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3.05.070 Contract Auditors, Consultants, and Experts.

(Amended by Ordinance No. 188842, effective March 30, 2018.)  Within budget limitations, the Audit Services Division may obtain the services of certified public accountants, qualified management consultants, or other professional experts necessary to perform audit services.  An audit that is performed by contract must be conducted by persons who have no financial interests in the affairs of the governmental unit or its officers.  The Auditor’s Audit Services Division will coordinate and monitor auditing performed by public accounting or other organizations employed under contract by the City of Portland to assist with audit related activities.

In choosing the outside independent auditors to conduct the City’s annual financial statement audit, the Auditor will convene a committee of at least three City bureau managers, including the Auditor or the Auditor’s representative to prepare a request for proposal and to screen applicants.  The Auditor’s selection of a certified public accounting firm for the annual financial audit must be approved by Council.  Normally, this contract will be for a three to five year period.

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