A. As required by Government Auditing Standards, the Auditor shall ensure that: (1) independence and objectivity are maintained; (2) professional judgment is used in planning and performing the work and in reporting the results; (3) the work is performed by personnel who are professionally competent and collectively have the necessary skills and knowledge; and (4) an independent peer review is periodically performed, resulting in an opinion issued as to whether an audit organization’s system of quality control is designed and being complied with to provide reasonable assurance of conforming with professional standards. These reports shall be provided to the City Council.

B. In order to offer audit services that are valuable to management and to the City Council while meeting Government Auditing Standards regarding freedom from external impairments to independence regarding restriction of or interference with audit work, the Charter specifies that the Auditor shall consult with the Mayor, City Council and City Manager regarding the selection of audit entities, but the final decision of what to audit shall remain with the Auditor.

C. Auditor employee classifications (such as Auditor I, Senior Auditor, and Audit Manager) shall be unique to the Auditor’s Office. The City Council shall strive to ensure that the independence of staff auditors is maintained to the extent consistent with the Charter.

D. If the Auditor conducts an audit of an activity for which the elected Auditor is or was responsible, the audit scope will state that the auditors are not organizationally independent with regard to the entity being audited, as required by Government Auditing Standards.

E. The Auditor shall have the right to place items on the City Council agenda for discussion without interference. (Ord. 6910-NS § 2 (part), 2006)