Chapter 4.08
ANNUAL AUDIT
Sections:
4.08.010 Required.
The council shall provide for an annual independent audit of the accounts and other evidences of financial transactions of the city and of every city department. The audit shall be made by an accountant, designated by the council, who has no personal interest, direct or indirect, as defined in the Rules of Professional Ethics of the American Institute of Certified Public Accountants, in the fiscal affairs of the city or any of its departments. The designated accountant shall be a certified public accountant licensed to practice in the state and shall be a member of the American Institute of Certified Public Accountants. The accountant shall submit his report to the council and mayor no later than ninety days following the end of the fiscal year under audit. (Ord. 88-7 §3(part): Ord. 74-2a §1(part): prior code §3.10.010)