[Adopted 9-12-1977 by Ord. No. 1122; amended 2-23-1981 by Ord. No.
1218; 10-17-2005 by Ord. No. 1795]
There is hereby established the office of Internal
Auditor. The Internal Auditor shall be appointed by, serve at the
pleasure of, and shall be immediately responsible to the City Commission.
A.
Conditions of employment of the Internal Auditor shall
from time to time be embodied in a resolution or ordinance of the
City Commission, or in an employment agreement, as deemed appropriate
for public information and record. Until further defined by the City
Commission, the duties of the Internal Auditor shall include the following:
(1)
To audit any area of City operations from a financial,
operational, i.e., internal control system, and compliance standpoint
as he or she may deem appropriate and necessary to support a determination
as to whether such operations are being conducted in accordance with
established policies and procedures related thereto and in conformance
with directions of the City Commission and statutes, rules and regulations
of the state.
(2)
To perform such special audits and to render reports
thereon as may be directed by the City Commission or by a committee
of the City Commission.
(3)
To report to the City Commission findings and recommendations
based upon routine and special audits as he or she may deem appropriate
or as directed by the City Commission, but not less frequently than
at the close of each fiscal year.
(4)
To be prepared to discuss with and make recommendations
to the City Commission or to a committee of the City Commission regarding
audit and financial reports rendered by the City Auditor and outside
auditors engaged by the City Commission.
(5)
To perform such other duties as may be assigned or
required by the City Commission or by a committee of the City Commission.
