Resolution 14-90 TIGARD WATER DISTRICT
BOARD OF COMMISSIONERS
RESOLUTION NO. 14-90
RE:
Coopers & Lybrand recommendations contained in Audit Report
ending June 30 , 1990
On motion made by Commissioner Denis Borman , and seconded by Commissioner
it>Ta l t_or s trona and passed by affirmative action of the Board of the Commissioners,
on the 11 day of December , 1990, Tigard Water District adopts the following
resolution:
Whereas, Coopers & Lybrand, Tigard Water District's auditors, have made
recommendations to the District for certain administrative actions which have been considered
by the Board, and the Board has determined that those recommendations should be implemented.
It is hereby resolved that the administrator be authorized and directed to develop
procedures and methods to :
(a) Implement procedures to provide a better system of accounting for tracking of time
and material expended on each project and program undertaken by the District; and
(b) Implement a system of cross-training of employees with accounting
responsibilities.
(c) Report back to the Board on the procedures and methods to be implemented, with
recommendations as to any Board action required to implement systems at the Board's regular
meeting for March 199 1 .
lan___KY.is_tad__ z` "
Chairman of the Bo d
Attested to this 11 tllay of December, 1990, by:
n Miller, Administrator and
Recording Secretary of the Board
of Commissioners, Tigard Water District
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