HomeMy WebLinkAboutSubmittal-Charter Section 48-Auditor GeneralSUBPART A — THE CHARTER
Sec. 48. - Office of independent auditor general.
(a) Created; responsibility. There is hereby created the Office and position of Independent Auditor
General to provide the City Commission with independent oversight of audit and analytical functions of
the City. The Office of the Independent Auditor General shall report directly to the City Commission.
(b) Appointment, qualifications and term of Independent Auditor General. The city commission shall
appoint an auditor, who shall be a Certified Public Accountant, to serve as the director of the Office of
the Independent Auditor General and to be known as the Independent Auditor General ("IAG"). At the
time of appointment, the IAG shall have and maintain an active license, shall be certified under the
public accountancy law in Florida, shall have a degree in public administration or in lieu of such degree
shall have at least five years experience in public administration and shall have sufficient experience in
governmental accounting and auditing practices. The initial appointment shall begin January 1, 2000,
and shall end with the election in November 2001. Thereafter, the appointment shall be for a term of
four (4) years. During the initial and any subsequent term, the IAG shall be subject to suspension
and/or removal by the city commission for incompetence, neglect of duty, immorality, drunkenness,
failure to obey orders given by proper authority, or for any other just and reasonable cause.
(c) Duties and powers. The IAG shall be responsible to provide independent oversight of audit
functions, and for the performance of such other duties as may be assigned by the city commission or
any member of the city commission. To the degree necessary to fulfill the responsibilities of the office,
the IAG shall have the power and authority to:
(1) Examine city audit functions and accounting systems, provide budget and legislative
analysis, conduct financial, operational, compliance, single act and performance audits of city
government, officials, and independent agencies, with reports submitted to the city commission as
deemed necessary by the IAG or as may be required by the city commission, from time to time,
and copied to the administration.
(2) Have free and unrestricted access to city government employees, officials, records and
reports and where appropriate, require all branches, departments, agencies and officials of city
government to provide oral and written reports and to produce documents, files and other records.
(3) Render assistance to external auditors retained by the city commission. Such assistance
shall be limited to special audits or limited examinations ordered by the city commission.
(d) Staffing. The Office of Independent Auditor General shall be staffed by such professional
assistants and support personnel as shall be designated by the IAG and as are approved in the city's
annual budget, as may be amended from time to time by the City Commission.
(e) Establishment of operating procedures and responsibilities. The IAG may, from time to time, issue
directives setting forth the operating procedures to be followed and responsibilities to be discharged by
the Office.
(Res. No. 99-608, § 2, 8-2-99; Res. No. 01-843, § 2, 8-9-01)
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