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At the time of their designation, emergency interim successors shall take such oath and do such other things, if any, as may be required to qualify them to exercise the powers and discharge the duties of the office to which they may succeed.
('74 Code, § 1-2-6) (Ord. 2167)
In the event of an attack:
(A) Quorum requirements for the City Council shall be suspended; and
(B) Where the affirmative vote of a specified proportion of Council members for the approval of an ordinance, resolution or other action would otherwise be required, the same proportion of those voting thereon shall be sufficient.
('74 Code, § 1-2-7) (Ord. 2167)
(A) Whenever a disaster makes it imprudent or impossible to conduct the affairs of city government at its regular location, the City Council may meet at any place, inside or outside the city limits, at the call of the presiding officer or any two members of the City Council, and designate by ordinance a temporary disaster location of the city government, which place shall remain the seat of city government until the City Council establishes a new location or until the disaster is declared ended by the legislature of the state and the seat is returned to its normal location.
(B) Any official act or meeting required to be performed at the seat of the City Council is valid when performed at a temporary disaster location.
('74 Code, § 1-2-8) (Ord. 2167)
Section
2-10-1 Short title
2-10-2 Findings; purpose; goals
2-10-3 Definitions
2-10-4 Creation of the Office of Internal Audit; resources; staff
2-10-5 Creation of Committee; duties; powers; membership
2-10-6 Selection and retention of City Auditor
2-10-7 City Auditor’s duties; responsibilities; authority; administrative subpoena power
2-10-8 Professional audit standards
2-10-9 Office of Internal Audit; public records; confidentiality
2-10-10 Office of Internal Audit; scope of audits
2-10-11 Annual audit plan
2-10-12 Special requests; audit reports
2-10-13 Office of Internal Audit reports to the Committee
2-10-14 Office of Internal Audit annual reporting
2-10-15 Contract auditors, consultants, and experts
2-10-16 Penalty; cooperation; retaliation prohibited
(Ord. 1-2005; Am. Ord. 2016-018; Am. Ord. 2023-020)
(A) The City Council finds that good governance, transparency and accountability are critical in the public sector for the effective and credible functioning of a healthy democracy, and in fulfilling the government’s responsibility to citizens and taxpayers. Transparent and reliable reporting and effective audit services in government promote accountability, enhance the effectiveness and efficiency of government services to its citizens, and increase the public’s confidence in their government.
(B) The Mayor and City Council share a duty to ensure that the actions of public officials, employees, community-based organizations, and contractors of the city are carried out in the most responsible manner possible and that city policies, budgets, goals and objectives are fully implemented. To accomplish this end, the city requires the services of independent organizations to perform audits, investigations, and other activities.
(C) The Committee shall oversee the City Auditor and the Inspector General, whose goals are to:
(1) Conduct audits, investigations, and other activities in an efficient, impartial, equitable and objective manner;
(2) Prevent, deter, and detect fraud, waste and abuse in city activities including all city contracts and partnerships;
(3) Propose ways to increase the city’s legal, fiscal and ethical accountability through the use of audit and non-audit activities to ensure that tax payers’ dollars are spent in a manner that improves the economy and transparency of operations; and
(4) Deter criminal activity through independence in fact and appearance, audit, review, investigation and interdiction.
(Ord. 1-2005; Am. Ord. 45-2006; Am. Ord. 30-2010; Am. Ord. 2016-018; Am. Ord. 2023-020)
For the purpose of this article, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
AUDIT SERVICES. Include audit and non-audit activities, such as strategic reviews and advisory services.
AUDITEES. Auditees are the city related departments, programs, activities, agencies, vendors, contractors or other city related entities affected by an audit or investigation.
BOARD OF ETHICS AND CAMPAIGN PRACTICES. The Board of Ethics and Campaign Practices created pursuant to the City Charter, Article XII, Code of Ethics.
CITIZENS' INDEPENDENT SALARY COMMISSION. The Citizens' Independent Salary Commission created pursuant to the City Charter, Article XVIII, Citizens' Independent Salary Commission.
CITY AUDITOR. The Director of the Office of Internal Audit.
COMMITTEE. The Accountability in Government Oversight Committee.
CONTRACTORS. All city contractors, including community-based organizations.
EMPLOYEE. All city employees, including appointed employees.
INSPECTOR GENERAL. The Inspector General created pursuant to the Inspector General Ordinance (§§ 2-17-1 et seq.).
OFFICIAL. The Mayor, City Councilors, and appointed members of city boards, commissions, or committees.
PUBLISHED REPORT. A report that unless otherwise prohibited, has been presented to the Committee, distributed in final form to the Mayor and Chief Administrative Officer, and to the City Council and is available to the public.
SPECIAL REQUESTS. Exigent engagements not included in the annual audit plan, because the need for audit service was not foreseen when the audit plan was adopted. Special requests for audit services may include audits, strategic reviews, and advisory services such as benchmarking and best practices analyses requested by an official or the City Auditor, which are initiated at the discretion of the City Auditor.
STRATEGIC REVIEWS. Reportable non-audit work including but not limited to assessments, agreed-upon procedures, compliance reviews, follow-up, and monitoring activities.
(Ord. 1-2005; Am. Ord. 30-2010; Am. Ord. 2016-018; Am. Ord. 2023-020)
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