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City Council Regular Meeting - OS/23/05 Minutes - Page 19 inadvertent omISSIOn of a portion of their compliance findings; and provided the additional information as a Bench Handout. Mr. Viere reviewed the firm's compliance findings as they tested various internal accounting procedures and identification of minor non-compliance items, including: Prompt payment to Subcontractors; Publication of Request for Bids; City Administrative Penalties; Obtaining Declarations from EFT Vendors; and Employee Recognition Events. Mr. Viere reviewed each of the areas and their findings, those common place and those needing review for future compliance. Discussion included residual compliance applications from 2003 impacting 2004 findings; costs for additional internal control reviews by the firm related to internal accounting procedures outside of normal audit processes; satisfaction by the Auditor that in testing random vendor accounts, that they were being properly coded and were in line with City policies; individual employees required to sign a declaration before using a City Purchasing Card that they are solely responsible for purchases made on that card; procedures for the City Council to meet their obligation for control of accounting procedures, policies and practices; and a future in-depth evaluation of procedures. Further discussion included Mr. Viere's summary of the external audit procedure in random and statistical testing and determination of material accuracy; and percentage of error calculations; and definition of employee recognition events in lieu of the State Auditor's position and public purpose doctrines addressed by Statute or Charter. Mr. Viere reviewed further recommendations in their management letter related to improving compensation adjustment paper documentation between the Human Resources and Payroll departments and individual personnel records; and adequate documentation and review