§ 26-14.038. Financial and management audits.

(a)

The auditor-controller shall either make or contract with a certified public accountant or public accountant to make an annual audit of the accounts and records of the commission. The minimum requirements of the audit shall be those prescribed by the state controller for special districts and shall conform to generally accepted auditing standards.

(b)

The board, at its discretion, may order and provide for a management audit of the commission and its staff.

(c)

The costs of any audits performed pursuant to subsection (a) and (b) of this section shall be proper charges to be paid from the trust fund.

(Ord. 99-15 § 1).