HomeMy WebLinkAboutMN-IURAAC-2017-06-21Approved: 9/7/18
108 E. Green St.
Ithaca, NY 14850
(607) 274-6565
MEETING MINUTES
ITHACA URBAN RENEWAL AGENCY
Audit Committee
10:00 A.M., Wednesday, June 21, 2017
Common Council Chambers, City Hall
Members: Mayor Svante Myrick; Karl Graham, Vice Chair; Tracy Farrell; Chris Proulx; Graham Kerslick
(Common Council Liaison)
Excused: Eric Rosario
Staff: Nels Bohn; Anisa Mendizabal; Charles Pyott
Guests: None
I. Call to Order
Vice‐Chair Graham called the meeting to order at 10:15 A.M.
II. Review of Audit Committee Membership & Charge
Membership:
Each member of the IURA Board is appointed to the Audit Committee, with Chair Eric Rosario and Vice‐
Chair Karl Graham.
Responsibilities:
1. Oversee preparation of an annual audit of the Agency prepared by an independent accounting firm;
2. Review the results of external audits and develop recommendations to the Agency to address any
issues or concerns raised by the external auditor;
3. Review and approve internal controls to safeguard its assets; and
4. Investigate problems in financial reporting, internal control or compliance as they arise.
III. Additions/Deletions to/from Agenda
None.
IV. Public Comment (3 minutes per person)
None.
V. Review of Draft Meeting Minutes: May 26, 2016
Farrell moved, seconded by Proulx, to approve the May 26, 2016 meeting minutes, with no modifications.
Carried Unanimously 3‐0
(Myrick arrived 10:08 a.m.)
VI. New Business
A. Election of Audit Committee Chairperson & Vice‐Chairperson
Moved by Proulx, seconded by Farrell:
2017 Appointment of IURA Audit Committee Chairperson
WHEREAS, the IURA By‐laws provide that the committee membership shall elect its own committee
Vice‐Chairperson and nominate a member to serve as Chairperson, and
WHEREAS, officers of each committee serve a one‐year term, but continue to hold office until their
successor is selected or appointed, and
WHEREAS, the current committee officers are:
Chairperson: Eric Rosario
Vice‐Chairperson: Karl Graham, and
WHEREAS, at their June 21, 2017 meeting, the IURA Audit Committee elected Karl Graham as Vice‐
Chairperson and nominated Eric Rosario as Chairperson for consideration by the Agency; now,
therefore be it
RESOLVED, that the IURA hereby appoints Eric Rosario as Chairperson of the IURA Audit Committee.
Carried Unanimously 4‐0
B. Approval of Audited 2016 IURA Financial Statements
Bohn explained that the FY2016 IURA Financial Audit is a clean audit, with no findings, issues, or
recommendations raised. The audit shows the IURA with a $2M fund balance, which includes all HODAG
and other loan fund balances, like revolving loan funds. The IURA has increased its loans receivable
compared to last year, but it has also issued more grant funding, which slightly reduced its assets.
Graham noted the audit includes the following observations, suggesting the IURA may want to increase its
loans in the future to make up for loss of Federal income:
“The Agency derives a significant amount of annual revenues from federal funding, including the HUD
Entitlement Grant program which awards formula funding to the City of Ithaca. The President’s
proposed FY 2018 federal budget is reputed to seek a significant reduction in discretionary domestic
spending, which may negatively impact resources available to the Agency. Offsetting a potential
reduction in federal funds is the opportunity to generate increased revenues from the future sale and
redevelopment of Agency‐owned real property for urban renewal projects located at Inlet Island and
Cherry Street. If such sales at fair market value are structured as loans, they may generate a significant
stream of future revenues for the Agency.”
Moved by Myrick, seconded by Proulx:
Approve Audited 2016 IURA Financial Report
WHEREAS, the Ithaca Urban Renewal Agency (IURA) derives the majority of its finances from grants
awarded to the City of Ithaca, and
WHEREAS, for financial reporting purposes the IURA is a blended component unit of the City of Ithaca
whose financial activity is reported in the Special Grant Fund, a governmental fund of the City of Ithaca
financial statements, and
WHEREAS, the IURA contracts separate from the City to have its finances audited within 90 days of the end
of its fiscal year to comply with the Public Authorities Accountability Act, and
WHEREAS, the IURA received an audited 2016 IURA financial report prepared by Insero & Company, LLP on
March 9, 2017, and
WHEREAS, at their April meeting the IURA Governance Committee reviewed the financial report and
attached correspondence, and
WHEREAS, at their June meeting, the IURA Audit Committee reviewed the financial report and attached
correspondence and recommends the following; now, therefore, be it
RESOLVED, that the Financial Report of the Ithaca Urban Renewal Agency for the period January 1, 2016,
through December 31, 2016, prepared by the accounting firm of Insero & Company, LLP, be approved.
Carried Unanimously 4‐0
C. 2016 IURA Reporting to NYS Authorities Budget Office
Bohn reported the Governance Committee (GC) already reviewed all the IURA reporting to the NYS
Authorities Budget Office. No formal action needs to be taken. The Governance Committee also examined
the IURA’s FY2016 budget, which actually came in at $37,810 under budget (although most of that was
due to staffing vacancies).
VII. Adjournment
The meeting was adjourned by consensus at 10:22 A.M.
— END —
Minutes prepared by C. Pyott, edited by N. Bohn.