Article II
County Council
Part 3
Section 2.190. 1. In addition to all other powers and duties vested in or required of the council under the provisions of this charter, the council shall have power, by order or resolution, to do the following:
(1) Correct errors in assessment records and tax records and compromise taxes as provided by law;
(2) Subpoena witnesses and order the production of books and papers relating to any subject matter within its jurisdiction. The council may call upon the appropriate officer to execute its process and to arrest any person refusing to obey such subpoena or order. Each day a person shall refuse to obey such subpoena or order shall be a separate offense;
(3) Exercise and perform any and all other powers of a non-legislative nature which it may possess and any and all other duties which it may need to or be required to perform by the constitution, laws and this charter.
2. The council shall provide for an independent annual audit of the accounts of the county and its officers and employees and may provide for such more frequent audits as it deems necessary. Such audits shall be made by a certified public accountant or firm of such accountants who have no personal interest, direct or indirect, in the fiscal affairs of the county government or any of its officers. The council may, without requiring competitive bids, designate such accountant or firm annually or for a period not exceeding three years.
Auditor
Section 2.200. The council shall appoint a county auditor. The auditor shall have had at least five years experience in accounting and shall possess such further qualifications as may be provided by ordinance. His term shall be four years commencing on January 1 of each year following the election of the county executive. He may be removed from office by a vote of two-thirds of the council for incompetence, neglect of duty or malfeasance in office.
Section 2.210. The auditor shall be the auditing officer of the county. He shall manage his office and appoint the employees therein under the merit system. The auditor shall have the power to:
1. From time to time review the accounting system of the county and recommend to the council such changes as deemed necessary for greater economy and efficiency in the administration of public funds;
2. Audit the accounts and records of accountable officers and employees of the county giving due regard to generally accepted principles of auditing, including consideration of the effectiveness of the accounting system, internal audit and control and related administrative practices in all county offices;
3. Investigate all matters relating to the receipt, disbursement, and application of public funds;
4. Make such other investigations and reports in relation to fiscal matters as shall be directed by the council;
5. Whenever he deems it necessary to any investigation, examine the parties, witnesses, and others on oath or affirmation touching any matter or circumstance in such examination.
Section 2.220. All officers and employees of the county shall furnish to the auditor such information and records regarding powers, duties, activities, organization, property, financial transactions and methods of business in their respective offices and employments as the auditor may from time to time require of them.
Administrative Director
Section 2.230. The council shall appoint an administrative director who shall hold office at the pleasure of the council. The administrative director shall provide the council with administrative services in the performance of its functions, supervise the activities of such assistants and employees as the council may appoint as its executive staff and be responsible for the performance of all duties required by law to be performed by a county clerk or clerk of the county court, not otherwise provided for by this charter or by ordinance.
Section 2.240. The administrative director shall appoint a county clerk, and such additional assistants, deputies and employees for the county clerk as may be authorized by ordinance, under the merit system. The county clerk shall keep the county seal, attend meetings of the council, keep a record of the proceedings of the council and other permanent records of the county as required by law or ordinance and perform such other duties as may be required by ordinance.
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