The Long Beach City Auditor receives authority from the 1907 City Charter amended in 2018 which defines the City Auditor’s responsibilities and establishes the Office.
Duties of the City Auditor
The City Auditor shall be the general auditor of the City and of every department, commission and office thereof. The City Auditor shall have the authority to conduct performance audits of City departments, boards, commissions and offices. Performance audits are defined as independent assessments of programs, functions, operations, or management designed to enhance performance, cost savings, efficiency or service improvements. The City Auditor, as often as the City Auditor shall deem it advisable, but in any case, at least once in each fiscal year, and at such other times as the City Auditor shall be directed by the City Council, shall carefully examine and audit the books, records, accounts, funds and securities of all departments, boards, commissions and offices of the City for the purpose of determining:
The City Auditor shall regularly review all systems and procedures for the disbursement of City funds and all its departments, commissions, offices and agencies and shall require such controls as deemed necessary to insure that such disbursements are made in accordance with applicable laws, regulations and policies. As evidence of this regular review, the City Auditor shall sign or cause to be affixed his or her facsimile signature to each check or warrant. If the City Auditor objects to a disbursement, the objection may be overruled by a majority vote of the membership of the City Council or by such other independent commission or agency of the City having appropriate jurisdiction. The provisions of this or any other section shall not preclude the authorization and use of imprest cash funds to effect economies in the processing of nominal City expenditures, subject only to advance approval by the City Auditor of procedures, amount and general purpose of such funds.
The City Auditor shall regularly review all systems and procedures relating to the receipt of funds by the City and all its departments, commissions, offices and agencies and shall require such controls as deemed necessary to insure that such receipts are properly deposited on a timely basis in the City Treasury.
Copies of Records, Reports and Contracts
A certified copy of every contract in which the City or any of its commissions is a party shall be filed with the City Auditor within ten (10) days after execution. The City Auditor shall be furnished a copy of all reports of a financial nature prepared by any department, commission, office or agency of the City. In the performance of his or her duties, the City Auditor shall have timely access to all City records, including but not limited to financial records, contracts, documents, systems, files, property and other internal records, unless restricted or prohibited by law.
Qualification and Term of Office
The City Auditor shall be elected by the qualified electors of the City and shall hold office for four years, and until a successor has been elected and qualified. To qualify for the office of City Auditor, a candidate shall be licensed to practice in the State of California as a certified public accountant and have been so certified for at least five years immediately preceding the date of filing of a nominating petition for the office of City Auditor.
Appointments by the City Auditor
The City Auditor shall appoint all employees in his or her office, for whose acts he or she shall be responsible. Such appointees shall serve at the pleasure of the City Auditor.