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<br /> <br /> <br /> <br /> <br /> <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 /> (c) The legislative auditor shall submit an annual budget to the county <br /> council. The legislative auditor on behalf of the county council shall <br /> hire the necessary staff for which appropriations have been made by <br /> 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 /> (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 /> (2) Full, free, and unrestricted access to and authority to examine and <br /> inspect any record of any county agency, executive agency, or <br /> program except for any record protected from disclosure by law, <br /> rule, or privilege. <br /> (3) Full, free, and unrestricted access to and authority to examine and <br /> inspect any property, facility, or equipment of any county agency, <br /> executive agency, or program pertinent to the audit or to a contract. <br /> The legislative auditor shall conduct or cause to be conducted all audits in <br /> accordance with government auditing standards, and shall set forth final <br /> audit findings and recommendations in written reports, copies of which <br /> shall be transmitted to the county council and the mayor and filed with the <br /> county clerk as public records." <br /> <br /> <br /> <br /> <br /> <br /> 3 <br />