13.101 Council Auditor's Office continued; Council Auditor designated. The Council Auditor's Office, authorized by the Charter, is continued as a department of the legislative branch of the Consolidated Government. The head of the Council Auditor's Office is the auditor appointed by the Council under the provisions of s. 5.10 of the Charter, who is designated as the Council Auditor. History.--Ord. 83-591-400, s. 1.

13.102 General duties. The Council Auditor's Office, under the general supervision of the Council Auditor, shall perform the duties imposed upon the Council Auditor by s. 5.10 of the Charter and by Chapter 102 and other laws. History.--Ord. 83-591-400, s. 1. Note.--Derived from Rule 1.401, Rules of the Council.

13.103 Reports; research. The Council Auditor's Office shall prepare such periodic, interim and special audit reports as are required by s. 5.10 of the Charter, Chapter 102, the Council President or the Committee on Finance. The Council Auditor's Office shall do such other research as the Council President, the Committee on Finance or individual Council members may request or require concerning the financial, staffing or management affairs of the consolidated government or of the agencies to which the Council makes miscellaneous appropriations. The Council Auditor's Office may also, from time to time, enter into contracts with the city's independent auditor to develop staffing analysis procedures and assist in the performance of staffing analysis reviews of the consolidated government. History.--Ord. 83-591-400, s. 1; Ord. 86-985-864, s. 1. Note.--Derived from Rule 1.402, Rules of the Council.

13.104 Audit staff. In fulfilling his duties, the Council Auditor shall be assisted by Assistant Council Auditors, appointed by the Council, and by various public accounts auditors and civil service personnel as are provided from time to time in the budget and under general city procedure. History.--Ord. 83-591-400, s. 1; Ord. 98-874-E, s. 1. Note.--Derived from Rule 1.403, Rules of the Council.

13.105 Council Auditor to assist independent auditor. The Council Auditor shall render assistance to the independent auditor appointed by the Council under s. 5.11 of the Charter as agreed upon between him and the independent auditor. This assistance shall be extended to all special audits or limited examinations ordered by the Council under s. 5.11 of the Charter. History.--Ord. 83-591-400, s. 1.

13.106 Rules of Council Auditor; principles and practices to be considered. Except as otherwise specifically provided by law, the financial transactions of each executive, legislative and judicial agency and of each public or private agency to which the Council makes miscellaneous appropriations shall be subject to audit by the Council Auditor's Office in accordance with such principles and procedures and under such rules as may be prescribed by the Council Auditor. In the determination of auditing procedures to be followed and the extent of examination of vouchers and other documents, the Council Auditor shall give due regard to generally accepted principles of auditing, including internal audit and control, and related administrative practices of the respective agencies.

History.--Ord. 83-591-400, s. 1.