§ 3.16. Audit and examination of city books and accounts.

Latest version.

The city council shall cause an annual audit to be made of the books and accounts of each and every department of the city. At the close of each fiscal year a complete audit shall be made by a certified public accountant, who shall be selected by the city council, and who shall have no personal interest, direct or indirect, in the fiscal affairs of the city government or of any of its officers. Such audit shall include a recapitulation of all internal audits made during the course of each fiscal year, and all audit reports shall be filed with the city council, shall be available for public inspection, and shall be made a part of the archives of the city. Such accountant, so selected, shall not maintain or keep any of the city's accounts or records.

(Ord. No. 2000-12, 2-14-00/5-6-00)

State law reference

Annual audit required, V.T.C.A., Local Government Code, § 103.001 et seq.

                    
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