Section 2-508 Audits.

City Charter Section

(a)  The Auditor shall conduct financial and performance audits of City government in accordance with generally accepted governmental auditing standards, and shall appoint, coordinate and monitor the annual audit of the City's financial statements by an independent licensed public accountant.

(b)  The Auditor shall appoint and may remove the Audits Director.

(c)  City departments, bureaus and administrative agencies shall respond to audit recommendations made by the Auditor, through the Commissioner In Charge, to the Auditor, in writing within the time specified by the Auditor.  All audit reports and responses shall be made available to the public.  The Auditor shall retain workpaper files concerning all audit reports issued for at least six years.

(d)  The Auditor shall make the final determination of acceptability and legitimacy of claims for payment made against the City.

(e)  The Auditor may require at any time that any or all demands upon the City for payment of money out of the treasury be presented to the Auditor before it can be paid in order to determine whether the money is legally due and payable, and the fund from which it should be paid.  Any ordinance or resolution of the City Council providing for the payment of any demand out of the treasury, whether from public funds or private funds shall be construed as allowing the auditing of the demand by the Auditor, either before payment or as part of the financial audit.  The Auditor shall keep an official record of all demands audited by the Auditor showing the number, date, amount, name of the payee, the appropriation if any against which it was drawn and the fund from which it was paid.

(f)  Subject to collective bargaining obligations to the City’s recognized bargaining units, the Auditor shall have timely access to all employees, information and records required to conduct an audit or otherwise perform audit duties, including confidential and legally privileged information and records so long as privilege is not waived as to third parties. The Auditor shall maintain the confidentiality of all confidential and legally privileged information and records except as required by state law or authorized by the City Council.

[Ch. 1903, sec. 273; am. May 3, 1913, sec. 99; rev. 1914, sec. 66; 1928 pub., sec. 66; 1942 recod., sec. 2‑405; rev. Nov. 6, 1962; am. May 20, 1986; am. May 18, 1994; amended and recodified Section 2-505 May 16, 2017, effective June 14, 2017.]

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