Meeting Minutes

Auditors review the minutes of the governing body of a public entity when performing financial and compliance audits. Minutes are important because they help the public entity respond to questions and concerns about actions it has taken. For example, questions about whether a particular payment was authorized should be resolved if the minutes include a listing of all bills allowed or approved by the governing body for payment.

We recommend that the minutes be signed by the clerk. Once approved by the governing body, usually at the next meeting, the minutes should also be signed and dated by a designated member of the governing body to indicate that they are the official meeting minutes.

For assistance in determining what should be included in meeting minutes, please review the OSA's Statement of Position on Meeting Minutes here.

Date this Avoiding Pitfall was most recently published: 03/18/2022