§ 13.106. Rules of Council Auditor; principles and practices to be considered.


Latest version.
  • Except as otherwise specifically provided by law, the financial transactions of each executive, legislative and judicial agency and of each public or private agency to which the Council makes miscellaneous appropriations shall be subject to audit by the Council Auditor's Office in accordance with such principles and procedures and under such rules as may be prescribed by the Council Auditor. In the determination of auditing procedures to be followed and the extent of examination of vouchers and other documents, the Council Auditor shall give due regard to generally accepted principles of auditing, including internal audit and control, and related administrative practices of the respective agencies.

(Ord. 83-591-400, § 1)