� --�u' zc.�� 25 WFGpgdoin f- rs- 6iiCriv.�cv }Grd /t'Ir"'�+7°llr2i'�{ : 26 27 0- �i+w�gf+t- resetfs 28 €final- aWitfes.6n,-G�GUW —pr a J haH -be-4 3acL- Ao-- yttie.,- seu.Jnty ,,.,�,,�GLAtiive and 29 to th�rs R?y GGU rA� l�ri��rni-,a�,i{i rze-s heFe C7tttE� di �7Y r' i'r ult'�H �,p',i y��,t1 °S'�i' ,., „,� �,� 30 cGunt� u6tef- sha4- pfovWe` -a-r-ear,,G }aId?'44ne-f i{ie rc �rttlminai rrrr-ra y r°n�vnG4 -by the -head aY 31 the rdr�narfmanf that i }t� the m ih }i�t�st�4 n,,yn[yev��#(�a� 32 f�'pQ'r d- +P- �fting-ttt- t•he`trti6' nty-uud4Gr-•r a-r wg- p�8,� The department ht�Rr`E ehall 33 �resspsfad- to a serrestiv�ti*R -plan; 'i e d sway - the`spec"Fi #ic dat #indinge- er- 4the-Gase-af 34 a- isagr° r er, :a reaseRsr#or disagreerAeRt with the findings On the report. The 35 depart ant head's re E;pGnse-- s#call..be4w.Wded-ar,-an--adde +i- t4- ea-Gh- audit-- repe"Grd.g3- 36 n422 C.rh G) 37 38 3 09;07-0- ,Spverabllit.y- 39 vaki , the ,e aird-ef -Gf4he Gh pter shali remaiR-in 40 e#feet rd-9- 042- E-€h -G} 41 42 43 44 45 46 47 48 Page 5