(A) The Director of Internal Audit and the Department of Internal Audit shall have such assistants and employees as are necessary to perform duties provided by the Audit Committee or Mayor.
(B) Scope of audits.
(1) The Director of Internal Audit shall have responsibility to conduct expanded scope audits of all departments, offices, boards, activities and agencies of the city and city utilities.
(2) Audits shall be conducted in accordance with generally accepted government auditing standards applicable to financial and performance audits.
(C) Annual audit plan.
(1) At the beginning of each calendar year, the Director of Internal Audit shall submit an annual audit plan to the Audit Committee for approval. The plan shall include the departments, offices, boards, activities and agencies scheduled for audit during the year. This plan may be amended during the year after review and approval by the Audit Committee.
(2) In the selection of audit areas, the determination of audit scope and the timing of audit work, the Director of Internal Audit should consult with federal and state auditors, independent auditors, and city and city utilities management so that the desirable audit coverage is provided and audit efforts may be properly coordinated.
(3) On an annual basis, the Director of Internal Audit shall hold a training session for Division and Department Heads who are included in the current year's audit plan. Training will cover the audit process.
(D) The Mayor, or the Controller may request, or the Common Council by a two-thirds vote of that body, may direct the Director of Internal Audit to perform special audits that are not included in the annual audit plan. After approval of the Audit Committee, a special audit requested by the Mayor Controller shall become an amendment to the annual audit plan. After consultation with the Audit Committee, a special audit property requested by the Common Council shall become an amendment to the annual audit plan.
(E) Sufficient funds shall be provided to carry out the responsibilities specified herein. City utilities will reimburse the Department of Internal Audit for the reasonable expenses of the Department attributed to the conduct of internal audit functions of the city utilities. The Audit Committee shall recommend a budget to the Mayor for submission to the Common Council.
(F) The Department of Internal Audit shall retain for at least six years a complete file of each audit report and each report of other examinations, investigations, surveys and reviews made under legislative authority. The file should include audit work papers and other supportive materials directly pertaining to the audit report.
(G) All officers and employees of the city and city utilities shall furnish the Director of Internal Audit with requested information any records within their custody regarding powers, duties, activities, organization, property, financial transaction and methods of business required to conduct an audit or otherwise perform audit duties. In addition, they shall provide access for the Director of Internal Audit to inspect all property, equipment and facilities within their custody.
(H) Each audited department shall establish an audit liaison that will serve as the primary point of contact for information through the audit process and will gather and route information including documentation requests and management's responses to audit recommendations.
(I) Upon completion of each internal audit, the Director, of Internal Audit shall issue a survey to the department manager. The survey shall include instructions for response delivery to the Audit Committee Chair and the mayoral appointment. Submission of the survey is mandatory.
('74 Code, § 2-145) (Ord. G-12-90, passed 4-24-90; Am. Ord. G-5-13, passed 3-26-13)