The auditor of the cable television commission may, from time to time during the term of a franchise prescribe standards governing the nature, extent and type of accounting system and accounting procedures utilized by a franchisee and require changes in accounting standards or procedures utilized by a franchisee, for the purpose of promoting the efficient administration of the franchise pursuant to the provisions of this chapter. Any such standards shall be in writing, shall be filed with the clerk of the board of directors of the commission, and shall be mailed to the franchisee to whom directed. A franchisee shall promptly comply with all such standards.
During the term of each franchise, the cable television commission may, not more frequently than once each year, conduct an audit of the books, records and accounts of the franchisee for the purpose of determining whether the franchisee has paid franchise fees in the amounts prescribed by Section 5.28.1520 of this chapter. The audit may be conducted by the auditor of the commission or by an independent certified public accounting firm retained by the commission, and shall be conducted at the sole expense of the commission. The party conducting the audit shall prepare a written report containing its findings, and the report shall be filed with the clerk of the board of directors of the commission, and mailed to the county, cities and franchisee. Notwithstanding the foregoing, the commission shall conduct such an audit at any time, if requested to do so by the governing body of the county or any of the cities. The cost of such an audit so requested shall be borne by and at the sole expense of the county or any of the cities making the request, and the cost shall be paid within thirty (30) calendar days following receipt of billing therefor by the commission. The report of the audit shall be filed and mailed as prescribed above.
At any time during the term of a franchise, the cable television commission may, through its auditor or a certified public accounting firm which it retains, and at its sole expense, conduct an audit of the books, records and accounts of the franchisee for the purpose of identifying any information which the board of directors of the commission deems necessary to obtain for the purpose of administering the franchise under the provisions of this chapter. A written report of such audit shall be filed with the clerk of the board of directors of the commission, and mailed to the county, cities and franchisee. The franchisee shall comply with any recommendations or directives set forth in such report respecting changes in its accounting system.
Each franchisee shall make available for inspection by authorized representatives of the cable television commission, its books, accounts, and all other financial records at reasonable times and upon reasonable advance notice for the purpose of permitting exercise of the authorities conferred by this section. (Prior code § 20.07.608)