(a) Annual audits. The County Auditor, not later than six months after the close of each fiscal year, shall submit to the County Council and to the County Executive, a complete financial audit for the preceding fiscal year, of all offices, departments, institutions, boards, commissions, corporations, courts and other agencies of the County government. The audit shall be performed by the County Auditor or, subject to the availability of funds in the budget, by an independent firm of certified public accountants whose members are licensed for the practice of their profession under the laws of this State. The County Council, in its discretion, may except those agencies whose entire records, accounts and affairs are completely audited each year by the State government and those special taxing districts which are required by State law or County law to have independent audits performed on a periodic basis. The audit shall include a report, together with explanatory comments as the Auditor may deem appropriate. Copies of the complete audit shall be open for the inspection of the public and the press in the County Auditor's office and a reasonable number of copies shall be available for public distribution.
(b) Other specific duties. All records and files pertaining to the receipt and expenditure of County funds and all records and files pertaining to County business shall at all times be open to the inspection of the County Auditor. The County Auditor shall devote full time to the duties of the office. The County Auditor shall make a current post audit of all County agencies as previously specified and, with the approval by resolution of the Council, may examine and audit all accounts, books and records reflecting transactions involving the financial activities and affairs of the County including those for which the County has a responsibility as an agent, custodian or trustee. The County Auditor shall have the authority to conduct other financial or performance audits or reviews of any office, department, or agency funded in whole or in part by County funds and to conduct a separate investigation of an act or allegation of fraud, waste, or abuse in the obligation, expenditure, receipt, or use of County resources. The County Auditor shall promptly call to the attention of the County Council and the County Executive any irregularity or improper procedure which the County Auditor, from time to time, may discover and to take exception to such practices, and it shall be the duty of the County Executive to cause corrective action to be taken promptly, such action to include, as appropriate, the withholding of funds. Any special examination or audit shall be available for public inspection and shall be reported promptly to the County Executive, the County Council and the department or office covered thereby. The County Auditor shall receive a copy of any report related to employee theft or fraud in the County government and may inspect the records relating to the report and shall forward any exception to the findings of the fraud investigation to the County Council and the County Executive.
(c) County Council – power to assign additional duties. The County Council shall have the power to implement the provisions of this section and to assign additional functions, duties and personnel to the County Auditor related to the finances and financial affairs of the County. The County Council to the extent permitted by law may by resolution authorize the County Auditor to examine and audit the books and records of persons or firms contracting with the County when in its judgment such action is needed to protect the interests of the County. All actions of the County Council pursuant to this section shall be exempt from the executive veto.
(Res. No. 26-98; Res. No. 27-98; Res. No. 24-18; Res. No. 36-19; Res. No. 23-22; Res. No. 30-22)