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<br /> <br /> <br /> March 20, 2008 <br /> Page 2 <br /> <br /> [(I) The salary commission shail establish the salary of the <br /> legislative auditnn <br /> (2) The " ":l' by a two thin-ds y mot" of its m mbeFshi , may <br /> the 1 ..dative auditor from °Ct'" eta time to" <br /> remove ear] <br /> <br /> (b) The legislative auditor shall possess adequate professional proficiency for <br /> the office demonstrated by relevant certification, such as certification as a <br /> certified internal auditor or certified public accountant or an advanced <br /> degree in a relevant field, and at least three years of general auditing <br /> experience which shall include a minimum of one year's experience in the <br /> field of govemment auditing. A certified internal auditor or certified <br /> public accountant shall be preferred. All financial audits shall be <br /> conducted by a certified public accountant. <br /> <br /> (c) The legislative auditor shall submit an annual budget to the county council <br /> <br /> land appoint neeessar-y staff for-whieh appropriations have been <br /> made by the eouneil. The legislative auditor and any staff op <br /> by the legislative auditor- shall be exempt from eivil sem4ee laws and <br /> elassifiientiens]. The legislative auditor on behalf of the county council <br /> shall hire the necessary staff for which appropriations have been <br /> made by the county council. <br /> <br /> (d) The legislative auditor shall conduct or cause to be conducted: <br /> (1) The annual financial audit of the county, as required in article X, <br /> Financial Procedures, section 10-13, Post-audit. <br /> (2) Performance and/or financial audits of the funds, programs, <br /> services, and operations of any county agency, executive agency, <br /> or program as set forth by the legislative auditor in an annual audit <br /> plan that shall be transmitted to the county council and the mayor <br /> and filed with the county clerk as a public record. <br /> (3) Follow-up audits and monitoring of responses to audit <br /> recommendations by audited entities. <br /> <br /> [(#)]e For purposes of this section, "county agency" or "executive agency" <br /> includes any office, department, board, commission, agency, semi- <br /> autonomous agency, or other governmental unit of the county in the <br /> executive or legislative branch that is supported, in whole or in part, by <br /> county funds. <br /> <br /> [(g)]f For purposes of carrying out any audit the legislative auditor shall have: <br /> (1) Full free, and unrestricted access to any county officer or <br /> employee. <br />