2.28.190   Independent audit.
   The council shall provide for an independent, annual audit or more frequent audits as it deems necessary of the transactions and accounts of all officers and employees having the authority to collect, disburse, have custody of or otherwise manage public money, records or property. Such audits shall be made by a nonresident, certified public accountant or firm of such accountants who have no personal interest, direct or indirect, in the affairs of the city government.
(Ord. 4274 § 2 (part), 1995)