§ 6-108. Independent Audit.

(1)

The Council shall execute an agreement with a Certified Public Accountant or firm of Certified Public Accountants for the purpose of securing an audit of the accounts of the City and may execute such an agreement for the purpose of securing an audit of the accounts of any office or public body that receives or expends City funds, including non-municipal offices and public bodies.

(2)

As soon as practicable and in no event later than six months after the close of the fiscal year, the accountant or accountants shall submit to the Council a report upon the transactions of the year just completed.

(3)

No certified public accountant selected to make the audit or any of the partners of the firm of certified public accountants selected to make the examination shall be a member, an officer, or an employee of a department, board or other agency of the City.

(4)

If the person or firm selected to make the audit informs the Council that any office or entity receiving or expending City funds has failed or refused to provide information or permit inspections necessary or reasonably desirable for completion of the audit, the City Council may issue and the City Attorney shall promptly seek enforcement of subpoenas to compel the requested inspection or information.