Chapter 2.18
AUDIT COMMITTEE AND CITY AUDITOR

Sections:

2.18.010    AUDIT COMMITTEE MEMBERSHIP.

2.18.020    COMMITTEE MEMBER TERMS.

2.18.030    CITY AUDITOR.

2.18.010 AUDIT COMMITTEE MEMBERSHIP.

(a)    Pursuant to Article III, Section 18 of the Charter of the City of Bremerton (“City Charter”), there shall be an Audit Committee consisting of three (3) designated members (“designated members”) and two (2) selected members (“selected members”) for a total of five (5) members as follows:

(1)    Designated Members. Two (2) Council members and an independent certified public accountant designated by the City Council; and

(2)    Selected Members. Two (2) residents of the City of Bremerton selected by the designated members of the Audit Committee.

(b)    The designation of the Council members to the Audit Committee shall be by the Council President. The designation of the certified public accountant to the Audit Committee shall be by majority vote of the City Council. The selection of the two (2) residents of the City of Bremerton shall be by majority vote of the designated members of the Audit Committee. (Ord. 5311 §1 (part), 2016)

2.18.020 COMMITTEE MEMBER TERMS.

(a)    Audit Committee members shall serve terms as follows:

(1)    The two (2) Council members designated by the City Council shall serve one (1) year terms, or less if the current term of their elected office expires earlier.

(2)    The independent certified public accountant designated by the City Council shall serve a three (3) year term.

(3)    The two (2) City of Bremerton residents selected by the designated members of the Audit Committee shall serve terms as established by the Committee.

(b)    In the event that any member does not serve a full term, either by resignation or removal, a replacement shall be designated or selected, as applicable, by the original appointing authority to serve the remainder of the term. (Ord. 5311 §1 (part), 2016)

2.18.030 CITY AUDITOR.

(a)    Pursuant to the City Charter, the Audit Committee shall appoint the City Auditor to serve at the pleasure of the Audit Committee. The City Auditor shall only be removed by the majority vote of the entire membership of the Committee sitting as a whole.

(b)    The City Auditor shall report to the Audit Committee. In carrying out duties and responsibilities, the City Auditor shall have full, free and unrestricted access to all City records, property and personnel, unless such access is prohibited by law. Additionally, access to confidential and/or security related documents or operations may be restricted or prohibited as determined by the City Attorney based on his/her legal opinion.

(c)    The City Auditor has the same responsibility and authority as a department head in managing the finances and operation of the City Auditor’s office. (Ord. 5311 §1 (part), 2016)