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Full text for CA -5 <br />1. Section 3-18 is amended to read: <br />"Section 3-18. Office of the [Leap] County Auditor. <br />(a) There is established within the legislative branch an independent office of the <br />[legislative] county auditor to be headed by a [legislative] county auditor who <br />shall be 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-thirds vote of <br />its membership, may remove the [legislative] county auditor from office at any <br />time for cause. <br />(b) The [legislative] county auditor shall possess adequate professional proficiency <br />for the office demonstrated by relevant certification, such as certification as a <br />certified internal auditor or certified public accountant or an advanced degree in a <br />relevant field, and at least three years of general auditing experience which shall <br />include a minimum of one year's experience in the field of government auditing. <br />A certified internal auditor or certified public accountant shall be preferred. All <br />financial audits shall be conducted by a certified public accountant. <br />(c) The [legislative] county auditor shall submit an annual budget to the county <br />council. The [legislative] county auditor on behalf of the county council shall hire <br />the necessary staff for which appropriations have been made by the county <br />council. <br />(d) The [legislative] county 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, services, and <br />operations of any county agency, executive agency, or program, as set <br />forth by the [legislative] county auditor in an annual audit plan that shall <br />be transmitted to the county council and the mayor and filed with the <br />county clerk as a public record. <br />(3) Follow-up audits and monitoring of responses to audit recommendations <br />by audited entities. <br />(e) For purposes of this section, "county agency" or "executive agency" includes any <br />office, department, board, commission, agency, semi -autonomous agency, or <br />other governmental unit of the county in the executive or legislative branch that is <br />supported, in whole or in part, by county funds. <br />(f) For purposes of carrying out any audit, the [legislative] county auditor 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 <br />any record of any county agency, executive agency, or program except for <br />any record protected from disclosure by law, rule or privilege. <br />(3) Full, free, and unrestricted access to and authority to examine and inspect <br />any property, facility, or equipment of any county agency, executive <br />agency, or 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 <br />Form CA -1 <br />Revised 8/29/18 <br />3 of 4 <br />