There is hereby created the office of city auditor, which official shall hold office for a period of two years and until a successor shall be chosen and shall qualify. The city auditor must be a person knowledgeable in public administration, public financial and fiscal theory, municipal accounting, and auditing, and must be licensed as a Certified Public Accountant. The city auditor shall be a resident of the City of Dallas. If at the time of appointment, the city auditor resides outside the City of Dallas, then he or she shall move into the city within a time period required by the city council. The city auditor shall be appointed by the city council after being nominated in accordance with a nomination procedure established by ordinance. (Amend. of 4-3-76, Prop. No. 7; Amend. of 8-12-89, Prop. No. 6; Amend. of 11-8-05, Prop. No. 2)
The council shall provide the city auditor with such assistants and employees as it may deem necessary, and those assistants and employees shall receive such compensation as may be fixed by the council. Any such assistant or employee may be discharged at any time by the city auditor. All powers and duties imposed on the city auditor may be exercised and performed by any assistant and employee under the city auditor’s direction. (Amend. of 11-8-05, Prop. No. 2; Amend. of 11-5-24)
The city auditor shall have the following duties and responsibilities:
(1) Conducting financial audits, compliance audits, economy and efficiency audits, special audits, and investigations.
(2) Conducting, at the direction of the city council or the city council finance committee, an audit or investigation of any entity receiving funds from the city.
(3) Ensuring the quality and accuracy of information received for business decision-making and for improvement of the processes and controls used to effectively manage city resources.
(4) Monitoring and evaluating the city’s accounting and property records, funds, general accounting system, and records of city officers authorized to receive money or other property belonging to the city.
(5) Examining the books, accounts, reports, vouchers, and records of city officers, of funds of the city, and of funds for which the city is responsible as trustee.
(6) Appraising and verifying the accounting accuracy of financial records, statements, and reports, and determining that generally accepted accounting procedures and principles are followed.
(7) Evaluating the adequacy of the city’s accounting system and controls.
(8) Reporting to the city council, the city council finance committee, and the city manager any irregularities or failures to maintain adequate and accurate records.
(9) Making such studies and reports as the city council shall request or approve as to the efficiency, economy, and effectiveness of the programs, projects, or departments, and reporting such data to the city council, the city council finance committee, and the city manager.
(10) Acting, on behalf of the city, as liaison to external auditing agencies that are reviewing or auditing city operations or city programs that may be federally or state funded. (Amend. of 4-3-76, Prop. No. 7; Amend. of 8-12-89, Prop. No. 2; Amend. of 11-8-05, Prop. No. 2)
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