§ 102.111. Agencies to maintain adequate records; penalty.

All officers and persons whose respective agencies (including nongovernmental agencies as defined in Section 102.106) the Council Auditor's Office is authorized to audit shall enter into their public records sufficient information for a proper audit and shall make it available to the Council Auditor or an auditor designated by him on demand. An officer or person, being an officer or employee of the Consolidated Government or its independent agencies, who wilfully fails or refuses to furnish or produce a book, record, paper, document, data or sufficient information necessary to a proper audit which the Council Auditor's Office is authorized or required to perform shall be subject to removal from office.

(Ord. 83-591-400, § 1)