§ 2-86. Duties.

(a)

The duties of the city auditor shall be those described in section 8(14) of the Charter of the city; sections 2-7 and 2-8 of this Code; M.G.L.A. c. 41, §§ 50, 52, 54A, and M.G.L.A. c. 44, §§ 16, 31A, 31C, 43 as well as any other duties proscribed by statute, ordinance or by Charter and amendments thereto.

(b)

The auditor must have knowledge of the theory and practice of modern municipal accounting.

(c)

The auditor shall examine the books and accounts of all its officers and committees intrusted with the receipt, custody or expenditure of money, and all original bills and vouchers on which money has been or may be paid from the city treasury. The auditor shall have free access to such books, accounts, bills and vouchers as often as may be deemed necessary for the purpose of examination, and shall examine the same at least once in each year, and annually report in writing the result of the examinations. The auditor shall, at least once in each year, verify the cash balance of each of such officers and committees by actual count of the cash and by reconciliation of bank balances, and shall insert in the auditing department annual report a certificate under oath of the facts so found.

(Ord. No. 857, § 2-180, 6-3-82)