A. As required by Charter, before the beginning of each fiscal year, the Auditor shall consult with the Mayor, City Council, and City Manager regarding the selection of audit entities, and shall prepare a one to five year audit schedule for presentation to the Council. The schedule shall include the proposed plan for audits of departments, offices, boards, activities, subcontractors and agencies for the period. This schedule may be amended during the period as the Auditor may initiate and conduct any other audit deemed necessary. The City Manager and the Auditor are strongly urged to coordinate and communicate in cases where both may be required to or have authority to audit, in order to maximize audit coverage and eliminate duplication of effort, as required by Government Auditing Standards.

B. Since, by Charter, the Mayor is charged with the employment and oversight of the certified public accountants who conduct the City’s annual financial statement attest function audit, the Mayor and Auditor are also urged to coordinate regarding this audit. Under current law, the financial statement auditors and certain other external auditors are also required to follow Government Auditing Standards, and required to coordinate with the independent City Auditor. (Ord. 6910-NS § 2 (part), 2006)