The Auditor of the County may, from time to time during the term of a license prescribe standards governing the nature, extent and type of accounting system and accounting procedures utilized by a licensee and require changes in accounting standards or procedures utilized by a licensee, for the purpose of promoting the efficient administration of the license fee requirements of this chapter. Any such standards shall be in writing, shall be filed with the Clerk of the Board of Supervisors, and shall be mailed to the licensee to whom directed. A licensee shall promptly comply with all such standards.
During the term of each license, the County may, not more frequently than once each year, conduct an audit of the books, records and accounts of the licensee fee for the purpose of determining whether the licensee has paid license fees in the amounts prescribed by Section 11-2.602. The audit may be conducted by the Auditor of the County or by an independent certified public accounting firm retained by the County, and shall be conducted at the sole expense of the County. 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 Supervisors, and mailed to the County and licensee.
Each licensee shall make available for inspection by authorized representatives of the County, 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. (§ 1, Ord. 1095, eff. July 27, 1989, as amended by § 2, Ord. 1129, eff. November 21, 1991)