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AN ORDINANCE.
ENTITLED AN ORDINANCE AMENDING'THE-.CODE'OF ORDI-
NANCES OF BEAUMONT, TEXAS,.BY ADDING A DEPARTMENT
OF INTERNAL AUDITING; ESTABLISHING TIHE,OFFICE OF.
CITY.INTERNAL AUDITOR; PROVIDING FOR THE'MANNER OF
HIS APPOINTMENT AND DEFINING -HIS DUTIES.
BE IT ORDAINED BY THE CITY OF'BEAUMONT,,TEXAS:
'That Section 2-1 of the Code of Ordinances of Beaumont, Texas,
is hereby amended to'read as follows:
"Sec. 2-.1. Departments,,enumerated.
There are hereby created within the city. the following
:administrative departments;. the scope, functions, pow-
ers,,duties, personnel and the"regulations and remuner-
ations thereof, -,-,and division of which shall be as pre-
scribed in the city charter, this Code, and the ordi-
nances and resolutions'of the city; which.enumeration,
however, shall,, -not be deemed'exclusive, but shall,be.in
addition to all departments not included herein, as well
as all,'boards, commissions and agencies:,
(1) Department of city planning and zoning.
.(2) Department of. finance.
(3) Department 'of' internal auditing.
(4) Fire department.
(5) Department"of.garbage•.and=waste collection.
(6 ) Department . of health.
(7) Police department.
(8) Department:of recreation.
( 9 ) Sewer department-.. ;
(10) Water department.®,
II.
That the.Code of Ordinances of Beaumont, Texas, is hereby
amended to add a,:section to be' numbered 2-1.11 which said section .
reads -as follows:
"Sec. 2-1.1. Internal Auditing Department.
There is hereby established -the department of internal
auditing, the head of which shall be the Internal Audi-
tor. He shall be appointed by the city manager and his
compensation shall be as fixed by the current budget.
The internal auditor shall:
1. Devel-ope a program of internal auditing designed
to check periodically.the operations of every city
department and function, and prescribing the form
of accounts and reports to be rendered to him.
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2. Explain all accounting reports. submitted to him
to the city council when called upon and assist
the city council in.checking.any other reports.
submitted to that body.
3. Make special investigations at.the direction of
the city council.
4.. Make necessary examination into any accounting
function of. the city.
5. Become,thoroughly familiar with the provisions -
of -the city charter and city ordinances.
6. Report to the city council with copy to city
manager any deviations from city council or city
charter accounting directives on the part of any city
employee or department..
7. Report to the,city council any deviations.from
budget as approved,.which he may detect.
.8. Examine and audit the accounts' of all city offi
cials and departments. This.duty on the part of.
the internal auditor shall not relieve the director
of finance from the duty imposed upon him by'Sec-
tion :3 (d) of Article VII of the City Charterbut
said examination and audit may be used by said
director of finance as his own, if he so elects.
9. Transmit to city council and city manager monthly
audited statements of cash on -hand and.of classi-
fied uriincumbered appropriation balances for the
city as a whole, and -such other financial "state-
ments"as the city council or the city manager may
from time to time require.
10. Be responsible" for all' official bonds of city em-
ployees being current"and in force for•the approved
amount.
11. Assist the city manager as director of finance in
carrying out any of.:the duties required of the
director of finance under Article VII of the City
Charter., when -called .upon by said city manager.
12. Give such assistance to the city manager in the pre-
paration and -`formation,-of . the annual budget as may
be required of him by said city manager.
13..- Co-ope-rate- .with outside- auditors in co--ordinating
his programof •internal control with their auditing
to the end that the.greatest' possible testing of
the accounting records can be maintained.
14. Assist the accounting department in following•the
council approved recommendations of the outside
auditors.
15. Make suggestions to city manager with copy to city
council on'changes.whi.ch.might improve the operations
of the city''s accounting"affairs..
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16. Suggest to city manager methods whereby depart.-
ment heads may be -assisted in adhering to their
budgets.
17. Perform such other duties as maybe required of
him by, official 'action of .the. city council.
PASSED by , the City. Council this .- aay of
A. D. 1959.
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