[Ord. No. 1877 §§1 —
4, 3-3-1997]
A.
Provisions For Annual Audit. The Board of Aldermen shall,
not later than May first (1st) of each year, provide an independent
certified audit of the City's books and records for the current fiscal
year be made by a certified public accountant, experienced and qualified
in municipal and governmental auditing, such audit to be completed
within sixty (60) days after the close of such fiscal year. Each such
audit shall be general and detailed in scope. Said accountant shall
certify as to the correctness of the schedules contained in the audit
report. Copies of the audit report shall be filed with the City Clerk
and shall constitute a public record open and available at all times
for public inspection.
B.
Special Audits. The Board of Aldermen may at any time by
ordinance provide for a special audit of the accounts of any officer
or department of the City to be performed by a certified public accountant.
C.
Public Records. All public records, including papers, documents,
books, and reports of all kinds, as well as books and records of account,
in any and all departments or offices of the City, shall be available
to the public for inspection at any time during regular office hours.
D.
Compensation. The certified public accountant providing
the annual audit or any special audit for the City of Pleasant Valley
shall receive as full compensation a sum fixed by ordinance duly enacted
by the Board of Aldermen.
