(A) Commencing with the regular municipal election held in November, 2013, the City Auditor shall be elected as provided for the election of officers herein, shall assume office on the first day of January following the election, and shall serve for a term of four (4) years. The Auditor shall serve in a full time capacity, shall devote his or her entire time to the duties of the office, and shall engage in no other remunerative employment of any kind.
(B) In the event the office of Auditor becomes vacant, City Council shall appoint a qualified person to serve as Auditor for the remainder of the unexpired term. The Mayor may appoint a person to hold the office of Auditor as an acting officer and to perform the duties thereof between the time of the occurrence of the vacancy and the time when Council appoints the person to take the office on an interim basis, as set forth in paragraph (D) below.
(C) In addition to any other qualifications for elective office set forth in this Charter, no person shall be eligible to be a candidate for or to be elected or appointed to the office of City Auditor, or to serve as City Auditor after such election or appointment, unless such person:
(1) Is an elector of the City of Lima; and,
(2) Has a bachelors degree in accounting or finance from a post-secondary educational institution accredited by a recognized accrediting agency or entity and,
(3) Has at least 5 years experience in:
(a) accounting, auditing, budgeting, or financial management, in one or more positions in government, primary or secondary schools, or higher education; or,
(b) at least a supervisory level position in the private sector involving accounting, auditing, budgeting, or financial management;
or,
(4) (1) Is a certified public accountant; or,
(2) Holds a certificate as a qualified government finance officer or comparable title issued by a recognized, reputable, national or state certifying organization.
(D) In the event the office of City Auditor becomes vacant because of death, disability, resignation, termination of service, or any other cause, the City Council within seven business days after the date such vacancy occurs shall by majority vote appoint an interim City Auditor to serve until the City Council appoints a City Auditor to fill the unexpired term of office. Such interim City Auditor may have but shall not be required to have the qualifications for City Auditor set forth in subsection (C) above. The City Council within 90 business days after the date such vacancy occurs shall by majority vote appoint a City Auditor to serve out the unexpired term of office. No person shall be eligible to be appointed to serve out such unexpired term who does not possess the qualifications in subsection (C) above.
(E) The City Auditor shall serve as the chief fiscal officer and the chief accounting officer of the City and as such and shall be responsible for the approval of all statements, certifications, and representations of the official status or condition of the City’s financial records.
(F) The Auditor shall also be responsible for the following functions and duties:
(1) Develop, promulgate, and enforce rules governing the fiscal transactions of the City which reflect generally accepted accounting standards and are in accordance with this Charter, governing state and federal law and regulations applicable to charter cities, and City ordinances. Such rules shall deal with procedures for accounting functions, reports, and financial transactions, including but not limited to contracts, bids, payroll, purchasing, and debt financing but shall not deal with procedurally correct substantive decisions or actions such as budget and administrative financial priorities or policies or the selection of vendors, bond firms, or financial institutions, which shall be the responsibility of the Mayor and his authorized subordinates or of the City Council as set forth in this Charter or by ordinances enacted in accordance with this Charter.
(2) Require City officials, employees, and departments to provide him or her such documents, information, data, and answers to questions relating to the City's financial transactions as he or she may deem necessary.
(3) Prepare financial statements and reports as he or she determines appropriate, as requested by the City Council or by the Mayor, or as required by City ordinance or state and federal law and regulations applicable to charter cities.
(4) Issue warrants for all payments of City obligations.
(5) Maintain the accounting records of the City.
(6) Administer and manage the City's payroll process, including but not limited to preparing and issuing payroll checks, provided, however, that the City Council may by ordinance transfer all or some payroll functions to a department of City government under the authority and direction of the Mayor.
(7) Provide training to City officials, employees, and departments concerning financial transaction rules, regulations, procedures, laws, and accounting practices.
(8) Prohibit the execution of all financial transactions whose procedures he or she determines violate generally accepted accounting practices, the provisions of this Charter, governing state and federal law and regulations applicable to charter cities, or City ordinances, provided, however, that he or she may not prohibit procedurally correct substantive decisions or actions such as budget and administrative financial priorities or policies or the selection of vendors, bond firms, or financial institutions, which shall be the responsibility of the Mayor and his authorized subordinates or of the City Council as set forth in this Charter or by ordinances enacted in accordance with this Charter.
(9) Advise the Mayor and his authorized subordinates and the City Council concerning debt financing, including but not limited to technical requirements, sound finance policy, and the selection of bond firms or financial institutions, and certify that all required debt financing procedures and requirements have been complied with before any debt financing agreement may be executed by the City.
(10) Prepare and certify to the County Auditor both annual and amended estimates of funds available for expenditure.
(11) Certify that the funds required for an order or contract have been lawfully appropriated and are in the Treasury or in the process of collection to the credit of an appropriate fund free from any previous encumbrances before any such order or contract may be executed by the City.
(12) Administer and manage the City's purchasing process, provided, however, that so long as all purchasing and bid regulations have been complied with, City departments under the direction of the Mayor shall decide what items are to be purchased and what vendors are to be chosen, and provided further that the City Council may by ordinance transfer all or some purchasing functions to a department of City government under the authority and direction of the Mayor.
(13) Certify that all bids are in accordance with proper bid procedures before the City may award a bid and may, in order to carry out this requirement, be present or have a designee present at all bid openings.
(14) Provide revenue estimates to the Mayor and City Council.
(15) Perform such other duties as may be prescribed by City ordinance so long as such duties are not prohibited by this Charter and do not violate state or federal law or regulations applicable to Charter cities.
(16) Appoint such Deputy Auditors as may be authorized by ordinance, who shall perform such duties as required by the Auditor. The Auditor may designate one or more of such Deputies to perform the duties of Auditor in the event of the temporary absence of the Auditor.
(G) Except for the administration of the Auditor’s office or department, and except to ensure compliance with appropriate fiscal, accounting or auditing standards, procedures, regulations, or laws, the Auditor may advise but shall not have any authority over Mayoral or Council policy decisions in the administration or implementation of the city budget. (Amended 11-6-62; 5-7-13)