The Auditing Department shall have the power and its duty shall be to perform the following functions:
(a) Approval of Disbursement Requisitions. It shall examine and approve or disapprove all requisitions submitted to it through the Director of Finance by any officer, department, board or commission of the City or other agency to which an appropriation has been made. The Department shall approve a requisition which it finds to be for a purpose comprehended by the appropriation against which it is drawn and in a proper amount. Otherwise the requisition shall be disapproved and returned to the Director of Finance.
(b) Orders for the Payment of Money Out of the Treasury. The Department shall issue its order to the City Treasurer authorizing the Treasurer to issue checks for payments out of moneys in the City Treasury as called for by an approved requisition. 240
(c) Audits of the Financial Affairs of Officers, Departments, Boards, Commissions and Other Agencies. The Department shall audit at least annually the affairs of every officer, department, board, including the accounts of any board of directors of City trusts, and commission of the City and, as far as may be necessary, the accounts of any other agency receiving an appropriation from the City. No contract with an agency shall be valid unless it contains a provision granting the Department the discretion to audit the affairs of the agency as authorized in this section during the term of the contract. Audits shall include all collections made on behalf of the City by an officer, department, board, commission or other agency. The accounts of police and firefighter's pension funds receiving appropriations from the Commonwealth of Pennsylvania shall be audited annually. An audit report shall be made on every audit. 241
Special audits of the affairs of any officer, department, board, commission or agency may be made whenever in the judgment of the City Controller they appear necessary, and shall be made whenever the Mayor shall call upon the City Controller to make them.
Copies of all audit reports made by the Auditing Department shall be promptly submitted to the Mayor and to the Council.
For purposes of this section, agency shall mean any entity which:
(1) receives funds from the City, and either
(2) is created by, or whose board of directors is in whole or part appointed by, one or more City officials or bodies; or
(3) that is organized pursuant to legal authority granted to it by City ordinance. 242
(d) Recommendations. The Department shall from time to time make recommendations to the several officers, departments, boards, commissions or other agencies receiving appropriations from the City for the improved efficiency and economy of their operations involving the expenditure of City funds.
ANNOTATION
Sources: Act of June 25, 1919, P.L. 581, as amended, Article XII, Section 3, as amended; the Fiscal Code of 1929, Act of April 9, 1929, P.L. 343, Article IV.
Purposes: 1. The Auditing Department's approval of disbursement requisitions is required to prevent the improper disbursement of City funds. In the absence of screening at this stage, funds might be improperly disbursed and their recovery at a later date might be difficult and might involve considerable expense to the City. A disbursement is improper if it is not made for a purpose comprehended by the appropriation against which it is drawn. If a requisition is approved, the Department issues its order on the City Treasurer authorizing him to make payment.
2. The Auditing Department is the official agency of the City for auditing annually every officer and agency, City or otherwise, receiving appropriations from the City. Collections as well as disbursements are to be audited. Special provision is made in the case of police and firemen's pension funds receiving appropriations from the Commonwealth because of statutory requirements. Act of June 25, 1919, P.L. 581, Article XII, Section 3, as amended. The final step of the auditing process is a report of every audit so that the result will be made known to the Council and to the executive branch.
3. The Controller is authorized to make special audits wherever he deems them necessary and whenever the Mayor requests him to do so for circumstances may from time to time indicate that an immediate audit is an urgent necessity.
4. As a result of its audits, the Auditing Department will obtain detailed information of the operations of every officer and agency of the City. Such information may enable it to suggest economies and improved methods of operation and the Department is authorized to make recommendation towards this end.
Notes
| 240 | |
| 241 | |
| 242 | Subsection (c) amended by approval of the voters at the election held on November 4, 2003 and certified on December 1, 2003. See Bill No. 020810 (approved May 15, 2003); Resolution No. 020817 (adopted May 1, 2003). Enrolled resolution designated new subsections under subsection (c) as "a)", "b)" and "c)"; renumbered as (1), (2) and (3) by Code editor. |