As required by applicable law or regulation,
or as a requirement for the receipt of funds, the following are presently
county agencies:
A.
The Allegheny County Prison Board.
B.
Air Pollution Control Advisory Committee.
C.
Air Pollution Hearing Board.
D.
Allegheny Regional Asset District.
E.
Allegheny County Board of Health.
F.
Children, Youth and Families Advisory Board.
G.
Three Rivers Workforce Investment Board.
H.
Community College of Allegheny County.
I.
Allegheny County Conservation District Board.
J.
Drug and Alcohol Planning Council.
K.
Local Emergency Planning Committee.
L.
Mental Health/Mental Retardation Advisory Board.
M.
Plumbing Advisory Board.
N.
Self Insurance Board.
O.
Senior Companion Program Advisory Council.
P.
Allegheny County Vacant Property Review Committee.
Q.
Area Agency on Aging/Adult Services Advisory Board.
R.
Private Industry Council.
S.
Community Services Advisory Council.
T.
Head Start Parents Advisory Council.
[Amended 10-4-2005 by Ord. No. 41-05]
Appointments to the County agencies listed in
§ 5-215.01 of this chapter shall be made in accordance with
the provisions set forth in applicable federal or state laws or regulations
governing each agency. If such laws or regulations do not address
an appointee's term, any appointment shall expire at the end of the
appointee's term. The operations of the County agencies listed in
§ 5-215.01 of this chapter shall be conducted in accordance
with requirements set forth in applicable federal or state laws or
regulations governing each agency. Appointments subject to the term
expiration provisions of this section may be extended by the Chief
Executive for a maximum of 90 days beyond the date on which the appointment
expires, should such extension be necessary for the orderly conduct
of agency business.
[1]
Editor's Note: For additional information
regarding County agencies, see Charter § 1.10-1003.
[Amended 10-4-2005 by Ord. No. 43-05]
A.
The following is a representative list of County-sponsored
or County-supported nonprofit corporations or voluntary unincorporated
associations:
(1)
Allegheny League of Municipalities.
(2)
Carnegie Library Board.
(3)
Emergency Medical Service Institute.
(4)
HDCAC 202 Corporations.
(5)
Human Service Center Corporation.
(6)
Kane Foundation.
(7)
Pittsburgh Allegheny County Thermal.
(8)
Regional Trail Corporation.
(9)
Southwestern PA Regional Development Council.
(10)
Local Government Academy.
B.
Appointments to the board of a nonprofit corporation
or voluntary association which the County may be entitled to make
shall be made by the Chief Executive with the consent of a majority
of the seated members of County Council. Such appointments shall expire
at the end of the appointee's term unless otherwise provided by law.
C.
Appointments subject to the term expiration provisions
of this section may be extended by the Chief Executive for a maximum
of 90 days beyond the date on which the appointment expires, should
such extension be necessary for the orderly conduct of the business
of the corporation or association.
[Added 10-10-2006 by Ord. No. 26-06]
A.
All County agencies delineated in § 5-215.01
above and all County and non-County nonprofit corporations and associations
delineated in § 5-215.03 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 agency or nonprofit entity.
(1)
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 agency or nonprofit entity for which
the auditor is being selected.
(2)
The independent auditor shall not have been
an employee or agent of the agency or nonprofit entity 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.
(3)
Final selection of the auditor shall be made
by the Allegheny County Controller. The selection of the Controller
need not be approved by the agency or nonprofit entity to be audited,
nor shall the approval of the Chief Executive, Allegheny County Council,
or other entity be required.
B.
Once selected, the independent auditor shall conduct
a financial audit of the agency or nonprofit entity, and shall be
given free and unfettered access to the financial records of the agency
or nonprofit entity. Such audit shall be paid for in its entirety
by funds from the operating budget of the agency or nonprofit entity.
(1)
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.
(2)
The audited financial statement required under Subsection B(1) shall, at a minimum, include:
(a)
Results of the tests of the accounting records and other procedures of the agency or nonprofit entity 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
(b)
A schedule of expenses that presents all operating
and capital expenses pertaining to the entity's activities; and
(3)
The Allegheny County Controller shall review the audited financial statement of each agency or nonprofit entity 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 agency or nonprofit entity of any material failure to meet the requirements of this subsection.
(a)
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.
(b)
The Controller shall approve, reject or alter the corrective action plan within 30 days of submission. After the agency or nonprofit entity 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.
(4)
The Allegheny County Controller shall promulgate
final-omitted regulations as necessary to implement this section.
(5)
The Allegheny County Council may withhold funds
appropriated to an agency or nonprofit entity as necessary to ensure
that audit reports are submitted in the prescribed fashion.
C.
In addition to the annual financial audit of each
agency or nonprofit entity, 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.
(1)
If the governing body of the agency or nonprofit
entity 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 entity.
(2)
If the agency or nonprofit entity 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.
