Heath council creates Finance and Audit Advisory Board, changes structure to seven citizen members

The Heath City Council on July 8 adopted a resolution establishing a Finance and Audit Advisory Board intended to increase transparency, review financial reports and audits, advise on budget and fiscal policy, and support long‑term financial planning. Council amended the draft resolution to change the board composition to seven citizen members and to allow the board to select its own chair and vice chair; the amended resolution passed unanimously.

Staff presentation and purpose: Mr. Harrison, staff, told council the advisory board would enhance financial oversight by evaluating monthly, quarterly and annual reports, reviewing external audit findings and internal control improvements, advising on budget and fiscal policy (including fund balance, investment and debt policies), and supporting capital and debt planning. “This is a good one. We can tap into the skills of residents with a background in finance and accounting,” Mr. Harrison said, describing the board’s intent to increase public trust and community engagement.

Board structure and amendments: the resolution originally proposed a seven‑member body consisting of six citizen members and one city council member; council amended the resolution to require seven citizen members and to permit the board to elect its own chair and vice chair — changes the council said align the board with other advisory bodies and emphasize independent citizen oversight. Staff said members must reside in Heath and have financial experience; the mayor appoints members and the council confirms appointments. Staff also noted the board will follow the Texas Open Meetings Act and meet at least quarterly, with staff providing agendas and materials.

Why it matters: council members said the board will provide specialized financial expertise as the city prepares its budget and long‑range financial plans, and will help explain complex financial data to residents. Council members emphasized the timing: “This budget cycle is critical,” said Jay Ayers, finance staff, explaining the need for long‑range modeling and more frequent reporting.

Action taken: Council approved Resolution No. 250708b with two amendments — changing the body to seven citizen members and making chair/vice chair self‑appointing — by unanimous vote.

Next steps: the mayor and city manager are authorized to take necessary steps to initiate board formation; staff will begin appointment interviews and bring candidates forward for council confirmation.