The City Council shall appoint the City Auditor who shall serve
at its pleasure. The City Auditor shall be certified according to
standards comparable to a Certified Public Accountant or a Certified
Internal Auditor at time of appointment.
The City Auditor shall have the following powers and duties:
(a) Conduct
or cause to be conducted annual post audits of all the fiscal transactions
and accounts kept by or for the City. Such audits shall include but
not be limited to the examination and analysis of fiscal procedures
and the examination, checking and verification of accounts and expenditures.
The audits shall be conducted in accordance with generally accepted
auditing standards and accordingly shall include tests of the accounting
records and other auditing procedures as may be considered necessary
under the circumstances. The audits shall include the issuance of
suitable reports of examination so the Council and the public will
be informed as to the adequacy of the financial statements of the
City.
(b) Conduct
performance audits, as assigned by Council. A "performance audit"
means a post audit which determines with regard to the purpose, functions
and duties of the audited agency all of the following:
(1) Whether the audited department, office or agency, is managing or
utilizing its resources, including public funds, personnel, property,
equipment and space in an economical and efficient manner.
(2) Causes of inefficiencies or uneconomical practices, including inadequacies
in management information systems, internal and administrative procedures,
organizational structure, use of resources, allocation of personnel,
purchasing policies and equipment.
(3) Whether the desired results are being achieved.
(4) Whether objectives established by the Council or other authorizing
body are being met.
(c) Conduct
special audits and investigations, as assigned by Council. "Special
audits and investigations" mean assignments of limited scope, intended
to determine:
(1) The accuracy of information provided to the Council.
(2) The costs and consequences of recommendations made to the Council.
(3) Other information concerning the performance of City Departments,
Offices or Agencies as requested by the Council.
(d) The
City Auditor shall have access to, and authority to examine any and
all documents including but not limited to books, accounts, internal
memoranda, writings and tapes, reports, vouchers, correspondence files
and other records, bank accounts, money and other property of any
City department, office or agency, whether created by the Charter
or otherwise, with the exception of the office of any elected official.
It is the duty of any officer, employee or agent of the City
having control of such records to permit access to, and examination
thereof, upon the request of the City Auditor or his or her authorized
representative. It is also the duty of any such officer, employee
or agent to fully cooperate with, and to make full disclosure of all
pertinent information.
(e) Prepare
and submit to the Council quarterly reports of the City Auditor's
activities and findings in the immediately preceding three calendar
months, together with any recommendations to improve the administration
of the City.
(f) Perform
other auditing functions, consistent with other provisions of this
Charter, and prepare and submit such other reports, as may be assigned
by the Council.
The City Auditor may appoint and prescribe the duties of the
professional, technical and clerical employees employed in the Office
of the City Auditor; provided, however, that the City Auditor shall
not appoint to any position any business associate or any person related
to him or her or to the City Manager or to any member of the Council
by blood or marriage within the third degree, except that the foregoing
prohibition against nepotism may be waived by a vote of at least 2/3
of the members of the Council if the Council finds that the proposed
appointment is in the interest of the City. All such appointees shall
serve at the pleasure of the City Auditor in the unclassified service;
and shall serve under such terms and conditions, salaries and benefits
as are similar to other unclassified employees;
Neither the Council nor any of its members shall in any manner
dictate the appointment or removal of any such officer or employee
whom the City Auditor is empowered to appoint, but the Council may
express its views and fully and freely discuss with the City Auditor
anything pertaining to the appointment and removal of such officers
and employees.