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A. The Audit Committee shall:

1. Oversee and provide policy guidance to the City Auditor Department.

2. Execute a contract with one or more certified public accountants who are not employees of the City to conduct independent audits of the City’s comprehensive annual financial report and the federal single audit and review the results of the independent audits.

3. Advise the Council regarding the status of contracts to conduct independent audits.

4. Review and approve the City Auditor Department’s annual audit plan.

5. Recommend audits of departments, offices and programs to the Council. (Ord. No. G-5444, § 2, 2009)