12354RESOLUTION NO. 12,354
A RESOLUTION TO REQUIRE THE 2006 AUDIT TO BE PERFORMED IN
ACCORDANCE WITH THE GUIDELINES AND FORMAT PRESECRIBED
BY THE GOVERNMENTAL ACCOUNTING STANDARDS BOARD, THE
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, AND
THE UNITED STATES GOVERNMENT ACCOUNTABILITY OFFICE.
WHEREAS, Act 499 passed by the 2005 Legislature sets minimum standards for annual
audits, and
WHEREAS, the City desires to maintain the highest standards of financial reporting, and
WHEREAS, Act 499 requires the Board to adopt an annual resolution authorizing an audit
under the highest standards.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF
THE CITY OF LITTLE ROCK, ARKANSAS:
SECTION 1: The 2006 audit shall be performed in accordance with the guidelines and
format prescribed by the Governmental Accounting Standards Board, the American Institute of
Certified Public Accountants, and the United States Government Accountability Office.
ADOPTED:
ATTEST:
NANCY WO/111), t ITY CLERK
APPROVED AS TO FORM:
THOMAS M. CARPENT
CITY ATTORNEY