HomeMy WebLinkAboutSigned Minutes 08-22-23 Audit Entrance ConferenceMinutes of the City of Arlington
Audit Entrance Conference
August 22, 2023
Councilmembers Present: Heather Logan, Jan Schuette, and Michele Blythe, who joined
with Zoom.
Staff Present: Mayor Barb Tolbert, Paul Ellis, Kristin Garcia, Sheri Amundson and
Wendy Van Der Meersche, and Bryan Terry, via Zoom.
Also Known to be Present: Kristina Baylor, Chad Edgington, Amanda Robinson, and Erica
Bronder, who joined with Zoom.
The special meeting began at 10:30 a.m. with Finance Director Kristin Garcia introducing
staff and council members from the City of Arlington who were present.
DISCUSSION
Program Manager Kristina Baylor introduced the team that will be conducting the 2021
Accountability audit, the 2022 Financial statement audit, and the 2022 Federal grant
compliance audit of the City of Arlington by the Washington State Auditor's Office and
notified the attendees of the audit scope.
Audit Lead Chad Edginton stated that the auditors plan to evaluate the following areas:
Accountability audit for January 1, 2021 through December 31, 2022
Auditors will examine the management, use, and safeguarding of public resources to
ensure there is protection from misuse and misappropriation. In addition, they will
evaluate whether there is reasonable assurance for adherence to applicable state laws,
regulations and policies and procedures.
Auditors plan to evaluate the following areas:
• To be determined after planning procedures
• Open public meetings - compliance with minutes, meetings and executive sessions
requirements
• Financial condition - reviewing for indications of financial distress
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Minutes of the City of Arlington Audit Entrance Conference August 222023
Financial statement audit for January 1, 2022 through December 31, 2022
Auditors will provide an opinion on whether the City's financial statements are presented
fairly, in all material respects, in accordance with the applicable reporting framework. The
audit does not attempt to confirm the accuracy of every amount but does search for errors
large enough to affect the conclusions and decisions of a financial statement user.
Federal grant compliance audit for January 1, 2022 through December 31, 2022
This audit is required by federal law when a local government spends $750,000 or more
annually in federal financial assistance. We will provide an opinion on compliance with
federal requirements that could have a direct and material effect on the City's major federal
programs.
The auditors plan to test the following federal programs:
• Airport Improvement Program - ALN, 20.106
• Coronavirus State and Local Fiscal Recovery Funds - ALN, 21.027
Assistant Audit Manager Amanda Robinson stated that the auditors do stay connected
throughout the year. Prior to today's entrance conference an engagement letter was
provided. Ms. Robinson spoke of the levels of reporting.
ADJOURNMENT
With no further business to be conducted, the special meeting ended at 10:47a.m.
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Barbara Tolbert, Mayor