(A) The finances of the city shall, under the commission, be examined and audited by a certified public accountant at least once a year with no exceptions. The financial audit shall be a certified audit and all reports and recommendations of the auditor shall be made directly to the commission. The city commission shall each year consider and determine the need for a professional management evaluation of the administrative activities.
(B) Upon the death, resignation, removal or expiration of the term of any officer of the city, other than the director of finance, the director of finance shall cause an audit and investigation of the accounts of such officer to be made and shall report to the city manager and the commission. Either the commission or the city manager may at any time provide for an examination or audit of the accounts of any department, office or officer of the city. In case of the death, resignation or removal of the director of finance, the city manager shall cause an audit to be made of his accounts. If as a result of any such audit, an officer be found indebted to the city the director of finance, or other person making such audit, shall immediately give notice thereof to the commission, the city manager, and the director of law, and the latter shall forthwith proceed to collect indebtedness.
(Adopted by electorate, November 7, 1978 – Amending Ordinance No. 41-78)