The City Auditor shall be appointed by, report to, and serve
at the pleasure of the Stockton City Council.
(Prior code § 3-017)
The City Auditor shall perform the following duties at such
times and in such manner as may be prescribed by the City Council:
A. Audit
the books, accounts, money, and securities of departments and agencies
of the City and, thereafter, make recommendations to the City Manager
regarding the necessary controls that may be implemented at reasonable
costs to ensure that receipt of funds and disbursements in connection
therewith are made in accordance with applicable laws, regulations,
and policies.
B. Examine
and audit the financial books, financial records, financial accounts,
funds, and securities of all departments and agencies of the City
for the purpose of determining:
1. The
accuracy and correctness of such books, records, and accounts;
2. That
the City is receiving all moneys due it; and
3. That
such moneys are being allocated to the funds entitled thereto.
C. Determine
the extent to which the assets of each City department are being accounted
for and safeguarded from loss.
D. Perform
auditing functions consistent with the auditing standards of the Government
Auditing Standards.
E. Report
the result of such audits to the City Council and City Manager.
F. Perform
such other auditing functions as may be assigned by the City Council
consistent with provisions of the Stockton City Charter.
(Prior code § 3-018)
The City Auditor shall have such staff employees as the City
Council may, from time to time, prescribe. The City Auditor shall
appoint such staff employees who shall then serve at the pleasure
of the City Auditor.
(Prior code § 3-019)