§ 3-12. Audit and examination of city books and accounts.

The city council shall cause an annual audit to be made of the funds of each and every department or function of the city. At the close of each fiscal year, a complete audit shall be made by a licensed certified public accountant, who shall be selected by the city council, and such audit shall include a recapitulation of all audits made during the course of each fiscal year, and all audit reports shall be filed with the city council, shall be available for public inspection, and shall be made a part of the archives of the city.

There shall be a city auditor who shall be appointed by the city council and serve at the pleasure of the city council. The auditor shall report to the city council and have such duties, responsibilities, and staff as determined by ordinance including the responsibility to conduct, or cause to be conducted, financial, performance, investigative, and other audits following generally accepted government auditing standards. The city auditor shall assist the city council in establishing accountability and in improving city system and service delivery.

(Ord. No. 02-32, § 1, 11-7-02; elect. of 2-1-03; Ord. No. 2015-03, § 1, 3-3-2015; elect. of 5-9-2015)