A. All officers and employees of the City of Berkeley, including those of the Berkeley Rent Board and the Berkeley Public Library, shall furnish the Auditor with unrestricted access to employees, information and records (including automated data) within their custody regarding powers, duties, activities, organization, property, financial transactions and methods of business required by the Auditor to conduct an audit or otherwise perform audit duties and non audit services. In addition, they shall provide access for the Auditor to inspect all property, equipment, and facilities within their custody. The aforementioned shall also apply to the Berkeley Housing Authority and the Berkeley Redevelopment Agency, so long as those agencies received City funding or in-kind services and the requests for information are related to the City funding or services provided.

B. All agreements with outside contractors and subcontractors shall, in addition to access provided to the City generally, provide for Auditor access to all financial and performance related records, property, and equipment purchased in whole or in part with governmental funds and facilities or to records relevant to the performance of the contract. Any agreements which, by their nature, would not require audit services, may delete such right to audit clause only upon approval of the Auditor or vote of the City Council.

C. All references in the Berkeley Municipal Code to the rights of the City Manager and designees in audit, investigation, and inspection related to the collection of revenues such as fees and taxes shall also be construed to include the rights and authorities of the Auditor to perform such audits and inspections.

D. As required by Government Auditing Standards, the Auditor shall not publicly disclose any information received during an audit that is considered proprietary in nature (confidential) by any local, state or federal law or regulation.

E. All auditor job classifications are designated as enforcement authorities for violations of City ordinances and are authorized to issue administrative citations. Auditors will typically issue administrative citations when businesses and individuals conducting business with the City of Berkeley, or conducting business in the City of Berkeley, do not provide the Auditor’ s Office with requested information or documentation for an audit, when they are required to do so in City ordinances. (Ord. 6952-NS § 1, 2006: Ord. 6910-NS § 2 (part), 2006)