The council shall provide for an independent annual audit of all financial records and transactions of the county and any agency funded in whole or in part by county funds and may provide for more frequent audits as it deems necessary. Such audits shall be made by a certified public accountant or firm of such accountants who have no personal interest, direct or indirect, in the fiscal affairs of the county government or any of its officers. The council may, without requiring competitive bids, designate such accountant or firm annually or for a period not exceeding 1 year; provided, that the designation for any particular fiscal year shall be made no later than 30 days after the beginning of such fiscal year. The report of the audit shall be made available for public inspection.
(1976 Code, § 7-90) (Ord. 527; Ord. 558, § 1)