ARTICLE XXI. - DEPARTMENT OF INTERNAL AUDIT


Sec. 2-586. - Established; composition.

There is hereby established a department of internal audit, which shall consist of the director of internal audit and such other officers and employees organized into branches, sections or other units, as may be provided by ordinance or by orders or directives consistent therewith.

(Ord. No. 4161-91)

Sec. 2-587. - Responsibilities.

The department of internal audit shall be responsible for the development and execution of a comprehensive internal audit program for the city based on both long-range and short-range objectives; for assisting the external auditor in necessary field work for completion of the comprehensive annual audit report; for assisting the commissioner of the revenue in license tax, meals tax, personal property and business equipment audits; and for performance of such other duties as may be assigned to the department.

(Ord. No. 4161-91; Ord. No. 4927-96, § 1)

Sec. 2-588. - General powers of director.

The director of internal audit shall be appointed by the city manager. Such director shall be the head of the department of internal audit and under the supervision of the city manager, shall have general supervision and control of the several branches, sections or other units of the department.

(Ord. No. 4161-91)

Secs. 2-589—2-591. - Reserved.