Beverly Hills Municipal Code Art. 13 Office of the City Auditor

The Office of the City auditor is hereby established. The City Council shall appoint the City auditor who shall serve at the pleasure of the City Council. The City auditor shall have such staff and budget as the City Council may prescribe. The City auditor shall serve under the direct supervision and control of, and shall report to, the City Council. (Ord. 17-O-2736, eff. 10-6-2017)

The City auditor shall be a certified public accountant (CPA), a certified internal auditor (CIA), certified government auditing professional (CGAP) or have such other or additional qualifications as the City Council may establish. The City auditor shall set the qualifications for subordinate staff. (Ord. 17-O-2736, eff. 10-6-2017)

A. The City auditor shall have authority to conduct financial and performance audits of all departments, offices, boards, commissions, activities, and programs of the City in order to determine both independently and objectively whether:

1. Programs and activities have been appropriately authorized and are being conducted and funds expended in compliance with applicable laws;

2. The department and/or staff are acquiring, managing, protecting and using resources, including public funds, personnel, property, equipment, and space economically, efficiently, equitably, and effectively and in a manner consistent with the objectives intended by this Code, State law or applicable Federal law or regulation;

3. The City, programs, activities, functions, or policies are effective, including the identification of any causes of inefficiencies or uneconomical practices;

4. The desired result or benefits are being achieved;

5. Financial and other reports are being provided that disclose fairly, accurately, and fully all information required by law, to ascertain the nature and scope of programs and activities, and to establish a proper basis for evaluating the programs and activities including the collection of, accounting for, and depositing of, revenues and other resources;

6. Management has established adequate operating and administrative procedures and practices, systems or accounting internal control systems and internal management controls; and

7. There exist indications of fraud, abuse or illegal acts which require further investigation. (Ord. 17-O-2736, eff. 10-6-2017)

The City auditor shall prepare a written report of the results of each audit conducted and will be responsible for retaining a copy. The Council may prescribe the manner of report preparation and presentation. The City auditor shall not publicly disclose any information received during an audit or any completed audit that is deemed confidential in nature by any local, State or Federal law or regulation. (Ord. 17-O-2736, eff. 10-6-2017)

City employees, agents and officers shall provide the City auditor access to all information, property, and personnel relevant to the performance of an audit, unless restricted or prohibited by law. City employees, officers and agents shall fully cooperate with, and make full disclosure of all pertinent information to, the City auditor. The City auditor and the auditor's staff will work cooperatively with other City departments to ensure that both the needs of the department and the City's audit function are both met in a timely manner. (Ord. 17-O-2736, eff. 10-6-2017)