Introduced by: Councilmember Costello
A Resolution Entitled
A Resolution of the Mayor and City Council concerning
title
Charter Amendment - Biennial Agency Audits
For the purpose of amending the section on agency audits to require that the City Auditor conduct performance audits of principal agencies at least twice during every 4-year term of the Mayor and City Council; adding to the list of agencies subject to these audits; establishing a staggered schedule for these audits; redefining certain terms; providing for public posting of audit reports; and submitting this amendment to the qualified voters of the City for adoption or rejection.
body
By proposing to amend
Article VII - Executive Departments
Section 4.5
Baltimore City Charter
(1996 Edition)
Section 1. Be it resolved by the Mayor and City Council of Baltimore, That the City Charter is proposed to be amended to read as follows:
Baltimore City Charter
Article VII. Executive Departments
§ 4.5. Agency audits.
(a) Definitions.
(1) General.
In this section, the following terms have the meanings indicated.
(2) Audit.
[(i)] “Audit” means [an] a performance audit [undertaken] that, in accordance with generally accepted government auditing standards and federal and state law[.],
[(ii) “Audit” includes both: (A) a financial audit of an agency’s financial transactions, including all accounts, revenues, and receipts; and (B) 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.
(3) Principal agency.
“Principal agency” means any of the following executive departments:
(i) Group A -
1. [(i)] Department of Finance.
2. [(iii)] Department of Public Works.
3. [(iv)] Fire Department.
4. [(vi)] Department of Housing and Community Development.
5. [(x)]...
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