(a) Whenever a new person assumes the duties of Mayor, Income Tax Clerk, Water and Sewer Clerk, Clerk of Mayor's Court, or Finance Director, an independent audit of the accounts, records, and funds under the control of that official shall be ordered by Council.
(b) The audit shall be conducted by an independent public accountant selected by Council, shall cover the term of the predecessor in office of the new official, and shall be of such scope and nature as Council shall direct.
(c) Whenever a new person assumes any other position with the Municipality except those specified in subsection (a) hereof, which involves the handling of or access to public funds, the Finance Director shall conduct an immediate audit of the accounts, records, and funds of the position and make a full report to Council.
(1980 Code 35.01)