(A) If the City Auditor detects apparent or potential violations of law or apparent instances of misfeasance or nonfeasance by an official or auditee, the City Auditor shall report the irregularities in writing to the Committee. If the irregularity is criminal in nature, the City Auditor shall immediately refer the irregularity to the appropriate prosecuting authority and notify the Inspector General. The City Auditor shall not accept complaints related to discrimination or labor law matters, or other matters that are the subject of pending litigation.
(B) Upon request of the Mayor or City Council, the City Auditor shall assist or provide resources to assist city departments in the review of state and federal legislation, city ordinances, resolutions, rules, regulations and policies pertaining to that particular city department or office.
(C) The City Auditor shall promulgate regulations to establish procedures for the Office of Internal Audit.
(D) The City Auditor shall have the power to subpoena witnesses, administer oaths and require the production of records subject to the New Mexico Rules of Civil Procedure. In the case of a refusal to obey a subpoena issued to any person, the City Auditor may make application to any District Court in the state that shall have the jurisdiction to order the witness to appear before the City Auditor and to produce evidence if so ordered, or to give testimony touching on the matter in question.
(E) The City Auditor shall maintain a complete record of each published report made under legislative or special Committee authority for the retention period required by the city beginning the date that the report is published, or longer if required by law. The record should include work papers and other supportive material directly pertaining to the published report.
(F) In cases where the City Auditor deems it appropriate because of audit activities, the City Auditor may refer opportunities for increased efficiency to the Department of Finance and Administrative Services to work with respective departments on management and process improvement.
(Ord. 1-2005; Am. Ord. 45-2006; Am. Ord. 30-2010; Am. Ord. 2016-018; Am. Ord. 2023-020)