Sec. 102.106. - Audits of nongovernmental agencies receiving public funds; audits by independent certified public accountants; discussion and reply.

All nongovernmental agencies which receive funds from the Consolidated Government shall be subject to audit by the Council Auditor's Office. If the agency is required to have an audit made by an independent certified public accountant, a copy of the audit report must be filed with the Council Auditor's Office; but the acceptance of a report by the Council Auditor shall not prohibit the Council Auditor's Office from conducting an independent examination and audit of the agency in those cases where the Council Auditor so orders. The results of the audit shall be discussed with the agency, or its representative, in the same manner as discussions with the heads of agencies of the Consolidated Government and a written statement shall be filed with the Council Auditor's Office within 20 days of the delivery of the audit report. For the purposes of this Section, the term nongovernmental agency means an agency that is not a part of the legislative, executive or judicial branches of the Consolidated Government or an independent agency and includes agencies which are private, public or a combination of both. (Ord. 83-591-400, § 1)