INDEPENDENCE, OBJECTIVITY, AND AUDIT STANDARDS.
Austin City Code § 2-3-4
in effect§ 2-3-4 - INDEPENDENCE, OBJECTIVITY, AND AUDIT STANDARDS.
(A) The city auditor shall organize and administer the auditor's office to operate without interference or influence that might adversely affect an independent and objective judgment of the auditor.
(B) The city auditor:
(1) shall organize the city auditor's office as necessary to perform the city auditor's responsibilities and duties under this chapter;
(2) may not be actively involved in a campaign for a City elective office;
(3) may not conduct or supervise or allow an employee to conduct or supervise an audit of an activity for which the person was responsible or in which the person was employed during the two years before the date of the audit;
(4) shall follow:
(a) government auditing standards established by the Comptroller General of the United States to conduct the city auditor's work and be independent as defined by the standards; and
(b) accepted industry standards to conduct investigative work such as the general and qualitative standards under the "Quality Standards for Investigations" established by the Council of the Inspectors General on Integrity and Efficiency; and
(5) is responsible for selection of an audit area and may consider requests from council and the city manager in selecting an audit area.
Source: 1992 Code Section 2-8-2(B) and (D) through (G); Ord. 031204-9; Ord. 031211-11; Ord. No. 20170209-005, Pt. 1, 2-20-17.
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_S2-3-4INOBAUSTFetched: 10/27/2026