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Government and Demographics <br />Auditor Office <br />Independence and Funding <br />Access <br />Accountability <br />Other Provisions <br />City <br />Popula- <br />City <br />Who has <br />Elected or <br />Size <br />Size of <br />How are <br />Who has <br />Who <br />Access <br />Provisions regarding an <br />Duties, powers, budget, <br />tion <br />Budget <br />executive <br />Appointed <br />of <br />Audit <br />audit <br />supervisory <br />determines <br />provisions for — <br />audit committee, special <br />pay, etc <br />authority? <br />Audit <br />Budget <br />topics <br />authority <br />the size of <br />personnel, city <br />provisions regarding work <br />Office <br />decided? <br />over audit <br />the audit <br />records, <br />performance, recall, and <br />staff? <br />budget? <br />contract records <br />similar measures <br />Albany, NY <br />98,000 <br />$177M <br />Mayor <br />Elected <br />4 <br />$421K <br />Auditor <br />Elected <br />Council <br />By city policy, <br />No recall provisions in NY; <br />Relatively new =8 years. <br />sets work <br />auditor, <br />access to all <br />re-election. <br />Must be resident. No <br />plan and <br />non-union <br />records. <br />qualification requirements. <br />seeks <br />staff <br />No requirement for audit <br />Must appoint a deputy to <br />input but <br />committee. <br />cover when unavailable. <br />not <br />Auditor approves all city <br />approval. <br />payments. Goes to city <br />attorney for counsel, but <br />also has budget for outside <br />professionals. Works pretty <br />well — important function. <br />Understaffing sometimes a <br />problem. <br />Berkeley, <br />113,000 <br />—$160 <br />City <br />Elected <br />13.5 <br />$2.3M <br />Auditor <br />Head <br />Council <br />By audit <br />Recall provisions <br />All contracts must be co- <br />CA <br />M <br />manager <br />with <br />elected <br />standards -full <br />signed by auditor, minimum <br />general <br />council <br />auditor <br />access to all. <br />No requirement for audit <br />salary, exemption from <br />fund <br />input. <br />committee <br />"across the board" budget <br />cuts. <br />Boise, ID <br />223,000 <br />$600M <br />Mayor <br />Appointed <br />2 <br />$232k <br />Auditor, <br />Director of <br />Council <br />By audit <br />Removal for cause only, by <br />Fiduciary duty to the public <br />approved <br />audit <br />standards -full <br />a council supermajority <br />required by code. <br />by <br />services <br />access to all. <br />council. <br />No requirement for audit <br />committee <br />Centennial <br />110,000 <br />$86M <br />City <br />Contract <br />0 <br />$296K <br />By audit <br />N/A <br />Council <br />Per contract <br />Contract termination <br />Centennial City does not <br />City, CO <br />manager <br />auditor <br />board. <br />have any employees <br />Various entities select the 8- <br />assigned to performance <br />member audit committee <br />audit. All audits are <br />contracted. Most audits <br />related to a local tax. <br />