Earlier editions: 2026-09
Porterville Municipal Code Art. IX Internal City Audits
Porterville Municipal Code · 2026-10 edition · updated 2026-10-03 · Porterville
Cite as: Porterville Municipal Code Article IX · Text as of 2026-10-03
2-73: PURPOSE:¶
The city council shall conduct internal audits for the purpose of managing the city's independent auditor, and reviewing the annual audit and the comprehensive annual financial report (CAFR) prior to the submission of these documents to the city council. (Ord. 1703 § 1, 10-3-2006)
2-74: AUDIT COMMITTEE:¶
A. Committee Established; Membership: An audit committee is hereby established consisting of one member of the city council and one member of the public (both to be appointed by the city council), the city manager, the city attorney, and the chief financial officer.
B. Duties:
The internal city audit committee shall manage the work of the independent auditor, reviewing both the annual audit and the comprehensive annual financial report (CAFR) prior to submission to the city council. The audit committee shall also manage special studies when assigned by the city council.
When called upon to do so by the mayor or any other member of the audit committee, the audit committee shall meet to review any other financial matter of the city.
The audit committee may, upon its own motion, establish and adopt bylaws or rules of order to govern the proceedings of the committee. (Ord. 1703 § 1, 10-3-2006)
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