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4. The City Auditor and auditor's employees are independent of the City Council and City Manager, <br />and are not subject to the authority of the City Manager under Section 16 of this charter or <br />otherwise. The City Auditor has authority to appoint, evaluate, promote, and remove employees <br />in the Auditor's office, and to prescribe their duties and compensation. All such employees serve <br />at the pleasure of the City Auditor. <br />5. The City Auditor shall have authority to consult, contract with or hire independent professionals <br />to assist the auditor's office in fulfilling its duties including, but not limited to, certified public <br />accountants, management consultants, and legal counsel. <br />6. Every City contract, agreement or grant must contain a "right -to -audit" clause that obligates the <br />recipient of city funds to provide the City Auditor access to employees and to all financial and <br />performance records, property, and equipment, purchased in whole or part with public funds, as <br />needed to complete the audit. <br />7. The City Auditor must submit both a short term (one year) and long term (four year) audit plan <br />and schedule to the City Council, City Manager and the public for review and comment, but not <br />approval. This annual audit plan shall be completed within 30 days of the end of each fiscal year. <br />The City Auditor has authority to select all audits planned and implemented and determine or <br />amend audit schedules. <br />8. The City Auditor shall be provided time on the City Council agenda for public hearing or <br />discussion, whenever requested. <br />9. City officers and employees must provide the City Auditor (and designees) with unrestricted and <br />timely access to all employees, information, data, and records (including electronic data) that are <br />within their custody and that the auditor believes necessary or useful to complete the audit. City <br />officers and employees must also provide unrestricted access for the auditor to inspect all city <br />property, equipment and facilities. The City cannot charge the auditor's office for producing or <br />copying this information, data or records. <br />a. If access is unreasonably delayed or withheld, the City Auditor shall have authority to <br />initiate a search and examine records. In addition, the City Auditor shall have authority <br />to issue subpoenas to complete the audit. <br />b. If any person subpoenaed as a witness or compelled to produce records fails or refuses to <br />comply, then the proper court, upon the request of the City Auditor, shall have power to <br />compel a response and to punish as contempt of court refusals to comply. <br />10. The City Auditor has the authority to retain its own legal counsel. <br />SECTION S. Audit Standards <br />1. Each audit will be conducted in accordance with the "Generally Accepted Government Auditing <br />Standards" issued by the Comptroller General of the United States. <br />2. The City Auditor will provide a draft of each audit report to the City Manager and senior <br />administrator for the audited program for review and response before making the audit report <br />Eugene Charter Amendment — City Auditor Page 4 <br />