Stockton Municipal Code

Chapter 3
ADMINISTRATIVE

Part II
BOARDS, COMMISSIONS, COMMITTEES, DEPARTMENTS, ETC.

Division 12
CITY AUDITOR

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*Editor’s Note: Former Division 12 pertaining to Director of Finance, previously codified herein and containing portions of Ordinance Nos. 072-90C.S. and 081-90C.S. was repealed in its entirety by Ordinance No. 053-92C.S.

SEC. 3-017. CITY AUDITOR:
The City Auditor shall be appointed by, report to, and serve at the pleasure of the Stockton City Council.
(Amended by Ordinance 023-95C.S. — Effective October 25, 1995)(Added by Ordinance 054-92C.S. — Effective Jan.14, 1993)

SEC. 3-018. DUTIES OF THE CITY AUDITOR:
The City Auditor shall perform the following duties at such times and in such manner as may be prescribed by the City Council:
(A) Audit the books, accounts, money, and securities of departments and agencies of the City and, thereafter, make recommendations to the City Manager regarding the necessary controls that may be implemented at reasonable costs to ensure that receipt of funds and disbursements in connection therewith are made in accordance with applicable laws, regulations, and policies.
(B) Examine and audit the financial books, financial records, financial accounts, funds, and securities of all departments and agencies of the City for the purpose of determining:
(1) The accuracy and correctness of such books, records, and accounts;
(2) That the City is receiving all monies due it; and
(3) That such monies are being allocated to the funds entitled thereto.
(C) Determine the extent to which the assets of each City department are being accounted for and safeguarded from loss.
(D) Perform auditing functions consistent with the auditing standards of the Government Auditing Standards.
(E) Report the result of such audits to the City Council and City Manager.
(F) Perform such other auditing functions as may be assigned by the City Council consistent with provisions of the Stockton City Charter.
(Amended by Ordinance 023-95C.S. — Effective October 25, 1995) (Added by Ordinance 054-92C.S. — Effective Jan. 14, 1993)

SEC. 3-019. AUDIT DIVISION STAFF:
The City Auditor shall have such staff employees as the City Council may, from time to time, prescribe. The City Auditor shall appoint such staff employees who shall then serve at the pleasure of the City Auditor.
(Amended by Ordinance 023-95C.S. — Effective October 25, 1995) (Added by Ordinance 054-92C.S. — Effective Jan. 14, 1993)