[Adopted FCB 5-14-2009 (Title 2, Ch. 2.08, of the 1986 Code)]
A.
The present Director of Internal Audit shall hold his/her office
during the term for which he/she is appointed.
B.
During the month of January and each third year thereafter, and whenever
a vacancy may occur, the Mayor shall appoint, with the approval of
the City Council by majority vote, a Director of Internal Audit, and
the incumbent Director of Internal Audit shall continue in office
for a term of three years from the first day of the current January
and until his/her successor is appointed and qualified. The Director
of Internal Audit may be reappointed to successive terms.
C.
Before entering upon the duties of his/her office, the Director of
Internal Audit shall be sworn to the faithful discharge thereof.
D.
The person appointed Director of Internal Audit shall comply with
the residency requirements and shall be a certified public accountant
or have equivalent experience, and shall be a graduate of an accredited
college or university, with a degree in accounting, public administration
or business administration or especially suited by education, training
and experience to perform the duties of the office.
E.
The City shall annually appropriate amounts sufficient for the proper
administration of the Office of the Internal Auditor.
F.
The Director of Internal Audit may be removed by the Mayor, with
the approval of the City Council by majority vote.
The Director of Internal Audit shall present his/her annual
goals to the City Council by January 31 of each year. By November
1, the Audit Committee shall conduct an annual review of the performance
of the Director of Internal Audit, with a report to the full Council
by December 15.
The Director of Internal Audit shall have access to all books,
documents and vouchers in the possession of any City department or
any other party whose accounts he/she is authorized to examine, and
which relate to such accounts.
A.
The Director of Internal Audit shall have the powers and duties of
a city auditor under MGL c. 41, §§ 50 and 53, inclusive,
and in addition thereto, such powers and duties as provided for herein
and elsewhere in the City ordinances. Wherever references to "City
Auditor" appear in the ordinances, they are to be construed to mean
the "Director of Internal Audit" unless otherwise noted as pertaining
to the Comptroller.
B.
The Director of Internal Audit shall have the authority to hire,
fire, discipline and manage personnel under the Director's direction.
C.
The Director of Internal Audit shall examine or cause to be examined
the financial and other records of the City and its departments, including
the City retirement system and any other audits or reviews as determined
necessary by the Director of Internal Audit. The Director shall conduct
or cause to be conducted both financial and performance audits to
prevent and detect waste, fraud and abuse and to improve the efficiency,
effectiveness and quality of public services provided in and by the
City. Department heads are encouraged to use the resources of the
Director of Internal Audit.
D.
The Director of Internal Audit shall, on or before March 30 of each
year, propose to the City Council an audit plan for the following
fiscal year, which shall be reviewed and accepted by the City Council,
subject to modification by majority vote. The audit plan may be filed,
considered, modified and approved in an Executive Session of the City
Council if public reviews, consideration, modification or approval
would negatively impact the ability of the Director to execute the
audit plan.
E.
The Director of Internal Audit shall maintain a fraud hotline for
the City of Springfield. This hotline should be made available to
the public and to City employees to enable them to report fraud, waste,
and abuse.
F.
No employee, officer, board, commission, agency or other unit of
the City government, including the School Department, shall interfere
with any audit or review conducted by the Director of Internal Audit
or his/her staff.
G.
If, during an audit or review, the Director of Internal Audit becomes
aware of abuse or illegal acts or indications of such acts, the Director
of Internal Audit shall report the irregularities to the appropriate
law enforcement authorities.
A.
All officers and employees of officers, boards, commissions, agencies
and other units of City government, including the School Department,
shall comply with all requests for information or access to system
and records by any employee of the Director acting in an official
capacity. If any such officer or employee refuses to provide or engages
in unreasonable delay in providing information or access, or knowingly
or through neglect provides false or misleading information, the Director
may bring to the Chief Administrative and Financial Officer an administrative
complaint against that employee or officer.
B.
If the Chief Administrative and Finance Officer finds, after notice
and opportunity for hearing, that the officer or employee refused
information or access to the office of the Director of Internal Audit
or knowingly or through neglect provided false information, the employee
or officer shall be individually and personally subject to a civil
fine of $100 per violation per day until the violation is cured. This
fund shall be payable to the general fund of the City.
C.
Notwithstanding any law, contract or collective bargaining agreement
to the contrary, a violation of this section shall be just cause for
termination.
The Director of Internal Audit shall comply with all requests
of the School Department to provide any information relating to the
operation of the School Department held within the authority or control
of the Director as a result of consolidating the operation of the
Business and Financial Services Department of the School Department
with those of the City. If the Director of Internal Audit or any employee
of the Director refuses to provide such information or engages in
unreasonable delay, the School Department shall notify the Secretary
for Administration and Finance. The Secretary shall, within a reasonable
time, make a determination that any such information be provided to
the School Department, which shall be binding on the Director of Internal
Audit and the School Department. The Secretary's determination shall
not be an adjudicatory proceeding reviewable under Chapter 30A of
the General Laws. Nothing in this section shall abrogate any of the
other powers or duties of the School Committee under Chapter 71 of
the General Laws.
If by reason of illness, absence or other cause the Director
of Internal Audit is temporarily unable to perform the duties of his/her
office, the Mayor, with the majority vote of the City Council, may
appoint an individual to serve as Acting Director of Internal Audit
for a term not to exceed 90 days or until such disability ceases,
and if a vacancy occurs in the office of Director of Internal Audit,
the Mayor, with approval of the City Council, may appoint an Acting
Director of Internal Audit, who shall perform the duties of such office
until such vacancy is filled as provided for in this article.
