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contract for goods and services of an ongoing nature shall contain a "right-to-audit" clause
providing the City Auditor access to the contractor's records relating to or pertaining to
the contract as well as records relating to or pertaining to property and equipment
purchased in whole or in part with governmental funds in the performance of the contract.
Right-to-audit clauses shall be included in other city contracts where the facts and
circumstances support the need for the provision and where authorized or required under
the Virginia Public Procurement Act.
3. Unless otherwise required by law, including but not limited to the Virginia Freedom of
Information Act, or order of court of competent jurisdiction, the City Auditor shall not
disclose any confidential or proprietary information, including but not limited to
personnel records, acquired during an audit or investigation.
Section 5: Annual Audit Schedule.
1. At the beginning of each fiscal year, the City Auditor shall present an annual audit plan
to the City Council and citizens. The proposed plan shall include a schedule for the fiscal
year and the rationale for the selection of the departments, offices, boards, activities,
contractors and agencies. This schedule may be amended, but the City Auditor shall have
final authority to select the audits. Audits may carryover to subsequent years if necessary.
2. City Council may request an unscheduled audit or make other special requests during the
year which would become priority and an amendment to the annual audit plan.
Section 6: Audit Reports
1. Each audit will result in a report, written or in some other retrievable form, and be
prepared in accordance with Government Auditing Standards. The report shall be
distributed to the City Council and management, and it shall also be available for public
examination to the extent required by law.
2. The City Auditor shall follow-up on audit recommendations as practical to determine if
corrective action has been taken and may request periodic status reports from audited
agencies regarding actions taken to address reported deficiencies and audit
recommendations.
Section 7: Annual Report
At the Council’s request, the City Auditor shall submit an annual report to Council within
forty-five (45) days after the fiscal year indicating audits completed, major findings, and
corrective actions taken, or within forty-five (45) days of the request, whichever is later.
Section 8: Establishment and maintenance of a Fraud, Waste, and Abuse Hotline
1. In accordance with Virginia Code § 15.2-2511.2, the Office of the City Auditor shall
establish and maintain a Fraud, Waste, and Abuse Hotline. The Office of the City
Auditor will oversee and coordinate all actions taken in a preliminary investigation of all
allegations of fraud, waste and abuse activities of any departments, offices, boards,
activities, agencies, programs and systems that receive public funds from the city. To the
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