A. The city auditor shall conduct audits of city departments, offices, boards, commissions, and committees as directed by the council. Audits may be conducted for the following purposes:
1. Determining if city activities and programs have been authorized by applicable law or regulation, and are being conducted in compliance with applicable laws and regulations;
2. Evaluating if a department, office, board, commission, or committee is acquiring, managing, protecting, and using its resources economically, efficiently, equitably, and effectively;
3. Determining whether city programs, activities, functions, or policies are effective, including identification of any causes of inefficiencies or uneconomical practices;
4. Evaluating whether financial and other reports fairly, accurately, and fully disclose all information required by law, and determining whether there are appropriate bases for evaluating programs and activities, including the collection of, accounting for, and depositing of revenues and other resources; and
5. Determining if city departments and offices have established adequate operating and administrative procedures and practices, and internal control systems.
B. The city auditor shall manage the city's whistleblower hotline and determine if allegations of fraud, waste, abuse, or illegal acts need further investigation.
C. As directed by the city council, the city auditor shall assist the council's budgetary inquiries and budgetary decisions by:
1. Gathering, organizing, and analyzing data and information relative to budgetary issues;
2. Providing comparative studies of other cities;
3. Analyzing the city's past, current, and proposed revenues and expenditures;
4. Reviewing existing and potential tax revenues;
5. Analyzing federal, state, and local programs to determine sources of funding and appropriate expenditure options;
6. Reviewing the economic and fiscal effects of proposed legislation;
7. Constructing economic models and indices;
8. Preparing fiscal and economic analysis of city projects;
9. Providing policy research and fiscal analysis on proposed legislation; and
10. Preparing other reports relating to budgetary, economic, fiscal, and legislative policy concerns.
D. The city auditor shall make recommendations to the city council in connection with the city auditor's audits, investigations, analyses, studies, and reports.
E. If an individual councilmember has requested an audit of that councilmember's own office, the city auditor shall retain an independent outside auditor to conduct the audit. (Ord. 2019-0023 § 1; Ord. 2009-031 § 2)