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ARTICLE 7.5. INDEPENDENT DEPARTMENTS and OFFICES

CHAPTER 1. AUDITOR GENERAL

Annotations By: Jacqueline Bejma

Sec. 7.5-101. Auditor General

An auditor general will be appointed by the city council

The auditor general will be a certified public accountant

The Auditor General shall be appointed by a majority of City Council members serving. The Auditor General shall be a certified public accountant.

Sec. 7.5-102. Deputy Auditor General

The auditor general will appoint a deputy to assume the position in his/her absence or temporary disability

The deputy auditor general will be a certified public accountant

The Auditor General shall appoint a Deputy who during periods of the Auditor General’s absence or temporary disability or when the position is vacant shall exercise the powers and perform the duties of the Auditor General to the full extent permitted by law. The Deputy Auditor General shall be a certified public accountant. The Deputy Auditor General serves at the pleasure of the Auditor General.

Sec. 7.5-103. Term of Office

The term of auditor general is 10 years

The auditor general can be removed for cause by a 2/3 majority of city council

Any person who has held the position of auditor general cannot be reappointed

The term of Auditor General is ten (10) years beginning with the taking of office. The Auditor General may be removed for cause by a two-thirds (2/3) majority of City Council members serving. Any person who has held the position of Auditor General is not eligible for re-appointment.

Sec. 7.5-104. Employees

The auditor general can hire, promote, discipline or remove employees of the agency

In accordance with Article 6, Chapter 4, the Auditor General may hire, promote, discipline and remove employees of the agency, assign duties to the employees, and supervise the performance of those duties.

Sec. 7.5-105. Powers and Duties

The auditor general’s duties are:

1. The auditor general will prioritize audits of departments based on need and time required to make the audit, rather than mandating a specific schedule
2. To make a full report of each audit to the city council and to file a copy with the mayor
3. To make a full financial report of the city as soon as possible after the end of the fiscal year
4. To investigate the administration and operation of any city agency and report findings and recommendations to the city council and the mayor
5. The auditor general can subpoena witnesses, administer oaths, take testimony and require the production of evidence once it applies to the appropriate court
6. To make reports to city agencies of irregularities or erroneous accounting methods
7. To make available all information needed by the City budget director
8. To settle all disputed claims for or against the City

The Auditor General shall:

1. Make audits of the financial transactions, performance and operations of City agencies based on an annual risk-based audit plan prepared by the Auditor General, or as otherwise directed by the City Council. Audits shall focus on high risk agencies and/or processes identified in the annual risk-based audit plan. The Auditor General shall make an annual financial analysis of all agencies not selected for audit in the current year. The Auditor General shall have access to all financial records, human resource records, and other records of city agencies necessary to perform his/her functions. Make a full report to the City Council of each individual audit and file a copy with the Mayor.
2. As soon as possible after the close of each fiscal year, make a report of the financial position of the city. The report shall be a public record.
3. Investigate the administration and operation of any city agency and report findings and recommendations to the City Council and the Mayor. The Auditor General may request and shall be given necessary assistance and information by each agency. The Auditor General may subpoena witnesses, administer oaths, take testimony, require the production of evidence relevant to a matter under investigation, enter and inspect premises within the control of any agency during regular business hours. To enforce a subpoena or order for production of evidence or to impose any penalty prescribed for failure to obey a subpoena or order, the Auditor General shall apply to the appropriate court.
4. From time to time make reports to city agencies of irregularities of practice and erroneous accounting methods with recommendations for improving the accounting procedures and systems of the agencies.
   
   Recommendations which are not put into effect by the agency shall be reviewed by the Finance Director, who shall advise the Auditor General and the City Council of action being taken with respect to the recommendations.
5. Upon request of the Budget Director, make available to the Budget Director all information useful in the preparation of the capital agenda or annual budget.
6. Settle all disputed claims in favor of or against the City to the extent and in the manner provided by ordinance. All appeals from determinations made by the Auditor General shall be brought in the court provided by law. However, no proceedings may be brought upon a claim within the jurisdiction of the Auditor General until the claim is rejected by the Auditor General or until six (6) months have elapsed from the time of filing the claim with the Auditor General.

Sec. 7.5-106. Limitations

The auditor general cannot hold any other city, county or State office

The Auditor General may hold no other City, County or State office.

Except as otherwise provided in this Charter, the Auditor General shall not have any connection with any city agency, nor be custodian of any cash or securities belonging to the City other than the appropriation to the office.