The City Council shall provide for an annual audit of all city financial records and transactions. The audit shall be made by a certified public accountant or firm of accountants who have no personal interest, direct or indirect, in the fiscal affairs of the municipal government or any of its officers. The report of the audit shall be filed in the office of the Director of Finance as a public record and shall be made available for public inspection.
(`95 Code, § 1-5-5) ( Am. Ord. 14-17, passed 5-9-17)
Statutory reference:
Independent annual audits, S.C. Code § 5-7-240