A financial audit for all offices, departments, institutions, boards, commissions,
and other agencies of the county government, except those whose entire records, accounts
and affairs are completely audited by other independent auditors, shall be made within
6 months following the close of each fiscal year of the county by an independent firm
of certified public accountants whose members are licensed for the practice of their
profession under the laws of this state. The selection of such firm and its employment
by contract shall be made by the county executive with the advice and consent of the
county council. All records of the county auditor and all records and files pertaining
to the receipt and expenditure of county funds by all officers, agents and employees
of the county and all offices, departments, institutions, boards, commissions, and
other agencies thereof shall be open to the inspection of the auditors conducting
the audit. The county council shall have the power to implement the provisions of
this section by legislative act not inconsistent herewith, and to require such additional
independent audits as it shall deem necessary.
(Bill No. 79, 1978, § 1; approved by voters Nov. 7, 1978; effective Dec. 8, 1978;
Bill No. 129, 1990, § 1; approved by voters Nov. 6, 1990; effective Dec. 7, 1990;
Bill No. 100-96, § 1; approved by voters Nov. 5, 1996; effective Dec. 5, 1996)
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