§ 9. Department of Audits – Comprehensive annual financial report.

(a) Audit of report.

The City Auditor, under the supervision of the Comptroller, shall audit the comprehensive annual financial report of the City, prepared by the Director of Finance. This report shall be a public document.

(b) Access to records.

To carry out the Auditor's duties, the Auditor shall have access at all times to the financial records of all municipal agencies and the relevant financial records of contractors with, and grantees of, the City.