HomeMy WebLinkAboutMinutes - June 28, 2010 - CC, Special MeetingThe City Council of the City of Azusa met in special session at the above date and time in the Light and
Water Conference Room located at 729 N. Azusa Avenue, Azusa.
Mayor Rocha called the meeting to order. Call to Order
ROLL CALL Roll Call
PRESENT: COUNCILMEMBERS: GONZALES, CARRILLO, MACIAS, HANKS, ROCIIA
ABSENT: COUNCILMEMBERS: NONE
ALSO PRESENT: Also Present
City Attorney Ferre, Assistant City Manager Makshanoff, Administrative Services Director — Chief
Financial Officer Kreimeier, Economic and Community Development Christianson, Captain Momol
Assistant Director of Economic and Community Development McNamara, City Engineer 1-lassel, Revenue
Supervisor Cawte, Assistant Director of Resource Management Lelir, Assistant Director of Electric
Operations Langit, Director of Utilities Morrow, City Clerk Mendoza, Deputy City Clerk Toscano.
PUBLIC PARTICIPATION Pub Part
' None. None
AGENDA ITEMS Agenda llem
CITY AUDITOR PRESENTATION (LANCE, SOLL & LUNGHARD, LLP) REGARDING SAS 114 Presentation
REQUIREMENT. City Audit
Administrative Services Director—Chief Financial Officer Kreimeier addressed the issue stating that as a A.Kreimeier
requirement of SAS No. 114, the Auditor must meet with the City Council at least once during the fiscal Comments
year to explain roles and responsibilities. Fie reminded Council that lie previously sent a package
containing the annual single audit and he detailed its contents.
Mr. Richard Kikuchi, partner with Lance, Solt & Lunghard (LSL), LLP, addressed (lie issue slating that R. Kikuchi
this meeting is to discuss audit process and role of City Council Members and Auditors. lie detailed the Lance, Sell &
Auditors role, i.e. financial statements, local controls, payroll disbursements, utility billings, etc. He stated Lunghard
that communication between Council and auditors should focus on responsibilities, which for auditors its Auditors
annual audit process via auditing standards and to render an opinion based on material assessment of Discussion
financial condition, including deficiencies. Council is to maintain controls in accordance with laws and
regulations. He responded to questions posed regarding the definition of single audit; where a city who
receives over $500,000 in grant funds to ensure money was spent according to federal guidelines, and
areas of where the City should be capturing cost reimbursements
REVIEW OF COST STUDY AND RECOMMENDATIONS TO STAFF Review Cost Stud
' Administrative Services Director — Chief Financial Officer Kreimeier addressed the issue stating that A. Kreimeier
Revenue Cost Specialists has been working closely with city staff to update the prior plan of costs for Comments
various fees and charges.
Mr. Eric Johnson of Revenue Cost Specialist (RCS) addressed (lie issue detailing how lie prepared the- E. Johnson
study stating that he reviewed the City budget as if it were a business and looked at what the cost is to RCS
provide services to customers and a time allocation process.
CITY OF AZUSA
MINUTES OF THE CITY COUNCIL
'
SPECIAL MEETING
MONDAY, JUNE 28, 2010 — 7:50 P.M.
The City Council of the City of Azusa met in special session at the above date and time in the Light and
Water Conference Room located at 729 N. Azusa Avenue, Azusa.
Mayor Rocha called the meeting to order. Call to Order
ROLL CALL Roll Call
PRESENT: COUNCILMEMBERS: GONZALES, CARRILLO, MACIAS, HANKS, ROCIIA
ABSENT: COUNCILMEMBERS: NONE
ALSO PRESENT: Also Present
City Attorney Ferre, Assistant City Manager Makshanoff, Administrative Services Director — Chief
Financial Officer Kreimeier, Economic and Community Development Christianson, Captain Momol
Assistant Director of Economic and Community Development McNamara, City Engineer 1-lassel, Revenue
Supervisor Cawte, Assistant Director of Resource Management Lelir, Assistant Director of Electric
Operations Langit, Director of Utilities Morrow, City Clerk Mendoza, Deputy City Clerk Toscano.
PUBLIC PARTICIPATION Pub Part
' None. None
AGENDA ITEMS Agenda llem
CITY AUDITOR PRESENTATION (LANCE, SOLL & LUNGHARD, LLP) REGARDING SAS 114 Presentation
REQUIREMENT. City Audit
Administrative Services Director—Chief Financial Officer Kreimeier addressed the issue stating that as a A.Kreimeier
requirement of SAS No. 114, the Auditor must meet with the City Council at least once during the fiscal Comments
year to explain roles and responsibilities. Fie reminded Council that lie previously sent a package
containing the annual single audit and he detailed its contents.
Mr. Richard Kikuchi, partner with Lance, Solt & Lunghard (LSL), LLP, addressed (lie issue slating that R. Kikuchi
this meeting is to discuss audit process and role of City Council Members and Auditors. lie detailed the Lance, Sell &
Auditors role, i.e. financial statements, local controls, payroll disbursements, utility billings, etc. He stated Lunghard
that communication between Council and auditors should focus on responsibilities, which for auditors its Auditors
annual audit process via auditing standards and to render an opinion based on material assessment of Discussion
financial condition, including deficiencies. Council is to maintain controls in accordance with laws and
regulations. He responded to questions posed regarding the definition of single audit; where a city who
receives over $500,000 in grant funds to ensure money was spent according to federal guidelines, and
areas of where the City should be capturing cost reimbursements
REVIEW OF COST STUDY AND RECOMMENDATIONS TO STAFF Review Cost Stud
' Administrative Services Director — Chief Financial Officer Kreimeier addressed the issue stating that A. Kreimeier
Revenue Cost Specialists has been working closely with city staff to update the prior plan of costs for Comments
various fees and charges.
Mr. Eric Johnson of Revenue Cost Specialist (RCS) addressed (lie issue detailing how lie prepared the- E. Johnson
study stating that he reviewed the City budget as if it were a business and looked at what the cost is to RCS
provide services to customers and a time allocation process.
Lengthy discussion was held regarding (lie increase in planning and building fees, of which it was noted Lengthy discussic
that a public hearing would be held on these fees on July 19, 2010. Other items discussed were carnival
worker permit, planning appeal fees, animal license fees, final tract map fees, noise disturbance response
policy, street sweeping, and it was requested to look into cost recovery for noise disturbance.
Moved by Mayor Pro -Tem Gonzales, seconded by Councilmennber Carrillo and unanimously carried to Adjourn
adjourn.
TIME ADJOURNMENT: 8:56 P.M.
NEXT RESOLUTION NO. 10-C41. (City)
NEXT RESOLUTION NO. 10-R24(Agency)
06/28/10 PAGE TWO