§ 2-210. Powers and duties.

The county auditor and office of internal audits shall be charged with the following duties and responsibilities:

(1)

To conduct performance and financial audits of all elected officials, departments, offices, boards, programs, agencies, contractors and subcontractors of the county in order to independently determine whether:

a.

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

b.

The audited elected official, department, office, board, program, contractor, or subcontractor 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 audited elected official, department, office, board, program, contractor, or subcontractors' 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 results 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 county commission for review and comment. The schedule shall include the elected officials, departments, offices, boards, activities, programs, contractors, 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 county auditor may initiate and conduct any other audits deemed necessary;

(3)

To submit an annual report to the county commission with a copy to the county manager indicating audits completed, major findings, corrective actions taken, and significant findings which have not been fully addressed by management;

(4)

To perform such other duties and responsibilities as provided for by the Code of Laws of Fulton County and the county commission.

(Res. No. 2014-0297, 8-6-14)