The council shall provide annually for an independent audit of the accounts and other
evidences of financial transactions of the metropolitan government and of its every
department, office and agency. The audit shall be made by an accountant or an accounting
firm, the members of which have no personal interest, direct or indirect, in the fiscal
affairs of the metropolitan government or of any of its departments, offices, or agencies.
The designated accountant shall be a certified public accountant, or, if an accounting
firm is employed, the members thereof shall be so certified and thoroughly qualified
by training and experience in governmental accounting to perform the audit.
The independent audit shall be made by a firm chosen by a three member audit board.
This board shall consist of the presiding officer of the council, the chairman of
the finance committee of the council, and the chairman of the metropolitan board of
education.
The audit may be conducted on a quarterly or continuing basis and the final report
of the annual audit shall be completed as soon as practicable after the close of the
fiscal year, and in no event later than four months after the close of the fiscal
year. The audit report shall be available to the public and to the press.
The council may at any time order an examination or special audit of any department,
office or agency of the government.
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