|
(2) Performance and/or financial audits of the funds, programs, services, and
<br />operations of any county agency, executive agency, or program, asset forth by the
<br />county auditor in an annual audit plan that shall be transmitted to the county
<br />council and the mayor and filed with the county clerk as a public record.
<br />(3) Follow-up audits and monitoring of responses to audit recommendations by
<br />audited entities.
<br />(4) Investigations of reports of fraud, waste or abuse within county operations, when
<br />the county auditor determines that the allegation of fraud, waste or abuse warrants
<br />investigation. The county auditor may provide findings and recommendations to
<br />the appropriate county official or officials after completing the investigation.
<br />(e) For purposes of this section, “county agency” or “executive agency” includes any office,
<br />department, board, commission, agency, semi-autonomous agency, or other
<br />governmental unit of the county in the executive or legislative branch that is supported, in
<br />whole or in part, by county funds.
<br />(f) For purposes of carrying out the duties prescribed in subsection (d), the county auditor
<br />shall have:
<br />(1) Full, free, and unrestricted access to any county officer or employee.
<br />(2) Full, free, and unrestricted access to and authority to examine and inspect any
<br />record of any county agency, executive agency, or program except for any record
<br />protected from disclosure by law, rule or privilege.
<br />(3) Full, free, and unrestricted access to and authority to examine and inspect any
<br />property, facility, or equipment of any county agency, executive agency, or
<br />program pertinent to the audit or to a contract.
<br />(4) Full, free, and unrestricted access to and authority to administer oaths and
<br />subpoena witnesses and compel the production of records pertinent thereto. If
<br />any person subpoenaed as a witness or compelled to produce records shall fail or
<br />refuse to respond thereto, the proper court, upon request of the county auditor,
<br />shall have the power to compel obedience to any process of the county auditor
<br />and to punish, as a contempt of the court, any refusal to comply therewith without
<br />good cause. The county auditor may retain special counsel, in the manner
<br />authorized by the council, to represent the county auditor in implementing these
<br />powers.
<br />(g) The county auditor shall conduct or cause to be conducted all audits in accordance with
<br />government auditing standards, and shall set forth final audit findings and
<br />recommendations in written reports, copies of which shall be transmitted to the county
<br />council and the mayor and filed with the county clerk as public records.
<br />(2008, Ord. No. 08-81, sec. 3; 2010, Prop. 7, sec. 7; 2020, Prop. 1, sec. 3; 2022, Ord. No. 22-85, sec. 2.)
<br />ARTICLEIV
<br />EXECUTIVE BRANCH
<br />GENERAL PROVISIONS
<br />Section 4-1.Executive Powers.
<br /> The executive powers of the county shall be vested in and exercised by the executive
<br />branch, which shall be headed by the mayor, and administered by the managing director, except
<br />as otherwise provided by this charter.
<br />(2000, Prop. 2, sec. 3.)
<br />9
<br />
<br />
|