(A) The annual audit of municipal records shall include an examination of records necessary under this chapter as required by Arizona State Statutes.
(B) The Finance Director shall on or before December 1 of each year transmit all required documentation and financial data to the approved auditor in order to complete the annual audit as required by state statutes. The Town Manager, at the first regularly scheduled meeting of Council in December of each year, shall confirm the said transmittal. Any delays in meeting the December 1 deadline shall have approval by the Town Council prior to the said meeting.
(C) The approved auditor shall, at the first Council meeting in March, present the final year end audit. Any delay in meeting the said deadline will be addressed to the Town Council by the auditor on or before the said first meeting in March of each year.
(1996 Code, § 3.12.130) (Ord. 102, passed - -1981; Ord. 110, passed - -1982; Ord. 23-03, passed 4-11-2023)