Sec. 102.105. - Audits of Consolidated Government agencies; discussion with agency heads; written reply by agency heads.

The agencies of the Consolidated Government, including the independent agencies, shall be subject to audit by the Council Auditor's Office. When an audit is performed under this Section, the auditor shall discuss with the head of the agency so audited, or his designee, all of the auditor's comments which will be included in the report containing the auditor's comments for the area within his responsibility. If the head of the agency, or his designee, is not available to discuss the auditor's comments, their discussion is presumed when the comments are delivered in writing to his office. The agency head's written statement of explanation or rebuttal concerning the auditor's comments, including corrective action to be taken, shall be filed with the Council Auditor's Office within 20 days of the delivery of the audit report. (Ord. 83-591-400, § 1)