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)