Sec. 6-300. - Functions generally.

The auditing department shall have the power and its duty shall be to perform the internal auditing functions and meet the following standards:

[(a)]

The city auditor and the auditing department shall report to the mayor and city council.

[(b)]

Standards. It shall conduct its work in compliance with Generally Accepted Government Auditing Standards (GAGAS) and the IIA Standards for the Professional Practice of Internal Auditing.

(c)

Audits of the financial affairs of officers, departments, boards, commissions and other agencies. The department shall cooperate with a firm of certified public accountants selected by council in auditing at least annually the affairs of every officer, department, board, including the accounts of any board of directors of city trust, and commission of the city and, as far as may be necessary, the accounts of any other agency receiving an appropriation from the city. Audits shall include all collections made on behalf of the city by an officer, department, board, commission or other agency. The accounts of police and firefighters' pension funds receiving appropriations from the State of Delaware shall be audited annually. An audit report shall be made on every audit.

Special audits of the affairs of any officer, department, board, commission or agency may be made whenever in the judgment of the city auditor they appear necessary, and shall be made whenever the mayor shall call upon the city auditor to make them.

Copies of all audit reports made by the auditing department shall be promptly submitted to the mayor and to the council.

(d)

Recommendations. The department shall from time to time make recommendations to the several officers, departments, boards, commissions or other agencies receiving appropriations from the city for the improved efficiency and economy of their operations involving the expenditure of city funds.

(e)

Audits of grants, etc. The department shall itself, or by contract, from time to time, as necessary, audit the affairs of any recipient of a grant or other monies which the city receives from the government, public or private sources. An audit report shall be made on every such audit.

(H.B. No. 158, § 4, 1-21-04)

Sec. 6-301. - Appointment and qualifications of auditors.

The city auditor shall employ staff in the auditing department who are qualified by education, training and experience to perform auditing functions.

(H.B. No. 37, § 1, 5-15-07)

Sec. 6-302. - Justification for requisitions for disbursements.

Whenever a requisition for disbursement of funds from the city treasury shall be presented to the auditing department, the department may require evidence that the amount stated in the requisition is justly due, and for that purpose may summon to appear before it any officer of the city or any officer or employee of any department, board or commission of the city or any other governmental agency receiving appropriations from the city or any other person, and examine him upon oath or affirmation relative to such requisition.

Sec. 6-303. - Consultation with outside experts.

Whenever the city auditor deems it necessary, the auditing department shall consult with a firm or firms of certified public accountants in order to obtain expert advice as to the manner in which the auditing duties of the department are being performed.

Sec. 6-304. - Duty to submit to audits by certified public accountants appointed by council; audit reports.

The auditing department shall submit to any accountants appointed by the council for the purpose of making an audit of its affairs or of the methods used by it in auditing the affairs of other departments and of officers, boards and commissions of the city and of other agencies receiving moneys out of the city treasury, all records in its possession, shall cooperate fully with such accountants in making such an audit and, to the extent authorized for such an audit the records of any officer, department, board or commission. Reports of all such audits shall be submitted to the mayor and to the council.

Sec. 6-305. - Access to records.

The city auditor shall have the right of access at all times to the financial records of every officer, department, board or commission of the city and any other governmental agency to which appropriations are made by the city and any recipient of a grant or other monies which the city receives from other governmental, public or private sources.