ANNUAL AUDIT PLAN.
Austin City Code § 2-3-7
in effect§ 2-3-7 - ANNUAL AUDIT PLAN.
(A) The city auditor shall submit an annual audit plan to the council for review and comment through the council audit and finance committee.
(B) An annual audit plan under this section shall identify the scope of each audit the city auditor intends to conduct, including:
(1) the department, organization, service, program, function, or policy to be audited; and
(2) each potential audit objective to be addressed.
(C) If the city auditor notifies the council audit and finance committee and obtains comments from the committee, an annual audit plan may be amended by the city auditor. The city auditor may request an amendment independently, or at the request of the council audit and finance committee or the city manager.
(D) The city auditor may initiate, conduct, or expand the scope of an audit or investigation if the city auditor determines that:
(1) fraud, waste, or abuse, as defined in Section 2-3-5 (Powers and Duties) may have occurred or is occurring; or
(2) illegality may have occurred or is occurring; or
(3) an audit finding requires expansion of the scope of an audit or investigation in progress.
Source: 1992 Code Section 2-8-2(G)(1) through (3); Ord. 031204-9; Ord. 031211-11; Ord. No. 20170209-005, Pt. 3, 2-20-17; Ord. No. 20240215-034, Pt. 5, 2-26-24.
Source: City of Austin, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/tx/austin/codes/code_of_ordinances?nodeId=TIT2AD_CH2-3CIAU_S2-3-7ANAUPLFetched: 10/27/2026