• By Albert Depew

05-08-12 Agenda with Supporting Materials

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Day:          Tuesday
Date:         May 8, 2012
Time:        Beginning at 1:00 p.m. (Please note time change)
Location:  Community Center, Sierra Room 
                 851 East William Street 
                 Carson City, Nevada


1. Call to Order

2. Roll Call

3. Public Comments and Discussion:
The public is invited at this time to comment on and discuss any topic that is relevant to, or within the authority of, the Carson City Audit Committee. In order for members of the public to participate in the Committee's consideration of an agenda item, the Committee strongly encourages members of the public to comment on an agenda item during the item itself. No action may be taken on a matter raised under public comment unless the item has been specifically included on the agenda as an item upon which action may be taken.

4. For Possible Action: Approval of Minutes - February 14, 2012

5. For Possible Action: Adoption of Agenda

6. For Possible Action: Presentation, discussion and acceptance of the Enterprise Risk Assessment for Carson City prepared by Moss Adams.

Summary: Moss-Adams has been contracted by the Carson City Audit Committee and the Board of Supervisors to provide Interal Audit Services to Carson City. Their first task was to prepare an Enterprise Risk Assessment for Carson City. Representatives from Moss Adams will be presenting the Assessment.

7. For Possible Action: Discussion and possible action to consider recommendations for possible internal audits and make a recommendation to the Board of Supervisors for consideration.
       Late Materials

Summary: Based on the presentation of the Enterprise Risk Assessment for Carson City by Moss Adams, and possible public discussion, recommendations will be made for possible audits to the Carson City Board of Supervisors.

8. For Possible Action: To recommend the Board of Supervisors amend Carson City Municipal Code, Title 2, Administration and Personnel, Chapter 2.14, Carson City Audit Committee, amending Section 2.14.040, Responsibilities of the Carson City Audit Committee, by adding additional review and recommendation responsibilities regarding the adequacy of city department and office performance measures for the purposes of internal audits, setting forth auditing standards, and requiring the committee to oversee the internal auditor's creation and implementation of fraud, waste and abuse identification processes and reporting.

Summary: The original ordinance, as amended, listed a number of responsibilities of the Carson City audit committee but did not require the internal auditor to perform his duties in conformance with professional standards, such as are required for external financial auditors, the legal profession, engineers, building inspectors and other professions. Such standards are required of internal audit organizations worldwide. These standards help ensure any persons performing internal audit work for Carson City meets basic levels of independence, qualifications, experience, ability and that conclusions and recommendations are adequately reported. Further, the existing ordinance does not include provisions that the internal auditor review the adequacy of the city departments' or offices' performance measures. Finally, the City does not have established processes to identify potential fraud, waste and abuse (FWB) of city resources and property nor to respond to such situations if identified. The amended ordinance directs the internal auditor to create and implement processes to identify potential FWB of city resources and property and establish a findings protocol regarding any such issues identified by the internal auditor.

9. For Possible Action: To schedule the next meeting of the Carson City Audit Committee.

10. Public Comment - The public is invited at this time to comment on any matter that is not specifically included on the agenda as an action item. No action may be taken on a matter raised under this item of the agenda.

11. For Possible Action: To Adjourn

Agenda Management Notice - Items on the agenda may be taken out of order; the public body may combine two or more agenda items for consideration; and the public body may remove an item from the agenda or delay discussion relating to an item on the agenda at any time.

Titles of agenda items are intended to identify specific matters. If you desire detailed information concerning any subject matter itemized within this agenda, you are encouraged to call the responsible agency or the City Manager's Office. You are encouraged to attend this meeting and participate by commenting on any agendized item.

Notice to persons with disabilities: Members of the public who are disabled and require special assistance or accommodations at the meeting are requested to notify the City Manager's Office in writing at 201 North Carson Street, Carson City, NV, 89701, or by calling (775)887-2100 at least 24 hours in advance.

This meeting can be viewed on Channel 226. For specific dates and times - www.bactv.org.

This notice has been posted at the following locations:
Community Center 851 East William Street
Public Safety Complex 885 East Musser Street
City Hall 201 North Carson Street
Carson City Library 900 North Roop Street
Business Resource & Innovation Center (BRIC) 108 East Proctor Street
Date: April 27, 2012

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