(A) Prior to the end of each fiscal year, the Council shall designate a qualified certified public accountant who, at the end of the fiscal year, shall make an independent audit of the accounts and other evidence of financial transactions of the municipality and shall submit a report to the Council.
(B) The accountant shall have no personal interest, direct or indirect, in the fiscal affairs of the municipality or of any of its officers. He shall, within specifications approved by Council, post-audit the books and documents kept by any office, department, board or agency of the municipality.
(‘88 Code, § 8.121)