The council shall cause an independent audit to be made of the books of account, records and transactions of all the administrative departments of the city at least once yearly. Such audits, during such fiscal year, shall be made by one or more certified public accountants who, for the three (3) years next preceding, having held a certificate issued by the state board of accountancy of the State of Texas, or by a state maintaining an equal standard of professional requirements, which entitles the holder of such certificate to a Texas certificate. The auditor or auditors to make the said audit shall be selected by the council, and shall be responsible to the council. The duties of the auditor or auditors so appointed shall consist of performing procedures to obtain audit evidence about the amounts and disclosures in financial statements and expressing an opinion as to whether the financial statements are presented fairly in accordance with generally accepted accounting principles. The report of such auditor or auditors for the fiscal year shall be furnished to each member of the council, the city manager and to each citizen who may apply therefor. The original report of the said auditors shall be kept among the permanent records of the city.
(Ord. 25328-02-2022, § 2, 2-8-2022, approved 5-7-2022)