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<br /> <br /> <br /> April 9, 2008 <br /> Page 2 <br /> <br /> "Section 3- Office of the Legislative Auditor. <br /> <br /> (a) There is established within the legislative branch an independent office of <br /> the legislative auditor to be headed by a legislative auditor who shall be <br /> appointed by the county council and shall serve for a period of six years, <br /> and thereafter, until a successor is appointed. The council, by a two- <br /> thirds vote of its membership, may remove the legislative auditor <br /> from office at any time for cause. <br /> /1\ The salary 11 bli the <br /> eeinmssie;r ,.-esta~.lsh th~salary -af t6 <br /> r.,.~ <br /> legislative nuditor, <br /> ,a-auv,e the legislative auditor- from offiee at an), time <br /> ear] <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 government 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 /> <br /> (c) The legislative auditor shall submit an annual budget to the county council <br /> land appoint neeessa", staff for-whieh uppr-opriations have been <br /> made by the eouneil. The legislative na-d-otor and- Rny staff appointed <br /> by the legislative auditor- shall be exempt fFom eivil seFyiee laws and <br /> elassifieatiens]. 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 /> <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 />