A. The Auditor may obtain the services of Certified Public Accountants, qualified management consultants, or other professional experts necessary to perform the Auditor’s duties within the Auditor’s budget approved by the City Council. These expenses may be included in the Auditor’s annual budget as part of the published annual audit plan, or may be substituted in case of position vacancies if needed to complete the audit plan on schedule. An audit that is performed by contract must be conducted by persons who have no financial interests in the affairs of the governmental unit or its officers. The use of such contracts will follow the City’s normal contracting procedures.

B. The City Manager is urged to provide the Auditor with timely information about contemplated required or elective audits, or similar consulting engagements to be performed by other external auditors, so that all auditors may comply with Government Auditing Standards concerning the coordination of audit work, and sharing of information regarding internal control concerns, and to avoid duplication of effort and ensure effective audit coverage. The Mayor is also urged to provide such information and opportunities for coordination with the public accounting firm selected for the City’s annual financial statement audits. The Auditor may assist with the selection or oversight of this audit if requested to do so. (Ord. 6910-NS § 2 (part), 2006)