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File #: 14-0063    Version: 1
Type: Gen. Bus. - Staff Report Status: Agenda Ready
In control: City Council Regular Meeting
On agenda: 2/4/2014 Final action: 2/4/2014
Title: Results of Fiscal Year 2012-2013 Financial Audit (Finance Director Moe). RECEIVE; REPORT
Attachments: 1. FY 2012-2013 General and Enterprise Fund Summary, 2. FY 2012-2013 Comprehensive Annual Financial Report, 3. Report on Internal Control (Management Letter), 4. Audit Committee Letter
TO:
Honorable Mayor and Members of the City Council

THROUGH:
John Jalili, Interim City Manager

FROM:
Bruce Moe, Finance Director
Henry Mitzner, Controller

SUBJECT:Title
Results of Fiscal Year 2012-2013 Financial Audit (Finance Director Moe).
RECEIVE; REPORT
Line
________________________________________________________________
Recommended Action
RECOMMENDATION:
Staff recommends that the City Council receive and file this report.
Body
FISCAL IMPLICATIONS:
There is no fiscal implication associated with the recommended action. The results of fiscal year 2012-2013 are summarized below, and are included in the attached "Comprehensive Annual Financial Report" (CAFR).

DISCUSSION:
Attached to this report is the City's CAFR for the year ended June 30, 2013. This independent audit report is prepared by the City's auditor, Lance, Soll and Lunghard, the certified public accountancy firm selected by the Council. Staff would like to take this opportunity to acknowledge the auditor's professionalism and diligence in the completion of the audit.

We are pleased to report that once again, the City has received an unqualified audit opinion, meaning that the auditor believes that the City's financial statements are fairly presented in all material respects in conformity with Generally Accepted Accounting Principles (GAAP).

The attached report contains detailed information about the City's financial results for FY 2012-2013. The document, which is in industry-standard format, is organized as follows:

Introductory Section
The Introductory Section includes the City's transmittal letter providing an executive summary of the financial and economic events characterizing FY 2012-2013. A review of the transmittal letter will help the reader understand the City's organizational structure and provides performance highlights of the City's most significant funds and operations.

Financial Section
The Financial Section presents the independent aud...

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