2003-01 En Ranch Golf Auditor
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RESOLUTION NO. 2003-01
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE SAN DlEGUlTO
WATER DISTRICT AMENDING THE ENCINITAS RANCH AUTHORITY JOINT
EXERCISE OF POWERS AGREEMENT TO DESIGNATE THE CITY FINANCE
MANAGER/INVESTMENT OFFICER AS THE ENCINIT AS RANCH GOLF
AUTHORITY'S AUDITOR
WHEREAS, the Encinitas Ranch Golf Authority's Joint Exercise of Powers Agreement
currently designates the City's Financial Services Manager as the auditor ofthe Authority
and;
WHEREAS, on December 4, 2002 the Encinitas City Council approved a reorganization
plan which created a City Department of Finance and as a result the position of Financial
Services Manager was eliminated:
NOW, THERFORE, BE IT RESOLVED that Article II, Section 2.04 ofthe Joint
Exercise of Powers Agreement of the Encinitas Ranch Golf Authority is hereby amended as
follows:
Section 2.04. Treasurer and Auditor. Pursuant to Section 6505.1 ofthe Joint
Powers Law, the Treasurer of the City is hereby designated as Treasurer of the
Authority and the FifianeiaJ Serviees Manager Finance Manager/Investment
Officer of the City is hereby designated as Auditor of the Authority. The
Treasurer shall be the depository, shall have custody of all the money of the
Authority from whatever source and shall have the duties and obligations set
forth in Section 6505.5 of the Joint Powers Law. The Auditor shall draw
warrants to pay demands against the Authority when the demands have been
approved by the Board, consistent with procedures established by the City, and
shall assure that there shall be strict accountability of all funds and reporting of
all receipts and disbursements of the Authority.
PASSED AND ADOPTED by the Board of Directors of the San Dieguito Water District,
State of California, on the 22nd day of January, 2003.
AYES: Bond, Guerin, Houlihan, Stocks.
NAYES: None.
ABSTAIN: None.
ABSENT: Dalager
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ATTEST
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SAN DIEGUITO WATER DISTRICT
BOARD OF DIRECTORS
AGENDA REPORT
Meeting Date: January 22, 2003
TO:
Honorable Chair and Members of the Board
FROM:
Kerry L. Miller, District Manager "
Paul D. Bussey, Interim Director OfFinancef
VIA:
SUBJECT:
Appointment ofEncinitas Ranch Golf Authority Auditor
BACKGROUND:
The City of Encinitas and the San Dieguito Water District formed the Encinitas Ranch Golf
Authority and both agencies approved the Joint Exercise of Powers Agreement (JP A) on April
19,1995. Any amendment to the JPA will require approval of both participating Agencies. As
provided for by State Government Code Section 6505.5, the JPA designates the City Treasurer as
ERGA's Treasurer. Government Code Section 6505.5 also provides that the person performing
the functions of auditor shall be from the same agency as the treasurer. At this time the JP A
language provides that the City's Financial Services Manager is ERGA's Auditor. With the
recent reorganization of the Finance Division into a Finance Department, the position of
Financial Services Manager has been eliminated and replaced with a Director of Finance .
ANALYSIS:
Since the position of Financial Services Director has been eliminated there is a need to designate
another position as ERGA's Auditor. Under the City Municipal Code the Director of Finance is
also City Treasurer and as a consequence, ERGA's Treasurer. Therefore, a position other than
the Director of Finance should be designated as auditor. Preferably, this position should be one
that is familiar with auditing, the drawing of warrants, and paying vendors. Although some of
these functions are split within the Finance Department, the position that comes closest to filling
these requirements is the City's Finance Manager/Investment Officer.
FISCAL AND STAFF IMPACTS:
None
RECOMMENDATION:
Adopt Resolution 2003-01 amending the Encinitas Ranch Golf Authority Joint Exercise of Powers
Agreement designating the City's Finance Managerllnvestment Officer as ERGA's auditor.