Bill Type and Number: Ordinance 2007-460

Sponsor: Council Member Jenkins

Date of Introduction: April 24, 2007

Committee(s) of Reference: Rules, Audit

Date of Analysis: April 27, 2007

Type of Action: Ordinance Code amendment

Bill Summary: The bill amends Ordinance Code Chapter 102 – Auditing Regulations – to create a new Section 102.118 - Audits of Consolidated Government Constitutional Officers’ agencies; discussion with Constitutional Officers; written reply by Constitutional Officers. The section provides that the offices of the 5 Constitutional officers (Tax Collector, Property Appraiser, Supervisor of Elections, Clerk of the Courts, Sheriff) shall be audited at least once every 5 years by the Council Auditor. The section further provides that the Council Auditor shall discuss the results of the audit with the Constitutional officer or his/her designee at the conclusion of the audit, and that the Constitutional officer must provide a written response to the audit’s findings and recommendations to the Auditor within 20 days of the delivery of the draft audit report.

Background Information: The Council Auditor is authorized to audit any entity affiliated with the City government, but does not have the resources to audit every entity every year. The Council Auditor and his staff engage in an exercise approximately every 3 years to determine their audit priorities for the next several years based, among other things, on the inherent risk involved in each office or function, the length of time since the last audit, any indications of potential trouble in a particular function, and City Council interest.

Policy Impact Area: Audit review of Constitutional officers

Fiscal Impact: Undetermined

Analyst: Clements