Comm No 0058 - Transmit approved ballot language to Clerk

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internal auditor or certified public accountant shall be preferred. All financial audits shall be conducted by a certified public accountant. (c) The \[legislative\] county auditor shall submit an annual budget to the county council. The \[legislative\] county auditor on behalf of the county council shall hire the necessary staff for which appropriations have been made by the county council. (d) The \[legislative\] county auditor shall conduct or cause to be conducted: (1) The annual financial audit of the county, as required in Article X, Financial Procedures, Section 10-13, Post-audit. (2) Performance and/or financial audits of the funds, programs, services, and operations of any county agency, executive agency, or program, as set forth by the \[legislative\] county auditor in an annual audit plan that shall be transmitted to the county council and the mayor and filed with the county clerk as a public record. (3) Follow-up audits and monitoring of responses to audit recommendations by audited entities. (e) For purposes of this section, “county agency” or “executive agency” includes any office, department, board, commission, agency, semi-autonomous agency, or other governmental unit of the county in the executive or legislative branch that is supported, in whole or in part, by county funds. (f) For purposes of carrying out any audit, the \[legislative\] county auditor shall have: (1) Full, free, and unrestricted access to any county officer or employee. (2) Full, free, and unrestricted access to and authority to examine and inspect any record of any county agency, executive agency, or program except for any record protected from disclosure by law, rule or privilege. (3) Full, free, and unrestricted access to and authority to examine and inspect any property, facility, or equipment of any county agency, executive agency, or program pertinent to the audit or to a contract. (4) Full, free, and unrestricted access to and authority to administer oaths and subpoena witnesses and compel the production of records pertinent thereto. If any person subpoenaed as a witness or compelled to produce records shall fail or refuse to respond thereto, the proper court, upon request of the county auditor, shall have the power to compel obedience to any process of the county auditor and to punish, as a contempt of the court, any refusal to comply therewith without good cause. The county auditor may retain special counsel, in the manner authorized by the council, to represent the county auditor in implementing these powers. (g) The \[legislative\] county auditor shall conduct or cause to be conducted all audits in accordance with government auditing standards, and shall set forth final audit findings and recommendations in written reports, copies of which shall be transmitted to the county council and the mayor and filed with the county clerk as public records.” 2