File Number: 030205
|File Number: 030205||File Type: Ordinance||Status: Adopted as amended|
|Version: 0||Reference: 03-2||Control: County Commission|
|Requester: NONE||Cost:||Final Action: 1/23/2003|
|Sunset Provision: No||Effective Date:||Expiration Date:|
|Registered Lobbyist:||None Listed|
|Acting Body||Date||Agenda Item||Action||Sent To||Due Date||Returned||Pass/Fail|
|County Attorney||1/24/2003||Assigned||Gerald K. Sanchez|
|Board of County Commissioners||1/23/2003||4B AMENDED||Adopted as amended||P|
|REPORT:||Assistant County Attorney Gerald Sanchez advised that Section 5 of the proposed ordinance as it relates to term of office, was amended to provide that "the Commission Auditor shall maintain an active State of Florida Certified Public Accountant license while serving in this position." He noted Section 6 was amended to provide that "the Office of the Commission Auditor shall, to the extent required by the annual work program, perform, among others, the following types of audits in accordance with the Government Auditing Standards", and Section 7 relating to scope of authority, was amended to provide that "the Commission Auditor shall, to the extent provided for in the annual work program, perform the following functions and be charged with the following responsibilities on behalf of the Commission." It was moved by Commissioner Morales that the proposed ordinance be adopted as amended. This motion was seconded by Commissioner Seijas. Discussion ensued among members of the Board on the proposed ordinance. Commissioner Sosa suggested the five-year term limit in Section 5 of the proposed ordinance be eliminated. She expressed concern that the proposed Office of Commission Auditor not duplicate the efforts of the existing Office of Audit and Management Services. Commissioner Sosa questioned whether any criteria were established for the selection of a non-elected official to be included in the Auditor Screening Committee. She also questioned whether the Commission Auditor would be making decisions relating to contracts and procurement and asked that the scope of authority in Section 8 of the ordinance be defined. Commissioner Sosa suggested that Section 8 relating to work program, specify the work that was approved by the Board. Commissioner Moss suggested the Commission Auditor develop the County Commission's budget based upon its priorities. He concurred with Commissioner Sosa's suggestion that the five-year term limit in Section 5 be eliminated. Commissioner Souto spoke in support of the proposed ordinance. Commissioner Barreiro spoke in support of the proposed ordinance; however, he expressed concern regarding the five-year term limit. In response to Commissioner Ferguson's suggestion that the proposed ordinance be amended to provide that the Commission Auditor would prepare a separate budget for the County Commission, Commissioner Morales noted language could be incorporated in this ordinance granting the Commission Auditor authority to prepare the Commission's budget, should this be decided by the Board. Commissioners Sosa and Souto asked to be listed as co-sponsors of the proposed ordinance. Commissioner Morales responded to issues raised by members of the Board. He noted the proposed ordinance would provide the resources needed for the Board to be proactive in the budgetary process. Following further discussion, the proposed ordinance was adopted as amended to delete the five-year term limit in Section 5, to grant the Commission Auditor authority to prepare a budget for the County upon the County Commission's request, and to add language read into the record earlier by Assistant County Attorney Sanchez relating to Sections 5, 6 and 7.|
ORDINANCE CREATING OFFICE OF COMMISSION AUDITOR; PROVIDING FOR MINIMUM QUALIFICATIONS, APPOINTMENT, REMOVAL, TERM OF OFFICE, FUNCTIONS, SCOPE OF AUTHORITY, POWERS AND ACCESS TO INFORMATION; PROVIDING SEVERABILITY, INCLUSION IN THE CODE, AND AN EFFECTIVE DATE
WHEREAS, the Miami-Dade County Board of County Commissioners is the legislative body charged with establishing policy for County staff to implement and carry out; and
WHEREAS, the County Commission would best be served by objective, independent, professional analysis of policies and services to assist the Commission in decision-making, to ensure governmental accountability, and to recommend the best use of public resources; and
WHEREAS, the County Commission is in need of an independent audit staff to report to the Commission regarding the fiscal operations of all county departments, as well as whether the policies and mandates of the Commission are being effectively carried out; and
WHEREAS, on September 10, 2002, the voters of Miami-Dade County approved a ballot question to amend the Miami-Dade County Home Rule Charter to create the Office of the Commission Auditor,
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF MIAMI-DADE COUNTY, FLORIDA:
Section 1. Created and Established. There is hereby created the Office of the Commission Auditor. The organization and administration of the Office of Commission Auditor shall be sufficiently independent to assure that no interference or influence external to the office shall adversely affect the independence and objectivity of the Commission Auditor. The Office of the Commission Auditor shall be provided a discrete budget and staffing allowance. The Commission Auditor shall head the Office of the Commission Auditor and shall have the power to appoint, employ, and remove such assistants, employees and personnel as deemed necessary for the efficient and effective administration of the affairs of the office. The Commission Auditor shall report solely to and receive direction from the Board of County Commissioners (“Commission”). The Commission shall determine the appropriate salary and benefits package for the Commission Auditor.
Section 2. Appointment. The Commission Auditor shall be appointed by a majority vote of the entire Commission utilizing the selection process described in Section 3.
Section 3. Auditor selection process. The selection process shall be open and competitive and shall include, at a minimum, the following:
1. Establishment of an Ad Hoc Auditor Screening Committee (“Auditor Screening Committee”), appointed by the Commission and responsible for the screening and preliminary interviewing of candidates. The Auditor Screening Committee shall be composed of five members appointed by the Commission and selected as follows:
a. Two members, preferably certified public accountants, from either a private sector accounting firm or other governmental agency with experience in accounting and financial management operations.
b. Two members from either private sector or non-profit organizations with executive experience and a background in program evaluation; and
c. One member who is not an elected official.
2. The Miami-Dade County Employee Relations Department shall advertise the availability of the position of Commission Auditor and shall provide the Auditor Screening Committee with a list of qualified candidates.
3. The Auditor Screening Committee shall screen, interview and evaluate applicants for the position of Commission Auditor, and propose a slate of the top five candidates for the Commission’s consideration. The Auditor Screening Committee shall be staffed by the Employee Relations Department.
4. The Commission shall interview and select the Commission Auditor from the slate presented by the Auditor Screening Committee.
Section 4. Minimum Qualifications. The Commission Auditor shall possess a State of Florida Certified Public Accountant license, and have at least five years of progressive managerial experience in the field of government accounting, auditing and program evaluation.
Section 5. Term of office. The Commission Auditor may be removed from office by a vote of at least two-thirds of the entire Commission. The Commission Auditor shall maintain an active State of Florida Certified Public Accountant license while serving in this position.
Section 6. Types of audits. The Office of the Commission Auditor shall, to the extent required by the annual work program, perform, among others, the following types of audits in accordance with Government Auditing Standards:
1. Financial and compliance audits - to determine whether financial operations are being properly conducted, whether the financial reports of the audited department, agency or entity are presented fairly, and whether the agency, department or entity has complied with the applicable requirements and regulations;
2. Economy and efficiency audits - to determine whether an agency, department or entity is managing or utilizing its resources in an economical and efficient manner, and the causes of any inefficiencies or uneconomical practices;
3. Program results audits - to determine whether the desired results or benefits are being achieved, whether the objectives established by the Commission are being met, and whether the agency, department or entity has considered alternatives that might yield desired results at a lower cost;
4. Special studies – which are informally conducted audits used to evaluate program effectiveness or efficiency under specific circumstances or when directed by the Commission;
5. Follow-up reports - to determine the extent to which the original recommendations were implemented and whether the implemented recommendations resulted in the desired improvements;
6. Contract Audits – to audit any contract entered into by the County or using County funds; and
7. Memoranda - to inform about pending legislation, issues and proposals coming before the Commission and provide independent assessments including, but not limited to, a fiscal impact analysis of all ordinances and resolutions on the Commission agenda.
Section 7. Scope of Authority. The Commission Auditor shall, to the extent provided for in the annual work program, perform the following functions and be charged with the following responsibilities on behalf of the Commission:
1. To determine the extent to which legislative policies are being faithfully, efficiently and effectively implemented by the County Manager and County personnel;
2. To determine whether County programs are achieving their desired objectives;
3. To review both the administrative control and executive control systems as established by the County Manager and departmental personnel, and to determine whether such control systems are adequate and effective in accomplishing their objectives;
4. To perform audits provided for in Section 6;
5. To give information to the Commission whenever required regarding any subject relating to the affairs of the County;
6. To offer input throughout the budgetary process;
7. To review the reasonableness of all revenue estimates included in the Mayor’s and Manager’s proposed budgets;
8. To review all departmental budgets and perform an analysis of the Manager’s and Mayor’s proposed budgets and make recommendations to the Commission regarding adjustments to the proposed budgets;
9. To prepare a budget for the County if requested by the Commission;
10. To make periodic reports to the Commission which shall include, but not be limited to, the following:
a. To determine whether departments, agencies and entities of the County have complied with the fiscal and legislative policies of the Commission;
b. To provide information on proposals that could adversely affect the County including, but not limited to, the County’s credit rating;
c. To report matters and make recommendations concerning the effectiveness and efficiency of programs and the operation of the County;
d. To be empowered to take exception to improper specific expenditures incurred by any County department, agency or entity; and
11. The Commission Auditor shall serve as a voting member of any competitive selection committee convened for the purpose of recommending an external auditor to the County Manager. The Commission Auditor shall also be apprised by the County Manager of the activities of the external auditor and may monitor the conduct of, and responses to, external financial statement audits, and the resolution of audit findings. The Commission Auditor shall also work toward the elimination of duplicative audit work through cooperation with state, federal and external auditors, and the Clerk of the Circuit and County Courts when the Clerk is performing as auditor under Article V, Section 16 of the Florida Constitution and general laws of the State of Florida.
Section 8. Work program.
1. At the beginning of each fiscal year, the Commission Auditor shall submit a one-year work program to the Commission for approval.
2. The Commission may by majority vote of members present move to amend the approved annual work program to meet circumstances as they may arise. However, the Commission shall not direct the Commission Auditor to terminate an audit in progress except upon a two-thirds vote of members present.
3. The Commission Auditor shall respond to oral requests for assistance from individual members of the Commission if the response requires a relatively minor effort that can be accomplished without disruption to the approved work program.
4. If the Commission Auditor determines that there is serious concern regarding fraud, abuse or illegality, the Commission Auditor shall refer the matter to the Office of the Inspector General.
5. A final draft of each audit report shall be forwarded to the audited County agency, department or entity and the chief executive officer or department director for review and comment regarding the contents of the audit before it is released. The agency, department or entity shall respond in writing and specify agreement with the audit findings and recommendations or reasons for disagreement with findings and/or recommendations, plans for implementing solutions to issues identified in the report and a timetable to complete such activities. The response must be forwarded to the Commission Auditor within 30 days. The Commission Auditor shall consider the response and, at a minimum, include the response in the report. If no response is received, the Commission Auditor shall note that fact in the transmittal letter and release the audit report.
Section 9. Annual Report. The Commission Auditor shall submit an annual report to the Commission within 60 days after the close of the fiscal year. The annual report shall indicate audits completed, major findings, corrective actions taken by the County Manager, and significant findings which have not been fully addressed by the County Manager.
Section 10. Relationship to internal auditor, Inspector General and Clerk of Courts. The Office of the Commission Auditor is not intended to duplicate the work of the County’s internal auditor, Inspector General or Clerk of the Circuit and County Courts, although audits or investigations may from time to time address issues arising from the same function or activity. The County’s internal auditor and the Office of the Inspector General shall fully cooperate with the Commission Auditor.
Section 11. Access to information. The Commission Auditor shall have access to all books and records of all departments, boards, agencies, and other entities of the County. The Commission Auditor may require the appearance of any officer, agent or employee of any department, board, agency or other entity for the purpose of examining that person under oath or affirmation. All contracts with outside contractors and subcontractors shall provide for access by the Commission Auditor to all financial and performance related records, property, and equipment purchased in whole or in part with governmental funds. The Commission Auditor shall have the power to summon any person to be examined under oath or affirmation. The Commission Auditor, or an assistant, may administer an oath or affirmation. The Commission Auditor may issue necessary process, including a subpoena or subpoena duces tecum, to compel attendance or the production of documents or other things. Prior to issuing a subpoena, the Commission Auditor shall notify the State Attorney and the U.S. Attorney for the Southern District of Florida. The Commission Auditor shall not interfere with any ongoing investigation of the State Attorney or the U.S. Attorney for the Southern District of Florida where the State Attorney or the U.S. Attorney for the Southern District of Florida has explicitly notified the Commission Auditor in writing that the Commission Auditor’s investigation is interfering with an ongoing criminal investigation.
Section 12. If any section, subsection, sentence, clause or provision of this ordinance is held invalid, the remainder of this ordinance shall not be affected by such invalidity.
Section 13. It is the intention of the Board of County Commissioners, and it is hereby ordained that the provisions of this ordinance, including any sunset provision, shall become and be made a part of the Code of Miami-Dade County, Florida. The sections of this ordinance may
be renumbered or relettered to accomplish such intention, and the word "ordinance" may be changed to "section," "article," or other appropriate word.
Section 14. This ordinance shall become effective ten (10) days after the date of enactment unless vetoed by the Mayor, and if vetoed, shall become effective only upon an override by this Board.
PASSED AND ADOPTED:
Approved by County Attorney as
to form and legal sufficiency: ________
Prepared by: ________
Sponsored by Commissioner Jimmy L. Morales,
Commissioner Natacha Seijas,
Commissioner Sally A. Heyman,
Commissioner Rebeca Sosa and
Sen. Javier D. Souto
Agenda Item No. 4(B)
Approved Mayor Amended
Veto __________ Agenda Item No. 4(B)
Override __________ 1-23-03
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