Prior to the end of each fiscal year, the council shall designate certified public accountants to make an independent audit of accounts and all other financial transactions of the city government existing at the end of the fiscal year. Reports of audit shall be made directly to the council. Accountants selected to make such audits shall have no personal interest, direct or indirect, in the fiscal affairs of the city government or of any of its officers. They shall not maintain any accounts or records of the city business. The auditors shall post-audit the books and documents kept by the city and all separate or subordinate accounts kept by any other office, agency or department of the city government. The same auditor or auditing firm shall not perform the city audit for more than four (4) consecutive years.
(Ord. 92-28, passed 9-17-92) (Adopted by electorate 11-3-92)