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Audit Committee

Duties

The Audit Committee shall have oversight responsibility regarding the City's auditing, internal controls and any other financial or business practices required of this Committee by this Charter. The Audit Committee shall be responsible for directing and reviewing the work of the City Auditor and the City Auditor shall report directly to the Audit Committee. The Audit Committee shall recommend the annual compensation of the City Auditor and annual budget of the Office of City Auditor to the Council and shall be responsible for an annual performance review of the City Auditor. The Audit Committee shall recommend to the Council the retention of the City's outside audit firm and, when appropriate, the removal of such firm. The Audit Committee shall monitor the engagement of the City's outside auditor and resolve all disputes between City management and the outside auditor with regard to the presentation of the City's annual financial reports. All such disputes shall be reported to the City Council. The City Council may specify additional responsibilities and duties of the Audit Committee by ordinance as necessary to carry into effect the provisions of this section.

Appointment

The three (3) public members of the Audit Committee shall be appointed by the City Council from a pool of at least two (2) candidates for each vacant position, to be recommended by a majority vote of a screening committee comprised of a member of the City Council, the Chief Financial Officer, the Independent Budget Analyst, and two (2) outside financial experts appointed by the other three members of the screening committee and confirmed by the City Council.

Term

Public members of the Audit Committee shall serve four (4) year terms and until their successors have been appointed and qualified. Public members of the Audit Committee are limited to two (2) full consecutive terms, with one (1) term intervening before they become eligible for reappointment. Appointments shall be made so that not more than one (1) term of office shall expire in any one (1) year.

Composition

The Audit Committee shall be an independent body consisting of five (5) members: Two (2) members of the City Council and three (3) members of the public. The two (2) Councilmembers shall be appointed by the City Council, one of whom shall serve as Chair of the Audit Committee.

Governed By

Amending Chapter 2 Article 2 of the San Diego Municipal Code by repealing Division 43; and amending Chapter 2, Article 6 by adding a new Division 17(PDF) and by adding a new section 26.1701 through 26.1713, Ordinance O-19942, Adopted 03/29/10; San Diego City Charter Section 39.1(PDF); Resolution R-304565,(PDF) 1/5/2009; Resolution R-304554, 12/16/2008; Resolution R-302279,(PDF) 1/9/2007; Resolution R-302244,(PDF) 12/22/2006;


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