CITY COUNCIL WORK SESSION

Wednesday, December 12, 2007 6:00 p.m.

Public Safety Building

3925 W Cedar Hills Drive, Cedar Hills, Utah

Present:           Mayor Mike McGee, Presiding

Council Members: Jim Perry, Charelle Bowman, Joel Wright. Gary Maxwell, Eric Richardson

                        Konrad Hildebrandt, City Manager

                        David Bunker, City Engineer

                        Kim Holindrake, City Recorder

                        Rachel Brown, Finance Director

                        Brad Kearl, Chief Building Official

                        Greg Robinson, Assistant to the City Manager-Planning (6:32 p.m.)

                        Courtney Hammond, City Meeting Transcriber

                        Others: Ken Kirk, Denton Alexander, Kaylynn Hilton, Cliff Chandler (6:47 p.m.)

1.         This Work Session of the City Council of the City of Cedar Hills, having been posted throughout the City and the press notified, was called to order at 6:13 p.m. by Mayor McGee.

2.         Audit Presentation (6:13 p.m.)

Denton Alexander and Kaylynn Hilton from Hawkins, Cloward, & Simister presented the audit. The financial statements were accurate and the City received an unqualified or clean opinion. There were two control deficiencies: (1) no golf course inventory was performed at year end, and (2) various transactions were recorded improperly in the general ledger. The auditors recommend that golf course personnel perform an inventory count periodically throughout the year and at year end. Also, the City should review the general ledger postings for proper recording as part or month-end closing. There were no instances of noncompliance. All prior year findings were corrected. There was one instance of one department’s expenditures exceeding the budget.

3.         This meeting was adjourned at 7:01 p.m. by Mayor McGee.

/s/ Kim E. Holindrake

Kim E. Holindrake, City Recorder