HomeMy WebLinkAboutMN-IURAAC-2019-07-25Adopted: 4/22/21
108 E. Green St.
Ithaca, NY 14850
(607) 274-6565
MEETING MINUTES
ITHACA URBAN RENEWAL AGENCY
Audit Committee
8:30 A.M., Thursday, July 25, 2019
Common Council Chambers, City Hall
Members: Eric Rosario, Chair; Karl Graham, Vice‐Chair; Svante Myrick; Chris Proulx; Tracy Farrell; Laura
Lewis (Common Council Liaison)
Excused: None
Staff: Nels Bohn; Anisa Mendizabal; Charles Pyott
Guests: None
I. Call to Order
Chair Rosario called the meeting to order at 8:36 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 Comments (3 min. max. per person)
None.
V. Review of Draft Meeting Minutes: September 7, 2018
Myrick moved, seconded by Farrell, to approve the September 7, 2018 meeting minutes, with no
modifications.
Carried Unanimously: 5‐0.
VI. New Business
A. Election of Committee Vice‐Chairperson & Nomination of Chairperson
Moved by Farrell, seconded by Myrick:
2019 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 its July 25, 2019 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: 5‐0.
B. Approval of Audited 2018 IURA Financial Report
Bohn explained the FY2018 Financial Audit Report raised no issues, findings, recommendations, or
concerns of any kind. Since the IURA is considered a component of the City, the IURA’s audit only
represents a small proportion of the overall City‐wide audit. The positive report also included a
programmatic audit of IURA’s CDBG projects.
Moved by Myrick, seconded by Proulx:
Approve Audited 2018 IURA Financial Report
WHEREAS, the Ithaca Urban Renewal Agency (IURA) derives the majority of its finances from grants
awarded to the City of Ithaca that are administered by the IURA, 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 2018 IURA financial report on March 20, 2018, and
WHEREAS, at its July 2019 meeting, the IURA Governance Committee reviewed the financial report and
attached correspondence, and
WHEREAS, at its July 2019 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, 2018
through December 31, 2018, prepared by the accounting firm of Insero & Company, LLP, be approved.
Carried Unanimously: 5‐0
C. Review Internal Controls
Bohn reviewed the following 2018 internal controls, noting it spreads out responsibilities and fiscal actions
and auditors review it annually and found it to be acceptable:
D. Review HUD 2017 Annual Community Assessment Report
Bohn reported the IURA received HUD’s 2017 Annual Community Assessment (ACA) report for the City. It
contains the following positive findings:
“CPD Programs
The City submitted their 2017 Consolidated Annual Performance and Evaluation Report (CAPER) which
summarized their performance. The report was determined by HUD to be complete and satisfactory.
The report revealed that activities were implemented during the program year consistent with the goals
and objectives set forth in the City's 2017 Action Plan.
Fair Housing and Equal Opportunity:
Our review did not reveal any significant issues related to compliance.
Areas for Improvements and Recommendations
There are no areas for improvement or recommendations noted at this time
1. The City has carried out its programs substantially as described in its Consolidated Plan submission.
2. The Consolidated Plan submission as implemented complies with the requirements of the Housing
and Community Development Act of 1974, and other applicable laws and regulations.
3. The City has the continuing capacity to carry out the approved programs in a timely manner.
Based on the above summary, the City’s performance is satisfactory.”
VII. Adjournment
The meeting was adjourned by consensus at 8:46 A.M.
— END —
Minutes prepared by C. Pyott, edited by N. Bohn.