§ 5.2.1. General powers and duties of Auditor.

(A)

Internal Auditing. The Auditor shall conduct financial and performance audits of the City and County and its departments and agencies in accordance with generally accepted governmental auditing standards promulgated by the United States Comptroller General. The Auditor shall conduct audits of individual financial transactions, contracts and franchises of the City and County; and shall generally audit the financial and accounting systems and procedures administered by the Manager of Finance and other departments and agencies of the City and County, including records systems, revenue identification and accounting, and payment practices, for compliance with generally accepted accounting principles, best financial management practices, and any applicable laws and regulations governing the financial practices of the City and County. The results of any audit shall be reported by the Auditor to the Audit Committee as provided in Section 5.2.2.

(B)

Annual Work Plan; special audits. On or before the third Monday of October of each year, the Auditor shall submit to the Mayor and City Council, for information only, an audit work plan for the ensuing fiscal year. The work plan shall identify the particular departments, agencies, programs, contracts, franchises or other matters that the Auditor has scheduled for auditing in the ensuing fiscal year. Special audits or emergency audits may be requested by the Mayor or the City Council or proposed by the Auditor at any time; provided, however that the ultimate decision to perform any audit shall be at the sole discretion of the Auditor.

(C)

Access to records. The Auditor shall have access at all times to all of the books, accounts, reports, vouchers, or other records or information maintained by the Manager of Finance or by any other department or agency of the City and County. In verifying any of the audits made, the Auditor shall have the right to ascertain the amounts on deposit in any bank or depository belonging to the City and County or any department or agency thereof, and shall have the right to audit said accounts on the books of any such bank or depository.

(D)

Contracts. Unless excepted by the Audit Committee as provided in section 5.2.2(C), the Auditor shall countersign and register all contracts of the City and County in order to see that no liability is incurred, money is disbursed, or the property of the City and County is disposed of contrary to law.

(E)

Audit Committee. The Auditor shall chair the Audit Committee as provided in Section 5.2.2, and shall assist that Audit Committee in carrying out the powers and duties provided therein.

(F)

Other Duties Assigned by Ordinance. The Auditor shall perform such other duties not inconsistent with the provisions of this Charter, as the Council may by ordinance require. The Council shall provide by ordinance procedures to require the confidentiality of preliminary audit findings, to require the public dissemination of final audit findings by and through the Audit Committee, and to require response by departments and agencies to audit findings. No ordinance shall compromise the independence of the Auditor as required by generally accepted government auditing standards promulgated by the Comptroller General of the United States.

(G)

Appointment of Deputy. The Auditor may appoint a Deputy, who shall in addition to any other duties assigned perform such functions and exercise such powers of the Auditor as the Auditor may specifically assign to such Deputy.

(Charter 1960, A7.1; Charter 1904, § 47; amended May 17, 1983; Ord. No. 428-02, § 1, 6-3-02, elec. 8-13-02; Ord. No. 137-03, § 1, 2-24-03, elec. 5-6-03; Ord. No. 582-06, § 1, 8-22-06, elec. 11-7-06; Ord. No. 458-11, § 1, 8-29-11, elec. 11-1-11)