Editor's Note: Former Article 205, Charter
Retained Boards and Agencies; Board of Property Assessment Appeals
and Review, added 6-27-2000 by Ord. No. 15-00; amended 12-11-2001
by Ord. No. 80-01, was repealed 3-4-2003 by Ord. No. 06-03.
All entities having the word "authority," "board,"
or "commission" in their title and meeting the following conditions
shall be deemed to be subject to the terms of this article:
The entity was formed in whole or in part by
Allegheny County under the provisions of the Municipality Authorities
Act (56 P.S. § 5601 et seq.) or any other enabling legislation;
and
The entity is defined as a body politic and
corporate or as a quasi-governmental entity by either any statute(s)
under which it was created or applicable case law; and
Entities meeting the criteria established in Section
A shall be deemed exempt from the provisions of this article only
to the extent that such exemption is specifically provided for by
applicable federal or state law.
All authorities, boards or commissions as delineated
in § 5-205.01 above shall provide advice to the County Controller
at the conclusion of each fiscal year in the selection of an independent
auditor to conduct the annual financial audit of the authority, board
or commission.
Such independent auditor shall be a member of
the American Institute of Certified Public Accountants, and must have
a minimum of five years' verifiable experience in performing audits
of government funds for organizations with an annual budget comparable
to or larger than that of the authority, board or commission for which
the auditor is being selected.
The independent auditor shall not have been
an employee or agent of the authority, board or commission for which
the auditor is being selected for a period of at least five years
at the time at which he or she is selected.
Final selection of the auditor shall be made
by the Allegheny County Controller. The selection of the Controller
need not be approved by the authority, board or commission to be audited,
nor shall the approval of the Chief Executive, Allegheny County Council,
or other entity be required.
Once selected, the independent auditor shall conduct
a financial audit of the authority, board or commission, and shall
be given free and unfettered access to the financial records of the
authority, board or commission. Such audit shall be paid for in its
entirety by funds from the operating budget of the authority, board
or commission.
The final audited financial statement shall
be consistent with the generally accepted accounting principles prescribed
by the American Institute of Certified Public Accountants or its successor
or by any other recognized authoritative body selected by the Allegheny
County Controller and consistent with the financial reporting policies
and standards promulgated by the federal government and state government
which apply to government entities.
Results of the tests of the accounting records and other procedures of the authority, board or commission that are considered necessary to enable the independent auditor to express an opinion as to whether the entity's financial statements are fairly presented, in all material respects, consistent with the accounting principles set forth in Subsection B(1); and
The Allegheny County Controller shall review the audited financial statement of each authority, board and commission to determine whether the public funds allocated to the entity have been expended in accordance with the accounting principles set forth in Subsection B(1). The Controller shall have 90 days from the receipt of an audited financial statement to review the audited financial statement and notify the independent auditor and the authority, board or commission of any material failure to meet the requirements of this subsection.
An entity that receives notice from the Controller under Subsection B(3) shall have 90 days from the receipt of such notice to submit a corrective action plan to the Controller.
The Controller shall approve, reject or alter the corrective action plan within 30 days of submission. After the authority, board or commission receives written notice of approval of the corrective action plan or agrees in writing to the Controller's alterations of the corrective action plan, the plan shall be implemented and binding on the entity. Implementation of the approved or agreed-upon corrective action plan shall be verified by an audit conducted by the Controller no later than the end of the fiscal year following the fiscal year during which the plan is implemented. If no agreed-upon corrective action plan is in place within one year after the date of the Controller's written notice under Subsection B(3) or if the agreed-upon corrective action plan has not been implemented within one year after the date of the Controller's written notice under Subsection B(3), then the Controller shall petition Allegheny County Council to adjust payments to the entity to collect any amounts due based upon the findings contained in the audit report.
The Allegheny County Council may withhold funds
appropriated to authorities, boards or commissions as necessary to
ensure that audit reports are submitted in the prescribed fashion.
In addition to the annual financial audit of each
authority, board and commission, additional single audits may be performed
in accordance with the above-listed procedures on an as-needed basis
at any time. The final determination of the need for such an audit
shall be made by the Allegheny County Controller.
If the governing body of the authority, board
or commission provides a written statement of agreement with the Controller
as to the need for the single audit, such audit shall be paid for
entirely by funds from the operating budget of the authority.
If the authority, board or commission does not
provide a written statement of agreement with the Controller's determination
of need, such audit shall be paid for by the Office of the Controller.