§ 5.06. Independent audit.

The council shall cause an independent audit to be made of the books of account, records and transactions of all the administrative departments of the city at least once yearly. Such audits, during such fiscal year, shall be made by one or more certified public accountants who for three (3) years next preceding have held a certificate issued by the State Board of Accountancy of the State of Texas, or by a state maintaining an equal standard of professional requirements, which entitled the holder of such certificate to a Texas certificate. The auditor or auditors to make the said audit shall be selected by the council and shall be responsible to the council; provided, however, that no auditor may be selected for more than five (5) consecutive years. The duties of the auditor or auditors so appointed shall include the certification of all statements. The report of such auditor or auditors for the fiscal year shall be printed and a copy thereof shall be furnished to each member of the council, the city manager, and to each citizen who may apply therefore. The original report of the said auditor or auditors shall be kept among the permanent records of the city.

(Ord. of 11-17-08)