Baltimore City Council
File #: 12-0053    Version: Name: Biennial Agency Audits
Type: Ordinance Status: Enacted
File created: 3/19/2012 In control: City Council
On agenda: Final action: 8/15/2012
Enactment #: 12-09
Title: Biennial Agency Audits FOR the purpose of requiring all City agencies to have their operations audited every second fiscal year; defining certain terms; specifying who may conduct the audits; requiring certain reports; providing for a stagger in undergoing the audits; and generally relating to the biennial audit of City agencies.
Sponsors: Carl Stokes, Bill Henry, Warren Branch, Mary Pat Clarke, President Young, William "Pete" Welch
Indexes: Agency, Audits, Biennial
Attachments: 1. 12-0053 - 1st Reader.pdf, 2. Law - 12-0053.pdf, 3. Audits - 12-0053.pdf, 4. Finance - 12-0053.pdf, 5. 12-0053 - 3rd Reader.pdf
Date Ver.Action ByActionResultAction DetailsMeeting DetailsVideo
8/15/20120 Mayor Signed by Mayor  Action details Meeting details Not available
8/13/20120 City Council Approved and Sent to the Mayor  Action details Meeting details Not available
8/13/20120 City Council Approved and Sent to the Mayor  Action details Meeting details Not available
7/16/20120 City Council Amended  Action details Meeting details Not available
7/16/20120 City Council Advanced to 3rd Reader, for Final Passage  Action details Meeting details Not available
6/25/20120 City Council Amended  Action details Meeting details Not available
6/25/20120 City Council Re-referred to Committee  Action details Meeting details Not available
6/18/20120 Judiciary and Legislative Investigations Recommended Favorably with Amendment  Action details Meeting details Not available
6/18/20120 City Council Held for 1 meeting  Action details Meeting details Not available
6/4/20120 Judiciary and Legislative Investigations Scheduled for a Public Hearing  Action details Meeting details Not available
6/4/20120 The City Council Reassigned  Action details Meeting details Not available
5/14/20120 Budget and Appropriations Committee Scheduled for a Public Hearing  Action details Meeting details Not available
3/22/20120 The City Council Referred for a Report  Action details Meeting details Not available
3/22/20120 The City Council Referred for a Report  Action details Meeting details Not available
3/22/20120 The City Council Referred for a Report  Action details Meeting details Not available
3/19/20120 City Council Introduced  Action details Meeting details Not available
3/19/20120 City Council Assigned  Action details Meeting details Not available
EXPLANATION: CAPITALS indicate matter added to existing law.
[Brackets] indicate matter deleted from existing law.
 
      * WARNING: THIS IS AN UNOFFICIAL, INTRODUCTORY COPY OF THE BILL.
      THE OFFICIAL COPY CONSIDERED BY THE CITY COUNCIL IS THE FIRST READER COPY.
      INTRODUCTORY*
 
      CITY OF BALTIMORE
      COUNCIL BILL           
                                                                                                                                                            
Introduced by:  Councilmember Stokes                                                                                             
 
      A BILL ENTITLED
 
AN ORDINANCE concerning
title
Biennial Agency Audits
 
FOR the purpose of requiring all City agencies to have their operations audited every second fiscal year; defining certain terms; specifying who may conduct the audits; requiring certain reports; providing for a stagger in undergoing the audits; and generally relating to the biennial audit of City agencies.
body
 
BY adding
  Article 1 - Mayor, City Council, and Municipal Agencies
  Section(s) 9-1 through 9-5, to be under the new subtitle,
     "Subtitle 9.  Agency Audits"
  Baltimore City Code
   (Edition 2000)
 
  SECTION 1.  BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF BALTIMORE, That the Laws of Baltimore City read as follows:
 
      Baltimore City Code
 
      Article 1.  Mayor, City Council, and Municipal Agencies
 
      SUBTITLE 9.  AGENCY AUDITS
 
§ 9-1.  DEFINITIONS.
 
  (A)  IN GENERAL.
 
IN THIS SUBTITLE, THE FOLLOWING TERMS HAVE THE MEANINGS INDICATED.
 
  (B)  AGENCY.
 
"AGENCY" MEANS:
 
(1)      ANY DEPARTMENT, BOARD, COMMISSION, COUNCIL, AUTHORITY, COMMITTEE, OFFICE, OR OTHER UNIT OF CITY GOVERNMENT; AND
 
 
 
(2)      ANY INDIVIDUAL NOT EMBRACED IN A UNIT OF CITY GOVERNMENT WHO EXERCISES AUTHORITY COMPARABLE TO THAT OF THE HEAD OF A UNIT OF CITY GOVERNMENT.
 
(C)      AUDIT.
 
(1)      "AUDIT" MEANS AN AUDIT UNDERTAKEN IN ACCORDANCE WITH GENERALLY ACCEPTED GOVERNMENT AUDITING STANDARDS AND FEDERAL AND STATE LAW.
 
(2)      "AUDIT" INCLUDES BOTH:
 
(I)      A FINANCIAL AUDIT OF AN AGENCY'S FINANCIAL TRANSACTIONS, INCLUDING ALL ACCOUNTS, REVENUES, AND RECEIPTS; AND
 
(II)      A PERFORMANCE AUDIT THAT ASSESSES AN AGENCY'S PRACTICES TO DETERMINE WHETHER THE AGENCY IS OPERATING ECONOMICALLY AND EFFICIENTLY AND WHETHER CORRECTIVE ACTIONS FOR IMPROVING ITS PERFORMANCE ARE APPROPRIATE.            
 
§ 9-2.  BIENNIAL AUDIT REQUIRED.
 
EVERY SECOND FISCAL YEAR, EACH AGENCY SHALL ARRANGE FOR AN AUDIT OF ITS OPERATIONS DURING THE PRECEDING 2 FISCAL YEARS.
 
§ 9-3.  BY WHOM AUDIT CONDUCTED.
 
THE AUDIT SHALL BE CONDUCTED BY:
 
(1)      THE CITY AUDITOR; OR
 
            (2)      AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT OR FIRM OF CERTIFIED PUBLIC ACCOUNTANTS.
 
§ 9-4.  COSTS OF AUDIT.
 
IN EACH FISCAL YEAR PRECEDING THE FISCAL YEAR IN WHICH AN AUDIT IS REQUIRED TO BE CONDUCTED, AN AGENCY SHALL INCLUDE THE COSTS OF THE AUDIT IN THE ESTIMATES THAT  IT SUBMITS FOR THE NEXT YEAR'S ORDINANCE OF ESTIMATES.
 
§ 9-5.   REPORTS.
 
REPORTS OF AUDITS CONDUCTED UNDER THIS SUBTITLE SHALL BE SUBMITTED TO:
 
(1)      THE MAYOR;
 
(2)      THE CITY COMPTROLLER; AND
 
(2)      THE PRESIDENT OF THE CITY COUNCIL.
 
  SECTION 2.  AND BE IT FURTHER ORDAINED, That the catchlines contained in this Ordinance are not law and may not be considered to have been enacted as a part of this or any prior Ordinance.
  
   SECTION 2.  AND BE IT FURTHER ORDAINED, That:
 
(a)      The Mayor shall divide all agencies into 2 groups, each group to comprise agencies whose total combined operating budgets are roughly equal to those of the other group.
 
(b)      The Mayor shall then cause the initial audits under this Ordinance to be staggered, as follows:
 
(1)      The Mayor shall designate one of the two groups to undergo the initial audit during Fiscal Year 2013.
 
                        (2)      The other group shall undergo the initial audit during Fiscal Year 2014.
 
  SECTION 3.  AND BE IT FURTHER ORDAINED, That this Ordinance takes effect on the 30th day after the date it is enacted.
 
 
 
 
 
 
 
 
 
 
 
      
 
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