121071 RESOLUTION NO. 12,107
2 A RESOLUTION TO REQUIRE THE 2005 AUDIT TO BE PERFORMED
3 IN ACCORDANCE WITH THE GUIDELINES AND FORMAT
4 PRESCRIBED BY THE GOVERNMENTAL ACCOUNTING STANDARDS
5 BOARD, THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC
6 ACCOUNTANTS, AND THE UNITED STATES GOVERNMENT
7 ACCOUNTABILITY OFFICE; AND FOR OTHER PURPOSES.
s WHEREAS, Act 499 passed by the 2005 Legislature sets minimum standards for
9 annual audits, and
to
11 and
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WHEREAS, the City desires to maintain the highest standards of financial reporting,
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:
16 SECTION 1: The 2005 audit shall be performed in accordance with the guidelines
17 and format prescribed by the Governmental Accounting Standards Board, the American
18 Institute of Certified Public Accountants, and the United States Government Accountability
19 Office.
20 ADOPTED: October 18, 2005
21 ATTEST:
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24 Na cy Wood, City Clerk
25 APPROVED AS TO LEGAL FORM:
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28 Thomas M. Carpenter, Cit ttorney
APPROVED:
t 6 aW:A4
Ji ailey, Mayor