07/14/2014 City Council Audit ExitEDMONDS CITY COUNCIL APPROVED MINUTES
AUDIT EXIT CONFERENCE
July 14, 2014
The Audit Entrance Conference was called to order at 2:32 p.m. in the Fourtner Meeting Room, located at
City Hall, 121 5th Avenue North, Edmonds.
ELECTED OFFICIALS PRESENT
Dave Earling, Mayor
Diane Buckshnis, Council President
Lora Petso, Councilmember
Joan Bloom, Councilmember
Adrienne Fraley-Monillas, Councilmember
Kristiana Johnson, Councilmember
OTHERS PRESENT
Scott James, Finance Director
Debra Sharp, Accountant
Scott Passey, City Clerk
WASHINGTON STATE AUDITOR'S OFFICE
Kristina Baylor, Audit Manager
Courtney Amonsen, Audit Supervisor
The purpose of the meeting was to conduct the exit conference and share the results of the independent
audit and to provide a forum for open discussion. WSAO staff reviewed the following draft reports and
other topics:
• Accountability audit report
• Financial statement audit report and other required communications
• Federal grant compliance audit report
• Recommendations not included in the audit reports
• Status of prior audit recommendations
• Agreed-upon services
• Report publication
• The City's next scheduled audit
• Customer service survey
Councilmember Petso raised a question about a reporting issue related to Edmonds Public Facility
District funds. Ms. Baylor responded that the WSAO is satisfied with the manner in which the City has
addressed the issue, so it was not selected for consideration.
Councilmember Bloom asked why prior exit recommendations were not reviewed as part of this audit.
Ms. Baylor stated that the WSAO takes a risk-based audit approach because there isn't enough time to
review everything. She said the WSAO follows certain procedures to vet different areas of risk, and a
priority list is generated. She clarified that exit items are minor "housekeeping" items, not findings. It was
noted that the City Council can follow up with staff regarding prior audit recommendations.
Edmonds City Council Approved Minutes
Audit Exit Conference
July 14, 2014
Page 1
Ms. Baylor also clarified that the Business Improvement District (BID) is not considered a separate legal
entity. This statement related to an inquiry earlier this year regarding the BID annual financial report.
Mr. James said he raised the question with the BID Board, adding that the report is included as part of the
City's Comprehensive Annual Financial Report on the Finance webpage.
The meeting was adjourned at 2:54 p.m.
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DAVID O. EARLING, MAYOR
OTT PASSEY, C17 CLERK
Edmonds City Council Approved Minutes
Audit Exit Conference
July 14, 2014
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