The URL can be used to link to this page

Home My WebLink AboutFS 2010-07-20 COMPLETE AGENDA PACKETCity of Tukwila Finance and Safety Committee o De'Sean Quinn, Chair O Allan Ekberg o Kathy Hougardy AGENDA TUESDAY, JULY 20, 2010 CONFERENCE Room #3, 5:00 PM Item Recommended Action Page 1. PRESENTATION(S) 2. BUSINESS AGENDA a. Comprehensive Annual Financial Report (CAFR) update. Shawn Hunstock, Finance Director b. Block Watch update. Don Lincoln, Assistant Police Chief 3. ANNOUNCEMENTS 4. MISCELLANEOUS Distribution S. Hunstock R. Still D. Quinn M Hart D. Tomaso A. Ekberg S. Kerslake J. Trantina K. Hougardy K. Kertzman M. Villa D. Robertson T. Kinlow Judge Walden Mayor Haggerton K. Matej B. Arthur S. Lancaster M. Miotke C. Parrish C. O'Flaherty G. Labanara S. Kirby S. Brown D Lincoln S. Norris J. Ferrer -Santa Ines N. Olivas B. Giberson J. Pace D. Haynes D. Speck a. Information only. b. Information only. Next Scheduled Meeting: Tuesday, August 3, 2010 Pg.1 Pg.5 Committee Goals: x Work together in cooperation with nearby cities to address common problems in the Highway 99 corridor and Military Road. x Ensure a commitment to continued human services funding in relation to the cost of living through consistent review of regional, state and federal budgets affecting human services progams and services (also assigned to CAP). x Research the viability of sponsoring a City-wide Citizens' Academy (also assigned to CAP). 4 6. The City of Tukwila strives to accommodate individuals with disabilities. Please contact the City Clerk's Office at 206 433 -1800 (TDD 206 248 -2933) for assistance. TO: FROM: Jennifer Ferrer -Santa Ines, Senior Fiscal Coordinator DATE: July 14, 2010 SUBJECT: 2009 Comprehensive Annual Financial Report (CAFR) Update ISSUE The Washington State Auditor's Office prescribes the accounting and reporting of local governments in the State of Washington, under RCW 43.09.200. This prescription is performed using the Budgetary, Accounting, and Reporting System (BARS) manual. Tukwila uses the chart of accounts in this manual for budgeting and reporting in conformity with generally accepted accounting principles (GAAP). Pursuant to RCW 43.09.230, annual reports are to be certified and filed with the State Auditor's Office (SAO) within 150 days after the close of each fiscal year. BACKGROUND City of Tukwila INFORMATIONAL MEMORANDUM Mayor Haggerton Finance and Safety Committee Each year the finance department compiles and produces a comprehensive annual financial report of the City's financial condition. The department was in compliance in meeting its reporting obligations with SAO. Additionally the City participates in an award program for certificate of achievement for excellence in financial reporting program through Government Finance Officers Association (GFOA). This prestigious award recognizes governments who produce an easily readable and efficiently organized comprehensive annual financial report that satisfies both generally accepted accounting principles and applicable legal requirements. DISCUSSION The 2009 audit focused on the following areas: Accountability for public resources and compliance with laws and regulations Financial statements Federal compliance The City received an unqualified opinion on its financial statements for the period ending December 31, 2009. We also submitted the 2009 CAFR in consideration for a certificate of achievement for excellence in financial reporting with GFOA. Tukwila has received this award for 22 consecutive years. RECOMMENDATION Information Only. ATTACHMENTS 2009 Independent Auditor's Report- Opinion Letter. Jim Haggerton, Mayor 1 2 Washington State Audi Brian Sonntag INDEPENDENT AUDITOR'S REPORT June 29, 2010 Mayor and City Council City of Tukwila Tukwila, Washington We have audited the accompanying financial statements of the governmental activities, the business -type activities, each major fund and the aggregate remaining fund information of the City of Tukwila, King County, Washington, as of and for the year ended December 31, 2009, which collectively comprise the City's basic financial statements as listed in the table of contents. These financial statements are the responsibility of the City's management. Our responsibility is to express opinions on these financial statements based on our audit We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund and the aggregate remaining fund information of the City of Tukwila, King County, Washington, as of December 31, 2009, and the respective changes in financial position and, where applicable, cash flows thereof, and the respective budgetary comparison for the General Fund and Arterial Street Fund for the year then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, we will also issue our report dated June 29, 2010, on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters That report will be issued under separate cover in the City's Single Audit Report. The purpose of that report is to describe the scope of our testing of internal 11 uar.ec li(r,id^ Pty BBOK4002 t)lyn ia sn;n cr 9r. >J 'I i?r,■; oL'_ :,j I1 ?1) kc;a• <..ii 3 4 control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. The management's discussion and analysis on pages 13 through 28, pension trust fund information and information on postemployment benefits other than pensions on pages 86 through 87 are not a required part of the basic financial statements but are supplementary information required by the Governmental Accounting Standards Board. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the required supplementary information. However, we did not audit the information and express no opinion on it. Our audit was performed for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The accompanying information listed as combining and individual fund financial statements and schedules on pages 90 through 112 is presented for purposes of additional analysis and is not a required part of the basic financial statements. This information has been subjected to auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole. The information identified in the table of contents as the Introductory and Statistical Sections is presented for purposes of additional analysis and is not a required part of the basic financial statements of the City. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we express no opinion on it. Sincerely, BRIAN SONNTAG, CGFM STATE AUDITOR 12 ISSUE DISCUSSION RECOMMENDATION Information Only. ity of Tukwila INFORMATIONAL MEMORANDUM TO: Finance and Safety Committee FROM: Don Lincoln, Assistant Police Chief DATE: June 30, 2010 SUBJECT: Crime Reporting Proposal Jim Haggerton, Mayor We have received suggestions that the police department, through the Crime Analyst provide basic crime reporting information and submit it through the city's website. The police department's Crime Analyst produces periodic reports. These reports vary from purely statistical reporting, to criminal trends to crime analysis. Some of this information, which is already produced, may be of interest to both members of the community and other representatives of the city. Providing this information either through the city's website or through printed media might facilitate community understanding of some of the crime reported. This narrowly defined area might list things such as robberies, burglaries, thefts etc and map their location, date and perhaps time. A sample will be provided for discussion. 5