§ 5.17. Auditor of municipal accounts.

There may be an auditor of municipal accounts to be appointed by the council for an indefinite term. He shall be qualified by training and experience for the duties of his office. It shall be his duty to examine and audit all accounts, books, records and financial transactions of the city, and of any department, court, board, commission, office or agency thereof, excluding such accounts as are audited by the auditor of public accounts of the Commonwealth but including all trust and special funds. It shall be his duty to make annually to the council, as soon after the end of the fiscal year as possible but in any event not later than ninety days, a complete audit report covering the transactions of the preceding fiscal year as they appear in the accounts, books and records kept in the department of finance, with such comments and recommendations as he may deem advisable. He shall make examinations and audits of the accounts, books and records of other departments, courts, boards, commissions, offices, and agencies subject to examination and audit by him at such times as he or the council shall deem necessary and upon completion of each such examination or audit shall file with the council a report thereof in writing. He shall also transmit a copy of each such report to the city manager and to the department, court, board, commission, office or agency covered thereby. If he shall at any time discover any unauthorized, illegal, irregular or unsound practice he shall forthwith lay such facts before the city manager and council. In performing his duties he shall have access at any and all times to all books, records and accounts of each department, court, board, commission, office or agency of the city, subject to examination and audit by him. A copy of each audit report made to the council by the auditor of municipal accounts shall always be available for public inspection in the office of the city clerk during regular business hours.