The CAO shall:
(A) Develop, publish and implement a Code of Conduct for the Audit Department to foster a high degree of ethics, diligence and behavior;
(B) Ensure that an Internal Audit Department Charter is published, implemented and amended, from time to time, to adhere to Generally Accepted Governmental Auditing Standards or other generally relevant standards established by the American Institute of Certified Public Accountants and Institute of Internal Auditors. The Charter shall articulate the relevant standards that will be followed and must be consistent with applicable laws and federal grant guidelines and shall include standards used for assurance and consulting reviews;
(C) The CAO must submit, for CEO approval, the Code of Conduct and Charter, excluding non-substantive amendments. Prior to finalizing the Code and Charter, the CAO shall submit them to the Committee for a ten-day comment period. The CAO and CEO shall review comments and respond accordingly; and
(D) Make the Code of Conduct and Audit Department Charter available to Metra personnel and the general public by publishing both to the Metra website.
(Ord. MET 22-05, passed 6-15-2022)