MEETINGS Review the governing meeting minutes for the period applicable ALL to the engagement through the report date of the engagement. For all financial transactions discussed in the minutes exceeding 5% of total revenues, and a selection of the lesser of 10% or 3 lesssignificant financial transactions discussed, trace the transactions to the entity’s accounting records and determine whether the transactions were recorded and reported in accordance with the entity’s policies and procedures, GAAP, and State and/or Federal policies, as applicable. COMPLIANCE MEETINGS Select and obtain the agenda and meeting minutes for two public meetings held during the engagement year and perform the following: UCA ALL Determine that the entity gave proper notice of the meeting at 24 hours before each meeting by posting the notice on the Utah Public Notice Website. UCA ALL Determine that the agenda was reasonably specific to enable lay persons to understand the topics to be discussed. Determine if the public body took any final actions on a topic in UCA ALL the meeting that was not listed under an agenda item. UCA M & LEA Determine whether the minutes were posted to the Utah Public Notice Website within three days of the meeting minutes being approved. (Exception: Charter schools are required only to make the meeting minutes available to the public within three days of being approved.). If a portion of the meeting was closed to the public, determine that UCA ALL 1) before the meeting was closed, the reason for holding the closed meeting was documented in the meeting minutes and a roll call vote was taken, 2) the reason for closing the meeting was permitted under statute, and 3) an audio recording of the closed meeting was made (see exception below). Meetings may be closed for only the following: Discussion of the character, competence or health of an individual. Strategy sessions for: Collective bargaining Pending or imminent litigation Purchase, exchange, or lease of real property including water rights and shares Sale of real property including water rights or shares
ALL MEETINGS Review the governing meeting minutes for the period applicable to the engagement through the report date of the engagement. For all financial transactions discussed in the minutes exceeding 5% of total revenues, and a selection of the lesser of 10% or 3 lesssignificant financial transactions discussed, trace the transactions to the entity’s accounting records and determine whether the transactions were recorded and reported in accordance with the entity’s policies and procedures, GAAP, and State and/or Federal policies, as applicable. COMPLIANCE MEETINGS Select and obtain the agenda and meeting minutes for two public meetings held during the engagement year and perform the following: UCA ALL Determine that the entity gave proper notice of the meeting at 24 hours before each meeting by posting the notice on the Utah Public Notice Website. UCA ALL Determine that the agenda was reasonably specific to enable lay persons to understand the topics to be discussed. UCA ALL Determine if the public body took any final actions on a topic in the meeting that was not listed under an agenda item. UCA M & LEA Determine whether the minutes were posted to the Utah Public Notice Website within three days of the meeting minutes being approved. (Exception: Charter schools are required only to make the meeting minutes available to the public within three days of being approved.). UCA ALL If a portion of the meeting was closed to the public, determine that 1) before the meeting was closed, the reason for holding the closed meeting was documented in the meeting minutes and a roll call vote was taken, 2) the reason for closing the meeting was permitted under statute, and 3) an audio recording of the closed meeting was made (see exception below). Meetings may be closed for only the following: Discussion of the character, competence or health of an individual. Strategy sessions for: Collective bargaining Pending or imminent litigation Purchase, exchange, or lease of real property including water rights and shares Sale of real property including water rights or shares
2016-Guide-for-AUP-for-Local-Govs.docx