§ 2-603. Powers and duties.

The city auditor and city auditor's office shall be charged with the following duties and responsibilities:

(1)

The conduct performance and financial audits of all departments, offices, boards, activities, and agencies of the city in order to independently determine whether:

a.

Activities and programs being implemented have been authorized by the council, state law, or applicable federal law or regulations and are being conducted and funds expended in compliance with applicable laws;

b.

The department, office, or agency is acquiring, managing, protecting, and using its resources, including public funds, personnel, property, equipment, and space, economically, efficiently, and effectively and in a manner consistent with the objectives intended by the authorizing entity or enabling legislation:

c.

The organization, programs, activities, functions, or policies are effective, including the identification of any causes of inefficiencies or uneconomical practices, such as inadequacies in management information systems, internal and administrative procedures, organization structure, use of resources, allocation of personnel, purchasing policies, and equipment;

d.

The desired result or benefits are being achieved;

e.

Financial and other reports are being provided that disclose fairly, accurately, and fully all information that is required by law, that is necessary to ascertain the nature and scope of programs and activities, and that is necessary to establish a proper basis for evaluating the results of programs and activities including the collection of, accounting for, and depositing of revenues and other resources;

f.

Management has established adequate operating and administrative procedures and practices, systems, or accounting internal control systems and internal management controls: and

g.

Indications of fraud, or abuse or illegal acts are present.

(2)

To submit at the beginning of each fiscal year an audit schedule to the audit committee for review and comment. The schedule shall include the departments, offices, boards, activities, subcontractors, and agencies subject to audit for the period. This schedule may be amended during the period after review by the audit committee. Additionally, the city auditor may initiate and conduct any other audits deemed necessary;

(3)

To submit an annual report to the council and mayor indicating audits completed, major findings, corrective actions taken by administrative managers, and significant findings which have not been fully addressed by management:

(4)

To perform such other duties and responsibilities as provided for by this Charter or ordinance.

(5)

To create the function of the Independent Procurement Review Office within the city auditor's office. The Office shall not opine regarding the procurement process, but shall provide an Independent Procurement Review Report to the council that the contract file is complete, or note areas of perceived deficiencies.

a.

General Responsibilities and Authorities of the Independent Procurement Review Office

(i)

Independent Procurement Review Officers shall perform independent reviews on solicitations of any value including retroactive procurements and emergency procurements.

(ii)

Independent Procurement Review Officers shall have the authority to observe all stages of the procurement process as provided in this Charter and the code.

(iii)

Independent Procurement Review Officers shall be provided all documents and resources by the chief procurement officer, or their designee, needed to complete any independent review.

(iv)

Independent Procurement Review Officers shall provide notice to Council of any extensions or cancellations of solicitations or discretionary reviews that they conduct.

b.

Review of Contracts with an Aggregate Value of One Million Dollars ($1,000,000.00) or Greater

(i)

For solicitations with an aggregate value of $1,000,000.00 or greater seeking council authorization pursuant to sections 2-1188, 2-1189, 2-1191, 2-1191.1, or 2-1193, an Independent Procurement Review Officer will be assigned to review all procurement records, as provided in section 2-1108, and conduct a conflict verification of each proponent responding to solicitations.

(ii)

The complete Independent Procurement Review Report shall include the tracking of procurement procedures, based on known risks, from the inception of the solicitation to the end.

(iii)

The Independent Procurement Review Report shall be included with all authorizing legislation recommending the awarding of a contract for all contracts seeking council authorization. The council shall not approve legislation for contracts as described in this subsection without first having received the complete Independent Procurement Review Report.

(iv)

No contract shall be awarded unless the review process set forth in this section has been fully completed.

(1996 Ga. L. (Act No. 1019), p. 4469; Ord. No. 2013-64(13-O-1298), § 1, 11-27-13 ; 2018-21(18-O-1189), § 1, 6-27-18 ; Ord. No. 2019-17(18-O-1769), § 1, 2-27-19 )