PortlandOnline

POL Government Elected Officials Auditor Griffin-Valade Charter, Code & Policies City Code & Charter Online Code & Charter Title 3 Chapter 3.05 City Auditor's Audit Services Division
3.05.060 Audit Reports.

A. Each audit will result in a written report.

B. Reports are to be issued promptly so as to make information available for timely use by Council, management and other interested parties.

C. The Auditor will submit each audit report to the Council and will retain a copy in his/her office as a permanent record.

D. If appropriate, the audit report shall contain the professional opinion of the Auditor or the contract auditor concerning the financial statements issued by the bureau, board or agency or if the audit is a performance audit, the report will contain the professional conclusions of the audit regarding the management activities audited.

E. Audit reports issued by the Auditor shall contain:

1. A statement of audit objectives and a description of the audit scope and methodology;

2. A statement that the audit was performed in accordance with generally accepted government auditing standards;

3. A description of all significant instances of non-compliance and abuse and all instances of illegal acts found during or in connection with the audit;

4. A full discussion of audit findings and conclusions, including the cause of problem areas and recommendations for necessary or desirable action;

5. A statement of all significant management controls that were assessed and any significant weaknesses found;

6. Pertinent views of responsible officials concerning audit findings, conclusions and recommendations;

7. A listing of any significant issues needing further study and consideration;

8. A description of noteworthy accomplishments of the audited organization.


Title 3
Chapter 3.02 Council Organization and Procedure
Chapter 3.04 Subpoena Powers
Chapter 3.05 City Auditor's Audit Services Division
Chapter 3.06 Departments, Bureaus and Divisions Generally
Chapter 3.08 Treasurer
Chapter 3.10 Office of City Attorney
Chapter 3.12 Bureau of Transportation
Chapter 3.13 Bureau of Environmental Services
Chapter 3.15 Office of Management and Finance
Chapter 3.16 City Budget Office
Chapter 3.18 (Repealed)
Chapter 3.20 Bureau of Police
Chapter 3.21 City Auditor's Independent Police Review Division
Chapter 3.22 Portland Fire & Rescue
Chapter 3.24 Portland Water Bureau
Chapter 3.26 Bureau of Parks
Chapter 3.27 Portland Parks and Recreation Board
Chapter 3.28 Bureau of Health
Chapter 3.30 Bureau of Development Services
Chapter 3.32 (Repealed)
Chapter 3.33 Bureau of Planning and Sustainability
Chapter 3.34 (Repealed)
Chapter 3.36 Portland Housing Bureau
Chapter 3.38 Portland Housing Advisory Commission (PHAC)
Chapter 3.40 (Repealed)
Chapter 3.44 (Repealed)
Chapter 3.46 Bureau of Insect Control
Chapter 3.52 (Repealed)
Chapter 3.53 (Repealed)
Chapter 3.54 Loss Control and Prevention
Chapter 3.57 (Repealed)
Chapter 3.58 (Repealed)
Chapter 3.60 (Repealed)
Chapter 3.62 Boxing Commission
Chapter 3.64 (Repealed)
Chapter 3.66 (Repealed)
Chapter 3.67 Performing Arts Advisory Committee
Chapter 3.68 Formal Japanese Garden Commission
Chapter 3.70 Pittock Mansion Advisory Commission
Chapter 3.71 (Repealed)
Chapter 3.72 Committee on Claims
Chapter 3.74 Oaths of Office
Chapter 3.76 Public Records
Chapter 3.77 Office of the Ombudsman
Chapter 3.78 Acquisition of County Property for Park Purposes
Chapter 3.80 Special Permits
Chapter 3.82 Officer and Employee Bonds
Chapter 3.84 City Owned Motor Vehicle Accident Reports
Chapter 3.86 Golf Advisory Committee
Chapter 3.88 Investment Advisory Committee
Chapter 3.90 (Repealed)
Chapter 3.92 (Repealed)
Chapter 3.94 (Repealed)
Chapter 3.95 (Repealed)
Chapter 3.96 Office of Neighborhood Involvement
Chapter 3.98 Towing Board of Review
Chapter 3.99 Fair Wage Policies
Chapter 3.100 Equal Opportunity
Chapter 3.101 Property Tax Exemption for Low Income Housing Held by Charitable Non-Profit Organizations
Chapter 3.102 Property Tax Exemption for New Construction of Single-Unit Housing in Homebuyer Opportunity Areas
Chapter 3.103 Property Tax Exemption for Multiple-Unit Housing Development
Chapter 3.104 (Repealed)
Chapter 3.105 (Repealed)
Chapter 3.106 Exposition-Recreation Commission
Chapter 3.107 Water Quality Advisory Committee
Chapter 3.110 Bureau of Hydroelectric Power
Chapter 3.111 (Repealed)
Chapter 3.112 (Repealed)
Chapter 3.114 Office for Community Technology
Chapter 3.115 Mt. Hood Cable Regulatory Commission
Chapter 3.116 Waterways Advisory Committee
Chapter 3.120 (Repealed)
Chapter 3.122 Economic Improvement Districts
Chapter 3.123 Portland Utility Review Board
Chapter 3.124 Portland Bureau of Emergency Management
Chapter 3.125 Disaster Policy Council
Chapter 3.126 Emergency Management Steering Committee
Chapter 3.127 Bureau of Portland Fire and Police Disability and Retirement
Chapter 3.128 Office of Equity and Human Rights
Chapter 3.129 Human Rights Commission