§ 1219. INDEPENDENT AUDIT.  


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  • The City Council shall employ at the beginning of each fiscal year, an independent certified public accountant who shall, at such time or times as may be specified by the City Council, at least annually, and at such other times as he or she shall determine, examine the books, records, inventories and reports of all officers and employees who receive, control, handle or disburse public funds and of all such other officers, employees or departments as the City Council may direct. As soon as practicable after the end of the fiscal year, a final audit and report shall be submitted by such accountant to the City Council, one copy thereof to be distributed to each member, one to the City Manager, Director of Finance, Treasurer, and City Attorney, respectively, and sufficient additional copies of the audit shall be placed on file in the office of the City Clerk where they shall be available for inspection by the general public. The financial statement as of the close of the fiscal year shall be available in a form so that copies are accessible to the public, and the form of availability shall be determined by the Finance Director and may include, without limitation, publishing the document on the City's website and/or distribution by use of electronic communication or media. (Amended June 3, 2014, filed by Secretary of State September 3, 2014.)