[HISTORY: Adopted by the City Council of the City of Laconia 12-29-1975 as Ch. 12
of the Public Ordinances of 1975. Amendments noted where applicable.]
An independent auditor shall be selected by a process involving
the solicitation of qualifications or proposals and otherwise conforming
to the City's current and adopted Purchasing Procedures.[1] The City administration shall seek and obtain qualification
statements or written proposals from accounting firms, and, upon completion
of the City administration's review of these proposals, the City
Manager shall recommend the appointment of an independent auditor
to the City Council. The City Council shall then accept or reject
the City Manager's recommendation. The auditor shall be a certified
public accountant experienced in municipal accounting. During the
auditor's term of service, the auditor shall not be associated
with city government in any other capacity.
Said auditor shall annually and more often, if directed by the
City Council, examine and audit the accounts of the several departments,
including the Laconia Airport Authority, officers and agents of the
City and make report of his findings to the City Council. For the
purpose of such examinations, he shall have access to all securities,
funds, books, papers and vouchers in possession of any and all of
said officers and agents, and they shall furnish all the aid and information
required by him in the prosecution of such examinations. He shall
ascertain, as far as he is able, if there are any assets of doubtful
value, if all moneys and accounts due the City have been collected
and if any overdue or disputed liabilities remain unpaid and report
the same. He shall examine as to methods of bookkeeping in use and
shall from time to time recommend such changes as he may deem necessary
to bring about uniform, clear and accurate methods. He shall make
up the financial statement at the end of the year, arranging it in
such manner as will clearly and precisely show all moneys received
and paid out and for what purposes, with a list of all assets and
liabilities and a complete summary of the financial condition of the
City.
The auditor shall receive such compensation or salary for his
services as the City Council shall determine.
