§ 8. Department of Audits – General powers and duties.

(a) In general.

In accordance with generally accepted government auditing standards and State and federal law, the City Auditor:

(1) shall at appropriate intervals conduct an audit of the financial transactions of every municipal agency, except the Department of Audits;

(2) shall conduct an annual audit of all accounts, revenues, and receipts of the City;

(3) shall conduct biennial audits of principal agencies, as provided in § 11 of this article;

(4) may audit the expenditure of City-granted funds by any public or private agency that receives such funds;

(5) may audit City contracts, grants, subgrants and other agreements as required by the terms and conditions of these instruments and, when the contracts, grants, subgrants and other agreements require that audits be conducted by other auditors, review such audits; and

(6) shall make such other audits as the Comptroller or the Board of Estimates may request, provided that those requested audits do not, in the judgment of the City Auditor, unduly hinder the performance of regular audits.

(b) Subpoena.

(1) To perform the duties of his or her office, the City Auditor may issue a subpoena to any municipal officer, municipal employee, or any other person receiving City funds to require the production of any information, document, report, record, account, or other material.

(2) The City Auditor may enforce any subpoena issued pursuant to this subsection in any court of competent jurisdiction.

(c) Reports.

The City Auditor shall make reports of all such audits to the Comptroller and, at the same time, to each of the other members of the Board of Estimates.