Those in attendance for the work session were as follows:
Mayor: Lois Salter
Council Members:
Walter Anderson, Bernie Cohen, Debbie Guthrie, and Tom Kitchens
City Clerk- Jackie Wall
City Auditor- David Dick, Simmons and Jamieson, P.C.
                
Salter opened the meeting at 9:30 am at 4040 South Berkeley Lake Road.

The auditor described why a government audit document is set out the way it is. Everything is prescribed by state law: the way the documents are set out, the procedures and guidelines. The final document is nothing like a commercial business audit. He worked through the document page by page and explained it to those present.

It was noted that the auditor does more than he is required to do by law because although he is protected by his level of materiality (the amount to which he is fiscally responsible to be correct), he goes further and adjusts the budget to make it balance correctly with the city's financial software.

The work session finished at 10:20 am.

Respectfully submitted by Jackie Wall (Correct as of August 21, 2006)