CHAPTER VII. THE CITY AUDITOR

1 Powers and duties generally.

The City Auditor shall prescribe and require, except as they may be by law prescribed and required, the use of plain and uniform systems of keeping books of accounts by all City officers who are charged with the receipt or disbursement of any of the funds of the City or who may be authorized to purchase materials and supplies or employ labor for it. He shall prescribe the form of vouchers or other evidences of the receipt of money from the City or for the establishment of demands against the City. He shall at all times have access to and may inspect and take copies of all books on which entries are made, or are required to be made, relating to the receipt or expenditure of money on account of the City, and to all vouchers, accounts, bills, warrants, drafts, contracts, or other papers relating thereto.

He shall have power to administer oaths for the purpose of ascertaining the facts relating to any charge or claim against the City, made or claimed by any person, partnership, association or corporation whatsoever. He shall inquire into and inform himself as to the legality of all claims paid out of the City Treasury, or for which warrants thereon have been drawn, as well as the reasonableness of the prices charged or claimed for material, supplies or labor, and the facts as to the delivery or rendition thereof to or for the use of the City.

2 Regular reports to the Council; special reports.

He shall, at the first meeting of the Council in each month, make a written report to the Council of all expenditures made or incurred by the City or on its account during the next preceding month, showing the same in detail; and as well the receipts by the City in detail on all accounts, and show at the time the financial condition of the City.

He shall also make written or verbal reports to the Council, whenever required by it, of any particular matters relating to the business of the City involving the receipt or expenditure of money or incurring expense therein.

3 Additional duties.

He shall perform such other duties as may be prescribed by the Council not inconsistent with the provisions of this Charter.

4 Assistants to Auditor.

The auditor may, with the consent and approval of the Council, appoint such assistants as in the opinion of the Council may be required, their compensation to be fixed by the Council.

5 Annual audit.

There shall be an annual audit of the fiscal affairs of the City of Phoenix by one or more certified public accountants, who shall not be employees of the City.