HomeMy WebLinkAboutD-2633-22 Audit Committee AmendmentSPONSOR: Councilor Worrell
This Ordinance was prepared by Jon Oberlander, Corporation Counsel, on 8-4-22 at 3:07p.m. No subsequent
revision to this Ordinance has been reviewed by Mr. Oberlander for legal sufficiency or otherwise .
ORDINANCE NO. _D-2633-22
AN ORDINANCE OF THE COMMON COUNCIL OF THE CITY OF CARMEL,
INDIANA, AMENDING CHAPTER 2, ARTICLE 2, SECTION 2-24 OF THE CARMEL
CITY CODE
Synopsis: Modifies the Carmel Audit Committee by changing the manner in which the
Committee’s officers are selected and amending the Committee’s powers and duties.
WHEREAS, it is vital to effective government that the government exercise its power
and perform its duties in compliance with law, policy and established procedures and apply good
judgment and sound management practices; and
WHEREAS, on January 9, 2017, the Carmel Common Council (“Council”) adopted
Ordinance D-2342-16 which created the Carmel Audit Committee (“Audit Committee”); and
WHEREAS, in order to improve the Committee’s effectiveness, the Common Council
finds that it is in the public interest to amend the Audit Committee’s enabling ordinance.
NOW, THEREFORE, the Common Council ordains and states as follows:
Section 1. The foregoing Recitals are fully incorporated herein by this reference.
Section 2. Chapter 2, Article 2, Section 2-24 of the Carmel City Code is hereby amended
to read as follows:
Ҥ2-24 Audit Committee.
(a) There is hereby established a City of Carmel Audit Committee ("Audit Committee").
(b) The Audit Committee shall be composed of the following five (5) members:
(1) The President of the Carmel Common Council, or a member of the Carmel Common
Council appointed by the President of the Carmel Common Council and serving at their
pleasure.
(2) A full time City employee appointed by the Mayor, who is not the Fiscal Officer of
the City, serving at the Mayor's pleasure.
(3) A resident of the City appointed by the Common Council who is a Certified Public
Accountant, is familiar with governmental accounting and is
Ordinance D-2633-22
Page One of Four
DocuSign Envelope ID: 9B29DFBB-C3C7-4477-BF68-6B1C963BCAA2
SPONSOR: Councilor Worrell
This Ordinance was prepared by Jon Oberlander, Corporation Counsel, on 8-4-22 at 3:07p.m. No subsequent
revision to this Ordinance has been reviewed by Mr. Oberlander for legal sufficiency or otherwise .
neither the Fiscal Officer of the City nor an employee of the City for a two (2) calendar
year term, to hold over until a successor is duly appointed.
(4) A resident of the City appointed by the Common Council who is an executive or
owner of a publicly-held company, a person experienced in municipal security
investment, or a university-level professor in accounting, finance, economics or law, or
has equivalent credentials, and who is not an employee of the City for an initial one (1)
calendar year term, to hold over until a successor is duly appointed. Subsequent
appointees shall be appointed to a two (2) calendar year term, to hold over until a
successor is duly appointed.
(5) A resident of the City appointed by the Mayor who is a Certified Public Accountant
or has a background in Finance and who is neither the Fiscal Officer of the City nor an
employee of the City for a two (2) calendar year term, to hold over until a successor is
duly appointed.
(c) No member of the Audit Committee may serve more than two (2) consecutive terms.
(d) At the first meeting in an even numbered year the Audit Committee shall elect a Chair, Vice
Chair and Secretary for two (2) year terms. Committee members are not eligible to hold the
same elected position for two consecutive terms.
(e) Any member of the Audit Committee, except for the Common Council President, may be
removed at any time, with or without cause, by the City official or by a two-thirds vote of the
City body that appointed the member, as applicable.
(f) The Audit Committee shall have the following powers and duties:
(1) The Audit Committee shall recommend independent auditors to examine the annual
GAAP financial statements of the City. The auditors shall be the Indiana State Board of
Accounts or a firm of CPA's licensed in the State of Indiana. All independent auditors
shall be retained by the Mayor's Office, acting through the Carmel Board of Public
Works and Safety;
(2) The Audit Committee shall receive comments and other reports presented by the
independent auditors of the GAAP financial statements during their fieldwork, if any
arise, and at the conclusion of their audit;
(3) The Audit Committee shall receive comments and reports from any auditors
performing other financial and compliance audits involving activities of the City during
their fieldwork, if any arise, and at the conclusion of their audit;
Ordinance D-2633-22
Page Two of Four
DocuSign Envelope ID: 9B29DFBB-C3C7-4477-BF68-6B1C963BCAA2
SPONSOR: Councilor Worrell
This Ordinance was prepared by Jon Oberlander, Corporation Counsel, on 8-4-22 at 3:07p.m. No subsequent
revision to this Ordinance has been reviewed by Mr. Oberlander for legal sufficiency or otherwise .
(4) The Audit Committee shall inquire of appropriate City officials as to corrective
actions taken with regard to any audit findings, audit report modifications, adverse audit
reports, or other matters of concern arising from financial and compliance audits
involving activities of the City, and, as the Audit Committee deems appropriate, issues
arising from comments by City employees, contractors, and citizens;
(5) Report annually to the Common Council on how it has discharged its duties and met
its responsibilities;
(6) The Audit Committee shall request annual reports from the City’s Information and
Communications Systems Department and the Ethics Board; and
(7) Take such other actions as are permitted by Indiana law in order to fulfill its duties
and responsibilities.
(g) A member of the Audit Committee may not be a City contractor, or an owner, officer, or
employee of a City contractor. An Audit Committee member may be a City bondholder.
Section 3. If any portion of this Ordinance is for any reason declared to be
unconstitutional or invalid, such decision shall not affect the validity of the remaining portions of
this Ordinance so long as enforcement of same can be given the same effect.
Section 4. This Ordinance shall be in full force and effect from and after its passage and
signing by the Mayor.
Ordinance D-2633-22
Page Three of Four
DocuSign Envelope ID: 9B29DFBB-C3C7-4477-BF68-6B1C963BCAA2
SPONSOR: Councilor Worrell
This Ordinance was prepared by Jon Oberlander, Corporation Counsel, on 8-4-22 at 3:07p.m. No subsequent
revision to this Ordinance has been reviewed by Mr. Oberlander for legal sufficiency or otherwise .
PASSED by the Common Council of the City of Carmel, Indiana, this ____ day of
________, 2022, by a vote of _____ ayes and _____ nays.
COMMON COUNCIL FOR THE CITY OF CARMEL
___________________________________
Kevin D. Rider, President Jeff Worrell, Vice-President
___________________________________ ____________________________________
Sue Finkam Laura Campbell
___________________________________ ____________________________________
H. Bruce Kimball Anthony Green
___________________________________ ___________________________________
Adam Aasen Tim Hannon
___________________________________
Miles Nelson
ATTEST:
__________________________________
Sue Wolfgang, Clerk
Presented by me to the Mayor of the City of Carmel, Indiana this ____ day of
_________________________ 2022, at _______ __.M.
____________________________________
Sue Wolfgang, Clerk
Approved by me, Mayor of the City of Carmel, Indiana, this _____ day of
________________________ 2022, at _______ __.M.
____________________________________
James Brainard, Mayor
ATTEST:
___________________________________
Sue Wolfgang, Clerk
Ordinance D-2633-22
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DocuSign Envelope ID: 9B29DFBB-C3C7-4477-BF68-6B1C963BCAA2
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