The office of the city auditor is created and shall be a part of the general administrative division of the department of general government. The city auditor shall, at a minimum, be a member of the Institute of Internal Auditors, Inc., and certified as an internal auditor, and possess appropriate professional certification (certified internal auditor or certified public accountant) and shall maintain the most current standards of independence as promulgated by the Government Auditing Standards, published by the Comptroller General of the United States, General Accounting Office and Institute of Internal Auditors. The city auditor shall report directly to the city manager with a secondary and independent duty to report to the audit committee as set forth herein. The city auditor shall prepare an annual work plan based on an assessment of relative risk. The audit committee shall, under the direction of the city council, review and recommend to the city manager the annual work plan and priorities of the city auditor and may from time to time direct inquiry to the city auditor within the scope of his or her duties, and receive any response as the audit committee may require. The city auditor shall receive the recommendations of and coordinate with, the director of finance and administrative services regarding the annual work plan and priorities and shall submit such recommendations to the audit committee. The city auditor and any employees to be hired to work in the office of the city auditor shall be hired through the appropriate city recruitment process and shall be classified positions. (Ord. 5217 § 1, 1999)

A. The city auditor shall have charge over the following functions to the extent that such oversight is not inconsistent with other provisions of the Glendale Charter:

1. Perform standard government internal audit functions and related duties as set forth in the annual work plan;

2. Examine and evaluate the adequacy and effectiveness of the city's system of internal control and compliance with such controls;

3. Evaluate the quality, efficiency and economy of performance in carrying out assigned responsibilities; and

4. Except as provided in the Glendale Charter, Article XI, Section 6., perform financial-related audits;

5. Perform such other audit services as may be assigned by the city manager, the audit committee, or recommended by the director of finance and administrative services, as set forth herein. The city auditor shall render and deliver final reports of his or her audits or investigations to the city manager, with simultaneous delivery of copies of such reports to the city council, the audit committee and the director of finance and administrative services, except the audit committee, may with the approval of the city council, direct that any final report not be distributed to the director of finance and administrative services and/or the city manager. The city auditor shall meet regularly with the audit committee to review the audit priorities, annual work plan and audit project results. The city auditor shall cooperate with the director of finance and administrative services in the execution of the annual work plan. The city auditor shall perform all work in accordance with generally accepted governmental auditing standards. The city auditor shall have no authority or responsibility for the activities audited. (Ord. 5217 § 2, 1999)