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Then obviously, well, another section is one of the areas of duties of the Finance Director, it
<br />makes reference to an auditor. This County has not had an auditor in years. I think it's a fall-
<br />back to the pre -Charter days and, subsequent to that, there's been recognition of a Legislative
<br />Auditor. And more recently, you know, there's been reference to a mandatory program
<br />reviews to be conducted by the Council that, you know, kind of overlap what maybe an auditor
<br />would do. And maybe that should be clarified, you know, because while there is mention of a
<br />Legislative Auditor, there's mention of an auditor, there are no specific duties. So, you know, we
<br />could have two positions, one with the Council and one with the Mayor, going in similar
<br />directions, overlapping each other, for no reason, you know, at a time when, you know, money is
<br />tight. I just thought I'd bring that out to you because the Charter does reference -, Section 5-3.3
<br />does make reference to an auditor.
<br />SANTANGELO: Where is that?
<br />HERKES: On Page 10.
<br />SANTANGELO: Okay. I was looking it up. Thank you.
<br />TAKAHASHI: Yeah. I think more recently we take it that, you know, the auditing
<br />functions would fall under the County Council, because they are required to conduct an external
<br />audit annually. But there is a growing need for an internal audit program, but I don't know if it
<br />has to be a Charter, you know, issue. We could just do it internally, but we would certainly not
<br />want to overlap what the Legislative Auditor would be embarking on. From that, I kind of
<br />prepared a, expounded on what the internal audit function should be, just to give you an idea as to
<br />what I see being needed.
<br />Now, as far as the Department of Finance, well, I guess, you know, we, too, have our growing
<br />pains. We get assignments that -.
<br />HERKES: Shrinking pains.
<br />TAKAHASHI: We get assignments that, you know, people would ask me why is it in
<br />Finance, but these are things that get created by legislation, they get created by ordinances so, you
<br />know, we'll deal with that, you know, without Charter recommendations. So that's about all that
<br />I have.
<br />RAY: Okay. Questions? Marni.
<br />HERKES: Under that auditor, it says all duties and functions of the purchasing agent,
<br />the treasurer and the auditor of the County as provided by law.
<br />TAKAHASHI: Yeah. I looked for the law.
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