§ 6-308. Audit.

(a)

The governing body, defined as the City Council through the Finance/Executive Committee, shall provide annually for an independent audit of the accounts and other evidences of financial transactions of the city and departments, boards, and commissions thereof. The audit shall be made by a certified public accountant or a certified public accounting firm, the members of which are independent as defined by professional rules of conduct prescribed by the national association governing the practices of certified public accountants.

(b)

The final report of the annual audit shall be completed as soon as practicable after the close of the year and in no event later than six months thereafter. Said report and the opinion and recommendations of those making the same shall be:

(1)

Made available online on the City of Atlanta Department of Finance website;

(2)

Made available thereto for inspection at no charge; and

(3)

Sent to the Atlanta-Fulton Public Library and to the state auditor.

(c)

A report shall be presented to the governing body through the Finance/Executive Committee by the certified public accountant or certified public accounting firm that will include all communications required by Statements on Auditing Standards, as promulgated by the American Institute of Certified Public Accountants.

(1996 Ga. L. (Act No. 1019), p. 4469; Ord. No. 2008-37(08-O-1017), § 1, 6-11-08)