A. In order to meet Government Auditing Standards regarding impairment to independence caused by restrictions on funds or other resources provided to the audit organization that adversely affect the audit organization’s ability to carry out its responsibilities, the Charter states that sufficient funds shall be provided to carry out the responsibilities of the Audit function, subject to available resources.

B. The Auditor’s Office shall be exempt from any City Manager or City Council policy to require City departments to save a portion of their budget as targeted savings, except where Council determines otherwise. The Auditor shall be authorized to transfer budgeted funds between personnel and non-personnel line items, to the extent that those resources are needed to complete the audit plan that has been presented to the City Council, and provided that the Auditor’s Office remains within the budget adopted by the City Council. (Ord. 6910-NS § 2 (part), 2006)