11/20/17 City Council Agenda Packet

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Eugene, Oregon (2002 Citizen Charter Review Committee) Population is 167,000 City Budget is $676 million City Manager has executive authority Appointed Auditor has no audit staff and a probable budget of $150,000 The 2002 Eugene Charter Review Committee recommended a charter amendment to establish a City Council -appointed performance auditor. The committee felt that a single auditor would be sufficient, pursuant to a recommendation by then -Portland City Auditor Gary Blackmer. DUTIES OF AUDITOR By charter, the auditor would conduct or contract audits intended to measure or improve city functions following generally accepted government auditing standards. INDEPENDENCE The committee wanted to ensure both independence and accountability. Independence was to be ensured by having the auditor report to the City Council, rather than the City Manager. The auditor would have a work plan based on GAGAS, reviewed and approved by an audit committee. The audit committee composition to be "the city manager and other members as defined by the ordinance" in the charter language. Other language in the recommendation specified that the composition should be the Mayor, 3 City Councilors, 2 City Budget Committee lay members, and the City Manager. ACCESS TO INFORMATION The proposal was somewhat oblique, but specified in its comments (but not the charter language) that one of the duties of the audit committee was to mediate between the audited entities and the auditor. ACCOUNTABILITY The auditor was to be an at -will employee of the Council, which could remove the auditor with or without cause. Candidates would be required hold a certification as a CPA, CIA, CMA, or "relevant certification" throughout their tenure. The auditor will follow Generally Accepted Government Accounting Standards. All reports and audits will be posted publicly. FUNDING The proposal did not specify a particular budget or minimum salary. Taking the County auditor as an exemplar of the costs of operating a small office, a figure of $150,000 is an approximation of the cost. The Council would determine the budget, which might be greater if that year's audit plan included a number of contracted audits. OTHER UNIQUE PROVISIONS The audit committee would review candidates for the auditor position and forward them to the City Council.