[Adopted as Ch. 2, Art. III, Div. 6, of the 1990 Code]
It shall be the duty of the Auditor to render any service that the City Manager or Council may direct.
The position of Deputy City Auditor is hereby created for the sole purpose of signing warrants in the absence of the Auditor or when the Auditor is incapacitated.
It shall be the duty of the Auditor to keep, in a neat, methodical style and manner, a complete set of records, under the direction of the City Manager, wherein shall be entered, among other things, the various appropriations made by the Council, each under its appropriate head, and wherein shall be charged to each appropriation the different expenditures and payments that from time to time shall be made therefrom.
The Auditor shall receive all bills and accounts from persons having demands against the City, examine them carefully in detail and maintain records of such bills and accounts in accordance with the state statutes.
In instances where the Treasurer has turned over accounts receivable to the Corporation Counsel for collection, the Auditor shall have the authority to charge off the actual cost of such collection.
The Auditor shall have access to all of the records of the departments of the City; and upon exercising such authority, he shall make recommendations for improvements in such recordkeeping to the City Manager.
The Auditor shall preaudit the records of the City; and upon discovering any discrepancies therein, he shall give written notice of such fact to the City Manager and Council.
The Auditor shall conduct a continuous postaudit of the account books, records and other evidences of financial transactions kept in the other departments and agencies of the City government. If he shall find in the course of such audit evidence of improper transactions, or of incompetence in keeping accounts or handling funds or of any other improper practice of financial administration, he shall report the same to the City Manager and Council immediately.
The Auditor shall cause all books, papers, vouchers and documents under his care, belonging to the City, to be securely deposited in some fireproof safe or vault or computer tape and shall deliver them to his successor in office.
In case an appropriation shall be exhausted, the Auditor shall immediately give written notice of such fact to the Manager.