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Independent City Auditor Authority
- City Code of Ordinances References to an Independent City Auditor
The City Charter, Section 6.12 titled Independent City Auditor:
- There shall be an Independent City Auditor nominated and appointed by the Board of Aldermen based upon merit and after due consideration of qualifications for office.
- The Independent City Auditor shall report to the Board of Mayor and Aldermen or to such committee as the Board of Mayor and Aldermen may designate.
- It shall be the duty of the Independent City Auditor to assure that an independent audit shall be made of all books and accounts of the City at least once every year. The audit shall be performed in accordance with auditing standards promulgated by the Comptroller General of the United States and by certified public accountants or a firm of such accountants experienced in municipal accounting who have no personal interest, direct or indirect in the fiscal affairs of City government. The Independent City Auditor shall, through a competitive bidding process, provide for the selection of the Independent City Auditors in accordance with the City's procurement code. The results of such audit shall be made public and reported to the Board of Mayor and Aldermen.
- It shall be the duty of the Independent City Auditor to:
- Conduct post audits of the accounts and records of any city department.
- Conduct such program results audits of a department as the Board of Mayor and Aldermen or any committee designated by the Board of Mayor and Aldermen may direct.
- The Office of the Independent City Auditor consists solely of the Independent City Auditor.
- In addition to City standards of conduct, the Office of the Independent City Auditor must abide by the Code of Ethics adopted by the Institute of Internal Auditors, Inc.