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File #: 19-443    Version: 1 Name:
Type: Study Session Item Status: Agenda Ready
File created: 11/24/2019 In control: Town Council
On agenda: 12/5/2019 Final action: 12/5/2019
Title: Discussion of the Results of the Town's FY2018-19 Financial Audit
Attachments: 1. 0001 Audit Work Session Presentation 2019, 2. 0002 Corrective Action Plan for 2019
TO: Mayor Bien-Willner and Town Council Members

FROM: Jill Keimach, Town Manager
Douglas Allen, CPA

DATE: December 5, 2019

DEPARTMENT: Finance

Staff Contact Douglas Allen, CFO, 480-348-3696
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AGENDA TITLE:
Title
Discussion of the Results of the Town's FY2018-19 Financial Audit
Body

SUMMARY STATEMENT:
The CAFR, associated financial documents, and presentations are expected to be available in electric format by Tuesday December 3rd and hard copies by December 31st.

This work session is to review the results on the FY2018-19 financial audit. This will include highlights from the Comprehensive Annual Financial Report (CAFR) primarily focusing on the Town's revenue, expenditures, budget compliance, year ending financial position, impacts on the Town's financial forecasts, and the status of the PSPRS unfunded liability and the expenditure limitation.

Staff will discuss the two "audit findings", the Town's internal control environment and the changes, improvements and action plans in motion this current year FY2019-20.

The accounting firm of CliftonLarsonAllen LLP conducted the annual financial audit and concluded the Town's financial statements present fairly in all material respects, the financial positions of the governmental activities, each major fund, and the aggregate remaining fund information for the Town of Paradise Valley.

The Town received a clean audit opinion and the Comprehensive Annual Financial Report (CAFR), Annual Expenditure Limitation Report (AELR) and the Highway User Revenue Fund (HURF) Compliance Letter.

The Town has had the same auditing firm since 2011 but changed the lead and senior auditors this year. Dennis Osuch was the lead partner on the Town's 2019 and will present the results of the Financial audit and review the two findings contained in the "Auditors Communication on Internal Controls", at the Council Regular Session business meeting December 5th.

CliftonLarsonAllen LLP has the Town's audit firm since ...

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