* 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 R
(Resolution)
Introduced by: Councilmember Spector
A RESOLUTION ENTITLED
A COUNCIL RESOLUTION concerning
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Informational Hearing - Auditing Best Practices
FOR the purpose of calling on representatives from the from the Department of Audits to appear before the Council to discuss how the Department currently performs its Charter mandated duties, the best practices in municipal and government auditing, and how audits of City agencies can be made more regular, frequent, and effective.
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Recitals
As stewards of the people’s money, it is imperative that governments ensure that financial resources are used as effectively and efficiently as possible. This is even more true in an era of shrinking tax bases, service cuts, and difficult budget decisions. In order to ensure that these decisions are based on the best possible information, it is necessary to have a defined and regularly implemented policy for the identification and tracking of City spending practices.
The best way to accomplish this is with timely and ongoing audits of Baltimore City’s departments and agencies. Recognizing the importance of regular audits, the drafters of the City Charter created a Department of Audits responsible to the City Comptroller, and in Article V, § 8(a)(1) of the Charter required it to “at appropriate intervals conduct an audit of the financial transactions of every municipal agency, except the Department of Audits.”
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