HomeMy WebLinkAboutSigned Minutes 08-04-20 Audit Entrance ConferenceMinutes of the City of Arlington
Audit Entrance Zoom Conference
Executive Conference Room
238 N. Olympic Avenue
August 4, 2020
Councilmembers Present: Mike Hopson, Debora Nelson, Jan Schuette, Don Vanney, Marilyn
Oertle and Michele Blythe.
Council Members Absent: Jesica Stickles.
Staff Present: Mayor Barb Tolbert, Paul Ellis, Kristin Garcia, Sheri Amundson and Ashleigh
Scott.
Also Known to be Present: Assistant Audit Manager Courtney Amonsen and Audit Lead
Dalton Nield.
The special meeting was called to order at 10:01 a.m.
DISCUSSION
Annual State Audit Entrance Conference
Audit Lead Dalton Nield introduced the team that would be conducting the annual audit of
the City of Arlington and notified the attendees of the audit scope. Auditors plan to evaluate
the following areas:
• Financial Condition
• Accounts Payable - General Disbursements, Credit Cards and Electronic Funds
Transfers (EFT)
■ Cash Receipting - Timeliness and Completeness of Deposits
• Procurement - Purchasing Exemptions
• Open Public Meetings - Documentation of Minutes, Executive Sessions and Special
Meetings
The team will also provide an opinion on the city's financial statements for January 1, 2019
through December 31, 2019.
Assistant Audit Manager Courtney Amonsen reviewed the engagement letter that confirms
both management and auditor responsibilities, terms and limitations; the different levels of
reporting; management letters that are not within the report but to communicate control
Minutes of the City of Audit Entrance COriference August`„ 2020
deficiencies, non-compliance and/or misappropriation or abuse that are less significant than
a finding; exit items or housekeeping items such as errors that are insignificant effect on the
audit objectives. Ms. Amonsen further reviewed potential audit costs, expected
communication throughout the audit process, audit dispute process, loss reporting, peer
reviews of the Washington State Auditor's Office and emerging issues affecting local
governments.
ADJOURNMENT
With no further business to be conducted, the special meeting was adjourned at 10:25 a.m.
'aJt,/W,( i -
Barbara Tolbert, Mayor