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: Councilmembers Mosby, Holton
A BILL ENTITLED
AN ORDINANCE concerning
title
City Audits Commission
FOR the purpose of establishing a Baltimore City Audits Commission; defining certain terms; providing for the composition of the Commission; specifying the functions, powers, and duties of the Commission; and generally relating to oversight of the City's external and internal audit activities.
body
BY adding
Article 1 - Mayor, City Council, and Municipal Agencies
Section(s) 9-1 to 9-14, to be under the new subtitle,
"Subtitle 9. Audits Commission"
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. CITY AUDITS COMMISSION
ยง 9-1. DEFINITIONS.
(A) IN GENERAL.
IN THIS SUBTITLE, THE FOLLOWING TERMS HAVE THE MEANINGS INDICATED.
(B) 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 A CITY AGENCY'S FINANCIAL TRANSACTIONS, INCLUDING ALL ACCOUNTS, REVENUES, AND RECEIPTS; AND
(II) A PERFORMANCE AUDIT THAT ASSESSES A CITY AGENCY'S PRACTICES TO DETERMINE WHETHER THE AGENCY IS OPERATING EC...
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