There shall be an Auditor of the City of Portland who shall possess the same qualifications required of a Commissioner, and in addition, shall at the time of filing a declaration of candidacy, or a nominating petition for the office of Auditor be a Certified Public Accountant, Certified Internal Auditor, or Certified Management Accountant and remain certified as such throughout the term of office, if elected. The Auditor shall be elected at the general municipal election and shall serve for a term of four (4) years. If an Auditor shall be elected without such qualifications or shall cease to have the same, the office shall immediately become vacant. The Auditor shall not run for election to any other City office during his or her term. The act of filing for another City office will be the same as a resignation, which shall be effective as of the date of such filing. [Ch. 1903, sec. 269; am. May 3, 1913, sec. 97; rev. 1914, sec. 64; 1928 pub., sec. 64; 1942 recod., sec. 2-401; rev. Nov. 6, 1962; am. May 15, 1984; am. May 20, 1986; am. May 18, 1994.]
The salary of the Auditor shall be fixed by the Council. [Ch. 1903, sec. 270; am. May 3, 1913, sec. 98; rev. 1914, sec. 65; 1928 pub., sec. 65; 1942 recod., sec. 2-402; rev. Nov. 6, 1962; am. May 18, 1994.]
The Auditor may appoint one chief deputy who shall serve at the pleasure of the Auditor. In addition, the Auditor may deputize other staff in the Auditor's Office to perform duties required by the Council or the Charter. The deputies shall have power to do and perform any act or duty required of the Auditor, and the Auditor shall be responsible for their conduct. The compensation to be paid to all of the Auditor's Office staff shall be determined by Council as part of the City's general compensation plan. [Ch. 1903, sec. 271; rev. 1914, sec. 67; 1928 pub., sec. 67; 1942 recod., sec. 2-403; rev. Nov. 6, 1962; am. Nov. 2, 1982; am. May 18, 1994.]
(a) The Auditor shall be responsible for the following activities:
1. Performance of financial and performance audits of the City, including audits of its boards and commissions, franchises and contracts;
2. Supervision of City elections;
3. Maintenance of all official records, including records of the various bureaus, records regarding the City Charter and City Code, and all other records regarding City business;
4. Provision of official certifications as required by this Charter; and
5. Other duties as may be assigned by the Council with the consent of the Auditor, or as prescribed by Charter.
(b) The Auditor may delegate, subject to the Auditor's supervision, any of these duties to other City officials or may contract with outside service providers. The Auditor shall remain responsible for the provision of these services. The Council shall provide staffing, funding, and facilities for the Auditor to carry out these duties. [Ch. 1903, sec. 272; rev. 1914, sec. 68; 1928 pub., sec. 68; 1942 recod., sec. 2-402; rev. Nov. 6, 1962; am. May, 20, 1986; am. May 18, 1994.]
(a) The Auditor shall conduct financial and performance audits of City government in accordance with generally accepted governmental auditing standards, and shall appoint, coordinate and monitor the annual audit of the City's financial statements by an independent licensed public accountant.
(b) City bureau managers shall respond to audit recommendations made by the Auditor, through the Commissioner In Charge, to the Auditor, in writing within the time specified by the Auditor. All audit reports and responses shall be made available to the public. The Auditor shall retain workpaper files concerning all audit reports issued for at least six years.
(c) The Auditor shall make the final determination of acceptability and legitimacy of all claims for payment made against the City.
(d) The Auditor may require at any time that any or all demands upon the City for payment of money out of the treasury be presented to the Auditor before it can be paid in order to determine whether the money is legally due and payable, and the fund from which it should be paid. Any ordinance or resolution of the City Council providing for the payment of any demand out of the treasury, whether from public funds or private funds shall be construed as allowing the auditing of the demand by the Auditor, either before payment or as part of the financial audit. The Auditor shall keep an official record of all demands audited by the Auditor showing the number, date, amount, name of the payee, the appropriation if any against which it was drawn and the fund from which it was paid.
(e) The Auditor shall have access to all information and records required to conduct an audit or otherwise perform audit duties.
[Ch. 1903, sec. 273; am. May 3, 1913, sec. 99; rev. 1914, sec. 66; 1928 pub., sec. 66; 1942 recod., sec. 2-405; rev. Nov. 6, 1962; am. May 20, 1986; am. May 18, 1994.]
The Auditor shall serve as the Clerk of the Council and shall maintain a journal of its proceedings and all of the public records in connection with the Council's official business. The Auditor shall produce an agenda for all formal meetings of the Council; maintain a record of the Council's actions; and make the records available for public inspection as provided by the State Public Records laws. As Clerk of the Council, the Auditor shall maintain and make available current versions of the City Charter and Code and maintain a record of Charter and Code revisions. [Ch. 1903, sec. 274; rev. 1914, sec. 69; 1928 pub., sec. 69; 1942 recod., sec. 2-406 and 2-407; rev. Nov. 6, 1962; am. May 20, 1986; am. May 18, 1994.]
Subject to Council approval, the Auditor shall have authority to rearrange, renumber, reletter, capitalize, punctuate and divide provisions of this Charter, and to correct clerical errors and omissions and insert captions in accordance with the meaning and intent of the provisions of this Charter, from time to time, and may delete provisions which have become inoperative or any provision ruled invalid by a court of competent jurisdiction. The Auditor may substitute any current title of an officer, bureau, department, or commission in lieu of the title originally appearing in the Charter provision, in accordance with the changes of title or duties subsequently made by law. [New sec. Nov. 6, 1962; am. May 18, 1994.]
Future amendments to the City Charter shall require the use of terms which are neither masculine nor feminine, unless the context of such Charter provision shall require otherwise.
The City Auditor, with approval of the City Attorney, shall be authorized to change the provisions of the City Charter to delete use of terms which are masculine or feminine, unless the context of such Charter provisions shall require otherwise. [New sec. May 15, 1984; am. May 18, 1994.]
(a) The Auditor, and each of the Auditor's deputies, are authorized to administer an oath and certify any acknowledgement authorized or required to be taken by City ordinance, or law of this State, and the Auditor may require any person presenting for settlement an account or claim of any kind against the City to be sworn before him or her regarding such account or claim, and when so sworn, to answer orally or in writing as to any facts relative to the merits or justice of such account or claim.
(b) The Auditor shall cause his or her signature to be affixed to all warrants, contracts, bonds, and other official documents of the City as affirmation that the document and the action it represents have been duly authorized as required by this Charter and that the signatures of the other City officials on the document are true and duly authorized.
(c) The Auditor shall be the custodian of the City's seal.
[New Sec. May 18, 1994.]