2-32-200 Comptroller – Non-payroll payment reports.

   The comptroller shall make a monthly report to the city council of all payments on voucher, or otherwise than on payroll, to any person for personal services rendered to the city. Such report shall include the name and residence of the person to whom payment was made, shall indicate the service rendered, and shall state the amount paid and the account charged. The report shall be published in such manner as the city council may direct.

(Prior code § 7-20.1)

2-32-205 Internal compliance.

   (a)   The comptroller is authorized:

      (1)   to conduct and direct audits of the city's systems of internal controls regarding finance, accounting, compliance and ethics:

      (2)   to monitor and perform risk assessments of city departments, employees, contractors and agents, and to require the assistance of city departments in the development of compliance plans and measures to address high-risk activities;

      (3)   to review the performance of governmental officers, employees, functions and programs in order to detect and prevent noncompliance within the programs and operations of the city government;

      (4)   to recommend appropriate corrective action, including the development of compliance plans and the development of compliance-related education and training, designed to mitigate any identified risk areas;

      (5)   to assess and provide advice regarding compliance controls incorporated in city departments' policies and procedures; and

      (6)   to enter into agreements or contracts for the purpose of engaging the assistance of outside auditors, consultants or other services necessary to carry out the functions provided for in this section. Such agreements and contracts shall be subject to approval by the corporation counsel as to form and legality and subject to the approval of the budget director as to funding.

(Added Coun. J. 11-16-11, p. 13793, § 5; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 2)

2-32-210 Comptroller – Annual statement requirements.

   Each year, no later than October 1st, the comptroller shall prepare, and publish on the City of Chicago department of finance website, an annual statement giving a full and detailed statement of all receipts and expenditures during the preceding fiscal year. Such statement shall also detail the liabilities and resources of the city, and all other things necessary to exhibit its true financial condition. The comptroller shall submit such annual statement to the city council, through the committee on finance, in a convenient form, accompanied by the certification of a public accountant, who shall not be connected with the city government, and who has been appointed by the finance committee.

   Such accountant shall certify that the statements contained in the comptroller's report are true reflections of the books of his office, which books have been correctly kept in accordance with the daily department reports and other returns of the city's transactions after audit and verification by the various divisions within his office.

   By virtue of its finance committee appointment, such accountant shall also be authorized to perform other audits associated with the annual statement if, in the judgment of the comptroller: (1) the funds at issue in such other audits form an integral and significant part of the annual statement, and (2) such combined auditing function will avoid a substantial duplication of effort.

(Prior code § 7-21; Amend Coun. J. 6-11-08, p. 28823, § 1; Amend Coun. J. 10-28-15, p. 11951, Art. X, § 2)

2-32-220 Comptroller – Verification of claims and accounts.

   The comptroller shall have power, for the purpose of ascertaining the true state of any balance or balances, to require any claimant or claimants to deposit and file with him a statement in writing, under oath, as to any fact, matter or thing concerning the correctness of any account, claim or demand presented.

(Prior code § 7-22)

2-32-230 Financial reports by officials – Enforcement of compliance.

   The comptroller may request all departments, bureaus, boards, or persons connected with the city government to make such financial reports as he may consider necessary.

   It shall be the duty of the comptroller, whenever any officer shall refuse or neglect to make such statement, or to adjust his accounts whenever required so to do by the city council or the comptroller, or to pay over to the proper officer any monies in his possession belonging to the city, to cause a notice in writing to be served upon such officer and his sureties, demanding a settlement of his accounts forthwith. In case of refusal or neglect of such officer for a period of five days after the service of said notice to make a settlement and pay over all monies, the comptroller shall report such officer to the mayor, who shall immediately remove him or cause him to be removed from office. Proceedings for the recovery of any monies due the city shall be at once instituted against such officer and his sureties.

(Prior code § 7-23)