BY-LAW NO. 2004-
A by-law of the City of Ottawa to establish the position and duties of the Auditor General of the City of Ottawa.
The Council of the City of Ottawa enacts as follows:
1. In this by-law,
“Auditor General” means the Auditor General of the City of Ottawa.
ESTABLISHMENT OF THE POSITION OF AUDITOR GENERAL
2. The position of Auditor General is hereby established with the duties and functions as set out in this by-law or any other by-law or provincial statute that makes reference to the Auditor General.
APPOINTMENT OF AUDITOR GENERAL
3. (1) City Council shall by by-law, appoint a person to the position of Auditor General for a non-renewable term of seven (7) years and specify the terms and conditions of such appointment.
(2) The current Auditor General shall hold office until the expiry of his current term.
(3) The appointment of a person to the position of Auditor General may be made, suspended or revoked only by a two-thirds majority vote of Council.
(4) The Auditor General must be designated in Ontario as a chartered accountant, a certified general accountant or certified management accountant.
4. The Auditor General is independent of the City administration.
5. The Auditor General shall report to Council through the Corporate Services and Economic Development Committee.
6. (1) The Auditor General shall be responsible for carrying out financial (excluding attest), compliance and performance audits of all programs, activities and functions of all City departments, agencies, boards and commissions and corporations and the offices of the Mayor and members of Council.
(2) At the request of Council or a board of directors, the Auditor General may conduct financial (excluding attest), compliance and performance audits of autonomous organizations that have an agreement with the City that contains provisions for an audit by the City.
(3) At the request of Council or a board of directors, the Auditor General may also conduct financial (excluding attest), compliance and performance audits of boards, commissions or corporations where the City holds more than 50% of the shares or appoints more than 50% of the members of the board.
(4) Audits shall be conducted at such time and to the extent that the Auditor General considers appropriate.
(5) The Auditor General shall not call into question or review the merits of the policies and objectives of Council.
ACCESS TO INFORMATION
7. The Office of the Auditor General shall have unrestricted access to all personnel, records, property, functions, policies, procedures, processes and systems necessary to the conduct of audits.
ANNUAL AUDIT PLAN
8. (1) The Auditor General shall submit an annual audit plan for the next following year to Council for information by December 31st of each year.
(2) The Auditor General may, at his or her discretion, prepare a longer term audit plan for submission to Council
(3) No deletions or amendments to the annual audit plan shall be made except by the Auditor General.
(4) Despite subsection (3) the Auditor General may, if requested by Council or a board of directors audit and report on additional matters.
OFFICE OF THE AUDITOR GENERAL
9. (1) The Auditor General is authorized to establish the Office of the Auditor General including a managerial hierarchy and administrative policies and procedures.
(2) The Auditor General is authorized to appoint, promote, demote, suspend and dismiss, subject to any personnel policies adopted by Council, all employees of the Office of the Auditor General.
(3) The Auditor General is authorized to review the performance of personnel within the Office of the Auditor General subject to any personnel policies applicable to employees of the City.
(4) The Auditor General is authorized to retain the services of any individual or corporation for purposes related to the operation of the Office of the Auditor General and execute all agreements and contracts required for the provision of such services subject to the provisions of the City’s Purchasing By-law.
10. (1) The annual budget of the Office of the Auditor General shall be equal to or greater than 0.07% of the annual operating budget of the City.
(2) Requests by Council or a board of directors pursuant to subsection 8(4) shall be subject to the provision of appropriate funding.
11. (1) On or before June 30th of each year, the Auditor General shall submit an annual report that summarizes the audits completed in the previous calendar year to Council for information.
(2) The requirement in subsection (1) for the Auditor General to submit an annual report to Council shall commence on or before June 30, 2006.
(3) The Auditor General may, at his or her discretion, report on a more frequent basis to Council.
12. (1) No proceeding for damages or otherwise shall be commenced against the Auditor General or an employee or agent of the Auditor General for any act done in good faith in the performance or intended performance of a duty or authority under this by-law or for any alleged neglect or default in the performance in good faith of the duty or authority.
(2) Notwithstanding any general laws neither the Auditor General nor his or her staff may be compelled, without benefit of a subpoena, to give testimony relating to information obtained in the performance of their duties.
ENACTED AND PASSED this day of , 2004
CITY CLERK MAYOR