132441 RESOLUTION NO. 13,244
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4 A RESOLUTION TO REQUIRE THE 2010 AUDIT TO BE PERFORMED IN
5 ACCORDANCE WITH THE GUIDELINES AND FORMAT PRESECRIBED BY
6 THE GOVERNMENTAL ACCOUNTING STANDARDS BOARD, THE
7 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, AND THE
8 UNITED STATES GOVERNMENT ACCOUNTABILITY OFFICE; AND FOR
9 OTHER PURPOSES.
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11 WHEREAS, Ark. Code Ann. § 14 -58 -101 (Michie 2009) sets minimum standards for annual
12 audits, and further provides that municipalities may, by annual resolution, exceed the minimum standards;
13 and
14 WHEREAS, the City desires to maintain the highest standards of financial reporting, and to pass
15 such a resolution.
16 NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE
17 CITY OF LITTLE ROCK, ARKANSAS:
18 SECTION 1: The 2010 Audit shall be performed in accordance with the guidelines and format
19 prescribed by the Governmental Accounting Standards Board, the American Institute of Certified Public
20 Accountants, and the United States Government Accountability Office; as authorized by Ark. Code Ann.
21 § 14 -58 -101 (Michie 2009).
22 ADOPTED: December 7, 2010
23 ATTEST:
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26 usan La ley, ity Clerk Mark Stodola, Mayor
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28 APPROV4 AS TO LEGAL FORM:
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31 Gt,EYi -t-�i
32 Thomas M. Carpente , City A orney
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