§ 2.18. Independent annual audit.  


Latest version.
  • Prior to the end of each fiscal year as defined in section 4.01 of this Charter, the Council shall designate certified public accountants who, as of the end of the fiscal year, shall make an independent audit of accounts and other evidences of financial transactions of the City government and shall submit their report to the Council and to the City Manager. Such accountants shall have no personal interest, direct or indirect, in the fiscal affairs of the City government or of any of its officers. They shall not maintain any accounts or records of the city business, but, within specifications approved by the Council, shall postaudit the books and documents kept by the Department of Finance and any separate subordinate accounts kept by any other office, department or agency of the City Government. A copy of such audit shall be kept in the Office of the City Secretary subject to inspection by any citizen and officer during regular office hours.

(Amd. no. 7, 1-21-1989; amd. no. 1, 5-1-1999)