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An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, to amend the Code of the County of Allegheny, Division 1, entitled Administrative Code, to amend existing Articles and add a new Article requiring that all County authorities, agencies, boards and commissions cooperate with the County Controller in engaging an independent auditor for the purpose of conducting the annual financial audit of the authority, agency, board or commission, and requiring that the County Controller oversee such annual financial audits.
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WHEREAS, the County and Commonwealth have repeatedly expressed a desire for complete transparency in the finances of the various quasi-governmental entities created under the provisions of state and local law; and
WHEREAS, these quasi-governmental entities, which have been incorporated variously as authorities, boards, commissions, and agencies share the characteristic of having appointed governing bodies which do not have any direct accountability to the voters of the County or Commonwealth; and
WHEREAS, the state laws under which these entities are created, such as the Municipality Authorities Act, often provide that an authority, board, commission or agency must file an annual report of its fiscal affairs and have its books, accounts, and records audited annually by a certified public accountant, the procedure employed and extent of the review are not always uniform between the various entities; and
WHEREAS, although not completely uniform in application to all of the authorities, boards, commissions and agencies, the various provisions of state law under which they are created do evince a clear mandate that these entities should and must examine their finances and make those examinations available to the elected government(s) and public which they serve; and
WHEREAS, implementing a new standard requiring a uniform review by the County Controller or an agent thereof is fully consistent with th...
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