City of Hampton, Virginia
Ordinance - Coded
22 Lincoln Street
Hampton, VA 23669
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
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
Sec. 2-141. Established;
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.
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.
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