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Section 403 of the City Charter lists the duties and responsibilities
of the City Auditor as follows:
The City Auditor shall have the power and it shall be his or her
duty to audit the books, accounts, money and securities of all
departments and agencies of the City and such other matters as
the Council may request; to report to the Council periodically
the results of such audits and to advise and make recommendations
to the City Administrator regarding accounting forms design, fiscal
and statistical reports and the methods or procedures for maintaining
the accounts and accounting system throughout all departments,
offices and agencies of the City. The City Auditor shall report
to the Council instances of noncompliance with accepted accounting
principles where recommendations for compliance have not been implemented
by the City Administrator after reasonable time and opportunity.
The City Auditor shall conduct surveys, reviews, and audits as
the Auditor deems to be in the best public interest or as required
by the Council or Mayor. For these purposes the public interest
shall include, but not be limited to:
- Reviewing and appraising the soundness, adequacy
and application of accounting, functional, and operating
controls and reliability and timeliness of accounting
and other data generated within the organization.
- Evaluating
the city’s internal controls to ensure that
the City’s
assets and resources are reasonably safeguarded from fraud, waste,
and mismanagement.
- Ascertaining compliance with Council’s
resolutions and policies and the Mayor’s Administrative
Instructions and Directives, as well as applicable State and
Federal laws and regulations.
- Providing assistance to City
Departments to enhance the effectiveness, efficiency and economy
of their operations.
- Preparing an impartial financial analysis
of all ballot measures, pursuant to the provisions of the Municipal
Code.
- Preparing impartial financial analyses of proposed
major expenditures prior to the approval of such expenditures.
These analyses will be for informational purposes only and will
include, but not be limited to, proposals, contracts, ventures,
programs and construction projects. The proposed major expenditures
selected for these financial analyses will be based on requests
from Mayor/Council and/or deemed to be prudently advisable in
the objective and professional judgment of the City Auditor.
- Responding to requests for audit and reviews.
- Submitting, at a public meeting of the full City Council,
a quarterly report to the Council and public on the extent of
implementation of recommendations for corrective actions made
in the City Auditor’s report.
- The City Auditor shall conduct performance audits of each
department as specified in the City budget.
The City Auditor shall be represented in all legal
matters by the City Attorney except as provided
otherwise in Section 401. (Amended by: Stats. November
1979, November 1996 and March 2004) |