Legislation # 07-0478 Enactment Number none
Type Ordinance - Coded Effective Date none
Introduction Date 9/12/2007
Title AN ORDINANCE TO AMEND AND RE-ENACT CHAPTER 2 OF THE CODE OF THE CITY OF HAMPTON, VIRGINIA, “ADMINISTRATION”, BY ADDING THERETO ARTICLE V, ENTITLED “DEPARTMENT OF INTERNAL AUDIT”
 
Legislation History 07-0478
DateNotice Of ActionDescription
9/26/2007 Adopted on Second and Final Reading
9/12/2007 Adopted as Amended on First Reading
8/31/2007 Received By Clerk's Office
 
View Attachments 07-0478
FileTypeSizeDescription
No attachment(s) found
 
Legislation Text 07-0478

 

City of Hampton, Virginia

Ordinance - Coded

22 Lincoln Street

Hampton, VA 23669

www.hampton.gov

 

File Number: 07-0478

 

Enactment Number: -

 

AN ORDINANCE TO AMEND AND RE-ENACT CHAPTER 2 OF THE CODE OF THE CITY OF HAMPTON, VIRGINIA, ADMINISTRATION, BY ADDING THERETO ARTICLE V, ENTITLED DEPARTMENT OF INTERNAL AUDIT

 

BE IT ORDAINED, by the Council of the City of Hampton, Virginia, that Chapter 2, Article V, of the Code of the City of Hampton, Virginia, be amended and re-enacted to read as follows:

 

Article V. Department of Internal Audit

 

Sec. 2-141. Established; composition.

 

There is hereby established a department of internal audit, which shall consist of the director of internal audit and such other officers and employees as may be provided by ordinance or by orders or directives of the city manager consistent with this ordinance.

 

Sec. 2-142. Responsibilities.

 

(a) The department of internal audit shall be responsible for (i) the development and execution of a comprehensive internal financial audit program for the city based on objectives set by the city manager pursuant to the general direction of the council; (ii) providing advice and guidance on audit-related matters to the city manager and all levels of department management; (iii)   determining the adequacy and effectiveness of internal accounting systems and management controls, and reviewing established systems of internal controls to ensure compliance with city, state and federal policies, plans, procedures, laws and regulations; (iv)  determining the extent to which city assets are accounted for and safeguarded; and (v) investigating complaints concerning the mismanagement of funds and/or resources.

 

(b) The authority of the department to conduct financial audits shall extend to all city departments and agencies, as well as programs and other entities funded by the city budget process that are subject to control or supervision by the city manager or the council. This authority may be extended to political subdivisions that receive funding from the city, upon approval by the political subdivision. The department shall perform such other audit-related duties as may be assigned to the department by the city manager.

 

(c)   The department shall report immediately in writing to the city council and to the city manager any unauthorized, illegal or irregular act or practice discovered affecting or involving public funds or the financial affairs of the city.


Sec. 2-143. General powers of director.

The director of internal audit shall be appointed by the city manager. Such director shall be the head of the department of internal audit and, under the supervision of the city manager, shall have general supervision and control of the operation of the department.

 

Adopted at the regular meeting of the City Council of the City of Hampton, Virginia held on September 26, 2007.

 

 

 

Signed by ____________________________ Date _________________

Ross A. Kearney, II, Mayor

 

 

 

 

Attested by ____________________________ Date _________________

Katherine K. Glass

Clerk of the Council