City Code Section
(Amended by Ordinance 188842, effective March 30, 2018.)
- A. Each audit will result in a written report.
- B. Reports are to be issued promptly so as to make information available for timely use by Council, management and other interested parties.
- C. The Auditor will submit each audit report to the Council and will retain a copy as a permanent record.
- D. If appropriate, the audit report shall contain the professional opinion of the Auditor or the contract auditor concerning the financial statements issued by the auditee or if the audit is a performance audit, the report will contain the professional conclusions of the audit regarding the management activities audited.
- E. Audit reports issued by the Auditor shall contain:
- 1. A statement of audit objectives and a description of the audit scope and methodology;
- 2. A statement that the audit was performed in accordance with generally accepted government auditing standards;
- 3. A description of all significant instances of non‑compliance and abuse and all instances of illegal acts found during or in connection with the audit;
- 4. A full discussion of audit findings and conclusions, including the cause of problem areas and recommendations for necessary or desirable action;
- 5. A statement of all significant management controls that were assessed and any significant weaknesses found;
- 6. Pertinent views of responsible officials concerning audit findings, conclusions and recommendations;
- 7. A listing of any significant issues needing further study and consideration;
- 8. A description of noteworthy accomplishments of the auditee.