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18A:17A-9 - Auditor general;  appointment;  duties

18A:17A-9.  Auditor general;  appointment;  duties
    In districts in cities of the first class with a population over 325,000 the  commissioner shall appoint an auditor general, who, subject to the rules and  regulations of the State board, shall:

    a.  Perform post or concurrent audits of such transactions and accounts kept  by or for the district as he may deem necessary;

    b.  Perform management analysis of such transactions and activities of the district as he may deem necessary in order to improve the efficiency, productivity and performance of the district and to disclose and prevent inefficiency in the district;

    c.  Conduct financial, operational and compliance reviews to improve effective control over income, expenditures, funds, property and other assets;

    d.  Determine whether the financial transactions of the district have been consummated in accordance with laws, regulations or other legal requirements, and whether adequate internal financial control over operations is exercised;

    e.  Keep and maintain such records as may be necessary to enable him to accomplish the duties of the office as in this act provided;

    f.  Organize the office as he shall determine appropriate with the approval  of the commissioner;

    g.  Subject to the approval of the commissioner, appoint, employ, and with the limits of funds appropriated therefor, fix the compensation of such assistants and employees as the commissioner shall determine to be required to perform the duties and functions of the office;

    h.  Report at least annually to the commissioner on the operations of the office;

    i.  Perform such other duties as shall be directed by the commissioner.

     L.1975, c. 169, s. 9, eff. Aug. 4, 1975.
 

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